Women as Sexsual Object Free Essays

Sexism †Women as Sexual Objects Since the get-go, ladies have consistently been portrayed by men as having sexual intrigue. In any case, the vast majority of the portrayals held a negative disgrace in them. In Korea’s fantasy, there exists a legendary gumiho, a nine-followed fox who could change into a delightful lady with the goal that they can allure clueless men and eat their livers. We will compose a custom paper test on Ladies as Sexsual Object or on the other hand any comparative theme just for you Request Now What does this lets us know? Men, be careful! There are lovely ladies out there who are out to deceive you with the goal that she can eat your liver. This smells of sexism where ladies are held in negative presumptions. Media further strengthens this view by communicating shows, projects or computer games that abuse women’s sexual intrigue. Previously, ladies are accused on the off chance that they could charm different women’s men; they are supposed to be mischievous and awful (or to utilized the normal word, a prostitute). On the off chance that they are assaulted, it will consistently be the women’s issue; they wore uncovering garments, they were enticing him, and so on. The men were rarely accused, in any event not straightforwardly. They are cleared of any obligations towards the ladies, regardless of whether the ladies that they had assaulted got pregnant and were the subject of scorn among others. In any event, when the men are rebuffed for their wrongdoings, the ladies will consistently bear a shame; they are viewed as filthy and have lower status than a slave. I watch a ton of Korean shows. They for the most part are focused on the subject of affection. There for the most part will be two kinds of lady characters in the story. As a matter of first importance is the courageous woman. She can be a fruitful lady in her profession, or a gullible school young lady, or a lady who is confronting a few challenges throughout her life; they will consistently be recognizable on the grounds that they are the acceptable young lady who are benevolent to other people or are thoughtful to other’s predicament. They will consistently get the legends. At that point, there are different ladies on the opposite side of range. They are typically the trouble maker, the person who needed to take the legends. They are the conspiring flirts, are crafty and are out to get the champion. Nonetheless, at long last, equity will win and the trouble makers will get what’s going to her. This is a kind of negative generalizing. Either the young lady is caring and honest, or the young lady is a wily temptress. The girl’s sexuality is seen as a terrible thing; her weapons in deceiving humanity. Woman’s sexuality is additionally abused in computer games. A recent report found that a lot of games depicted ladies as sex objects (Dietz). There have been a great deal of Japanese grown-up computer games distributed as of late where the objective of the games is for the player to break the wills of the ladies characters and tempt them until they become his dependable sex slave. A case of this game is Gibo : Stepmother’s Sins. In this game, the player’s father had quite recently gotten hitched and his new spouse and her little girl had moved into the player’s house. The player had resentment against his genuine mother since he had stroll upon his mom while she was undermining his dad. He moved his disdain towards his new mother,Misaki and made a decent attempt to entice her so as to demonstrate his point that all ladies are debased and couldn’t contain their sexual wanton sentiments to themselves. Throughout demonstrating his point, he grabbed Misaki on the jam-packed open train and let every other person see her stepmother being shrouded in his semen (after he secured his own gasp, obviously). He likewise introduced little concealed camera in the restroom with the goal that he can take a look of Misaki and her girl, Shiina showering and utilizing the can sometime in the not too distant future. He more than once attempted to twist Misaki’s will to match to his needs and rebuffed her mentally when she can't. For instance, Misaki needed them to feel like a genuine family and requested that he call her mother. He at that point shrewdly consented to follow her solicitation in return for a kiss on the lips. At the point when she at first can't, he wheedled her into consenting to his terms. This happens over and over all through the game, in any event, when she more than once says no, until her will is broken and she turned into his sex slave. This game cunningly abstained from utilizing physical viciousness to break the ladies characters; rather the player needed to utilize mental influences to get what he needs. Never the less, this game despite everything debases ladies and their sexuality. At that point, there are computer games where the player absolute assaulted ladies to break their wills. RapeLay is one of these games. In this game, the player at first endeavor to grab a young lady named Aoi, however was captured when she revealed it. His folks paid off out however, and he wanted to render retribution against Aoi for busting him by assaulting her just as her mom and sister. The young ladies will be grabbed until they are excited without wanting to, and afterward they are assaulted. When a girl’s will is broken, you can depend on her to assist you with