Knowledge Management in Accenture 1992 - January 2001 Essay

Knowledge Management in Accenture 1992 - January 2001 - Essay Example In the case of Accenture, the various issues related to the daily organizational activity have to be analyzed in order to identify the facts that have caused delays to the firm’s development in the long term. For this reason, the identification of the firm’s key managerial practices is necessary in order to understand the structure and the ethics of the firm’s administration and design the appropriate plans for the development of organizational performance. In order to identify the problems related with a firm’s performance within the international market, it is necessary primarily to describe the organizational environment referring to the key achievements of the firm both in its market and internationally. Accenture is a leading firm in the management consultancy and IT sector with approximately 75,000 employees worldwide. In August 2001 the firm ‘entered’ the New York Stock Exchange. The firm’s knowledge management (KM) department has just a few top executives and follows its own strategic plans. The structure of the operational activities has been proved quite important for the development of the firm up to now. Through the years, the firm’s structure has been reviewed and updated in order to meet the requirements of the market and the demands of customers around the world. For the future, it is necessary the Accenture will review its organizational practices and proceed to any requested change in o rder to meet the challenges set by its competitors within the international market. The current paper focuses on the strategic performance of Accenture (or ACN as it is known within the New York Stock Exchange) from 1992 up to 2001. The firm’s organizational structure for the above period will be examined and analyzed; appropriate recommendations will be then suggested trying to present a framework that could lead to the improvement of the firm’s performance for the above mentioned period.  Ã‚  

Financial management Essay Example | Topics and Well Written Essays - 2250 words - 1

Financial management - Essay Example Additionally, share of both companies Aguia and Pomba if traded in a perfect market, investors get significant choices to make preferred investment plans. Moreover, the capital structure of Aguia, which compose of both equity and debts and Pomba of all equity finance, will significantly affect the decisions of the investor prior to investing the share of any of these two companies. In the general context, stock investor’s takes there investment priority based on the strong fundamental aspects and strong balance sheet of the company. Moreover, the strength of the balance sheet will be evaluated not only based on the working capital adequacy or the positioning of asset but also the capital structure. Capital structure also plays a fundamental role. Additionally, the capital structure of the company will provide signal to the investors regarding the valuation of the company in the marketplace. For instance, company readily makes the decision to exchange part of debt in respect of the equity. This will likely increase the value of the firm and reduce the possibility of risk, as it will provide the signal in the market that the firm debt capacity have significantly increased. Furthermore, in the context it can be affirmed that the leveraged and unleveraged firm have different feature, characteristics, advantage, and disadvantages. For instance, having capital structure with debts involves obligations to payback interest. On the other hand, equity involves high cost and return to satisfy the shareholders. Moreover, in the case of perfect market investor’s will be in a position to analyze the market and the share prices with the available information. This can be done with the assistance of various technical analytical tools to identify the risk and return trade off in taking investment decision (Masulis, 1980). Correspondingly, if share of Aguia and Pomba is

Ultimate leadership styles that the managerial grid deems to be ideal

Ultimate leadership styles that the managerial grid deems to be ideal This is the ultimate leadership styles that the managerial grid deems to be ideal. This leader encourages teamwork while focuses on result and output simultaneously without compromising either. The leader is dominant enough to make the followers feel that they are constructive parts of the company and so make the most out of their capabilities. Research has helped us identify this leadership styles as Charismatic leadership or transformational leadership. Charismatic leadership is defined as a social influence process that involves the formulation and articulation of an evocative vision, provides inspiration to motivate collective action, demonstrates sensitivity to environmental trends, and displays unconventional and personal risk-taking behavior. These behaviors result in leaders being role models for followers who become committed to the leader and the vision, experience task meaningfulness, and make sacrifices for the collective cause (Conger Kanungo, 1998; Shamir et al., 1993) . Shamir, House, Arthurs (1993) self-concept based theory presents two core dimensions of charismatic leadership. These dimensions are inspirational motivation and idealized influence. Inspirational motivation involves communicating high performance expectations through the projection of a powerful, confident and dynamic presence. Such behaviors evoke powerful emotional responses from followers that energize them to exert extra effort.( Sosik Dinger, 2007) Idealized influence involves the display and attribution of role modeling for followers through exemplary personal achievements, character strengths and/or behavior. (Sosik Dinger, 2007) According to Bass Avolio, (1997) both these core behaviors help create a strong emotional bond between the follower and the leader. Inspirational motivation and idealized influence are also considered as charismatic components of transformational leadership. . (Sosik Dinger, 2007) Previous research suggests that transformational leadership co ntributes to the success of an organization by motivating employees to go beyond self interest and be passionate to achieve given targets and goals. Ross Gray (2006) chose transformational leadership when researching on teacher leadership and student achievement because according to them, it is compatible with broadly based trends of teacher empowerment, multiple stakeholder participation in school decisions, and reduced support for top down change theories. In addition, substantial evidence exists that transformational leadership is a stronger predictor of teacher beliefs and practices than transactional leadership (e.g., Koh, Steers, Terborg, 1995). Transformational leadership is said to contribute to collective teacher efficacy (Bandura,(1986). Collective teacher efficacy regards to the perceptions of the teachers in a school that the collective efforts of the teachers will positively contribute to student achievement. (Goddard, Hoy, Hoy, 2000) Produce, Dictatorial or Perish Style This is a very task oriented leader who has high concern for the fulfillment of goals and responsibilities and minimum or low concern for the welfare, comfort or interaction of the employees. His solution to a non productive worker is simply to punish him or replace him. This leader has a dictatorial style and his focus is on planning, coordinating work, scheduling and providing the necessary resources for task accomplishment (e.g., Likert,1967). People who tend to act on extremes of this leadership style tend to become petty tyrants or abusive leaders Hornstein (1996) describes an abusive leader as one whose primary objective is the control of others, and such control is achieved through methods that create fear and intimidation (Hornstein, 1996). Ashforth (1994) describes a petty tyrant as someone who uses their power and authority oppressively, capriciously, and perhaps vindictively Tyrannical leadership falls in the domain of this leadership style. This leadership style hampers motivation, job contentment or welfare of the followers. Tyrannical leaders may behave in accordance with the goals, tasks, missions and strategies of the organization, but they typically obtain results not through, but at the cost of subordinates (Ashforth, 1994; Tepper, 2000). While dictatorial leaders are least concerned about their followers and keep minimum interaction with them, tyrannical leaders act aggressively towards their subordinates and believe that doing so will increase work effort. Most of the literature on tyrannical leadership considers it harmful for organizations especially in the long run. (Bies Tripp, 1998; Tepper, 2000; Lombardo McCall, 1984) Nevertheless Brodsky (1976), argues that tyrannical leaders, despite of harassing followers, may perform well on other work related duties. They may also have strong technical skills that somewhere down the line are contribu ting to the overall success of the organization. Ma et al. (2004) call this, the paradox of managerial tyranny, arguing that tyrannical leadership may lead to extraordinary performance, even when subordinates suffer. So we can argue that the behavior of this leader can be evaluated differently by upper management as compared to the subordinates. Another style that can be discussed here is the instructional leadership style. Research on teacher leadership argues that supervisory leadership is a characteristic of instructional leadership (Hulpia Devos, 2010). Previously it has been discussed that the instructional leader plays a key role in controlling, monitoring and directing in schools (Bamburg Andrews, 1990; Hallinger Murphy, 1985). However, it empirical research shows that autocratic leaders reduce the stability, satisfaction and feelings of motivation within a group of followers. (Van Vugt, Jepson, Hart, De Cremer, 2004). As discussed above, these leaders fall low on the axis of the grid that presents concern for people. So their priority for satisfaction, motivation and comfort of the followers is minimum reducing effectiveness in performance. (Judge et al., 2004). In a study where followers motivation and satisfaction were two dependent variables checked against autocratic leadership, it was found that people do not favor autocratic leaders(Cremer, 2006). According to the study this was so because autocratic leaders donot give sufficient attention to followers and so fail to motivate them to participate, exhibit loyalty, or contribute positively towards the group. The Impoverished or the Indifferent Style. Leaders who fall in this category have low concerns for both people and production. They either adopt a very lazy approach or simply try to avoid getting into any trouble. The main concern of this leader is not to be held responsible for any mistakes and in that course he/she tends to be unproductive, disorganized and they lack effective leadership qualities. Up to date, there has been little effort to research or study this leadership style, instead literature on leadership is concentrated of effective and ideal leadership styles. (Kelloway, Mullen, Francis, 2006). Although destructive leadership is not a synonym for the impoverished leader but it can fall within the domain of this leadership style. Destructive leadership behavior is defined as the systematic and repeated behavior by a leader, supervisor or manager that violates the legitimate interest of the organization by undermining and/or sabotaging the organizations goals, tasks, resources, and effectiveness and/or the motivation, well-being or job satisfaction of his/her subordinates. (Einarsen, Aasland, Skogstad, 2007) According to this definition the leader does not deliberately harm the subordinates or doesnt intend to do so rather he is thoughtless, incompetent as well as ignorant.( Einarsen, et al. 2007). According to the presented definition a leader will be practicing a destructive style if he is violating the legitimate laws of an organization. Any behavior that opposes a legitimate decision, goal or strategy of the firm, is to be regarded as destructive from the moment these decisions, goals or strategies are enforced. . ( Einarsen, et al. 2007) For example, if a school decides to give extra attention to weaker students and instructs all teachers to do so, and some teachers fail to abide by this decision, this behavior can be characterized as destructive teacher leadership. Country Club Style These leaders are extra cautious about the welfare and comfort of the followers. They take care of their followers at the expense of the welfare of the organization often by interacting with them on a personal level, or by giving them favors and rewards that are not part of the organizations judgment. The main goal of task or goal attainment is undermined while violating the legitimate interest of the organization. (Einarsen, et al. 2007) these leaders may be giving more benefits to the subordinates than they are obliged to and this is done at the cost of the company. They may be stealing resources in form of time or finance from the work place. (Altheide et al., 1978; Ditton, 1977). They are of the opinion that if the employees are happy, they tend to be more motivated to work hard and achieve organizational efficiency. The research work of Einarsen, et all.2007, shows that a category of leaders called supportive disloyal leaders is very similar to Blake and Moutons country club style. It is argued in their article that both the styles show overriding concern to establish good relations with the subordinate. These leaders lack strategic competence and so support values and beliefs that are not consistent with those focused by the organization. Irrespective of that, they may be able to maintain a good relationship with the followers. Such leaders easily gain popularity amongst their followers and are often considered them by as good leaders. It is also argued in previous studies that the intention of supportive disloyal leaders is not to harm the organization; they just believe acting in the particular way discussed above will bring benefit to it. (Mars, 1994) Another concept that falls in the same domain is that of Laissez faire leadership. This leader avoids getting into trouble, make any decision or try solving a problem. (Bass Avolio, 1997), Middle of the road or the status-quo style This leadership style lies in the middle of Blake Moutons grid. His focus is equally divided between concern for production and concern for people. It is argued that he tries to keep a balance between the two.(Bartol, Tein, Mathews, 1994. p405) These leaders are regarded to be average or mediocre leaders. They are not pioneers nor are failures. Also, this approach puts considerable emphasis on the leader, his characteristics and attributes. However, not much attention is paid on the attributes of the subordinates, or the circumstances within which the leader and followers are interacting.( Hitt, Black, Porter, 2006. P 418) The above discussion was aimed to present multiple leadership styles considered effective or otherwise so previous research may be highlighted. I find it important to point out here that there is no ideal leadership style, rather the effectiveness of a leadership style is dependent upon the choice of leadership style adopted in a particular situation. According to the contingent approach to leadership, leader effectiveness doesnt only depend on a leader but also on situational characteristics. So a leader will only be effective if he adopts his leadership style according to the situation.(liu, et all, 2003) The contingency approaches to leadership dominated by the path goal theory: House, 1971 all argue that situational characteristics influence the effectiveness of a leader. Also, it is argued culture is an important situational factor that influences leadership style. (Hofstede, 2001) According to Hofstede (2001) leaders in collectivistic cultures aspire more for traditional values and they follow standard methods, and do not support followers initiative. People treat their leaders with respect and are obedient towards them in many collectivistic cultures, where paternalistic leadership is traditionally seen (Dickson, et al., 2003; Dorfman et al., 1997).The directive and supportive leadership styles collectively make up this paternalistic style. So in this leadership style close supervision of employees is combined with high concern for the well being of the follower. Paternalistic Leadership is widespread in non-western cultures (Dickson et al., 2003). Directive leadership in general, is a less common practice and is not much of a consideration when an appropriate leader behavior is considered in individualistic (Western) countries, as it is in the case of collectivist societies (Hofstede, 2001; Dickson et al., 2003). Similarly, supportive leadership is more comm on in collectivistic cultures as compared to individualistic cultures. (Wendt, 2004)

