Organisational structures Essay Example for Free

Organisational social formations EssayAn organisation advise be defined as a group of muckle who work over a period of time together to achieve a common goal or objective.An organisational structure can be class into a follow of different types, patterns are listed below* Tall, level(p), hierarchal* Line structures* Line and stave structures* centralise and decentralised structures* intercellular substance structuresmar Confecti starry in Slough comprises twain factories and an office, all of which are situated in Slough Trading Estate. Their factories operate around the clock, 24 hours a day. The two main types of graph are a flat organisational map and a improbable organisational chart. A flat organisational chart is utilised when a company direct very little hierarchy on that point are few levels of authority and more departments. A tall organisational chart shows the hierarchical structure of the organisation, the different levels of authority.2.4a Flat Orga nisational Charts-A flat organisational chart is when an organisation has very little hierarchy, in that location are few levels of authority. deflower have a tall organisational structure and alike a tall hierarchal structure. The managing Director isat the authorise and below are seven departments. for each one department is do up of a aggroup.FlatTallThe advantages of an organisational chart is that is shows the position of your company at a particular time- inevitably reviewing. It can show anomalies and efficiency- shows faults in fundamental structure. It as well shows new employees and shows a broad analysis of the company and where they fit in. It is also essential for the day to day planning.The disadvantages are that it shows formal organisation- not personalities ( hoi polloi mould job). And it may snuff it to disputes if not applied rigidly. It also shows that companies status at only one point in time (when the chart is being drawn). After it has been drawn a new employee may come to the fore up at the organisation and then the old chart would need to be upgraded.This type of structure provides possibilities for promotion for any staff. Mars use unfavorable thinking this is where managers are looking to promote someone with initiative, who can handle difficult situations and get along the right decisions quickly.An organisational chart is a diagrammatic presentation of the structure of an organisation, showing the department within that organisation e.g. Finance, RD, Administration, Personnel, Marketing, Sales Logistics and Production.An organisational chart also shows the level of responsibility and authority for persons or departments, it also shows the span of control, so the number of people a person in supervising.At Mars they operate a line structure is the consanguinity between a senior and a subordinate at any level within the organisation. This is simple to understand so staff know exactly where they are in the structure. Managers will also have a crystallize understanding of the roles of people when allocating work.A centralised organisation is when decisions are made at the top of the organisation and the activities are divided out centrally. The advantage of centralisation are that the senior forethought is aware of how both intragroup external factors are likely to affect individual departments and the organisation in general. Decentralised structures are used when managers or supervisors take the authority in decisionsThe Mars decentralised because the head of apiece department has the authority to make decisions therefore this saves time allow managers to take control of the work underinterpreted by their department and motivates staff because they have more responsibility.A matrix structure can be used by Mars when they are going to develop or launch a new produce as it enable people from individually available area in order to complete the task.There are six types of organisational s tructures, which are line structures, staff structures, Functional structures, matrix structures, Centralised and De-Centralisation.2.4b Line StructuresEach unit is a microcosm of the whole. Each unit will have its own specialised staff carrying out the specialist perplexity function. In a line structure, a company is usually organised into functional department, each headed by a senior manager, below whom is a chain of postulate. This shows there is a line of authority and responsibility as you go down the structure. For example, in Mars in the production department the line may conk out down from production director to production manager, quality control, plant manager, process control, production supervisors and finally operatives. Each person in the line has authority of the one below.The advantages of a line structure is that it is simple to understand because staff know exactly where they are in the structure. Managers in Mars have a clear understanding of the roles of peop le when allocating work and spend less time monitoring work because subordinates are not distracted or confused by book of instructions from other sources. A well establishes line authority makes it possible for work to be delegated further down the line.Mars would use the line structure as it is simple to understand because staff know exactly where they are in the structure.The disadvantages are that it can involve a very long chain of command. operating instructions may take a considerable amount of time to filter from the top and impact on the functional department, which would be a major drawback on a company in a rapidly changing market. Individuals may only respond to commands from their direct superior. The flow of information up the chain of command may take a long time, causing delays.2.4c Staff StructuresThe senior management In Mars have a team of advisors to help them unionise the activities of the whole organisation. A Mars member with the staff authority can provide services and advice to those in the line of authority in other departments. The education and recruitment of Human Resources management department are bound to involve other departments. Senior staff of Mars in the production department may have staff authority in the purchasing department. Mars staff in the finance department may have staff authority across all departments.Managers within Mars do not have the power or authority to control or give instructions, but rather the authority to deal with other departments and offer advice and services in relation to their problems.The advantages of staff structures are that it enables expertise and experience of specialists to be used to a greater consummation across the Mars organisation. By having access to all areas of the business managers with staff authority can coordinate the organisations objectives and ensure a more immediate result to changes in technology or market conditions. Staff authority prevents individual departments from being too inward looking. In Mars it makes communication more efficient, without staff authority, communications between departments are a director level, and so any inter departmental communication ahs to pass up the chain of command in one department to director level and then down the other before it reaches the appropriate level.The disadvantages of a line and staff structure are that there is a risk that staff authority may diminish the authority of individuals in line management, particularly is those with staff functions acquire informal power and authority. In Mars this can lead to some subordinates becoming confused about whether they should take instructions from and be responsible to their line managers with staff authority. It can lead to clashes of personality and options. This may strain relations between staff, affecting productivity and morale.2.4d Matrix StructuresA matrix structure is an organisational structure set out as a grid, which shows the different wa ys an individual can be affected by authority. Here the projects need a variety of people from each functional area and there will be two managers that individual employees will have to report to.The advantages of the matrix structure are making sure there is co-ordination between departments this is because it moves into the boundaries of each department boundary. This encourages greater flexibility and creativity, which is produced by the cross-fertilisation of cognition and skills.It also enables lower staff to gain experience in management of a project team, which could be preparing them for promotion to become a higher manager.A disadvantage, however is that it can lead to confusion between project teams as individuals are involved in a large number of different relationships which create a complex convention of authority and responsibility.In Mars they use a matrix structure which consists of specialist expertise who concentrate in specialist departments. Specialist staff are allocated to work on specialist projects. devise managers in Mars are responsible for completing the project calling on departmental specialise as they are needed. Promotion to higher levels of management is primarily based on technical expertise- merit or seniority. Communication chains are primarily downloaded and take the from of instructions and commands.This is an example of a Matrix structure used in MarsChief ExecutiveThe Mars Organisation structure is a grid showing the different ways an individual can be affected by authority. Here the projects need authority of people from each functional area and individuals will have to report to two managers.Organisational structures are divided by 1 product, 2 process, 3 customer, 4 geographical area. Division by product is when the organisation is separated by product lines.The advantages of a Mars matrix organisational structure is that it promotes an increased coordination between departments because it cuts across