attacking her family members. In the event that she is pregnant, which happened when you decide to discharge inside her while having vaginal sex, you should constrain her to prematurely end the infant in the event that you need to live through the game. Be that as it may, the young lady will end it all after this by taking a toxic substance pill. You are allowed to assault these ladies as long as the game doesn’t end. Despite the fact that the sex themselves are non-consensual, there was never any viciousness nor torment while the player is assaulting the ladies. For the most part, the ladies will give in inevitably, and they even delighted in the sex (probably). As should be obvious, this doesn't look good with ladies. It is safe to say that we should accept that a lady will appreciated the sex while she is being assaulted by a more bizarre, despite the fact that she at first opposes his goal? On the off chance that this is taken as a reality, at that point the ‘psycho’ will accepting this as a genuine motivation to assault ladies without wanting to in light of the fact that as per the computer games, the ladies may opposes it from the outset yet they will appreciate it sooner or later. This misperception is hazardous for ladies. On the off chance that the men accepted this, at that point ladies are inclined to be exposed to physical and psychological mistreatment in their connections. An exploration by Apt and Hurlbert (1993) noticed that ladies who experienced sexual maltreatment in their connections communicated more significant levels of sexual disappointment and has negative mentalities toward sex. They additionally will tend to keep away from sex by and large contrasted with ladies who didn't endure any maltreatment at all. This the truth is a long ways from the games’ delineation that ladies appreciated being assaulted. Considerably additionally upsetting is the likelihood that ladies who experienced sexual brutality may reprimand themselves for the encounters (Bennice et al. , 2003). Moreover, in one examination, undergrads appraised female characters in computer games to be more explicitly provocative than the male characters (Ogletree Drake, 2007), which shows that these understudies have a negative observation towards women’s sexuality. Computer games that highlight ladies as an intense chick with firearms have gotten mainstream during late years. Lara Croft is one of them. This game highlights Lara Croft, the hero, who goes the world over in the crucial looking for uncommon and enchanted antiquities. Lara is a definitive sex image. She’s hot, she’s brainy, she’s athletic, and she kicks and slaughters individuals, actually (or if nothing else, she does in the computer game). She is an influential lady who can battle to ensure herself. This is the thing that Toby Gard, the maker of Lara Croft, means for Lara to be; she is attractive in light of the fact that she is amazing. In any case, others ascribed her status as a sex image for the most part due to her physical appearance, or to be accurate, her body. Play Station Magazine even recorded large bosom as one of her well known physical properties. It additionally help that the game is in 3D mode, which makes Lara body seems practical, in any event, when it isn't. Lara’s body truly is a picture result of a man’s dream. At the point when the game is adjusted to genuine film, Angelina Jolie, who played her needed to wear cushioning on her bosom to add the large bosom impact to Lara’s character (Lara Croft has 36D cup size while Jolie’s is 36C). She likewise needs to put on some weight to depict Lara’s voluptuous body. Angelina Jolie has expressed that by and by, she is OK with her own body and wouldn’t need bosom as large as Lara’s. In any case, numerous players, particularly men, seemed, by all accounts, to be content with Lara’s body. They acted in-game activities to see nearer camera points of her bosom, and a few fans additionally made cheat code that would make Lara took off her attire. A few fans additionally made craftsmanships called the Nude Raider, which included pictures of Lara bare. It has become a pattern these days to deliver films that included ladies as an extreme chick who are engaged with vicious battles. Case of one is Kill Bill, created by Quentin Tarantino. It recounts to the tale of the Bride, a ninja professional killer, who is set for kill every last bit of her previous professional killer associates who partook in the slaughter on her big day. She was shot in the head by Bill, her previous chief and darling during her big day. The film legitimize the Bride’s activities by recognizing that she merited her retaliation in the wake of being wronged by her chief and his whole professional killer crew. The film was loaded up with activity and brutality as far as possible. The Bride went on a murdering binge strategic, the individuals on her execute list, and the sight was not wonderful. There are a great deal of bloods sprinkled, violent pictures of appendages going separate ways with the body. What's more, interestingly enough, practically the entirety of the professional killer crew is ladies. The main special case was Budd, Bill’s sibling. This film praises ladies as murdering machines. They are the total femme fatale whose looks can execute (truly). The courageous woman herself is an influential lady, which thus make her hot. Ladies grasp this impression of female forceful sexuality. I myself