The Search for America in Rip Van Winkle and The Legend of Sleepy Hollo

The Search for America in Rip Van Winkle and The Legend of Sleepy Hollow      Ã‚  Ã‚  Ã‚   In the early to mid-1800's, Washington Irving was an immensely popular writer heralded as one of the 'great' American writers.   Irving's importance lies especially in "Rip Van Winkle" and " The Legend of Sleepy Hollow," the sketches in which he creates the vision of the alternate America(n).   His critique of American society through his main characters-Rip and Ichabod-and the towns in which they live gives shape to an America not usually acknowledged by his contemporaries, and thus crucial to American literary studies today.   J. Hector St. John De Crevecoeur, who created the most definitive statement of "American" circa Irving's time, certainly would not.   Indeed, it is Crevecoeur's type of America that Irving opposes.   When viewed against the backdrop of Crevecoeur's definition of America, Irving's sketches portray a very different America-the other America.    Irving will be compared with Crevecoeur in five main sections:   "Building the European," in which Crevecoeur claims that traces of Europe can be found throughout American society; "The Melting Pot," in which Crevecoeur states that the European influences are assimilated into an American whole, and creating a new society; "The American Stranger," in which Crevecoeur claims that no one is a stranger in America; "American Industry," which looks at the spirit of industry found in Americans; and finally, "People of the Soil," which deals with Americans' ties with the land.   In all of these sections, Crevecoeur's mainstream view of American will serve to show Irving's unique America.    I. Building on the European When defining 'American,' Crevecoeur is quick to point out ... ...ary on the Works of   Washington Irving, 1860-1974.   Ed. Andrew B. Myers.   Tarrytown, NY:   Sleepy Hollow Restorations, 1976.   330-42. Pochmann, Henry A.   "Irving's German Tour and its Influence on His Tales."   PMLA   45 (1930) 1150-87. Ringe, Donald A.   "New York and New England: Irving's Criticism of American   Society."   American Literature 38 (1967): 455-67.   Rpt. in A Century of Commentary on the Works of Washington Irving, 1860-1974.   Ed. Andrew B. Myers. Tarrytown, NY: Sleepy Hollow Restorations, 1976.   398-411. Rourke, Constance.   American Humor: A Study of the National Character.   Garden City,   NY: Doubleday, 1931. Rubin-Dorsky, Jeffrey.   "The Value of Storytelling: 'Rip Van Winkle' and 'The Legend   of Sleepy Hollow' in the Context of The Sketch Book."   Modern Philology 82    (1985): 393-406.      

