Wednesday, October 30, 2019
The strategy of e-business Annotated Bibliography
The strategy of e-business - Annotated Bibliography Example Because of the nature of these networks, there is then the recognition that the very framework of e-business strategy must be reimagined in conjunction with this new landscape. In this way the article argues that businesses must reimagine strategy based on a more dynamic business environment. The traditional business environment examined strategy in terms of specific goals and long-term visions. The nature of this new paradigm in e-business, however, is such that business must constantly assess their strategic approach in regards to the shifting nature of connectivity. For Li (2004, p. 46) then then this is accomplished through establishing a holistic framework. Within the holistic framework the business will consider all inputs ââ¬â supply chain management, sales, general business strategy ââ¬â in a systematic and dynamic process. No longer will business establish a simple long-term vision, but instead will establish a dynamic and agile business strategy for to function within this new paradigm. In pursuit of this new paradigm the article established seven key points. Among these points include the pursuit of margin size and volume rate, and the p ursuit of low cost and high value. The fundamental recognition is that these concerns involve different levels of strategic concerns than the traditional environment had posited. After these theoretical considerations the article examines a case study with a Chinese business. The case study functions to demonstrate the importance of developing a holistic business strategy. Additionally the case study indicates the importance of developed countries establishing effective strategies in its business model when dealing with developing countries. In this way the concept of strategic alliance emerges as a prominent strategic approach. This text relates to the key concepts in the course in a variety of ways. From an overarching perspective it considers the very
Monday, October 28, 2019
The arrival of the cousins in Act one Essay Example for Free
The arrival of the cousins in Act one Essay Compare the way Miller presents the relationships between Beatrice, Eddie and Catherine, before and after the arrival of the cousins in Act one.Ã In 1915 America was seen as the land of freedom for many Italians and they fled from the poor, grimy streets of Italy. America was there only hope and they came in there thousands to earn money for there starving families and find a new life. The Carbone family as presented by Miller is one such family. The Carbone household conceals a web of mixed feelings and from the start you can feel the tension brewing under the false smiles and unspoken conflict. We are introduced to Eddie Carbone, Beatrice Carbone and Catherine at the start of the play yet we are not told of there relationships with each other until later. At first it seems that Eddie and Catherine are together and we have no idea that they are uncle and niece.Ã Beatrice knows of Eddies feelings yet says nothing. This all adds to the tension and we know its all going to explode, the only question is when.Ã The cousins arrival aggravates this or and even adds more conflict and tension. The first impression we get of the relationships in the house is that Eddie and Catherine are lovers. There actions towards each other are sexual and flirtatious yet they are trying to hide it. This is shown when Eddie refers to Catherines skirt as beautiful he could have been talking about the skirt or maybe Catherine as a whole. The relationship between Eddie and Beatrice on the other hand is one of duty rather than love. Beatrice is silent to what is going on around her. This shows the power Eddie holds over her. This is displayed throughout the play, by the lack of respect given to her and by how he speaks to her. For example you lived in a house all your life, what do you know about it? this shows he doesnt respect her and thinks she has an easy life. Catherine and Beatrices relationship is quite innocent at first and there doesnt seem to be much between them, it later appears that Beatrice holds a deep jealousy of the relationship she has with Eddie. This is shown by miller when Beatrice confronts Catherine about her behaviour around Eddie. Like when he comes home you throw yourself at him like when you was twelve years old Although it is apparent to us that the relationship between Eddie and Catherine one of a sexual or desiring nature. Catherine appears to be oblivious to it, for example she strikes a match and holds it to his cigar this is a very up-close and personal act and then she blows out the match, this seems a very sexual act, with them being so close and her blowing out the match so close to his face, yet Catherine does not make anything of it and carries on. Catherine sees Eddie as a Father figure and is always seeking to impress him. Her actions are often mistaken to be flirtatious when they can also be seen as innocent behaviour of a young girl looking for her fathers approval. One such instance is when Catherine starts running her hands over her skirt this can be seen as flirting or it can also be seen as though she is nervous because she does not know if Eddie approves.Ã This is also apparent when Eddie says you aint all the girls this shows that he considers her to be special either because he is in love with her or because he sees her as his daughter Beatrice Knows of Eddies feelings towards Catherine however she cannot say anything because she fears Eddie and she holds it in, taking the anger out in her actions. For example when she is mad she gets up, clearing the dishes this shows that she doesnt want to confront Eddie therefore she occupies herself with other tasks. Beatrice is also jealous of Catherine; she wants the same relationship that Catherine has with Eddie. Eddie holds the power in the house, with him being the only man. Both women look up to him and never contradict him. Miller clearly shows this throughout the start of Act 1. An example of Eddies power is when it says Eddie is standing facing the two seated woman this shows the women look up to him and it also forms a triangle with him being the top point, showing his power over them. This can also be seen as though both women are competing for Eddie.