departmental bo undaries-it encourages greater flexibility and creativity produced by cross fertilisation of knowledge and skills. It also allows for the affaire of relatively junior staff in Mars, giving them valuable experience in a wider field for the expression and application of their everyday skills. The staff lower down the line structure can also gain valuable management development in a project team, preparing them for promotion. The involvement from specialists in other areas reduces the risks of resources being wasted on projects with no future.Matrix structures do have their disadvantages, the existence of a matrix structure in Mars and project teams can lead to confusion as individuals are involved in a large number of different relationships creating a complex pattern of authority and responsibility. A line manager may resent a subordinate receiving orders from anyone other than him or herself.2.4e Centralised OrganisationsA centralised organisation is when decisions are made at the top of the organisation and the activities are carried out centrally. E.g. if a item needs to be purchased then all the purchases must go through the purchasing team. NO BODY has the authority to purchase separate items.Mars is not an example of a centralised organisation. Centralisation is where an organisation carries out its activities centrally in the business, so for example if an organisation wished to purchase equipment the purchasing department would carry it out, because no one else has the authority to do that.Most of the decisions are taken by employees at the top of the organisation and further down, they dont need to make decisions.An advantage of centralisation is the fact that the management team is aware of how much internal and external factors effect each individual department and the organisations general, meaning decisions can be made, based on what Mars needs as a whole.2.4f De-CentralisationIs when each department manager has the ability to organise his own s ervices making the decision on a day to day bases for his functional area.Mars is an example of a decentralised organisation because the authority to make decisions on many activities is put to managers and sometimes maybe even supervisors, which is what takes place in Mars. This means that each department manager has the ability to organise there own services, making the decision on a day to day basis for their functional area.2.4g The relationship between Culture and structure and managementThere is a clear relationship between the structure and the culture of the Mars organisation.Tall organisations consort to have a culture based on a them and us attitude, which depends on where individuals stand in the hierarchy. There is likely to be a authoritarian culture. Mars have a tall organisational structure and also a tall hierarchal structure. The managing Director isat the top and below are seven departments. Each department is made up of a team. This means that an organisational c hart shows the position of your company at a particular time- needs reviewing. It can show anomalies and efficiency- shows faults in fundamental structure. It also shows new employees and shows a broad outline of the company and where they fit in. It is also essential for the day to day planningFlat organisations tend to be more elective, with multi directional flows of communication between organisational members, there is more likely to be a team approach.Matrix structures are more democratic than tall organisations. In the matrix people will mix with people from more than one functional area, so there is less likely to be a situation where departments become defensive of their territories. The matrix involves process teams this creates bonds between its team members and development of ideas.Hierarchical organisations are based on a top down approach which a main emphasis on communication.Centralised organisations are likely to lead a power based authoritarian structure. The ner ve midriff of the organisation or team leaders will make or major dictions of the company. Distrust may be a major aspect from the centre of the organisation, people not involved or surrounded by the decision makers ill feel pushed out and unwelcome. An advantage of centralisation is the fact that the management team is aware of how much internal and external factors effect each individual department and the organisations general, meaning decisions can be made, based on what Mars needs as a whole.Decentralised organisations are most likely to be based on democratic structures teamwork and empowerment.Mars are not Delayering they are not laying people off when they want a flat organisational structure. This has not happened in Mars but this has happened in Nestle in 2002 who closed plants and made redundancies.

The queer Experience in Popular Culture Essay Example for Free

The queer Experience in popular Culture Essay accord to Gordon Lynch (2005), arriving at a concrete and solid definition of popular husbandry is filled with a certain degree of complexities or difficulties (p. 1). This particular image has been often a topic of various heated debates and arguments in many academic discourses and scholarly analyses. Whenever popular acculturation becomes the center of attraction, the mere definition of the termination seems to instigate tons of both criticisms and skepticisms alike.Lynch (2005) explained that this seemingly antagonistic issues of popular cultivation stems from the incident that different fields of expertise exhaust their own interpretations and appreciation of the press (p. 1). This situation implies two topics. First, either popular coating is too broadbroad in the sense that it covers a wide array of issues and topics that creating a more specific definition seems to be route too impossible.On the other hand, it tail end be also argued that popular civilisation, is indeed an abstract sentiment that is capable of touching every field or domain , thus a concrete definition is prone to being misinterpreted as some subject that de nones exclusivity and power struggle. and accordingly again, if one has to take a closer look, the problems that popular finis experience washbasin be attributed to the fact that popular and culture imply two major complex ideas and concepts. Once and for all, culture is widespread. It embodies different facets of life and various ideological beliefs and opinions.In the meantime, identifying the objects or personalities or establishing criteria for an object or an individual to be categorized as popular is also beset with difficulties. Once and for all, there be instances wherein popularity is achieved simply because it is embedded in ones culture. However, this situation can non be really understood within the context of popular culture. There atomic number 1 8 also instances wherein a certain object, symbol, or value has nothing to do with culture yet popular. This situation cannot be also seen as a manifestation of popular culture.Indeed the seemingly encompassing and abstract nature of popular culture makes it hard for one to understand the whole matter in safe one sitting. But this does not necessarily mean that the matter should be today dismissed as something that is of less importance. Although popular culture is responsible for the continuous clash of ideas and beliefs, it cannot be denied that such is too influential that eliminating it within academic discourses can be seen as a total disrespect for the matter. Popular culture tends to affect the manners and behaviors of many individuals.In recent years, it is apparent that popular culture did not only influence the lives of manyto a certain extent, it seems that popular culture has also dictated the ways wherein mankind expresses its existence and social contribution. visag e and Fishwick (1988) described that popular culture is considered as the so-called lifeblood of ones existence and way of life (p. 1). This one leads to the conclusion that popular culture pertains to the socially-relevant practices and determine that man acquired, practiced and readily shared.As Browne and Fishwick (1988) explained, popular culture is mainly comprised of the daily practices and routines that an individual goes through (p. 1). In addition to that, popular culture also echoes, even the nitty-gritty sentiments of an individual (Browne Fishwick 1988, p. 1). Given this situation at hand, if popular culture tends to act as the voice of each and every community, then it would not come as a surprise if issues regarding sexuality and preferences are also articulated by popular culture. Sexuality and sexual preferences is a way of life.It is also the lifeblood of ones existence and to top it all, it is something that should be readily expressed and manifested. One cannot also deny that both sexuality and sexual preferences are also influential. However, due to certain norms and conventions that society has established, there are certain aspects of sexuality and sexual preferences that are politic considered as taboo or not worthy to be discussed, moreso, to be expressed in public. This scenario is most especially true as for the case of queers who have to hide their true identities in boundary secrecy to avoid the scrutiny of a judgmental public.This dilemma is very much manifested in traditional and conservative communities or social settings. This is where popular culture comes into place. Through popular culture, the conservatism and judgment that is rendered towards queers is slowly transformed into ultimate tolerance. Take note that the term tolerance instead of absolute borrowing is apply in this case. Tolerance and seizeance are different from each other. Yet, there are many instances wherein the two are interchangeably understood and i nterpreted by many.This discussion will provide insights on how popular culture is able to permeate the tolerance of