Major Literary Genres During the English Commonwealth

Major Literary Genres Poetry During this time poets contrasted the personal and the public life. (Penguin, 57) Satire became an important kind of poetry; it looks wittily at the manners and behaviour of society, and very often uses real people and situations to make its humorous point. (Penguin, 63) Drama Restoration Drama: The theatre of the Restoration was quite different from Shakespeare’s theatre, with the audience now largely upper class. There were only two licensed, or â€Å"patent†, theatres – the Theatre Royal, Drury Lane, and Duke’s House at Lincoln’s Inn, which moved to the Covent Garden Theatre in 1732.Actresses could now perform on stage, the first being a Mrs Coleman, in a private performance of Sir William D’Avenant’s The Siege of Rhodes in 1656, when theatre performances were still officially suppressed. (Routledge, 139) Tragedy and Serious Drama Both Dryden and his rival Shadwell wrote new versions of the plays of Shak espeare. The new middle-class audiences could not accept much of Shakespeare’s violence and the tragic endings to some of his plays. So King Lear, for example, was severely rewritten to give it a happy ending, and Marlowe’s Doctor Faustus was rewritten in the 1690s as a farce.The main tragic form of the Restoration was heroic tragedy. (Penguin, 73) The more worrying of Shakespeare’s excesses had to be trimmed to find acceptance in Restoration society. With harmony restored, and family virtues upheld, Shakespeare’s most probing and tragic examination of man’s inhumanity to man becomes a moral and reassuring tract. (Routledge, 140) At this time there were many theories about realism, how to show reality on stage, and the role of theatre. But pressure was growing to limit what theatre could say: it was not only a danger to public morals, but it also became too controversial politically. Penguin, 74) Comedy: It is, however, for comedy that Restoration drama is better known. It was called â€Å"the comedy of manners† because it mirrored directly the manners, modes, and morals of the upper-class society which was its main attraction, sexual intrigue, and sexual conquest. Sex, and the search for sex, becomes entertainment. (Routledge, 142) The new comedy – of values and appetites – lacks any of the philosophical concerns found, for example, in Shakespeare’s earlier comedies, such as Love’s Labour’s Lost, or in Ben Jonson’s â€Å"humours†. Routledge, 142) The characters are obsessed with fashion, gossip and their own circle in society. Strong contrasts are made between innocence and knowingness; often these are represented as contrasts between rustic country manners and the refinements of the city. In Restoration comedy, women are such types as predatory young widows, or older ladies still trying to be attractive to young men. The best comedies reflect an amoral and frivolous so ciety.They could be comedies of action, such as Aphra Behn’s The Rover (1677-81), or comedies of character and chatter, such as George Etherege’s The Man of Mode. (Routledge, 142) The age reflects a wide variety of opinions and critical discussions on the nature of comedy, of tragedy, of character and plot, of representation and verisimilitude, with the result that the extensive and very rich theatrical repertoire of the time cannot be easily classified: it is second only to the Elizabethan and Jacobean period in its diversity and range. Routledge, 142) After the Restoration, drama and the theatre were quite different from what they had been during the Renaissance. The audience was at first upper class or upper-middle class. The plays of the time reflect the manners and morals of the men and women who had returned with the King from France – so Restoration comedy is often called the Comedy of Manners. (Penguin, 67) Dryden wrote several such comedies, but the mos t famous comedies were written by George Etherege, William Wycherley and William Congreve. Penguin, 67) The main subject of these plays was love, but there were new concerns, developed from the earlier city comedy: older man or women looking for younger lovers, upper-class manners contrasting with middle-class values, and country life contrasting with city life. Sex was a major subject, and the plays became more and more obvious in their comic treatment of sexual themes. (Penguin, 67) As the century came to an end there were more and more objections to the kind of morals seen in Restoration comedy. (Penguin, 69) Between 1707 and 1737, drama went into critical decline although the theatre was still very active and popular.The decline was partly due to opposition from Jeremy Collier and others, and partly because the middle classes were turning to journals, newspapers and the developing new genre of fictional prose to find discussion, entertainment and reinforcement of their values an d beliefs. (Routledge, 149) Comic point -of-view in drama and satiric intent in verse are closely related in their observation of the new society of the late seventeenth century. (Routledge, 151) Instead of expanding, as it did so rapidly in the previous two centuries, the world was becoming more closed, contained and inward-looking.So the comedy and satire become self- referential, with the subject matter often being highly topical and the characters particular rather than universal. (Routledge, 152) Restoration satire could be of two types: the kind of very general, sweeping criticism of mankind found in poetry in A Satire against Reason and Mankind by Rochester, and in prose in Jonathan Swift’s Gulliver’s Travels or A Modest Proposal; or it could be highly specific, with allusions to real figures in politics and society. (Routledge, 152) DiariesWriters in the late seventeenth century were more ready to assume that personal experience may be of general interest. Like biographies, diaries became a form of literature. Some were consciously written as a record of the times. (Past into Present, 83) The growth of the writing profession coincided with a rise in writing which was private and not intended for publication. Diaries and letters were, for the new literate middle class, forms of expression which enjoyed increasingly wider currency. (Routledge, 163) BiographiesAlthough biographies had been written in Latin in the Middle Ages to glorify the lives of the saints and to justify secular rulers, it was not until the Renaissance, with its emphasis on the human, that biography in England became more detailed, more anecdotal and more prepared to be critical. In 1579, Sir Thomas North’s translation of Plutarch’s Parallel Lives (first century AD) was published. It contained the biographies of the great men of Greece and Rome, illustrating their moral character through a series of anecdotes.Not only did it serve as a source book for Shakes peare’s Roman plays, it later encouraged, in the seventeenth century the biographer to see himself as an artist. In the eighteenth century, with the growth of a scientific and historical interest in many kinds of people, biographies were to become common and influence the development of the novel. In 1662, two years after the end of the Civil War and the Restoration of the monarchy, the Royal Society of London was founded to explore the whole field of natural knowledge.From a philosophical base (notably expressed by Francis Bacon in 1605) the scientific spirit developed rapidly. One consequence of this was that the virtue of intellectual lucidity in the writing of prose was encouraged, and the passionate, complex prose of the beginning of the century began to disappear. Styles became plainer and more urbane, and attitudes were tolerant. (Past into Present, 64) ——————————————†“ [ 2 ]. He published a pamphlet called â€Å"A Short View of the Profaneness and Immorality of the English Stage† in 1698.

Objective Function vs Constraints in Linear Programming Essay

Linear Programming Model in Operation Research study is usually mathematical type of model which contains set of equations that represent objective function and constraints. The keywords in this article are Objective Function and Constraints, according to Heizer & Render (2008) Objective Function are mathematical expression expressed in linear programming designed to maximizes or minimizes some quantity, for example profit can maximized while the cost might be reduced. The objective function is also called effectiveness function, it is the mathematical expression of the objectives which may be cost of operation or profit on operation (Kumar and Hira, 2008). Constraints which is also known as restrictions are mathematical expressions of the limitations that are involved in fulfilling the objectives; they are caused by scarce or limited resources which may include money, space, manpower, materials and so on. Heizer & Render (2008) defined constraints as restrictions which limit the ext ent to which a manager can pursue an objective The objective function is more important than the constraints in a linear programming model under the circumstances in which the controllable variables which is also called the decision variables forms the major components of the linear programming model. Controllable variables are the variables that are directly under the control of the operations analyst; their values are determined by the solution of the problem. Using the stock control or inventory as an example, the controllable variables are the order size and the interval between the placed orders (Kumar and Hira, 2008). On the other hand the constraints are more important than the objective function in linear program model when the models function depends largely on the uncontrollable variables of the model. They are variables that are the function of the external environment and over which the operations analyst has no control, such variables are known as state of nature. Using the transportation system as an example, the per unit transportation cost is known as uncontrollable variable because it is subjected to continuous, unceasing change. In conclusion, it is imperative to understand and analyses the situation carefully before applying one linear programming over the other in other to improve or optimize current operations (Heizer & Render, 2008). Furthermore, it is difficult to predict or choose without examining several samples, the more reason why it is important to define variables which represent the problem  from the real world, then based on the variable determine the most applicable method (Heizer & Render, 2008). References: Heizer, J. & Render, B. (2008) Operations Management and Principles of Operations Management. PowerPoint presentation, 7th Edition. Prentice Hall, Inc., Upper Saddle River, N.J. 07458 Kumar, G.P. and Hira D.S. (2008). Operations Research, Revised Edition. Chand and Company Ltd., New Delhi.

Career Aptitude Test Find a Job That is the Best Fit for Your Personality

Career Aptitude Test Find a Job That is the Best Fit for Your Personality If you’re the type of person who always knew what career you wanted to go into, and are astoundingly happy and secure in your career path, then you, my friend, are doing great. If you’re not sure you’ve made the right career choices, or are feeling increasingly restless in your job, then you, my other friend, are in good company. Maybe you picked something that interested you right out of school, but have come to find that you’re no longer so keen on the field. Maybe you picked your job or career because you thought it would be totally different. Whatever the case, you don’t have to make your decisions (stay or go? What do I want to do?) blindly. There are a variety of tools available that measure your strengths and weaknesses such as career aptitude tests. You’re welcome to find a zen place (beach, shady tree, lonely desert) and think hard about what you want to do with your career. But if you’re like the rest of us, you might need a little additional help to make the best choice. Chances are, you know yourself pretty well- but there are tools that can help you figure out if your personality and approach are a good fit for your career path. And if not, where your strengths might lead you.Why Personality Matters in Your CareerIn the career world, data matters. Your skills matter. Your experience matters. Your references matter. What can get lost in this process sometimes is the real, complete you. Defining your professional qualities and actions on paper is pretty easy (wrangling them into bullet points and concrete examples, slightly less so). What doesn’t necessarily come across in your resume is your personality, the sum total of your experience, outlook on life, sense of humor, values, and priorities. You may have more of a chance to show other sides of yourself in an interview, but it’s still a very limited, controlled environment.Figuring out your personality and work style is more of a person al thing. The better you know yourself and how you react to situations, the more likely you are to seek out jobs and careers that match up with that. It’s like trying on pants. You can like what you see on the rack, and assume that because they’re your size, they’ll be fine. And maybe they will, but if you don’t try them on first, or you run the risk of being happy with said pants when you get them home. On the other hand, if you know the brand of pants well, like the style, and confirm they’ll look good on you before you buy, then you’ll probably be pretty happy with your pants. Career happiness is probably more important to you long-term than pants happiness, so it makes sense that you’d want to apply at least as much care to your career choices as well.Personality also matters to your daily work life, even beyond the choice of a job. It’s a major factor in your success and satisfaction on the job. Are you a leader or more of a platoon member? Can you overcome major differences with colleagues or bosses to get things done? Are you a lone wolf that prefers hunkering down and getting things done over working with a team on a project? Are you an introvert or an extrovert? Do you prefer look at the big picture, or are the small details all you can see?It’s important to understand how you interact at work, and what your comfort zones are. It can be good to push those comfort zones a little for the sake of personal and professional growth, but it’s best to be reasonable about it. If you’re an introvert, a job where you have the spotlight on you just might not be very satisfying in the long term. You can change jobs, but changing your personality is just not very feasible.For more on personality and your career, check out this video: [via OTM Education]So how do we figure out this baseline personality, and start making smarter career decisions? To the internet!How to Figure Out Your PathTh e online world isn’t just good for helping you figure out which Game of Thrones character you would be†¦it also has more serious quizzes that you can use to help you figure out what your own real-life character is (you’ll still have plenty of time later to figure out whether you’re a Lannister or a Stark).Online quizzes and surveys that go beyond Facebook memes can help you really drill down into your character and personality, and figure out where to go from there.Let’s look at some of the top personality/career quizzes and assessments.The Myers-Briggs Type Indicator (MBTI)The MBTI is a general personality assessment that is used broadly by professionals when it comes to evaluating new hires or potential candidates. It assesses personal preferences, like motivation, how you process information, how you view the world, etc. The official test is $49.95, but there are also free versions kicking around as well.How to apply it to your career: Sites like this one have already done some of the leg work in figuring out what types of jobs match your Myers-Briggs personality type.TruityTruity builds on the Myers-Briggs type, and offers a TypeFinder assessment that also identifies your personal strengths.How to apply it to your career: Truity recommends different job types based on your TypeFinder results. The official TypeFinder Personality test costs $29, but smaller subtests (including one to figure out your temperament) are free.PymetricsPymetrics uses games to help gauge your personality, strength, and weaknesses, and match you up with careers and companies looking for your type. It’s not your average personality quiz- the interactive mind games make it feel more like you’re taking a break than taking a test. It’s free to sign up and start playing the games.How to apply it to your career: The site features a matchmaking-type option that lets you find companies that would fit well with your personality. Itâ€℠¢s non-binding, but it can give you more information about the kinds of roles that might suit you.The Johnson-O’Connor Career Aptitude TestThis one is a bit of a flashback to those aptitude tests you took in high school, which you then had to discuss with your guidance counselor in a meeting about Your Future. It’s a pretty straightforward paper-and-pencil test that you can download and take. Also, this test is hosted on Oprah’s website, and as far as careers go, Ms. Winfrey and her media empire are a pretty solid success story, wouldn’t you say?How to apply it to your career: The results on each individual test (there are five overall) show your strengths, and recommend general careers based on those strengths.The MAPP Career Assessment TestThis assessment is free to try, but costs $89.95 to get full results and reports. It’s a 15-minute test where you choose one statement out of sets of three, and is billed by MAPP as the â€Å"most comprehensiv e online career test.†How to apply it to your career: Upon completion of the test, the site promises to match you to five different careers based on the results. This can help point you in a particular direction (or away from another).The O*Net Interest ProfilerThis one is sponsored by the U.S. Department of Labor, and is more career-interest-oriented than personality-oriented.How to apply it to your career: Based on your results, you can search the Department of Labor’s database for more information on your recommended career paths. You can also search based on experience, education, etc., meaning you can find jobs that will be a good fit for you based on where you are right now.What Happens Once You Know Your Personality?Once you’ve got a better sense of what your personality type is, you can start drilling down into what that means for your actual career. The intersection of personality and career is a pretty hot one right now, and there’s a growing num ber of resources devoted to matching your job to your personality type. Many of the test sites above have direct resources for searching for jobs that match you (rather than the other way around), but you can also just start looking up categories of jobs. [via Business Insider]You should also start looking at job descriptions for key words. If your strengths lie in teamwork, look for positions that call for collaboration. If you’re still not sure what kind of job would be best for you, dive into a job search site like Indeed or Monster and start reading through different types of job descriptions, even if you’re not immediately interested in the job itself. Remember: in this exercise, the more information you have, the better.Personality insight is also helpful for things like networking. Knowing whether you’re an introvert or an extrovert can help you find ways to approach new contacts in a way that suits your style (meet for coffee or email back and forth?).Al so, personality tests aren’t just for people looking to jump ship to another job- knowing your strengths and comfort zones can help you modify your current job to be more comfortable. You can take this info and have a conversation with your boss about how to work more efficiently based on your personality, or how to re-prioritize in order to meet your goals better.Your long-term career happiness depends on a lot of things (job, salary, benefits, coworkers and bosses), but the most important thing is you. And the more info you have about yourself and your needs, the better prepared you’ll be to meet your goals and be satisfied with your career.