Web Development Essay Example | Topics and Well Written Essays - 2000 words

Web Development - Essay Example As the house is about due the opening, he mentioned a live-working site in exclusive requirement, with easy to use and simple route attributes. In this report, the experience of building up the RS Holiday House site is thought about and based the aptitude zones learned in the workshop meetings. The undertaking objective was, additionally to investigate interchange methods, execute capacities utilizing HTML5, CSS3, and JavaScript and permit us to submit online by making the site more easy to use. The need zone was to build up a site to show data about the business that the RS Holiday House offers and the capacity to book a reservation. The creation procedure is spoken to in the arrangement illustrated underneath. The procedure of web improvement changes from building up the most effortless static pages with plain content to the profoundly unpredictable online electronic organizations, informal community site or Internet applications (Alexander, 2009), (Shelly, Cashman, and Vermaat, 2005), and (Shelly, Cashman, and Vermaat, 2005). The arranging procedure starts with the conference between the customer and the engineer. In this period of the site improvement, I have assembled client prerequisites. At this stage, a conversation was completed with the client in regards to his prerequisites. I likewise broke down the principle territories that will be tended to or canvassed in the site. This procedure was a decent practice which, I have learned in the venture directed before on in week three. During this period, I had the chance to evaluate the two sides of a customer and an engineer job. Knowing now how to pose right inquiries to discover customers prerequisites helped me to realize how to set my self up for this undertaking. The result of the customer designer conference was that the site should take a shot at the best quality. It ought to likewise be straightforward be that as it may, present day. One of the client’s necessities was that the client would have the option to book a reservation immediately from the site. As the business

Give Me Liberty . . .