lesbian, gay, bisexual and transgender expression. To enrich this study, the focus will revolve rough Asian communities wherein popular culture is instrumental in the tolerance, rather than acceptance of various queer expressions. Chinese Cinema and Popular Culture Sigley and Jeffreys (1999) elucidated that topics regarding sexuality in china is smooth viewed differently (p. 51). To many, sex cannot be considered as something sacred. Tackling these matters tend to go beyond the borders of ethics and morality (Sigley Jeffreys 1999, p. 1).Moreover, mass media, which often perceived as the institution responsible for the educating the public and knowledge dissemination, is often blinded by the unconscious fear to discuss this matter (Sigleys Jeffreys 1999, p. 52). Based from this, it seems that China tends to shy outdoor(a) from discussing sexually-related issues a nd topics primarily because its cultural orientation requires a private manner of addressing these concerns. If sex, in its simplest context tends to raise eyebrows for many critics, then it would not come as a surprise if queer topics are most likely to be seen on the peripheral side.If sex between heterosexuals cannot be openly discussed by Chinas mass media, then more prohibitions is expected to emanate as for the case of many queers. However, although Chinas mass media has remained quiet and reserved regarding this matter, there is already the attempt to touch these issues and eventually present it into the publics eyes. Although this may not be thoroughly expressed and given full attention in news organizations or programs, other forms of mass media, such as film for example, played an important role in presenting and proliferating queer themes.This has led Yang (1999) to the contention that China is yet, one of the prominent hodge-podges wherein explorations of the queer life and concept of reality can be accomplished (p. 338). Yang (1999) shared that films such as those of Wong Kar Wais Happy unneurotic and Stanly Kwans Yang and Yin Gender in the Chinese Cinema, have been consistent attempts to showcase the homosexual experience and lifestyle (p. 338). Slowly, but surely, these films have the capacity to destroy the cultural barriers and conventions that are often attributed to many queers.It has been often said that films present a specific portion of reality, which are often ignored and taken for granted by many viewers or audiences. Films are usually described as symbols or reflection of reality. The existence of queers and their corresponding lifestyles are the ones that are often taken to the side and are voluntarily taken out of the picture. These realities are then depicted into the movies that are focusing on these particular issues. On the other hand, it cannot be also denied that films are often considered as part of popular culture.Thus, t hrough these aspect, what was once perceived or viewed as taboo or even uttered for that matter now have the chance of being expressed. However, although films greatly contributes into the gradual acceptance of queer culture in China, Berry (2000) explained that the societal conventions are still pretty much apparent as queers, to be more specific, gays are often depicted and portrayed as individuals who are often subject to sorrow due to the lack of a loyal and faithful partner vis a vis companion (p. 187).Solitary moments in Chinese cinemas are also coupled with the let process of waiting for the right one to eventually come (Berry 2000, p. 187). Although this stance seem to imply a certain degree of queer stereotyping in Chinese cinema, the solitary experiences, the search for loyalty and companionship as well as the longing for the perfect partner, are indeed a portion of realities that are existent in many queersnot only to gays per se, but also to lesbians, bisexuals and tr ansgenders. Thus, presenting these into movies, somehow, the conservatism that is within conservative communities, are challenged and put into a serious test.Manga and Japanese quirk Whenever one mentions the terms manga and anime, it all boils down to one country, Japan. Aside from Japans highly technological skills and capabilities, mangas also brings an intense degree of popularity in the nation. nearly every Japanese is aware of these materials. But then again, one should always bear in mind that mangas has literally taken the world by storm. Mangas acceptance cannot be solely attributed to their abilities to provide pleasure and entertainment. More than anything else, these have been the heralds of the Japanese experience.The recognition and acceptance that mangas received, made Dooley and Heller to (2005) a conclusion that such are perpetuators of popular cultures in Japan (146). But as the years passed by, mangas is no longer constricted or imposed to place heavy emphasis o n romantic and adventure themes. As time goes by, mangas has also dabbled into the arena of discussing queer issues. McLelland (2005) implied that the growth of queer communities in Japan was triggered by certain carry of communication, print media, to be more specific (p. 0).McLelland (2005) stressed that during the times wherein internet connections were still not widely used by the public, it was print media that eventually provided a platform for queer social networking (p. 10). From it here it can be seen that the incorporation of queer themes and issues in mangas are not purely coincidental. It is rather expected. Perhaps, the only thing that is coincidental in this aspect is that manga happens to be a symbolic manifestation of Japans popular culture.Since queer related topics are easily compound to managas, one can lead into the assumption that homosexuality is readily accepted in Japan. Once and for all, mangas are cultural products that are patronized and appreciated not only by Japanese, but also by individuals from the other side of the world. However, bringing it, within the Japanese context, if mangas can be easily distributed and at the same time, if such is a manifestation of Japanese culture, then mangas generally provide a platform wherein queers can express their beliefs and sentiments.As a matter of fact, it can be argued that the easy articulation of queer themes in mangas tend to purport that queers are warmly accepted in this country. The truth of the matter is, many queers have decided to create their own mangas and eventually share their experiences through this medium and eventually disseminate and share it to the public (Berry, Martin Hue 2003, p. 70). Accepted or Tolerated? magic spell popular culture has managed to present the queer experience via films and print media, one cannot really see it as a form of acceptance.As mentioned earlier, popular culture as an instrument for queers to voice out their views and opinions has not managed to produce total queer acceptance within the community. Take for example in China, one thing that contributes to the failure of popular culture to achieve queer acceptance stems from the fact that (homosexuality) is seen as an influence of the West (Chua 1993, p. 38). Therefore, it can be seen that there is already a socially-constructed denial of the queers existence.Even though, there are little facts to support the contentions that homosexuality is a western influence, still this cultural belief is still engraved into the minds of many. Popular culture then finds it too difficult to go against such a strong and seemingly invincible system of belief. In the meantime, Chinese cinemas portrayals and depictions of queers as individuals longing for the ideal relationship and partner that will last for the rest of time comes really short in presenting the accepted and genuine queer experience (Berry 2000, p. 87).What happens is that queer stereotypes are instead made and from time to time, the directors or producers of such movies are having a hard time in going against the countrys cultural convictions. Once and for all, there is a question of why several Chinese films often focus on the lonesome(a) side of the queer experience. This kick upstairs places queer communities in a much derogatory stance. There is still the attempt to reconcile with the overall perspectives regarding queers.If there is already acceptance, then Chinese cinema should strive to stay-away from presenting how queers are prone to loosing their perfect partners and wait for another one. Although, this is something common in homosexual relationships, this area alone is just a portion of the colorful yet highly challenging queer life. In the meantime, as for the case of mangas, queers and popular culture in Japan, Grossman (2000) shared that plot of ground there are instances wherein mangas may present sexually related content, it is still permissiblenot because it is already acc epted (p. 41). Rather it is more on the fact that queer themes and even explicit content are highly tolerated since it simply inhibits fantasies (Grossman 2000, p. 141). Inhibiting fantasies are tolerated by the actual act is still not permissible (Grossman 2000, p. 141). Grossman (2000) further discussed that the market potential of mangas is seen from a positive light and it is tolerated with the intention to lessen the curiosity of the public and therefore lessen the occurrence of queer-related incidents and sex crimes (p. 141). ConclusionPopular culture is indeed influential and somehow it was able to give a voice to many queers. However, due to strong cultural orientations which often contradicts the queer existence, the matter is simply tolerated and still on the process of being readily accepted. Popular culture, in its articulation of queer themes and experiences is still at its infancy and insinuating to totally accept these matters still have a long way to go. As of the mo ment, the only thing that popular culture can offer to queers is tolerance. Acceptance can be only determined by time.