Solomon Northup, Author of Twelve Years a Slave

Solomon Northup, Author of Twelve Years a Slave Solomon Northup was a free black resident of New York State who was drugged on a trip to Washington, D.C. in the spring of 1841 and sold to a slave dealer. Beaten and chained, he was transported by ship to a New Orleans slave market and suffered more than a decade of servitude on Louisiana plantations. Northup had to hide his literacy or risk violence. And he was unable, for years, to get word to anyone in the North to let them know where he was. Fortunately, he  was eventually able to send messages which prompted legal action that secured his freedom. Writing His Narrative and the Impact on Abolition After regaining his freedom and miraculously returning to his family in New York, he collaborates with a local attorney to write a shocking account of his ordeal, Twelve Years a Slave, which was published in May 1853. Northup’s case and his book attracted considerable attention. Most slave narratives were written by former slaves who had been born into slavery, but Northup’s perspective of a free man kidnapped and forced to spend years toiling on plantations was especially disturbing. Northup’s book sold well, and on occasion, his name appeared in newspapers alongside such prominent abolitionist voices as Harriet Beecher Stowe and Frederick Douglass. Yet he did not become an enduring voice in the campaign to end slavery. Though his fame was fleeting, Northup did make an impact on how society viewed slavery. His book seemed to underscore abolitionist arguments advanced by people such as William Lloyd Garrison. And Twelve Years a Slave was published at a time when the controversy over the Fugitive Slave Act and events such as the Christiana Riot were still on the minds of the public. His story came to prominence in recent years thanks to a major film, â€Å"12 Years a Slave,† by British director Steve McQueen. The film won the Oscar for Best Picture of 2014. Northups Life as a Free Man According to his own account, Solomon Northup was born in Essex County, New York, in July 1808. His father, Mintus Northup, had been born a slave, but his owner, a member of a family named Northup, had freed him. Growing up, Solomon learned to read and also learned to play the violin. In 1829 he married, and he and his wife Anne eventually had three children. Solomon found work at various trades, and in the 1830s the family moved to Saratoga, a resort town, where he was employed driving a hack, the horse-drawn equivalent of a taxi. At times he found employment playing the violin, and in early 1841 he was invited by a pair of traveling performers to come with them to Washington, D.C. where they could find lucrative work with a circus. After obtaining papers in New York City establishing that he was free, he accompanied the two white men to the nation’s capital, where slavery was legal. Kidnapping in Washington Northup and his companions, whose names he believed to be Merrill Brown and Abram Hamilton, arrived in Washington in April 1841, just in time to witness the funeral procession for William Henry Harrison, the first president to die in office. Northup recalled watching the pageantry with Brown and Hamilton. That night, after having drinks with his companions, Northup began to feel sick. At some point, he lost consciousness. When he woke, he was in a stone basement, chained to the floor. His pockets had been emptied and the papers documenting that he was a free man were gone. Northup soon learned he was locked inside a slave pen which was within sight of the U.S. Capitol building. A slave dealer named James Burch informed him that he had been purchased and would be sent to New Orleans. When Northup protested and asserted he was free, Burch and another man produced a whip and a paddle, and savagely beat him. Northup had learned it was extremely dangerous to proclaim his status as a free man. Years of Servitude Northup was taken by ship to Virginia and then onward to New Orleans. In a slave market, he was sold to a plantation owner from the region of the Red River, near Marksville, Louisiana. His first owner was a benign and religious man, but when he got into financial difficulty Northup was sold. In one harrowing episode in Twelve Years a Slave, Northup recounted how he got into a physical altercation with a violent white master and was nearly hanged. He spent hours bound with ropes, not knowing if he would soon die. He recalled the day spent standing in the broiling sun: What my meditations were - the innumerable thoughts that thronged through my distracted brain - I will not attempt to give expression to. Suffice it so say, during the whole long day I came not to the conclusion, even once, that the southern slave, fed, clothed, whipped and protected by his master, is happier than the free colored citizen of the North. To that conclusion I have never since arrived. There are many, however, even in the Northern States, benevolent and well-disposed men, who will pronounce my opinion erroneous, and gravely proceed to substantiate the assertion with an argument. Alas! they have never drunk, as I have, from the bitter cup of slavery. Northup survived that early brush with hanging, mainly because it was made clear that he was valuable property. After being sold again, he would spend ten years toiling on the land of Edwin Epps, a plantation owner who treated his slaves brutally. It was known that Northup could play the violin, and he would travel to other plantations to perform at dances. But despite having some ability to move about, he was still isolated from the society in which he had circulated prior to his kidnapping. Northup was literate, a fact he kept hidden as slaves were not allowed to read or write. Despite his ability to communicate, he was unable to mail letters. The one time he was able to steal paper and manage to write a letter, he was unable to find a trustworthy soul to mail it to his family and friends in New York. Freedom After years of enduring forced labor, under threat of whippings, Northup finally met someone he believed he could trust in 1852. A man named Bass, who Northup described as a â€Å"native of Canada† had settled in the area around Marksville, Louisiana and worked as a carpenter. Bass had been working on a new house for Northup’s master, Edwin Epps, and Northup heard him arguing against slavery. Convinced he could trust Bass, Northup revealed to him that he had been free in New York State and was kidnapped and brought to Louisiana against his will. Skeptical, Bass questioned Northup and became convinced of his story. And he resolved to help him obtain his freedom. He wrote a series of letters to people in New York who had known Northup. A member of the family which had owned Northup’s father when slavery was legal in New York, Henry B. Northup, learned of Solomon’s fate. An attorney himself, he took extraordinary legal steps and obtained the proper documents that would allow him to travel into the slave South and retrieve a free man. In January 1853, after a long trip which included a stop in Washington where he met with a Louisiana senator, Henry B. Northup reached the area where Solomon Northup was enslaved. After discovering the name by which Solomon was known as a slave, he was able to find him and initiate legal proceedings. Within days Henry B. Northup and Solomon Northup were traveling back to the North. Legacy of Solomon Northup On his way back to New York, Northup visited Washington, D.C. again. An attempt was made to prosecute a slave dealer involved in his kidnapping years earlier, but the testimony of Solomon Northup was not allowed to be heard as he was black. And without his testimony, the case collapsed. A lengthy article in the New York Times on January 20, 1853, headlined â€Å"The Kidnapping Case,† told the story of Northup’s plight and the thwarted attempt to seek justice. In the next few months, Northup worked with an editor, David Wilson, and wrote Twelve Years a Slave. No doubt anticipating skepticism, Northup and Wilson added extensive documentation to the end of Northup’s account of his life as a slave. Affidavits and other legal documents attesting to the truth of the story added dozens of pages at the end of the book. The publication of Twelve Years a Slave in May 1853 attracted attention. A newspaper in the nation’s capital, the Washington Evening Star, mentioned Northup in a blatantly racist item published with the headline â€Å"Handiwork of Abolitionists†: There was a time when it was possible to preserve order among the negro population of Washington; but then the great majority of that population were slaves. Now, since Mrs. Stowe and her compatriots, Solomon Northup and Fred Douglass, have been exciting the free negroes of the North to action, and some of our resident philanthropists have been acting as agents in that holy cause, our city has been rapidly filling up with drunken, worthless, filthy, gambling, thieving free negroes from the North, or runaways from the South. Solomon Northup did not become a prominent figure in the abolitionist movement, and he seems to have lived quietly with his family in upstate New York. It is believed he died sometime in the 1860s, but by that time his fame had faded and newspapers did not mention his passing. In her non-fiction defense of Uncle Tom’s Cabin, published as The Key to Uncle Tom’s Cabin, Harriet Beecher Stowe referred to Northup’s case. â€Å"The probability is that hundreds of free men and women and children are all the time being precipitated into slavery in this way,† she wrote. Northup’s case was highly unusual. He was able, after a decade of trying, to find a way to communicate with the outside world. And it can never be known how many other free blacks were kidnapped into slavery and were never heard from again.