Give Me Liberty . . . One thing you can totally count on as a student at MIT is for Boston to provide the chance to participate in random, spontaneous, fun events with large groups of people. Examples that I’ve thus far experienced have included city-wide pillow fights, web-comic meet-ups, no-pants subway rides, Red Sox riots, and now a new one. Several weeks ago I heard about a gathering of similar magnitude to my past adventures. This one, a Revolutionary War recreation, was bound to be one of the more epic moments of my summer. I checked out the Banditos Misteriosos website for the details. The summer is heating up, thus, it is with pride that Banditos Misteriosos announces the Revolutionary Water Gun Fight. Consider this event the combination of a good old fashioned water gun fight and the revolutionary battle of our forefathers. Staying true to Boston’s historical roots, this water gun fight shall focus on two armies, marching and meeting each other for a battle in a specific location. I instantly registered and made Dan Sauza ’11 register too. On Friday evening we received out orders via e-mail: Greetings fellow Americans, The king has refused our demands and thus, you have been drafted along with 450 other soldiers into the Boston Minutemen, fighting alongside your countrymen! We shall put those Tories in their place. Specific Army Meetup: http://tiny.cc/colonials Time: 1:30PM Sharp Uniform Color: Blue shirt of any sort Necessary Supplies: Water Gun (empty upon arrival) Backpack At least 2 two-liter water bottles full of water One bottle of bubbles Weather Intelligence: War is hell! There might be a bit of rain tomorrow, but this battle is taking place regardless! You can bet our countrymen never gave up due to a little bit of precipitation. All our past events have had record number of participants, and two of them happened during blizzards. We are Bostonians, we never negotiate with bad weather. Expect an all-out battle, we shall see you on the field. If this be treason, make the most of it! With sincerest regards, General Washington Company Officer Commander Boston Minutemen http://misteriosos.org God Bless America! We went to sleep that night dreaming of Torries, slaughered, strewn about the battle field. I awoke in the morning and spray painted my weaponry black (leaving the barrel orange, of course, so as not to be shot by Boston police). At around 11:15 Dan and I prepared for combat, him with a tri-tipped hat and I with a blue bandanna headband. We left the dorm at 11:30 so we could go to the mall and pick up a super soaker for Dan. On the way we stopped at Verdes (grocery store in the student center) and bought 2-liter bottles and dish soap. I think I should take this opportunity to say that we interpreted bubbles as dish soap because our brains jumped to the only logical solution I could think of: we would turn our squirt guns into bubble shooting weapons of the foam variety. Never did we consider that bubbles could mean blowing bubbles. Apparently we were wrong. We headed towards Kendall and caught the free shuttle to the mall (it picks up right outside the Kendall Coop, is free, and says CoolSide on ittake advantage of this handy bit of transportation). We got to the mall and went into KB Toys. One Super Soaker please. Im sorry, were sold out. *CRAP!* Dan and I left and quickly brainstormed. Were there any toy stores anywhere else that may sell water guns? We couldnt think of anywhere immediately nearby so we decided to just cross the bridge into Boston and look around the meetup area. Dan suggested we call somebody and ask them to check for toy stores. I called my dad and he employed my mom, both of them searching for nearby toy stores or super soakers. The only store nearby was too far to walk and didnt sell super soakers. Also discouraging was the Craigs List ad my mom found: Looking desperately for a Super Soaker for this afternoon. Ive been everywhere in Boston and everybody is sold out. I just want to have some good old revolutionary fun! Seriously!? The entire city was out of Super Soakers? This could be a problem. We decided to take a gamble. With an hour until meetup we grabbed the T at Charles/MGH and rode back to MIT. We walked briskly to the dorm and checked with the front desk. Sure enough, the front desk had not one but two Super Soakers for residents, so Dan traded his ID card for the gun and we headed off, back to the T and back to Boston. We walked up to the Hatch Shell, the meeting place indicated by the map, and noticed a large group of people rallied. We hadnt filled our bottles yet so we quick crouched by the Charles River and filled our two liters, sounds of cheering and cries of Huzzah! in the distance, Super Soakers being brandished patriotically. Our general was addressing his troops, authentic star-circled American flag patriotically flapping behind him. Well, mostly authentic, try to ignore the duct tape and just focus on the ring of un-taped stars. Our bottles filled and muskets loaded, Dan and I joined the crowd, led by a drummer and fife, and marched onward towards battle. The public watched as their brave loved ones departed to fight for their countrys honor. Talk turned towards munitions and it was confirmed by many that Boston was officially sold out of firearms. No Target, Toys-R-Us, K-Mart, CVS, KB Toys, or Wal-Mart had any water guns left. None. Onwards we marched. In the distance we spotted a sea of red approaching, British flag flying. We marched towards them, bordering the north side of the battle field. The marched towards us, bordering the south. In the middle, innocent bystanders began to notice what was happening and fled for their lives. War cries erupted from the two sides, slurs flying and water shooting into the air. Teeth bared, we followed our general and formed rows facing West as the Torries formed facing us to the East. Our general met theirs in the center of the field as cries emitted from both groups of soldiers. An agreement was not met and the generals returned to their troops, prepared to give the order. It was a standoff, blue Americans staring at red British, the reds returning the favor. A shout, a roar, and it began, the British rushing towards us, guns blazing. CHARGE! AAAAAHHHHHHHHHHHHH!!!!!!! We stormed forth and met them in the center, blasting anybody in sight, not shooting until we saw the whites of their eyes. Dodging, ducking, firing, the war raged. With every shot I covered the enemy in suds, marking my victims as I continued my slaughter. Never leaving the field was our faithful flag, there to give us hope as we fought bitterly, outnumbered greatly by the British, but stronger in spirit. Thats when I saw it, our general, shot and exhausted. No longer shouting to inspire, he instead dragged himself off the battle field. I thought it was over. Hope was soon revived when I glanced past and saw the Americans final stand. Huddled around their flag and fighting strong, eight brave Americans fought to the death, defending their country. In the end, even after a weak attempt at peace that involved bubbles and robots (remember, I didnt have those kind of bubbles, my bad), the battle raged until both sides had enough casualties to warrant a truce. Outnumbered but not outplayed, the Americans proudly held their ground and will live to fight another day. Take that British, go back to England where you belong. Drink some tea and speak with your silly accents, this is America, home of the free man and we will gladly fight to defend our land. HUZZAH!