Strategies of Job Analysis

Strategies of personal line of credit AnalysisThe most basic building block of HR management, line of work analysis, is a systematic way to contact and analyze discipline about the content and human requirement of jobs, and the context in which jobs be performed. Job analysis usually involves collecting nurture on the characteristics of a job that differentiate it from other jobs. Information that contribute be helpful in making the distinction includes the sideline defecate activities and behaviors Machines and equipment usedInteractions with others Working conditionsPerformance standards Supervision given and receivedFinancial and bud piddleing impact Knowledge, skills, and abilities neededWhat Is a Job?Although the terms job and model be often used interchangeably, there is a slight difference in emphasis. A job is a grouping of common confinements, duties, and responsibilities. A fleck is a job performed by oneness person. Thus, if there are two persons operating w ord processing equipment, there are two positions (one for each person) precisely just one job (word processing operator).Differentiating between Job Analysis and Job DesignIt is useful to clarify the differences between job design and job analysis. Job design is broader in nature and has as its primary thrust meshing the productivityJob analysisA systematic way to gather and analyze tuition about the content and the human requirements of jobs, and the context in which jobs are performed.JobA grouping of similar positions having common tasks, duties, and responsibilities.PositionA job performed by one person.needs of the organization with the needs of the individuals performing the various jobs. Increasingly, a key aim for job design is to provide individuals important work that fits effectively into the flow of the organization. It is concerned with changing, simplifying, enlarging, enriching, or otherwise making jobs such that the efforts of each worker fit together better wit h other jobs.Job analysis has a much narrower focus in that it is a formal system for gathering data about what people are doing in their jobs. The information generated by job analysis may be useful in redesigning jobs, but its primary purpose is to get a clear understanding of what is through on a job and what capabilities are needed to do a job as it has been designed. Documents that capture the elements identified during a job analysis are job descriptions and job specifications.Job Analysis and the Changing Nature of JobsIncreasingly, commentators and writers are discussing the idea that the nature of jobs and work is changing so much that the concept of a -job may be obsolete for many people. For instance, in some high-technology industries employees work in cross-functional project teams and shift from project to project. The focus in these industries is less on performing specific tasks and duties and much than(prenominal) on fulfilling responsibilities and attaining resu lts. For example, a project team of eight employees developing software to allow various credit cards to be used with ATMs worldwide volition work on many different tasks, some individually and some with other team members. When that project is finished those employees will move to other projects, possibly with other employers. Such shifts may happen several times per year. Therefore, the basis for recruiting, selecting, and compensating these individuals is their competence and skills, not what they do.2 Even the job of managers changes in such situations, for they must serve their project teams as facilitators, gatherers of resources, and removers of roadblocks. However, in many industries that use lower-skilled workers, handed-down jobs continue to exist. Studying these jobs and their work consequences is relatively easy because of the repetitiousness of the work and the limited number of tasks each worker performs.Clearly, studying the two different types of jobs-the lower-sk illed ones and highly technical ones-requires different approaches. Many of the typical processes associated with identifying job descriptions are still relevant with the lower-skilled, task-based jobs. However, for fast-moving organizations in hightechnology industries, a job description is becoming an obsolete concept. Employees in these -virtual jobs must be able to function without job descriptions and without the traditional parameters that are still useful with less changeable jobs.3Work AnalysisWork analysis studies the workflow, activities, context, and output of a job. This analysis lot be conducted on a department, business process, or individual level. At one level, the industrial engineering approach of time and motion studies is useful in work analysis. At another level the linkage of what is do in one department may be looked at in relation to work activities performed Chapter 7 Analyzing and Identifying Jobs 215Work analysisStudying the workflow,activities, context, and output of a job. in another area. For instance, in an electric returns if a customer calls with a service outage problem, it is typical for a customer service representative to take the information and enter it into a database. Then in the operations department, a dispatcher may access the database to instrument a line technician to repair the problem. The customer would be called back and notified about the timing of the repair. The line technician also must receive instructions from a supervisor, who gets the information on workload and locations from the dispatcher.A work analysis identified that there were too many stairs involving too many different jobs in this process. Therefore, the utility implemented a new customer information system and combined the dispatching function with customer service. The redesign permitted the customer service representatives to access workload information and schedule the line technicians as part of the initial consumer phone calls, excep t in unusual situations. The redesign of jobs infallible redefining the jobs, tasks, duties, and responsibilities of several jobs. To implement the new jobs required training the customer service representatives in dispatching and moving dispatchers into the customer service department and training them in all facets of customer service. The result was a more responsive workflow, more efficient cheduling of line technicians, and broadening of the jobs of the customer service representatives.This example illustrates that analyzing work activities and processes may require looking at what capabilities individuals need as well as what they do. That certainly would be true as office support jobs, such as the secretarial job, are examined. Increasingly, it is being recognized that jobs can be analyzed on the basisof both tasks and competencies.Task-Based Job AnalysisAnalyzing jobs based upon what is done on the job focuses on the tasks, duties, and responsibilities performed in a job. A task is a distinct, identifiable work activity composed of motions, whereas a duty is a larger work segment composed of several tasks that are performed by an individual. Because both tasks and duties describe activities, it is not always easy or necessary to distinguish between the two. For example, if one of the employment supervisors duties is to interview applicants, one task associated with that duty would be asking questions. Job responsibilities are obligations to perform certain tasks and duties.For jobs that remain task-based, many standard phases of the job analysis process can continue. As indicated in the phases of traditional job analysis that are outlined later in the chapter, extensive effort is made to clarify what specifically is done on a job. Development of job descriptions identifies what is done and lists job functions.Competency Approach to Job AnalysisThere is a growing interest in focusing on the competencies that individuals need in order to perform jobs, r ather than on the tasks, duties, and responsibilities composing a job. This shift emphasizes that it is the capabilities that people have that truly define organizational performance. As E.E. Lawler suggests, instead of thinking of individuals having jobs that are relatively stable and can be written up into typical job descriptions, it may be more relevant to focus on the competen-216 Section 2 Staffing the OrganizationTaskA distinct, identifiable work activity composed of motions.DutyA larger work segment composed of several tasks that are performed by an individual.Job responsibilitiesObligations to perform certain tasks and duties. cies used.4 Competencies are basic characteristics that can be connect to enhanced performance by individuals or teams of individuals. The groupings of competencies, as Figure 7-1 indicates, may include knowledge, skills, and abilities.VISIBLE AND HIDDEN COMPETENCIEShidden and visible competencies. Knowledge, being more visible, is recognized by man y employers in matching individuals to jobs. With skills, although some are evident such as skill in constructing financial spreadsheets, others such as negotiating skills, may be less identifiable. But it is the -hidden competencies of abilities, which may be more valuable, that can enhance performance. For example, the abilities to conceptualize strategic relationships and to resolve interpersonal conflicts are