Accountant in Private or Public Sector Should Remain Impartial

Accountant In Private Or Public Sector Should Why Remain Impartial? An accountant in private or public sector should remain impartial and also loyal to ethical guidelines when preparing and reviewing the company’s financial statements for reporting purposes. Some of the contemporary issues that affect an accountant in the workplace emanate from outside or forces within trying to ensure that financial records are manipulated to make the company appear as if it is making profits when this is far from the truth(Anandarajan and Simmers, 2002). This leads to both criminal and ethical violations. The balance from the legal point of view can be considered as the assets and rights in favor of the company in a given moment of time (assets), the obligations contracted at that date (liabilities) and, as a difference, the property belonging to the owners (Bowie and Werhane, 2006). From the economic point of view, the balance sheet shows the sources of financing that existed at any given time, both from third parties outside the company, as well as from the owners of the company (liabilities and assets) and the investment or application that has been given To that (active) financing. Some of the work place problems include: the goal of makeup or "beautification" of the balance sheet is to make the company's liquidity situation appear more favorable. From this point of view, it is customary to practice transferences of securities or feigned transactions in books, aimed at taking sums from accounts considered as not realizable to other accounts held by more liquid, before the balance sheet is drawn up. Irregularities to records or accounting reports for any fraudulent purpose may be "employee fraud" or "management fraud". Employee fraud refers to dishonest acts done against the company by its employees. Examples include asset theft, charging lower sales prices to "favored" customers, receiving money from suppliers, overestimating hours worked, filling expense accounts, and embezzlement (theft of assets that Is hidden by falsifying accounting records). Management fraud refers to a deliberate misrepresentation made by top management of a business to outsiders, tending to mislead investors or creditors, concealing the truth, and to this can be added the rudeness between partners, as well Such as the fraudulent management of Directors and Directors, which may consist of misappropriation of funds or distortion of Balance Sheet. This naturally entails having to make false entries during the course of the business year, which will alter the time of the statement of the balance when it is being drawn up. The most common is that such false seats take place during the inventory; Excessive wages to managers and / or their families which allows management to use them for personal purposes; Fraudulently structured business transactions between the company and members of its senior management; Transfer of accounts to another that have nothing to do with the origin of the operation; Seats that have been embroiled in order to maintain or introduce certain values not included in the balance sheet, as in the case of value depreciation in the "goods" account when part of the goods is damaged; Fictional sales; Fictive existence of assets; False overvaluation of the Asset; Omission of commitments; Indication of a major change to the real, among many others.   According to the manner and time of its execution, the accounting offenses of the employers are broken down into three categories: those committed in the course of the exercise(Bragg, 2001). Those that are made when formulating the inventory with repercussion on the balance sheet and the offenses of balance proper, in the most limited sense, which affect the accounts of the Major to obtain the balance sheet. Management that wants to hide the situation of their business can do it in two directions: up or down. In the first case there is the purpose of making the commercial capacity appear in the books and vice versa in the second; The final effect is to distort the general situation, according to the interest that may exist according to the prevailing circumstances. The above risks are commonly handled in risk management of companies, but how could we translate them into an accounting firm? Perhaps we could handle them as quantitative, qualitative risks, risks arising from the management of the business and results of recent audits. The quantitative risk should be evaluated by aspects such as the sufficiency of the cash flows of the business, the amount of capital of the firm itself, the sufficiency of the fees to collect the financial situation of the business, and so on(Careers in accounting, 2008).The qualitative risk of the business should be given by aspects such as the industry in which the firm is immersed with its main customers, its number of customers and suppliers, management experience in charge of the business, number of products on the market, personnel Key in the operation, and so on. The problem arising from the operation of the business, by the administration in charge, results from such issues as the pressure of the partners to generate profits or positive cash flows, financing needs, additional capital, reserves not to recognize (Or recognize) inadequate income, very high administrative compensation based on results. Indications of unhealthy accounting practices may also result in a risk, only comparable to the lack of sincerity (to hide information) of the administration towards the partners of the firm. The results of recent audits of our own accounts and controls can point us to the risks that other Accounting professionals have detected in the recent past. The pressure to impose ideas, unreasonable dates of reporting, detected frauds, unexplained departures from the firm's staff, and so on. Litigation is also a source of risk for the firm, as well as operations or contracts unnecessarily complex with parts of the firm, etcetera(Weetman, 2016).As can be seen, trying to convert traditional general risks into landed risks for the accounting profession (specific industry) is complex and it is only after a careful evaluation of them, their weights and their balances that can lead to knowing Whether the risk you are taking with your contracts is acceptable or not. One suggestion to carry out such an assessment of the total risks of the firm is the development of one or more risk matrices in which the different types of risk to which the firm is subject are evaluated by assigning values of each of the different risks Noted above. Once the analysis was developed through a matrix with weighted data, the result would be a scheme, perhaps as follows With limited exceptions, issuers may not extend or maintain credit, extend credit arrangements, or renew an extension of credit, in the form of a personal loan for any of their senior managers or executives(Test of professional competence in management accounting, 2013). An existing credit extension will not be subject to this prohibition if there is no material modification to the credit extension or renewal after the enactment of the law.   This fraud strongly impacts the financial statements. It can include asset theft, concealment of debts, manipulation of income, manipulation of expenses, among others.     Alteration of information: change of information before or during computer entry. Anyone who has access to the process of creating, registering, transporting, encoding, examining, converting information that enters the computer can do so.   Trojan horse: It consists of placing additional instructions in a program so that, in addition to its own functions, it performs an unauthorized function. It can be done by anyone who has access to any file normally used by the program. It's easy to hide among hundreds of program instructions. It can also be hidden in the operating system. They are introduced preferentially by adding the unauthorized change when implementing an authorized change to the program. Salami Technique: Theft of small amounts from a large number of records through fraud in the program. The funds thus obtained are applied to a special account. Control totals do not change. The person equipped with this course are   considered to be trusted advisors to managers who did not have a leading and driving role, much less control and monitoring, since their role was confined to making recommendations on the progress of the company and the management of its executives , Validating with their presence and their signature the acts of those, to such an extent that in business language a radical line was made between what was management and those who called themselves directors, in a denomination that was above all honorific(Test of professional competence in management accounting, 2013). This reduces ethical issues in the accounting and management profession. This eans that their performance is exclusively in the interest of society and associates and are subject to a catalog of functional prescriptions that makes them active subjects of business management, not only as drivers of their objectives but also as Vigilantes of the implementation and of the results of its policies, strategies and programs, assigning them a joint and unlimited liability to the damages caused by deceit or fault to society, partners or third parties, unless there is no knowledge Of the action or omission that generates responsibility or has been voted against, provided that those who oppose the act have not executed it. How accounting degree can be used to solve workplace problems To determine the location of accounting in the field of knowledge, assuming for the present work, the different definitions of some work that relate it to the economy, regardless of whether or not they belong to the Economic School of Accounting, which was published in the virtual International Accounting and Social Responsibility of Organizations, Accounting is a social science of an economic nature whose purpose is, by means of a specific method, a way to produce information in quantitative terms, relative to the economic-patrimonial reality that occurs in an economic unit so that the users of the information can make decisions In relation to the expressed economic unit(Management accounting, 2010). Accounting is an economic science that serves the explanatory, predictive and control information of the measurement and aggregation of the value of wealth and of the income generated in the exchange of private and public subjects Research problems and accounting research problems are needed, which lead to the diagnosis and description of aspects that generate obstacles in research. As an example, research in order of the major research topics is presented through the most representative academic journals with the intention of evidencing the global accounting research. The problem that guides the argument is the need to distinguish two problematic axes in accounting research that makes this exercise an activity that historically marches slowly, seeking to understand that with the conceptual and analytical clarifications in the conceptions that govern accounting knowledge, Could contribute to the disruption of this issue. It is established that problems are not the same as motivators of research, that the problems that revolve around research as a human activity. This writing has been thought with two purposes, which are meant to mean in the title(Management accounting, 2010). On the one hand, it is implied th at there are research problems in the science or discipline of accounting, which are those that by nature move to a field of knowledge; That is, that through the accounting an investigator could explain an own fact of such discipline. This first approximation leads to linking the problems of investigation in the plane of what can be called accounting ontology, as it refers to the object of accounting study, to the facts of which accounting is concerned. On the other hand, it is understood the problems of accounting research, as the result of an accounting epistemological analysis, in the sense of outlining the main axes that lead to problematic situations in the process of accounting research as a social activity. For this first part it is necessary to make precision about what can be understood by research problem. Traditionally it has been understood that a problem is a situation of conflict, where there are two aspects that do not correspond with each other, either the reality and the explanation of it; On the other hand, a problem is understood as the absence of an explanation about aspects of reality that have not yet been addressed and / or finally that in the face of a problem the available explanations are not coherent. The above three causes are the sources of problems in science. It is important to emphasize that problems are not exhausted in the abstraction presented here, but that many problems can be generated by confusions in language, in thought, these problems would be philosophical, however, To the extent that philosophical approaches to accounting problems exist, these ways of understanding them can significantly guide researchers in providing solutions(Management accounting, 2010). The latter aspect provides a path that is not entirely unexplored, but which has been insufficiently exploited for the benefit of accounting discipline. Accounting as a scientific discipline can be approached from any of these models of science. Whatever it is, accounting research is needed from two planes; the pure and the applied. On the applied side, research becomes pragmatic, instrumental and technological, seeking concrete solutions to specific information problems derived from empirical research, inductive, starting from the state of things that exist, without trying to transform it. This investigative exercise revolves around recognizing - measuring - disclosing the accounting fact, through an information system, to generate information useful in economic decision making, within the framework of the market logic. On the "pure" side, research in accounting is based on the search for new theories, methods, techniques, to know the accounting reality through an interdisciplinary, transdisciplinary, multidisciplinary or multidisciplinary conception. The center of this type of research is the expansion of the frontiers of accountin g knowledge based on the idea that accounting is a socially, economically, politically and culturally constructed discipline. The link between these investigations and accounting practice for many is diffuse, but it must be considered that for a theory to be accepted by the scientific community it has to be recognized, tested and proven, which does not happen in short periods, even more so in The accounting field must go through the recognition of regulatory bodies and relevance to social needs. There are multiplicity of fields in which you can do accounting research either applied or what has been called here pure research, within these we locate some that are representative to give an idea of each category. The problems that are indicated in the plane of accounting epistemology are the diagnosis of the main causes of why accounting as a scientific discipline does not achieve greater developments and socio-technological impact as a social science. They belong to sociology because they detach themselves from the human relations that construct the accounting phenomenon and, therefore, it is incumbent to explain them from this perspective; Are all a consequence of the effects that variables external to the accounting science itself determine their situation. Recommendations Scientific community: the main problems around this category, is whether accounting researchers share minimum elements of methodology and there is agreement on what is or should occupy accounting? For many years there has been debate and writing on this subject, without finding any exit, given the high ideological component that occurs in the answers and proposals. Is there any consensus as to object and method? In thi s sense, apparently basic questions, but with little real impact in both research practice and academia, consensus should not necessarily be imperative. What is really required is clarity in relation to what is investigated and is intended to intervene with the investigation, in order not to invade spaces that other disciplines and sciences already of tradition do much better(Management accounting, 2010). Does the formation of the accountant support the same purposes and share the same literature? The tension in the formation of the counter, inheritance of several decades, more than diversifying approaches, alternatives and generating plurality, has been a dissociating element. What is relevant in this aspect of the problem is whether there is an understanding and understanding of opposing approaches and postures that enable academic debates of scientific rigor that contribute to a dynamic of progress. Does the community handle the same language? The semantic differences within the accounting community are evident as it arises, the distance in the members of the accounting community is not only in the language, but in the valuation and importance of the research activity and the Impact that this must have. Market: the space where accounting functions and the accounting profession properly imposes challenges on us to be able to understand the relationships that must be established between science and economics. It is an external variable of consideration because it conditions the educational system and thus the type of training that is privileged. Is accounting education contingent on the needs of the market? Is accounting research important to the market? Is there research, more for the disciplinary need than for meeting quality standards? The problems of research in accounting are a sample of the potential possibilities of disciplinary development, and are evidence that it is possible to speak of research in workplace accounting. Not only from the application of methodologies of scientific rigor, but also from the perspective of building knowledge about realities built and understood interdisciplinary, on objects and phenomena in the world that revert human, economic and social importance, from accounting as a discipline social, to build forms of recognition, measurement and accounting representation that facilitate society a much more comprehensive understanding of economic and social reality. However, the difficulties jump immediately, but they are the ones that motivate from an epistemological vision, the possibilities, the scope, the character and utility of the same, difficulties that also are object of investigation(Bowie and Werhane, 2006). This situation permeates the relationships in the accounting community, the institutions, the market and the practical utility that derives from it. The, far from being discouraging, invites us to think of research not as a problem in itself, but rather to understand it as the articulating axis that allows us to develop accounting as a dynamic social knowledge and discipline, useful to mankind, not only professionally, But in a sense of understanding of the world and of society that re-establishes it in its social value Anandarajan, M. and Simmers, C. (2002). Managing web usage in the workplace. 1st ed. Hershey, Pa.: IGI Global (701 E. Chocolate Avenue, Hershey, Pennsylvania, 17033, USA). Bowie, N. and Werhane, P. (2006). Management ethics. Malden, Mass.: Blackwell. Bragg, S. (2001). Cost accounting. 1st ed. New York: John Wiley. Careers in accounting. (2008). 1st ed. San Francisco, CA: WetFeet. Duska, R., Duska, B. and Ragatz, J. (2011). Accounting ethics. Chichester, West Sussex, U.K.: Wiley-Blackwell. Jeffrey, C. (2004). Research on professional responsibility and ethics in accounting. Bingley, U.K: Emerald. Jeffrey, C. (2008). Research on Professional Responsibility and Ethics in Accounting. Burlington: Emerald Group Pub. Jeffrey, C. (2010). Research on professional responsibility and ethics in accounting. Bingley, U.K.: Emerald. Jeffrey, C. (2014). Research on professional responsibility and ethics in accounting. Bingley, U.K.: Emerald. Jeffrey, C. (2016). Research on professional responsibility and ethics in accounting. Bingley, U.K.: Emerald. Management accounting. (2010). Wokingham, Berkshire: Kaplan Financial Ltd. Professional ethics in accounting and finance. (2012). London: BPP Learning Media Ltd. Test of professional competence in management accounting. (2013). 1st ed. London: BPP Learning Media Ltd. Weetman, P. (2016). Financial and management accounting. Harlow: Pearson