Saturday, October 26, 2019
Bullying in Schools Essay -- Violence Crime Essays Education Kids Pape
Bullying in Schools Many people feel that some of the major issues that plague our schools are drug/alcohol use or violence, yet no one recognizes the significance of school bullying. For the victims of bullying, they go to school everyday facing harassment, taunting, and humiliation. For all potential educators, it is very important to realize that bullying is a problem, so that they can work to prevent it in the future. Since being at Middle School, I have realized how prevalent bullying is on a daily basis. In addition to reading various sources, I decided to ask some of my students about the bullying they experience or witness in their own school environment. I felt learning about bullying directly from the students would be an invaluable experience. Bullying is most common in middle school, with 6th graders on the receiving end the most and 8th graders handing out the most bullying. In a study of 15,686 students in 6th through 10th grade in private and public schools, it was found that 13-23% of boys and 4-11% of girls experience some sort of bullying. (Nansel 2003). Nearly one in six children in that age range fall victim to bullying each year, which means about 3.2 million children being bullied. Whereas, 3.7 million children are acting as bullies (Kerlikowske 2003). Six out ten children witness some form of bullying on a daily basis. In schools, bullying most likely takes place on the playground, followed by the classroom, then the hallways (Drake 2003). For the students at Dunn Middle School, a lot of the bullying occurs out of school. If it occurs in school, most students said bullying occurs in the hallways or in the lunchroom. One student even mentioned a fight that took place during an as... ...ee of bullies can accomplish many things. All children can benefit from lessons about treating each other with respect. Bullying is one childhood memory no youngster should have. References Bullies and their Victims. Harvard Mental Health Letter. 2001, 4-7. Drake, J. Teacher preparation and practices regarding school bullying. Journal of School Health. 2003, 347-356. Espelage, D. Schoolroom torment. People. 2/05/2001, 91-92. Feldman, S. Bullying prevention. Teaching PreK-8. 2004, 6. Kerlikowske, G. One in six students fall prey to bullies. Inside School Safety. 2003,6-9. Nansel, T. Bullies found to be at risk for violent behavior. Inside School Safety. 2003, 1-4. Rubin, R. Study: Bullies and their victims ten to be more violent. USA Today. 4/15/03 Svoboda, E. Everyone loves a bully. Psychology Today. 2004, 1-20.
Thursday, October 24, 2019
Rejuvenating a Mature Business
The last two decades has seen a revolution in management accounting theory and practice due to the challenges of the competitive environment in the 1980s. Kaplan and Johnson (1987) identified the failings and obsolescence of existing cost and performance measurement systems which led to re-examination of traditional cost accounting and management control systems. Conventional financial and management accounting methods have developed primarily as a result of corporate legislation in the 1930s forcing companies to provide externally published financial accounts. Management accounting is primarily focused as a decision making tool for running a business, hence they require more flexibility. According to Kaplan management accounts have become a subset of financial accounts and that they reflect more on the external rather than internal requirements of the company. Most of the managerial decision-making and control systems in use in the late 1980s were described by Johnson and Kaplan as stagnant. As a result, they went onto research in new accounting systems raising the profile of internal accounting systems by use of financial and non-financial measures although their work was seen as controversial by Drury but is now considered of key importance to manufacturing industries aiming to become world class. This essay aims to discuss the ways in which new management accounting techniques can bring life into mature businesses, in particular those using non-financial measures. Most companies still use the same cost accounting and management control systems that were developed decades ago in a competitive environment drastically different from today. These systems have major drawbacks described below: They distort product costs i.e. absorption of production overheads into product costs for the purpose of stock valuation. The external financial reporting process was purely driving this allocation of overheads for stock valuation. They do not produce the key non-financial data required for effective and efficient operations, hence they are of little help to operating managersâ⬠seeking to reduce costs and improve productivity. The data produced reflected on external reporting requirements far more than the reality of the new manufacturing environment. Failure to provide accurate product costs as they were distributed by simplistic and arbitrary measures usually direct labour based. The short term profit pressures led to a decline in long term investment. These poorly designed or outdated systems can distort the realities of manufacturing performance. As companies become more efficient by using new technologies, labour costs are accounting for a smaller proportion of a companyâ⬠s overall cost, hence the allocation of