more difficult to identify and assess.A growing number of organizations are using some facets of competency analysis. A survey of over 200 organizations sponsored by the American Compensation Association (ACA) asked about the major reasons that firms have used the competency approach. The three primary reasons given were (1) communicating valued behaviors throughout the organization (2) lift the competency levels of the organization and (3) emphasizing the capabilities of people to enhance organizational competitive advantage.5Many earlier efforts to use competencies have been job-based, meaning that competencies are identified in the context of specific jobs. In this way the competency approach is a logical extension of traditional job analysis activities. However, some organizations are winning the competency approach to another level by focusing on role-based competencies. This shift has been accentuated by the growing use of work teams, whereby individuals move among tasks and jobs. Some of the roles dexterity be leader, supporter, tactician, technical expert, administrator, or others. Through competency analysis, the competencies needed for individuals playing different roles in work teams can be identified. Then selection criteria, development activities, and other HR efforts must be revised to focus on the different sets of competencies needed for the various roles.COMPETENCY ANALYSIS METHODOLOGYUnlike the traditional approach to analyzing jobs, which identifies the tasks, duties, knowledge, and skills associated with a job, the competency a pproach considers how the knowledge and skills are used. The competency approach also attempts to identify the hidden factors that are often critical to best performance. For instance, many supervisors talk Chapter 7 Analyzing and Identifying Jobs 217CompetenciesBasic characteristics that can be linked to enhanced performance by individuals or teams.KnowledgeScale Visible inscrutableAbilitiesSkillsConceptual Model of Competenciesabout employees attitudes, but they have difficulty identifying what they mean by attitude. The competency approach uses some methodologies to help supervisors identify examples of what they mean by attitude and how those factors affect performance.Several methodologies are available and being used to determine competencies, with behavioral event interviews being commonly found. This process involves the following steps61. A team of senior managers identifies future performance results areas critical to the business and strategic plans of the organization. These concepts may be broader than those used in the past.2. Panel groups are assembled, composed of individuals knowledgeable about the jobs in the company. This group can include both high- and low-performing employees, supervisors, managers, trainers, and others.3. A facilitator from HR or an outside consultant interviews the panel members to get specific examples of job behaviors and actual occurrences on the jobs. During the interview the individuals are also asked about their thoughts and feelings during each of the described events.4. Using the behavioral events, the facilitator develops detailed descriptions of each of the competencies. This descriptive phase provides clarity and specifics so that employees, supervisors, managers, and others in the organization have a clearer understanding of the competencies associated with jobs.5. The competencies are rated and levels needed to meet them are identified. Then the competencies are stipulate for each of the jobs.6. Finally, standards of performance are identified and tied to the jobs. Appropriate selection screening, training, and compensation processes focusing on competencies must be developed and implemented.Examples of the competencies used in organizations vary widely. In one survey of 10 companies, the following were most common.Customer focus LeadershipTeam orientation InnovationTechnical expertise AdaptabilityResults orientation

Mental and Monetary Costs of Prom: Is It Really Worth It?

Mental and Monetary Costs of Prom Is It Really Worth It?Prom is considered a rite of flight for most Ameri quite a little teenagers in their junior and senior years of high school. It is considered a must(prenominal)-attend event, where memories atomic number 18 forever made. Students dress in high-end dresses and tuxedos, make-up, hair, nails and accessories for the girls, and fancy tuxedos for the boys. The financial expenses can be phenomenal, but is the experience really worth the prices?A newer trend in promenade activities is the promposal, which can vary in cost depending on the choice in the way it is carried out. Some students opt for small tokens such as a small sign, a box of candy, maybe even flowers to beseech a date to prom. Others choose to ask in a huge way, so that their prospective date will want to say yes. There commit been students who have spent hundreds of dollars buying jewelry, having huge banners made, and even having flash mobs perform just to propos e a date to prom.The typical attire for a three-year-old man at prom is a tuxedo. Tuxedos can be purchased or rented, depending on the budget and need. Haircuts are a must, as well as boutonnieres. In 2013, the cost for a boy to attend prom was $325 on average, which includes items such as a haircut, tuxedo, and boutonniere. PR Newswire. (Mar. 26, 2014) In years past, it was customary for the boy to purchase prom tickets, which can sometimes cost up to $50 per couple, and a meal, which can tie up to $100 depending on where the meal takes place.For females, the financial cost are typically higher. Dresses for prom are a must, and the more unique, the better. Uniqueness, can come at a price. Prom dresses in 1995 were listed at a wholesale cost of $59 to $219. Dianne M. Pogoda WWD. (Oct. 10, 1995) p14 Now, dresses can cost up to $500 depending on what style and designer is used. Hairstyling, nails, and makeup must be done. Accessories such as shoes, jewelry, and sometimes handbags mu st also be purchased. In 2013, the average cost for a female to attend prom was $633 PR Newswire. (Mar. 26, 2014).There are several prom expenses that are right away split between the couple, including transportation and any post-prom activities. Transportation to and from prom was traditionally the responsibility of the young man, but in recent years the trend of rent limousines or unique party buses or cars has become very popular and is considered a shared cost. Costs for transportation rental can vary, but a figure from 2015 suggested that average rental of a limousine was $100 per couple. Kaitlin Menza Choices/Current Health (May 2015). Party buses and other more extravagant travel arrangements can run higher. Post-prom activities can include any events that can be imagined. Tickets and photos are also now considered shared expenses. In 2013, shared be equaled about $487 PR Newswire. (Mar. 26, 2014).On average, outgo on prom can be very expensive for each household, and ste adily rises every year. In 2013, prom costs per couple averaged around $1445, and costs have risen at a steady rate of 34% since 2011 PR Newswire. (Mar. 26, 2014). Based on these figures, this could push prom costs for the 2017 season past $3000. Parents report in a 2015 Visa survey that they typically ended up paying close to 56% of prom costs while students earn notes to pay for the other 44%. Kaitlin Menza (May 2015).Prom costs can be very difficult for families with smaller disposable incomes to afford. Many families must budget costs to fit into their finances, leaving families feeling stressed and teenagers worried about not fitting in or being able to enjoy prom to the fullest. associate acceptance can be a major issue for kids, and not being able to afford the best of everything hits self esteem issues, or cause them to miss out on opportunities to make memories with their friends and fellow students.Some students avoid prom activities because they do not want to feed int o the atmosphere of materialism that prom promotes. They see other students around them competing to be better than the rest of their friends in their attire and unique, over-the-top prom experiences and feel as though it causes too some problems socially.I personally feel as though prom as it is now is not worth the high price of attending. I feel handle 20 years down the road the memory will be the same, no matter what I wear or drive up in. The certain time that students spend at the dance is so short, and I feel I would have just as good a time break out all night with a close group of friends instead of getting dressed in a tuxedo and riding in a limousine. I also know that a lot of times, kids use prom night as an opportunity to do a lot of things that could get them in a lot of trouble. Sometimes the decisions they make affect the rest of their lives, when they never really intended for it to. This even sometimes puts innocent people in danger. I just do not think that sp ending that much money is worth it in the end.ReferencesCost of Prom Projected to Skyrocket to $1,900 in 2014 consort to Golden Asp. PR Newswire, 26 Mar. 2014. Academic OneFile, go.galegroup.com/ps/i.do?p=AONEsw=wu=j020902v=2.1id=GALE%7CA362836604it=rasid=d1ae8648702ac135e71679319f9e315d. Accessed 3 Feb. 2017.Crosley, Sloane. American prom awkward. Hilarious. Heartbreaking. Magical. The high-school prom is a very American rite of passage. noteworthy photographer Mary Ellen Mark invites herself to the dance, capturing the poignant moment teenagers teeter on the edge of adulthood. Smithsonian, Apr. 2012, p. 68+. usual OneFile, go.galegroup.com/ps/i.do?p=ITOFsw=wu=j020902v=2.1id=GALE%7CA294821420it=rasid=caa97e8bd07c8be19acf7b2e64607675. Accessed 10 Feb. 2017.Menza, Kaitlin. Is prom $pending out of control? Choices/Current Health, May 2015, p. 2+. Academic OneFile, go.galegroup.com/ps/i.do?p=AONEsw=wu=j020902v=2.1id=GALE%7CA412981445it=rasid=9e38e078b178a32418c9899ab0a20cd1. Accesse d 6 Feb. 2017.Pogoda, Dianne M. Prom seen dressing up profits. WWD, 10 Oct. 1995, p. 14+. General OneFile, go.galegroup.com/ps/i.do?p=ITOFsw=wu=j020902v=2.1id=GALE%7CA17570761it=rasid=035dcf244387607f979553e4533f0454. Accessed 10 Feb. 2017.