Political and Economic Experience for the Puerto Rican Essay

Political and Economic Experience for the Puerto Rican - Essay Example Their migration to the U.S has had major impact to their growth since the 19th century including the strife to maintain their culture. Their relationship with U.S government has led to great economic growth and development through trade, cultural activities and sport. Other major activities in politics have had impacts on the society at large and have cemented the network politically, socially and economically. The country now faces major technological and international integration as a result of these ties which have led to good economic growth. Political advancements have had great impacts and the in terms of economic and political experiences which have modulated the trade and economic development. Politics have transformed the living standard of the citizen and given them a position of power. Politically, Puerto Ricans in the U.S began running for state elections and seats and promoting their own members for the parliamentary seat in the year 1937 (Carmen & Vazquez-Herna ndez 9). Long since very many have been advanced and much social standing has been enhanced. This has also seen a big advancement like educational institutions, sporting facilities, improved transport and improvement in the defense sector through funding. Political standings have seen the positive impacts of interrelations. The migrant to the U.S has led to both positive and negative consequences to those involved. The migrants gain control politically and the strong ones may dominate in the long run. Most of the political aspirants gain experience in the world of politics and the experiences that come with governance. They learn to exercise their rights politically and basing on the fair statutes some may venture to the civil sector to create awareness. On the other hand, these exercises may lead to danger and harassment by the opponents

Entrance for Cardiology Technologist Program Essay

Entrance for Cardiology Technologist Program - Essay Example At that instant, I realized that I wanted to do something in the medical field. Though I explored various possible fields of study in the medical profession, it did not take me long enough to conclude that cardiology is the one course I would not just be happy in, but would also be able to give it my best, both in terms of output and responsibility. Working in this field would not only bring me satisfaction in life but will also enable me in creating a better life for my daughter and me. Achievements: I have been raising a daughter on my own for the past fourteen years. In spite of being out of school for twenty-three years with an education of only up to grade 9, I was able to pass G.E.D tests and the entrance exam for this course too. Over the past seventeen years, I have successfully worked with mentally and physically disabled children and adults through foster care. I have learned how to change feeding buttons and perform a colostomy. I have cared for many different people at home on a daily basis, all of whom were physically and mentally challenged. I believe that the experience in handling and caring for people that I have gained over the years will go a long way in helping me develop the sensibilities and tactical expertise required for becoming an exceptionally good cardiology technologist. Personal and professional goals: Through this program, I will be able to achieve a higher education in the field of my choice, make new accomplishments and develop into a more robust and responsible individual. I will be able to live a healthier lifestyle and earn money substantially. Through this, I will be able to chart out a better life for my daughter and afford her university education. I will be able to meet new and insightful people, share ideas and experiences with them, and endeavor into new avenues that were impossible for me to traverse before. Â  