overheads to labour hours will become irrelevant and counter-productive to the companyâ⬠s operations. The most enduring management accounting innovation was the return on investment (ROI) measure which provided an overall measure of the financial performance of each operating units or the entire company. The ROI, initially developed by Du Pont and General Electric in the early 20th century, came about due to the excessive focus on achieving short-term financial performance. As ROI control was introduced, managers aimed to achieve good performance by making operating and investment decisions on developing new and better products/processes, increasing sales and reducing operating costs. But it later became evident that during hard times, when sales were decreasing and operating costs were increasing, ROI targets could still be achieved through financial entrepreneurship by reducing discretionary expenses and exploiting accounting conventions. The creation of wealth through these activities will not help companies survive as world-class competitors. Problems of ROI are only surfacing now because of: the difference in size of organisations, changes in the competitive environment and the rapid movement of technology less pressure for short-term financial performance in the last two decades current managers have little knowledge of their organisationâ⬠s technology hence they rely on creating value through accounting activities Cooper and Kaplan introduce the Activity Based Costing (ABC) systems for manufacturing expenses as a replacement for traditional cost allocation systems. ABC is an internal accounting system designed to track overheads to cost units. ABC attempts to track overhead costs to units as accurately as possible hence the concept of the cost driver is essential to this system. A cost driver is a unit measure of a particular overhead that can be assigned to a user of that overhead. For example, in attempting to allocate administration overheads to products, the cost driver may be the number of invoices generated for that product. Hence the product generating most invoices will acquire the largest share of the administration overhead. There does not have to be one driver per overhead. There can be more drivers per overhead if they are relevant to the organisation. The ABC model is shown below: A more accurate means of allocating overheads means that product costs can now be more accurately assessed. ABC analysis allows companies to discover profitable products that have not been properly exploited because the correct costs had not been appreciated. If unit costs are based on budgeted capacity rather than actual, ABC highlights excess capacity because only consumed capacity is allocated via cost drivers. Hence there is a now a measure of excess capacity. This takes away the focus of meeting budgets at all costs and instead focuses on continuous improvement. Product costing is not the only use of ABC. By finding appropriate drivers and cost units, overheads can be assigned to anything that uses them. This allows sales and marketing costs to be assigned both to the products and customers. Traditional systems do not take into account costs generated by customers. For organisations concerned with customer focus, ABC will give valuable insights into customer behaviour. The other benefits of using ABC are its focus on continuous improvement, its measurement of activities at the process level, its provision of accurate cost data including those generated by the customers, and it is geared for the medium term (3-5 years). An extension of ABC is Activity Based Management (ABM), where using the cost drivers, a deeper understanding of the process is enabled. By measuring activity and costs, ABM has a system to monitor continuous improvement and manages a business from a process perspective rather than a departmental one. Therefore it can make decisions based on accurate process level information. A greater understanding of factors critical to the success of manufacturing organisations is needed. Accounting researchers can play a critical role in this effort by attempting to develop non-financial measures of manufacturing performance like quality, productivity, inventory innovation and workforce . A particular challenge is to de-emphasise focus on short-term financial measures and develop indicators that are more consistent with long-term competitiveness and profitability. The challenge of improving a firmâ⬠s manufacturing performance is particularly relevant to managerial accountants as they are supposed to provide information for planning and decision making. Therefore, measurement systems for todayâ⬠s manufacturing operations must consider the following non-financial indicators of manufacturing performance: Quality is emerging as perhaps the most important factor if companies are trying to excel as world-class competitors. U.S. firms typically inspect quality into products whereas Japanese manufacturing is dedicated to eliminating all product defects. Quality is planned and thought into the product at all stages of manufacture including design and supplier specifications. Further commitment is required in training employees, maintenance of equipment and integrating with suppliers. With this embedded into the processes the goal of achieving zero defects can be achieved. Executives claim that manufacturing costs decrease as quality increases thus a continuous drive to reduce