Social Media and Law Enforcement | Essay

favorable Media and Law Enforcement EssaySocial media is becoming routine in everyday interactions, including organism involved with horror. patch there has been an increase in using it to take down and partake in crime, there has in addition been an interest in using it to serve up combat and re enlighten crimes.There are numerous an(prenominal) personal manners tender media can be used to aid the patrol, one is by visiting the pages which the user has updated themselves to see if they piddle inadvertently disclosed study which could hold them accountable for certain crimes by either revealing a picture or information relevant to the crime which has been committed, or noticing a change in lifestyle as a result from the offense. These could be monitored by the natural law or sent in as a tip from a source which could lead to the crime macrocosm solved quicker than without affable media. Studies at bottom America become the support of the legal philosophy force a nd would like to use favorable media more in spite of appearance investigations, however lose of education on the subject means time could be vitiated by not pick uping the information as well as finding it. There is also a fine line with using loving media to find information relevant to the crime and using this irresponsibly and finding information through unethical means.The humankind extradite also been using social media to help solve their own crimes by drumming up interest and getting some others involved and talking about the topics to build state-supportedity to solve a crime. These could absorb been achieved through the loss of a someone or pet or by attending an event where the organisers actively promoting social media use to declare the peace within an event. These surrender then stemmed into other websites being set up based around this to help solve crimes for the future.When the habitual public get hold of information regarding criminals, they allow taken it upon themselves to publicise this within their community to warn other people of the dangers within the local heavens. This has had drastic effects, peculiarly when promoting about individuals who have served their time for crimes in the past times. There have been on-going debates over whether this information has been allowed to be disclosed and resulted in several court battles with pages from the meshwork being removed as the information is not theirs to disclose.Within the UK, jumbo scale crimes have resulted in companies setting up various pages online and through social media to help solve crimes and promote safe environments. collectible to this, there is already a large network of active users who can help promote these messages and support them in reducing crimes. These need to be special and adapted within the constraints of the companies, which are largely cost based, in order for them to become sustainable for the future in solving crimes.IntroductionIn S eptember 2012, Facebook reached 1 billion users worldwide (Fowler, 2012) with Twitter following in second place with over 500 meg users (Herngaard, 2012). The audience, therefore, to potentially help prevent or to initiate crimes through social media is huge and constantly growing with more people joining these websites and others every day. Social media including Twitter and Facebook are a as welll used by the masses for inciting disorderly behaviour. However, as much as social media is being used to start antisocial behaviour, it is also being used to try to combat these actions and be used in a more productive and constructive way.Information contri hardlye with Social MediaSince social media gained popularity, the public are more willing to disclose private information through these to friends or acquaintances. On Facebook, a dissect undertaken in 2005 disclosed that all 0.03% of profiles investigated showed no information of value which could be used to either identify ind ividuals or to source information about individuals (Gross Acquisti, 2005). From this, social media users enable themselves to being visible to anyone who comes across their someoneal page. This is also the same for Twitter users whose profile is automatically public unless the secrecy settings are configured. Therefore many people could be unknowingly uploading personal information about themselves which could be accessed by criminals, their employers or even the Police.Trotter (2012) mentions that social media is a means for communication, but it is increasingly a source of information for the guard, which is true of particular cases. Certain criminals including Michael Baker from Kentucky, USA posted a picture of himself siphoning petrol from a Police car on Facebook which later led to his arrest over the crime (Siu, 2012). While this case is obvious to the police that the user has committed the crime, other more subtle ways have been used such as flaunting goodies which hav e been stolen or bought through crime.LexisNexis (2012) investigated over 12000 law enforcement professionals and showed that 69% questioned had use social media as part of crime investigation. The main reason this is not used more thoroughly is due to lack of training or lack of use within office hours or computers. If more law enforcement professionals were able to use social media within office time, this could help officers within investigations to speed up finding information on top of what has been readily provided, with 67% people questioned agreeing that it will solve investigations quicker. This would lead to more time during the working day to work on other investigations, and in turn solving more crimes than before.Current uses of Social Media by PoliceKeeping up with innovation, multiple local authorities within the UK, including the metropolitan Police, are setting up Facebook pages to create awareness within the community. However, in such an early state of social medi a being used by the Police, many disclaimers indicate that this is not a method to report a crime but to promote public safety and campaigns within the area. This has increased the visibility of the police forces which may be useful if using social media in the future to help report and solve crime as there will already be a base of users readily connected to the service. The reason that these websites cannot be used to report crimes is due to the lack of Police man hours which could be played out monitor these websites.Lothian and Borders Police in Scotland are one of the first forces in the country to actively allow Facebook users to report crimes online through their Made from Crime initiative, launched wondrous 2011 (Cotton, 2011). The site was to catch criminals who are living beyond their means using the proceeds of crime by allowing anonymous tips through the Facebook page or Crimestoppers Website. Crimestoppers have also launched an application for use on smartphones called TipSumbit to help report crimes in USA through tips or videos directly to the Police (Urbaszewski, 2012). Both of these methods allow the user to remain anonymous which can be a certain appeal for witnesses. However, with both communications being relatively new to the field, there is limited monitoring by the Police so tips sent in may not be read and acted upon instantly, which could lead to the information becoming out of date. This could be counteracted by employing more employees within the police in UK, however, due to government budget cuts the police force has been declining for the last couple of old age with over 24,000 police jobs being mixed-up since the general elections (Burns-Murdoch, 2012). For an application or website such as these to work efficiently a significant amount of silver would needed to be invested into it for it to have a chance to succeed. The current economic situation in this country is one of many reasons why this improvement in reporting crimes is occurring at a slow pace and has not taken off nationwide.Leveson InquiryIn 2012, the Leveson Inquiry was brought about after there were bankruptes in the privacy of both celebrities and the general public which warranted the investigation into the media and how it acted. It recommended a new independent body to moderate the press. Although this is regarding the current press, which is mainly newspapers, similar findings can be applied to social media as news is slowly moving into online media including social media so the recommendation from Leveson can be used