Evaluate and revise A Strategy for Scottish Tourism Essay

Evaluate and revise A Strategy for Scottish Tourism - Essay Example It was evolved primarily based on the views that the overseas target markets showed declining performance, there was considerable increase in short tours and also the expenditure was exceeding budgets as per the targets set. The new strategy was the result of a consultation document from Henry McLeish MSP, Honorable Minister for Enterprise and Lifelong Learning in 1999. The consultation document provided the broad items that could go to make for the new strategy, viz., optimal use of IT, tourism promotion to remote and rural areas, assuring quality, identifying future markets, domestic as well as overseas, extending the tourism season, improving training, improving accessibility of areas for tourism interest in Scotland, ATB functioning, as well as making tourism sustainable in the long term. It is therefore in this context that the strategy was examined. Acknowledges are due and hence conveyed in all earnestness to the university professors, fellow students as well as the different authors and experts who have permitted quoting their works in this report. In particular, mention needs to be made of JRB Ritchie and GI Crouch, whose painstaking work The Competitive Destination: A sustainable tourism perspective, 2003, has afforded this study to be made on the basic of fundamental strategy and tourism concepts outlined by these eminent authors. The study examined the new Scottish Tourist Board (STB) strategy according to the principle that tourism development needs to both competitive and sustainable in the long term. Sustainability means conserving the natural resources of Scotland and protecting its heritage structures. The strategy recognizes the natural advantages of Scotland in its scenic beauty and varied landscape and also highlights efforts to be undertaken like technology adoption, customer focus, service quality assurance, lifelong learning, training, better coordination among public bodies and greater involvement of

$787 Billion Economic Stimulus Plan Essay Example | Topics and Well Written Essays - 500 words

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Individual Learner Differences In Second Language Acquisition English Language Essay