product defects will enhance the long run productivity of the production process . Managers tend to use the economic order quantity (EOQ) model which helps in determining the cost balance between an additional set-up (for a new production run or change of product) to the cost of holding inventory. If set-up costs could be driven to zero and by just-in-time inventory control systems implementation firms would hold less inventory and raw materials. These would result to lesser costs in holding material that has no value being added to it. In addition, reducing uncertainties in deliveries from suppliers through close co-ordination can enable factories to run without any raw materials in stock. Reducing machine breakdowns also contributes significantly toward reducing work-in-process (WIP). Thus by investing in information systems and integrating with suppliers, inventory costs can be reduced significantly and accurate information on the companyâ⬠s manufacturing performance can be obtained. Productivity measures for manufacturing performance have not yet been considered as part of the information that will help managers in decision making and control activities. These measures should be a supplement to financial measures that highlight improvements. Developing new productivity measures would thus be a fruitful field for accountants. There are companies present whose competitive strategy is based on the introduction of new products with unique characteristics, rather than producing mature products with lower costs. These companies will only succeed if their products are introduced at the right time and have features that are desired by their customers. Companies that are forced to produce these products on existing line, due to lack of space, will have to directly monitor the performance, quality and delivery and disregard traditional measurements which put an emphasis on efficiency. The attitudes, skills and morale of employees are important if companies are to succeed in achieving their goals. Investing in skills training, conducting surveys of employee attitudes etc by human resources are all critical if employees are to share company goals. It is clear from the above indicators of manufacturing performance that non-financial measures are essential in rejuvenating mature businesses to become world-class. Executives are also aware that traditional accounting measures like ROI can give misleading information on continuous improvement and innovation which current competitive environments demand. Managers want a balanced presentation of both financial and operational measures which led Kaplan and Norton to devise a balanced scorecard that incorporated both such measurements. The scorecard aids the building of a comprehensive picture of the companyâ⬠s health and effectiveness in achieving its goals. The balanced scorecard includes financial measures that produces results on actions already taken and is complemented by operational measures on customer satisfaction, internal business processes, innovation and learning activities. It is these operational measures that will fuel the performance of future financial measures. The balanced scorecard yields several benefits, including the ability to bridge the gap between objectives of high level executives and those of front-line workers whose performance is ultimately responsible for reaching the companyâ⬠s goals. Rather than focusing on short-term financial results, which can blind management to internal efficiency and lead to continued revenue losses, chief executives can benefit by using the balanced scorecard as a strategic management system for translating strategy into action at all levels of the enterprise.
Wednesday, October 23, 2019
The impact of hosting the World Expo 2020 on Dubaiââ¬â¢s future economic, social and cultural life
Introduction This proposal outlines the following research question: in what ways, positive or negative, will the World Expo 2020 affect Dubai, the surrounding region, and the world in generalThis is an interesting topic for two primary reasons. The first is the personal workplace experience of the author, which involved a position at Dubai Media Incorporated (Dubai TV) conducting analysis about current affairs in the UAE region. The second is the fact that this is a landmark moment in the history of Dubai, the UAE, and the Middle in general, as it is the first time that an international exposition has been held in the region. It is possible that it will lead to the development of new forms of culture; the old may be reformulated and developed in unique ways, but it may also be fused with ideas and institutions from abroad to create novel cultural hybrids. This idea of bringing regions of the Middle East together with the rest of the world was explicitly supported by Sheikh Mohammed bin Rashid Al Maktoum, Dubaiââ¬â¢s leader, who argued for the importance of ââ¬Ëa renewed vision of progress and development based on a shared purpose and commitmentââ¬â¢ (Expo 2020 Dubai, UAE, 2013). The possibility that the Expo 2020 will be a crucible for interacting creative forces across the world is, moreover, encapsulated in Dubaiââ¬â¢s chosen theme: ââ¬ËConnecting Minds, Creating the Futureââ¬â¢ (Big News Network, 2013). Research questions This research will aim to answer the following questions: What factors are likely to contribute to the success or failure of the World Expo 2020? What are the social, economic, and