for the info provided on social media websites.Leveson (2012) concludes that there have been too many times when, chasing the story, parts of the press have acted as if its own code, which it wrote, simply did not exist. This could be used to describe the Police using social media to support investigations it undertakes when looking for evidence online. The Police have not been trained to use it, nor is the data valid so using it would be a breach of ethics. The information, although has been proved useful in certain cases, if its not obvious, could lead to the Police jumping the bandwagon and following a suspect who may not be the person they are looking for or hold an individual responsible for a crime they did not commit if the information they have provided online was misinterpreted. As all data inputted through social media is self-edited, it may not be truthful, so should not be taken for granted. This is where using social media to help solve or understand crimes is unreliable due to the freedom people have with what they post and upload to these websites.Self PolicingThe general public has tried to use social media itself to self-promote crimes to help solve them. This has worked well through certain websites, mainly twitter, to drum up publicity for the crime to solve it. The majority of cases where this has worked are when a pet has been stolen, such as Charley, a 12 week old bulldog w ho was stolen and found through twitter due to friends and family going about the puppy to drum up interest (BBC, 2012). Through the combined effort of conversation online and people talking about the absentminded dog offline, Charley was discovered. This may not have noticeed, or at least not as quickly, if the attention had not been brought to the front of the publics mind through twitter. Small firms, such as one in Erie, Pennsylvania, have created their own Facebook sites to publicise lost pets with their owners and have achieved a 50% success rate with users of the site (Van Rheenen, 2012). This could prove to be more effective than twitter as the focus of the website is on missing pets, however, visitors may not go onto the website if they have not lost a pet themselves. The rescue efforts would then be limited to active users of the website.Certain companies have also tried to rally consumers at large events to help report crimes as they occur during the affair. This occur red at Download Festival 2010 where the promoters encouraged festival goers to tweet through a monitored twitter stream any problems occurring at the festival. There was a 41% reduction in crime compared to the year before (BBC, 2010a). Due to decrease in crime at this large event, other festival organisers could use this as it seemed to have a beneficial effect on the customers by improving their safety.Controversial Facebook PagesAs mentioned earlier, one major problem with the Police using social media to report or help solve crime is the lack of funding to use it as a reliable resource set up and monitored through the Police. This has led to groups of individuals creating Facebook groups to warn others of the problems within their local communities. The most advertise case of its kind was in Northern Ireland where Keeping our Kids safe from Predators was launched. At first it was used by parents to alert others about paedophiles in the local area which has been brought about mo re through Sarahs Law, which is a Child Sex Offender Disclosure Scheme which allows parents to ask the Police whether or not a person with access to their child is a sex offender (BBC, 2010b). This does not provide as much information as Megans Law in America which also provides parents with information such as addresses of paedophiles. The information provided through this should be given to the parents who ask for it and not passed on to others.Information obtained through this has been made public on Facebook pages which have led to convicted criminals being the centre of hatred from the wider community. One unnamed offender claimed the content found on the website was a breech to his right for privacy which led to degrading treatment through the site. This in turn led to actions against him in the real world which jeopardised his safety. This individual was convicted and charged for his crimes over 20 years ago and believed he had served his time however the parents within the c ommunity did not and deemed him still to be a danger to society, which escalated into the abuse online. A judge command that the man was within his rights to a private life, regardless of past convictions and the page was shut down within 72 hours (Silverman, 2012), however follow up pages have been set up but not to the extent of the original one.The results from this case have produced an on-going discussion to whether or not parents should be allowed to publicise information they have obtained to protect local children. However, this case has confirmed that criminals have a right to privacy, no matter how long ago they were convicted. Nevertheless, from this, there could be a way for parents to be able to obtain the information, such as maps of areas (large enough not to be able to identify individuals from it) to show if they live in a proud risk area of criminals. This could give parents peace of mind without having to obtain sensitive information from the Police. Though, the Police have limited resources so producing and maintaining a system such as this would be unfeasible at the moment. Funding could become available if there was an increased demand for this and if they could prove it would be worthwhile for the communities exposing the privacy of past criminals.The London RiotsIn Summer 2011, riots broke out across the country after startle in London. There was a large presence online with starting and organising riots, but also with helping to clean up after the riot. Crimestoppers, a crime fighting charity, reported a large increase in twitter followers during the riot which it used to promote ways to report crimes or posted pictures of crimes happening in the local areas to help the Police with their investigations (Hall, 2012). They regarded social media as a quick effective way to contact the public to give information about the rioters including where to avoid. Additionally, the Metropolitan Police also set up a Flickr site after the riots to try and catch criminals who were still at large (London Disorder Haringey, 2012). Although they do not promote this, it is still present on the internet for anyone to use and to come forward with any additional information they have.After the riots, Crimestoppers set up several online ways it can provide information to the public as well as receive tips about crimes through their website. A sizable network of followers on Twitter and their website means that if a large scale crime was to occur again, Crimestoppers would be well equipped to provide information to the public and would probably gain tips quicker and in greater numbers. Although Crimestoppers only allows crimes not of an urgent nature to be reported on their website, if the demand increased for reporting crimes online, more employees could be used to monitor the tips on the website which would be answered quicker.RecommendationsFrom addressing the points within this report, it is clear that the general public needs to be educated with regards to social media. As it is a relatively new technology, the rules and regulations regarding this are being modified everyday when a new problem arises. A school in Somerset has started to address problems within social media by teaching students about it as part of the curriculum (Walker, 2012). This will assist new users of the dangers of writing information online and who is able to see it. This should be introduced nationwide as lessons such as this are invaluable for children as it can open their eyes to the dangers of what they post online.Using social media as a way of reporting crimes is a difficult foreshorten to address. Due to the lack of funding within the Police which is constantly being cut by the government and charities such as Crimestoppers relying solely on money raised for the website to still operate, the chances of a network being set up and managed on a 24 hour basis may not happen within the next few years. However, using social media t o monitor criminals and crime taking place would be a cheaper way to fight crime as no infrastructure would need to be set up as they would use the established social networks. Training would need to be undertaken by the officers who would be responsible for monitoring to avoid such blunders as shown by the Lothian and Borders Police in Scotland (Enoch, 2012) where Police Officers were seen befriending criminals. Strict budget cuts are forever present within the Police, so finding the money and time for officers training for social media may prove costly and ineffective in the long run. An alternative way could be to hire an external online research company as they would have greater knowledge on the subject. This could be cheaper than in house but as the Police need to be secure with all information obtained and used within investigations, this may not be a suitable solution. However, until the issue of cost is batter within the Police, then the recommendations cannot become a rea lity.