Individual Learner Differences In Second Language Acquisition English Language Essay Introduction Language is defined by scholarly linguists as a part of growing up (Cook 2001, p. 46). It is an element of culture regarded as providing motivation to individuals in its own right. It has also been identified as necessary for effective communication and integration into a particular environment. I noted that second languages are different from the primary languages. Second language learning involves some form off acquisition. This is a process by which an individual can effectively learn a second language also known as an additional language. Cook (2001, pp. 41 48) argued that learning second languages requires some form of motivation (2001, p.43). Motivation in this context involves encouraging the individual to overcome all challenges in pursuit of learning another language. Mostly, individuals undergo the hustles of learning a second language for them to conform to the immediate environment. In this paper, I explore Individual learner differences in Second Language acquisition (SLA). I apply Gardners socio-educational model in discussing second language acquisition. The paper also details the significance of motivation and its impact on learning second languages. It applies motivation as the learners orientation regarding learning a second language. The paper divides motivation into two basic types including integrative and instrumental. It relates integrative motivation as being dependent on the positive attitudes of the learner. On the other hand, it relates instrumental motivation as being influenced by a reward in learning second languages. Both forms of motivation in this paper are analyzed and researched to establish the impact of motivation on second language acquisition. The essay will be structured into subsections with a flow expounding on the relevance of motivation as one element that explains individual learner difference in second language acquisition. The first part explains a general overview of individual learner differences. The second part integrates the models of motivation including the works conducted by Gardner and clement in analysing motivations impact on SLA. The last subsection is an overview of the Chilean cultural setting and its impact of motivation for second language learners. This is followed by some suggestions and recommendations of how motivations can be cultivated within such a cultural setting. Individual learner differences in SLA There are diverse learner differences in learning a second language. For one, in learning a second language, there must be the involvement of a second or even a third party. The second party assists in disseminating the knowledge to the individual who wants to learn the language. However, The process of second language acquisition is dependent on what the learner does and very little on what teachers does (Schmitt 2002, p.50). The goals of the individual also bring out the individual learner differences. In learning a second language, some individuals go for communicative competence. This might include basic communication skills, which is the main goal of the individual. I am of the view that the goal of an individual learner is critical because it determines what level the individual has the will to go in learning a second language. My analysis of current debates on SLA reveals that they have embarked on individual differences. Doman (2006) contributed vast literature on this topic asserting that not a single individual is similar to the other physically, psychologically or mentally. Therefore, these differences reveal the reason why individuals learn second languages differently. He supports Piagets theory of cognitive development, which asserts that the human mind is different from the other even in the process of learning. Therefore, I argue that problems, frustrations and challenges as being part of SLA affect the individuals differently. The individuals differ in the way they handle such issues, which ultimately determines how they learn a second language. Generally, Individual learner differences are evident in SLA, explanations have been provided by major scholars in this context. However, the ideal way to explain these differences is through developing an understanding of some of the models espoused by scholars on motivation and SLA. Conversely, second languages are difficult to learn, which has been a huge challenge for many individuals. Motivation is therefore defined as critical in the entire process. Motivation is defined by major scholars including Hedge (2000, pp. 17 28), Ellis (2005, pp. 305-352), McDonough (2007, pp. 369-371) and Celce-Murcia (2002, pp. 119-134) as the psychological quality essential for fostering individual goal achievement. Therefore, I can argue that in second language acquisitions, language proficiency is the main goal. The individuals desire to master a language is the main goal, which motivates him or her to work towards its achievement. Scholars have supported this argument by asserting that coaches can motivate learners and vice versa in the process of learning. With such assertion, there is a clear view that motivation varies between individuals. An individual is therefore unique in his own way depending on his or her stipulated goal of learning the second language. Motivation is also a transitive concept. In this context, the coach motivates the learners and their reception also motivates the coach to teach the language. Gottlieb (2006, pp. 56) asserted that the long-drawn out process of learning a second language is the reason why individual differences exist in SLA. In his article on Teaching and Researching Motivation, Dornyei (2001, pp. 28 30) argued that people have diverse cognitive behaviours. In this case, individuals respond differently to diverse environments. Therefore, it is arguable that individuals always differ in their reception to language learning situations. The book by Lightbown Spada (1993, p.135) also supported this notion asserting that individuals have diverse preferences. The environment in itself is a great determinant of the diverse response by individuals, and this has a great impact in language learning. Conversely, I argue that both intrinsic and extrinsic motivation determines the level of individual learning. Intrinsic and extrinsic motivations subject the individual to a particular level of acceptance in second language acquisition. In the same light, individuals handle intrinsic and extrinsic pressures differently, which makes them different in the way they learn a second language. Ellis (2005, pp. 305-352) supported these arguments by writing an article on individual differences in second language learning. He was of the view that an individual is subjective to internal and external pressures even in the process of learning a language. Earlier, Skehan (1991, pp. 12 19) had written a book on Individual differences in second-language learning. He was of the same view. It is therefore notable that the way the individual handles these pressures is what determines the level of success in second language learning. Models of Second Language Acquisition For decades, studies of motivation as a factor of SLA have covered issues related to reasons for learning. Empirical evidence from major case studies reveals that most of the people strive to acquire a second language in order to integrate with the speech an identified community. Research over the last thirty years has ignored the role of motivation in SLA (Mitchell and Myles 2004, p.71 85). However, other scholars have concentrated on motivation as a determinant factor in SLA. I therefore note that motivation is viewed as being affected by various issues in the process of SLA. Some of these issues include demands of self-instruction, overwhelming requirements, and challenges of coping with the new materials and personal progress assessment, inadequacy of feedback, among other frustrations. In this context, the individual is either motivated or de-motivated into learning a second language. Mitchell and Myles (2004, pp. 71 85) identified Gardners model of SLA as covering major issues in the area of motivation. Gardners works were influenced by Mowrer (1950) who had earlier discussed more on first language acquisition. My argument draws that the success of learning a language is attributed to the desire to learn it. A child struggles to learn a language to gain identity within the family. The objective is similar to Gardners argument who asserted that acceptance into the wider language community fosters the need to learn a new language. Using this argument Gardners model aimed at investigating second language acquisition and how motivates influences the same. Before examining motivation as an element that has an impact on second language learning, Gardner acknowledged that it is a single variable that is subject to other factors. My point is that motivation alone does not affect the SLA process. The socio-educational model as espoused by Gardner identified several facto rs that also influence language learning. Gardners model identified a structured classroom setting as the main setting for learning a second language. He prefers the foreign language classroom as compared to a natural setting arguing that the earlier is dependent more on motivation. Second Language acquisition is therefore pertinent to many issues and factors. Like Gardner argues, his model interrelate second language acquisition with at least four features including individual learner differences, social and cultural milieu, the setting in which learning process is facilitated and the linguistic outcomes (Gardner 1982). The social or cultural milieu is the immediate environment where the learner is situated. Cook (2001, pp. 41 48) was of the view that, the learners environment subjects him or her to beliefs about a particular language or culture. I also analyze that beliefs impact the way and individual perceives the language and his or her willingness to learn a new language. Gardner gave an example of Britain as a monocultural setting. In this context, the British have a notion that they are the superior culture. Therefore, they do not acknowledge learning another language as critical. Rather, they have a notion that other minority cultures should learn thei r language and assimilate into the system. This culture instils these believes in the context of becoming the dominant language of the country. Larsen-Freeman (2001, pp. 12-24) noted that there are many cultures across the globe, which regards themselves as mighty cultures. In this context, they tend to influence other cultures other than assimilating into them. Therefore, individuals within the majority culture are lowly motivated to learn new languages. Patsy and Nina (2006, pp. 86 102) regarded these cultures as monocultural communities. However, Gardners social and cultural milieu applies differently in other countries. I have come to note that in some countries such as Canada and Australia, bilingualism and biculturalism is encouraged among the people. The society is therefore motivated into acquiring new languages. On the other hand, Gottlieb (2006, pp. 52 76) supported this notion noting that the social settings develop certain attitudes towards learning another language. I assume that these attitudes are the basis of an individuals motivation towards learning another language. The second phase of the model discusses individual differences including intelligence, motivation variable, language aptitude, and situational anxiety (Giles and Coupland 1991). These variables differ from one setting to the other and are closely interrelated. Mitchell and Myles (2004, pp. 71 85) argued that it is critical for second language teachers to set the learning places appropriately for effective learning to take place. Two contexts are identified in discussion the setting. They include formal instruction and unstructured language acquisition. The identified variables have diverse impacts depending on the context. For instance, intelligence and aptitude influence the formal setting within a classroom. On the other hand anxiety and motivation are variables which have an impact on both the formal and informal setting. Gardners model explains the final phase of SLA as linguistic and non-linguistic outcomes. The linguistic outcomes are regarded as the actual language including the skills and knowledge acquired. Hurd, Beaven, and 2001, pp. 341-355) supported the definition by giving examples of linguistic outcomes as including test indices such as proficiency tests. On the other hand Dornyei (2001, pp. 28 30) defines non-linguistic outcomes as the attitudes, which an individual develops towards the language. This is subject to the values and beliefs of the individual. Therefore I can argue that integrating both the linguistic and non-linguistic outcomes develops success in SLA. It develops a form of motivation and an individual can develop a higher degree of L2 proficiency. Gardners model asserted that motivation is composed of three elements. The identified elements include effort, affect and desire. He describes effort as an individuals devotion in terms of time and resources used. Desire on the o ther hand is the willingness to acquire L2 proficiency. Finally, effect includes the response of the individual pertinent to the emotional reactions with regard to SLA. An almost similar model of SLA is espoused by Clement. Clementss Model of motivation espouses that self-confidence is the most critical element in motivation of SLA. The model asserts that, it is critical for individuals to develop self-confidence when learning a second language. Therefore learning a second language is hugely challenging. Conversely, any level of success is dependent on how much an individual is willing to commit him into the process. In this context, it depends with the level of sacrifice that an individual can sustain in order to achieve a desired goal. In a book titled how languages are learned Lightbown Spada (1993, p.135) argued that self-confidence motivates an individual to achieve the ultimate goal of learning a new language. The individual is successful in learning a new language by developing own initiatives. These initiatives develop from the individuals confidence to learn a language and the persistence even with the challenges involves. The individual is therefore the determinant of how he or she learns a language. I have come to value the assertion that the level of persistence and confidence in learning the second language structures the trend of learning a new language. Having understood the models of motivation in SLA, it is critical to develop this context and apply it within a cultural setting. Applying the models brings out the real sense and understanding of the types of motivates and the existent challenges. It also gives an opportunity to understand how these challenges can be overcome to support second language learning. The Chilean cultural setting has been identified in this discussion as critical for assessing motivation as a critical element of language and acquisition. Chilean Cultural Setting and SLA The Chilean cultural setting is evident of low attendance in classes. In this context, the students are lowly motivated to learn English as a second language. Low attendance in classes means that the individual students do not ascribe to the goal of learning second languages. They are not motivated to attend classes, which challenges the process of learning a second language. In the same line of argument teachers are also lowly motivated by the students behaviour. They are therefore tired of devoting their time to teaching in these classes. A Chilean teacher works for over 44 hours a week in front of a class, which is quite tiring because they do not have enough time to rest. The teachers therefore are unmotivated in delivering class lessons. Therefore, they do not have the zeal to motivate students in learning. The huge classes in Chilean contexts are also a huge challenge for both teachers and students in the process of learning. The class population is between 38 and 45 students p er class, which is a huge number that a single teacher can handle. In this context, both teachers and students are unmotivated in the learning process. In considering learning English as a second language, the Chilean context is quite difficult. Within the system, English classes take only 90 minutes per week. This is less time compared to other lessons and the time assigned for the same. The time assigned for learning English as a second language is not enough to deliver effective learning. Time therefore, limits both the teachers and the students in the process of learning a second language. It is also a big challenge for students to learn English as a second language because they have low levels of interest. The learners also portray a negative attitude toward English learning, which is an indication that learners are hugely challenged. Students within this culture do not consider English as a useful tool for everyday life. They tend to value their local language more to English, which is an aspect that challenged the process of learning a second language. The remote geographical location of the country is also a huge challenge f or SLA because the Chileans cannot access other English-speaking countries easily. They are therefore entrenched into the same culture without external influences, which could provoke a need for SLA. Types of Motivation in SLA There are diverse forms of motivation which can be applied within the Chilean context in handling the issue of second language acquisition. The three mostly identified types of motivation include integrative, instrumental motivation and integrative vs. instrumental motivation. Integrative Motivation Mitchell and Myles (2004, pp. 71 85) identified motivation as the learners orientation regard his or her goal of learning a second language. In this line of argument, it was identified that students who develop interest in learning a second language become more successful. There is need to develop huge interest among Chilean students in learning a second language. Celce-Murcia (2002, pp. 119-134) argued that the idea is to enforce an integration of cultures in order to provoke need for learning a second language. The students need to be provoked to admire another culture for them to develop an interest of learning another language. The students would also be provoked to integrate into the wider society and this entails learning a second language. This is what Doughty (2001, pp. 206-257) regards as integrative motivation. Integrative motivation assists the learner to develop and increase language proficiency for him or her to integrate into the system. This kind of motivation forces the individual to operate socially and become a part of the vast community. In an EFL setting such as Chile it is critical to develop an understanding of the term integrative. As Hudson (2000, pp. 18 25) suggests, integrative motivation develops when an individual desires to become bilingual in nature. This is the same as becoming bicultural and living within the limits of the two cultures. Skehan (1991, pp. 12 19) argued that the ultimate result is to add another language to the identity of the learner. As Chile is more of a monocultural society, the biggest challenge is to engage integrative motivation in order to overcome the challenges involved in (L2) acquisition. Instrumental Motivation Doughty (2001, pp. 206-257) concentrated more on explaining instrumental motivation. He argued that this type of motivation is in contrast to integrative motivation. The major characteristics of this kind of motivation are individual desires to obtain something practical after learning a second language (Mitchell and Myles 2004, pp. 71 85). In the Chilean context, this type of motivation can be applied diversely. Within this culture, globalization has led to the introduction of new companies. Within these companies, most of the employees have to be outsourced locally. With English being mandatory as a requirement when applying for these jobs, the Chileans can be motivated to learn it as a second language. Hedge (2000, pp. 17 28) noted that instrumental motivation is provoked by issues such as job application, graduation in various institutions and other work related issues including pay rise. It might be the desire of individuals to learn a second language but circumstances force t hem to do it and even equip them to handle challenges. With students in the Chilean context not willing to learn a new language, the introduction of English as a requirement for graduation would be a motivating factor to learn it as a second language. It is my view that this type of motivation is ambitious in nature and compelling. The individual learner has a choice to avoid it but external pressures are too strong and compel him or her to learn the second language. Conversely, integrative and instrumental motivation has been identified as both applicable in different context. When applied appropriately, both types of motivation lead to certain levels of success. However, integrative motivation is regarded by Ehrman and DÃ ¶rnyei (1998, pp. 34 41) as ideal for long-term success in second language learning. Integrative motivation works best in both formal and informal situations. Within the natural setting and the classroom situation, integrative motivation is better compared to instrumental motivation. Dornyei (2001, pp. 28 30) identified instrumental motivation as weak because it sometimes does not reflect the individual will to learn. Individuals in this case rely more on circumstances than their will to learn. It is a short term type of motivation and thus not very effective. Conclusion Various scholars have identified that there are individual learner difference in second language acquisition. As part of culture, language is described as an element of growing up. Language is also regarded as an element of culture that provides motivation to individuals in its own right. Just like any other cultural element, language is acquired differently from one individual to another. A similar case has been identified for second languages. In learning second languages, motives, goals and motivation have been identified and developing differences among individuals. In learning second languages integrative and instrumental types of motivation influence the individual differently. On the other hand, individuals conceptualize these types of motivation differently. Gardners socio-educational model, Clementss Model of motivation and Piagets theory of cognitive development, explain into detail how motivation influences SLA. The broad argument is that there is a great correlation betwe en SLA and motivation. Motivation is a variable that determines the level and success of learning a second language.