cultural changes that Dubai is a likely to experience? How will be Dubaiââ¬â¢s future in the global stage change as a result of this event? How might Dubai use the World Expo 2020 as a marketing tool? How might Dubai use the symbolic economy to aid its cultural and urban regeneration and shape its new urban identity? Will Expo 2020 commentary and press show Dubai in a positive or negative light? Literature review Due to the very recent nature of the announcement, there is almost no literature dealing directly with the relationship between Dubai and the Expo 2020. However, there has been considerable commentary in the form of political and economic punditry, much of which is academic. Piers Schreiber, Vice President of Corporate Communications & Public Affairs at the Jumeirah Group, claimed that ââ¬Ëthe Expo will create up to 270,000 jobs in the region, bringing great economic and social benefitsââ¬â¢ (cited in Wilson, 2013). Among these are an injection of roughly Ãâ 17.7 billion into the economy and a migration of talent from abroad (Wilson, 2013). These estimations are supported by the forecasting group Oxford Economics, which claims that the event will contribute nearly $40 billion to Dubaiââ¬â¢s GDP and create 277,000 new jobs over the next seven years (Big News Network, 2013). A similar argument is put forward by Rose and Spiegel (2009), whose work suggests that ââ¬Ëmega ev entsââ¬â¢ lead to a substantial increase in trade (approx. 30%); however, they also show that ââ¬Ëunsuccessful bids to host the Olympics have a similar positive impact on exportsâ⬠¦trade is attributable to the signal a country sends when bidding to host the games, rather than the act of actually holding a mega-eventââ¬â¢ (p1). Although Sheik Mohammed has claimed that the ââ¬Å"Dubai Expo 2020 will breathe new life into the ancient role of the Middle East as a melting pot for cultures and creativityâ⬠(Big News Network, 2013), the goal of cultural diversity has been questioned due to the strong emphasis on boosting an ââ¬ËIslamic economyââ¬â¢, which suggests continuity more than change (Wilson, 2013). Based on comparisons with other ââ¬Ëmega eventsââ¬â¢, it is often argued that the effects of the Expo 2020 are likely to be negative for Dubai. Rose and Spiegel (2009), for example, stress that much of the evidence for the benefits of mega events is commis sioned by groups with biasing agendas (e.g., Humphreys and Plummer, 1995; Fuller and Clinch, 2000, both cited in Rose and Spiegel, 2009). The same is argued by Nitsch and Wendland (2013), who also point to the large initial investment in facilities and infrastructure associated with mega events, which can place a considerable burden on the local or national economy; there tends also to be a dramatic and unpredictable effect on property prices. The conclusion of Nitsch and Wendland (2013) is that mega events tend to have an overwhelmingly negative effect on population growth (i.e., a population decline), as measured relative to a control group. However, Nitsch and Wendland (2013), and Rose and Spiegel (2009), point to the difficulty of estimating the impact of major events. Problems quantifying the effects, especially on phenomena such as labour markets, are often exacerbated by the fact that many studies are commissioned ex ante by biased groups. Moreover, in conducting analyses suc h as this, it is difficult to find an adequate sample size due to the infrequency of mega events. Then there are problems with the intangibility of cultural and social spillover effects, as well as the economic multiplier (Rose and Spiegel, 2009). Methodology The effects of the Expo 2020 are best assessed using a variety of methodological approaches, employing both quantitative and qualitative methods. From the quantitative side there will be content analysis-case studies and statistical analyses. From the qualitative, there will be surveys, questionnaires, and interviews. In terms of research philosophy (or methodology, strictly speaking), this research will take both an objectivist and a subjectivist approach (Crotty, 1998). It would be advantageous to use what Nitsch and Wendland (2013: 4) call a ââ¬Ëdifference-in-differences methodologyââ¬â¢. This draws ââ¬Ëbefore and afterââ¬â¢ comparisons, and in this case would entail looking at the effect of former Expos on host nations and cities and extrapolating about the probable effects on Dubai. Bibliography Crotty, M. (1998) The foundation of Social Research: Meaning and Perspective in Research Progress. Sage Publications: London Big News Network (Nov 2013) Dubai wins right to host Expo 2020 http://www.bignewsnetwork.com/index.php/sid/218715287/scat/3a8a80d6f705f8cc/ht/Dubai-wins-right-to-host-Expo-2020 [Retrieved 03/02/2014]. Nitsch, V. and Wendland, N. (2013) The IOCââ¬â¢s Midas Touch: Summer Olympics and City Growth, CESIFO WORKING PAPER NO. 4378, Centre for Economic Studies & Ifo Institute. Expo 2020 Dubai, UAE (2013) Our Bid http://expo2020dubai.ae/en/our_bid [Retrieved 03/02/2014] Rose, A. K. and Spiegel, M. M. (2009) The Olympic Effect, NBER Working Paper No. 14854, The National Bureau of Economic Research http://www.nber.org/papers/w14854 [Retrieved 03/02/2014]. Wilson, J. A. J. (Dec 2013) Global Islamic Economy Summit and World Expo 2020 boost Dubaiââ¬â¢s Halal credentials, The Huffington Post http://www.huffingtonpost.co.uk/jonathan-aj-wilson/global-islamic-economy_b_4366436.html [Retrieved 03/02/2014].