Tupac Shakur - Turning Struggles Into Success - 1646 Words

Tupac Shakur – Turning Struggles into Success Violent lyrics, a bad-boy image, and a long criminal record are what attracted and connected millions of young adults to the now legendary rapper Tupac Shakur. Tupac was a man of contradictions; for example, his music degraded and also praised strong women. Tupac Shakur rapped about problems that inner-city black Americans could relate to, along with his legal and personal drama; you could not get away from Tupac in the 1990’s. From the womb to the day Tupac Shakur died he went through the struggles many self-proclaimed â€Å"gangsters† these days do as well; but using these problems he took the rap and hip-hop game to another level. Tupac Amaru Shakur, originally named Lesane Parish Crooks was†¦show more content†¦Tupac’s work in this movie made him a household name. A year later, he starred in John Singleton’s movie, Poetic Justice. With the success in the box office he still stood as the main instigator in the battle between east coast and west coast communities. In 1995 Tupac signed with â€Å"Suge† Knight and Death Row Records and released ‘All Eyez on Me’. Many tracks on the album threw violent lyrics at Christopher and other east coast rappers, even claiming on the track ‘Hit ‘em Up’ to have slept with Christopher Wallace’s wife. Tupac was on top of the Hip-Hop world, he was being watched on the big screen in theatres, at home, and you could hear him being blared in cars riding in and out of the streets of major cities in the United States. While Tupac was loved by many, he was appalled by twice as many. Even the Vice President, Dan Quayle, called for his first album, ‘2pacalyse’ to be banned. Quayle insisted on this after a Texas teenager announced in court that it had inspired him to murder a state trooper (Tupac). Tupac always liked to resemble a tough ‘thug life’ lifestyle, how could he not, that’s what made him a sellout. In the dangerous streets of California, you couldn’t survive riding around in the streets by yourself, so Tupac ran with the bloods gang, or M.O.B. (Chambers and Solotaroff). Which stood for ‘Member of Bloods’ but when it came to the business side of the spectrum, Death Row Records, they claimed it to meanShow MoreRelatedThe Effects Of Hip Hop Music On Society2876 Words   |  12 Pageselements of ethnicity, technology, art, and urban life. However progressing into the 21st century, hip hop has taken a exceptional turnaround and instead of providing a forum where hip hop once allowed for individuals to express their creativity and struggles through everyday life, hip hop has become a negative target. Not only in videos, but hip hop lyrics as well; this has had a negative effect on society because individuals begin to imitate what they hear and see thus seemingly making hip hop theRead MoreRdg/543 Dynamic Literacy Classroom Essay8655 Words   |  35 Pages______________________________________________________________________________________________________________________________________________________________________________________ 9. Describe one obstacle that gets in the way of the boys’ success. Support your answer with details. __________________________________________________________________________________________________________________________________________________________________________________________________________________

A Report On Cyber Security Breaches - 1596 Words

Cyber security breaches have shown a spike in 2015, with large-scale compromises on companies like Target, Sony and Home Depot. There is a strong demand to deploy more robust cyber security tools to prevent future attacks. FireEye, a cyber-security firm, has started to fill the void and is reaping the rewards. Company Overview FireEye is an industry leader in total security threat protection. The organization has a unique set of security products which enable organizations to protect their online assets from attacks in real time. FireEye is known for its strong research and incident response teams that help organizations mitigate the impact of significant security breaches (FireEye, 2014). FireEye’s products range from a standalone†¦show more content†¦This brief will examine FireEye’s position as it relates to Michael Porter’s Five Forces of competition; Threat of New Entrants, Threat of Substitutes, Bargaining Power of Suppliers/Customers, and Rivalry among Existing Competitors. Threats of New Entrants There are a variety of barriers that an organization may face when entering into a particular market space. In the case of FireEye, the barriers they faced in the cyber security domain were incumbents in the market, like customers exhibiting cost sensitivity in switching from their existing service. The majority of the customer’s in the cyber security industry has multiple cyber related business like antivirus, providing network hardware, providing security services, performing audits and assessments and risk advisory services. Company’s like Palo Alto and McAfee are entering into malware analysis with very less or no profit margin set to attract more customers. This affects the quality of the product and poses a critical challenge for FireEye. FireEye, unlike its competition, does not have easy access to distribution channels distribution partners. Proper distribution channel is a matter of concern when expanding the sales to countries other than US. The growing number of cyber security threats has brought about a proliferation of businesses offering various forms of network protection solutions. This may