Informix Revenue Recognition Essay -- essays research papers

MEMORANDUMRe Group 2 - Case 2.1 Software Revenue Recognition Informix slewCompanies following GAAP can manage earnings by simply altering its accounting policy to select those accounting principles that benefit them the most. Entities have a host of reasons for selecting those principles that bequeath paint the rosiest financial picture. Some would argue that the market demands it, as reflected by the stock price punishment for companies that differ by as little as one penny per share from prior estimates. External market pressures to meet the numbers conflicts with market pressure for transparency in financial reporting.Most fraudulent financial reporting schemes involve earnings management techniques, which inflate earnings, create an improved financial picture, or conversely, mask a deteriorating one. unseasonable revenue recognition is one of the most common forms of fraudulent earnings management and the case of Informix Software Inc. unfortunately illustrates closely this practice.The analysis of this case will shed light on issues like vInformixs revenue recognition policy prior to 1990 and its compliance with FASB Concept 5, FASB Statement 86, GAAP protocols.vInformixs reactions to AICPA SOP in changing the revenue recognition procedures and Informixs reason to prematurely and voluntarily implement the new policyvThe changes that took displace at Informix and the financial results reported during 1990Furthermore, we will also evaluate the software industry practices and the regulations in place at that time. We conclude with lessons learnt and recommendations towards identifying and discouraging non-GAAP revenue recognition practices.1986-1990 Revenue Recognition Policy at Informix CorporationREVENUE RECOGNITION POLICY BEFORE THE PROPOSED AICPA SOPPrior to 1990 the software industry had the FASB Statement of pecuniary Accounting Concept No.5 and the FASB Statement No. 86 to provide guidance in the revenue recognition concepts. The Accounting Res earch Bulletin (ARB) No. 45 which discussed long-term construction type contract was also available but did not specify application for the software industry and so it was ignored. Before 1990 (refer express 1) Informix recognized ... ...nbsp($1,503.00)($327.00)Net Income(Losses)$0.00 ($10,311.00)($11,146.00)($1,503.00)($327.00)Income per Share Before Extraordinary Items$0.00 ($0.80)($1.00)($0.13)($0.05)Net Income (Loss) per Share (Fully Diluted)$0.00 ($0.80)($0.94)($0.12)($0.03)Total Assets$0.00 ($32,102.00)($17,173.00)($3,411.00)($573.00)Long-Term Obligations$0.00 $0.00 $0.00 $0.00 $0.00

War Essay -- essays research papers

The first issue to be considered is what is war and what is its definition. The student of war needs to be careful in examining definitions of war, for like any social phenomena, definitions are varied, and often the proposed definition masks a particular political or philosophical stance paraded by the author. This is as avowedly of dictionary definitions as well as of articles on military or political history. Cicero defines war broadly as "a contention by drive" Hugo Grotius adds that "war is the plead of contending parties, considered as such(prenominal)" Thomas Hobbes nones that war is also an attitude "By war is meant a state of affairs, which may exist level while its operations are not continued" Denis Diderot comments that war is "a convulsive and violent disease of the body politic" for Karl von Clausewitz, "war is the continuation of political science by other means", and so on. Each definition has its strengths and weaknesses , but often is the culmination of the writers broader philosophical positions. For example, the notion that wars only involve states-as Clausewitz implies-belies a hygienic political theory that assumes politics can only involve states and that war is in some worldner or form a reflection of political activity. War defined by Websters Dictionary is a state of open and declared, hostile armed conflict between states or nations, or a period of such conflict. This captures a particularly political-rationalistic account of war and warfare, i.e., that war needs to be explicitly declared and to be between states to be a war. We find Rousseau tilt this position "War is constituted by a relation between things, and not between personsWar then is a relation, not between man and man, but between State and State" (The Social Contract). The military historian, John Keegan offers a useful characterization of the political-rationalist theory of war in his A accounting of War. It is as sumed to be an orderly affair in which states are involved, in which there are declared beginnings and expected ends, easily identifiable combatants, and high levels of obedience by subordinates. The form of rational war is narrowly defined, as distinguished by the expectation of sieges, pitched battles, skirmishes, raids, reconnaissance, patrol and outpost duties, with each possessing their own conventions. As ... ...ine war not just as a conflict between states (i.e., the rationalist position), but also a conflict between non-state peoples, non-declared actions, and highly organized, politically controlled wars as well as culturally evolved, ritualistic wars and guerrilla uprisings, that appear to choose no centrally controlling body and may perhaps be described as emerging spontaneously. The political issue of defining war poses the first philosophical problem, but once that is acknowledged, a definition that captures the clash of arms, the state of mutual tension and threat o f violence between groups, the authorized declaration by a sovereign body, and so on can be drawn upon to distinguish wars from riots and rebellions, collective violence from personal violence, metaphorical clashes of values from actual or threatened clashes of arms. Back to Table of Contents2. What causes war?Various sub-disciplines have grappled with wars etiology, but each in turn, as with definitions of war, often reflects a tacit or explicit acceptance of broader philosophical issues on the nature of determinism and freedom. For example, if it is claimed that man is not free to choose his actions (strong