Tuesday, October 22, 2019
Should Organs Be Taken From Th essays
Should Organs Be Taken From Th essays Should Organs Be Taken From The Dead Without Prior Written Consent Of The Deceased Or Consent Of The Family? Within the last few decades, one of the most amazing medical advances has been the ability to give organ transplants (Newkirk 11). Gary Newkirk states in Modern Medicine that these medical events are a bittersweet experience, since in many instances someones untimely death facilitates the survival of someone else(Newkirk 11). The Pope John Paul II says organ donation is a genuine act of love (Century 947). Ten different religious leaders at the Ottawa headquarters of the Kidney Foundation in Canada, all signed an organ donor card (CMJ 1338). Rabbi Reuven Bulka says We want to escalate this to the point where its not even a choice-it is a duty of the individual(CMJ 1338). Currently, there are 62,000 individuals on a national waiting list for organ transplants of various types (Newkirk 11). Four people are added to this organ waiting list every hour, however, 12 people who are already on this list will die daily while waiting for a transplant (Newkirk 11). Many Americans claim they would gladly donate their family members organs if they knew that this was something their family member wanted (Newkirk 11). However, more than 75% of Americans dont know if their family member is a registered donor (Newkirk 11). When confronted, roughly 50% will allow removal of their family members organs (Newkirk 11). The key words here are when confronted. It says in Lancet that studies have showed health care workers do not like to confront the family during this tragic time with such a request (2085). The organ donation question must be asked immediately following the death, because time is a major player (Perry 38). Major organs, like the heart and lungs, need to be removed from the body with 4-6 hours after death (Perry 38). Other organs, like th...
Monday, October 21, 2019
xerox bit essays
xerox bit essays 1. What value does BIT create in the distribution value chain for books? Book-In-Time is a digital low-cost, order-to-fulfillment system for the on-demand printing of books. Xeroxs unique technology had been optimized for custom lengths of as low as one but could economically handle up to 1,200 or more. At run lengths of less than 25 books, other printing methods would have to incur a minimum cost of $5,000 or so, whereas Book-In-Time could conceivably deliver at a cost of only $6.90 per book. BIT creates value in the distribution chain in two distinct cost saving ways. First because BIT is a just in time system where publishers can customize the number of book runs they would like to establish. This added flexibility will help reduce the cost of inventory and returned books. According to the case it states that of the publishers selling price 25% of the cost factored in was the cost of books returned. BIT would dramatically reduce or eliminated this cost. Another way BIT creates a cost value in the distribution chain is that it enables books that were out of print or book with low demand to be printed. Before book in time cost per book was a function of print run size. For large run sizes the per unit costs were low because there was a greater quantity of books created, however for short runs the fixed cost were spread over a smaller number of books, raising the per-unit cost. Many publishers were reluctant in publishing low demand books because of the increased cost, however BIT can allow the supplier to match the supply with the demand without sacrificing any cost. The costs benefits from BIT should trickle down the distribution value chain. The cost savings the publisher recognized will then be transferred to the retail chains/wholesalers that purchase the books and then ultimately the customers will benefit from a reduction in price. Also the authors of books with lo ...
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