International Legal and Ethical Issues in Business Free Essays

In this paper I will discuss environmental regulations and labor laws in place in Thailand and Singapore. This paper will show that while Singapore seems to have stricter environmental regulations in place in it’s country, the labor laws in Thailand seems to protect its citizens better with better work hour regulations and wage requirements. Singapore’s labor laws can stand to be revisited so as to keep the working citizens safe from greedy business owners. We will write a custom essay sample on International Legal and Ethical Issues in Business or any similar topic only for you Order Now What are Thailand and Singapore’s environmental regulation levels? Thailand’s government has been known to keep loose environmental standards for investors. Many foreign investors have been used to Thailand’s loose environmental regulation, however, the country’s government is now struggling to deal with tough new environmental regulations. An upheaval from residents in some of the more industrial areas of Thailand has set in motion a movement to toughen environmental regulations, which has many companies like Ford thinking of relocating some of its manufacturing plants. Singapore, however, has very strict environmental regulations in place, with an extension of liability even reaching to directors and officers of the companies that operate in Singapore. The government in Singapore has passed strict laws to ensure that corporations operating in the country do not compromise the health of their people. Violators of the environmental regulations in Singapore may even face mandatory jail time if found guilty of participating in activities that are deemed harmful to the environment and the people living in the area. What kind of legislation has been passed in the country regarding working hours and wages? The Department of Labor in Thailand enforces labor laws in the country. Currently, Thailand has some pretty good labor laws in place to protect it’s citizens. The most hours a person can work per day in Thailand is 8 hours per day or 48 hours per week. If the job is deemed hazardous, the workday is considered complete after 7 hours, or 42 hours per week. Employees must be paid overtime pay at a rate of 1. 5 to three times the normal hourly rate when the maximum amount of hours has been surpassed. The minimum daily wage rate varies, depending on location. Some provincial areas can pay a daily rate of 137 baht, or $3. 43 U. S. dollars, whereas the daily rate can be 175 baht or $4. 38 U. S. dollars in Bangkok. Office and management staff working full-time hours can earn about 15,000 baht (US $375) to 150,000 baht (US $3,750) per month, depending on the level of management and experience. Singapore does not have any regulations in place with regard to a minimum wage for it’s workers. The Employment Act in Singapore only stipulates that workers be paid timely, which is translated to mean at least once a month. Workers who make less than 2,000 SGD per month may not be required to work more than eight hours a day or 44 hours per week. Employees working in management positions or higher may be permitted to work longer hours, depending on what terms are outlined in their contract. Do you think the country’s environmental regulation is sufficient? Explain. It seems Singapore has sufficient environmental regulations in place, what with punishments which include jail time for those found guilty of infraction of the regulations. However, I feel that Thailand still has a long way to go in establishing effective environmental regulations. The people of Thailand are still fighting to get proper regs in place to keep their environment and their people safe and healthy. It seems that Thailand is reluctantly coming around, however, the threat of losing many of its foreign investors because of new environmental regulations might hinder any real progress. Do you feel that the country’s hour and wage legislation is ethical? Explain. Thailand’s hour and wage regulations are adequate; however, Singapore’s hour and wage regulation still leave way too much room for employees to be taken advantage of by their employers. The fact there is no national minimum wage requirement leaves too much room for employers to underpay their employees. There is also no regulation in place to limit the amount of hours per day an employee can work. There is also no regulation for overtime pay. The lack of regulation in place to determine how many hours per day or week a person can work before overtime pay is required leaves the employees at the mercy of their employers. References http://online.wsj.com/article/SB10001424052748704182004575056421383885014.html http://www.business-in-asia.com/thai_labor_law.htm http://www.ehow.com/list_5989991_labor-laws-singapore.html How to cite International Legal and Ethical Issues in Business, Essay examples

Strategy and Information Systems Company Disk4U

Question: Discuss about the Strategy and Information Systems for Company Disk4U. Answer: Analysis on Business Process Management As mentioned in the case study, the Company Disk4U intends to market through both physical as well as online channels and the management wants to augment the operations of the corporation through advancement of technology. In addition to this, the management of the Sungate Foods can adopt advanced technology aligned with budget to develop the overall facility (Ward and Peppard 2016). The analysis of the financial as well as business reports of the corporation Sungate Foods as well as Disk4U can help the management of the organization to detect the challenges faced by the organization. Business Process Management (BPM) The business process management (BPM) can be considered for the ERP applications where the business process management software can resolve different inherent challenges by transforming different static and at the same time user-driven ERP applications into diverse powerful solutions (Scheer 2012). This business process management have the capacity to automate virtually any kind of process of the business. The business processes for the corporations Disk4U and the Sungate Foods can incorporate credit control procedures, provisions of different key performance indicators, monitoring and reporting on different levels of stock, financial reports, supplier quotation requests and sales reports. Therefore, the management of the corporation Disk4U can consider revamping or else tuning the entire business process before the process of implementation of the ERP functioning in order to prevent contamination of the overall system of the ERP with poor processes as well as data. Again, the manage ment of the company can also consider revisiting the system in a bid to streamline as well as optimizing most of the operations (Pearlson et al. 2016). The processes can also be transferred and can fundamentally build the enterprise resource planning (ERP). Thus, the implementation of the BPM can improve the corporate performance by concentrating on optimization, design, modelling, execution and monitoring (Pearlson et al. 2016). Flexible Network Design This process of flexible network design can therefore assimilate different processes for data structures, algorithms, complexity, mobile computing, networks, optimization as well as scheduling (Ward and Peppard 2016). In addition to this, the BPM and the flexible network design, the management of the two organizations can also consider the implementation of the API (Application Programming Interface) Integration. Module or API Integration The incorporation of API Integration refers to the allowance as well as processes to provide programs admittance to attach and to correspond with other program (Sousa and Oz 2014). The implementation of the software-to-software interface can permit the separate parties to communicate with one another without any prior user knowledge or else intervention (Baskerville and Wood-Harper 2016). For instance, the online channels of operation can utilize the API Integration to permit the process of entering the information regarding the credit card and thereafter use the API to transfer information to a different remote application for the purpose of verification of provided information. Installation Type Business Process Management provides with similar set of terms used for viewing at the relations between software as well as given applications. One of the types includes Business Process Management Suite (Rainer et al. 2013). This particular software suite enables by business organization for implementation for rendering management solutions in the most appropriate way. Intelligent BPM is other type describing in the next generation of suites. This involves intelligent features like adaptive analytics, social collaboration as well as mobility and cloud deployment at the same time. IBPMS means an Intelligent Business Process Management Suite for viewing at the features for future analysis purpose. Support Support process design help in providing support for primary activities used by resources as well as infrastructure in desired form. There is key differentiator undertaking into primary as well as support process for generating direct value to customers in case of primary process (Pearlson, Saunders and Galletta 2016). One of the examples of support process involves information technology management as well as human resource management and management of infrastructure. These support process involves life cycle of resources in association with functional areas. Support Process involves in cross-functional boundaries for future analysis purpose. It is in process with managerial ability as well as directing value to customer in supporting organization ability for delivering products and services (Baskerville and Wood-Harper 2016). Training The management of both Disk4U and Sungate Foods can consider adoption of new technology for improvement and training sessions of the overall operations. In addition to the process of implementation of the BPM, the management might possibly consider the institution of the flexible network design (Ward and Peppard 2016). The network design can relate Algorithms and Complexity, Combinatorial Optimization, Distributed Computing and Algorithmic Game Theory. This can help in providing a chance for sharing the information as well as collaboration, identification of different problems and at the same time areas for future collaboration. Previous Experience with Vendor Business Process Management has previous experience with vendors for viewing at the performance information at the monitoring phase. It requires continuous improvement for tracking individual process in customer state for future analysis purpose. Vendor Section should effectively design with great efficient for attaining productivity as far as possible. This is one of the disciplinary actions in comparison with technological tools (Galliers and Leidner 2014). It is a software tool used for purchasing or installing for fixing the business issue. This plays significant role in business process management process It act as a difference between workflow as well as BPM software in automating work with continuous process improvement in an effective way. Financial Stability Business Process Management takes into consideration activities for management approach in aligning with aspects of organizational wants and needs of clients. It is one of the holistic management approach for promoting business effectiveness as well as efficiency for striving for innovation, integration with technology as well as flexibility (Baskerville and Wood-Harper 2016). Business Process Management attempts in improving process on continuous basis. It describes on process optimization process in the most appropriate way. It enables organization for focusing majorly on traditional as well as hierarchical management approach. Reference List Baskerville, R.L. and Wood-Harper, A.T., 2016. A critical perspective on action research as a method for information systems research. InEnacting Research Methods in Information Systems: Volume 2(pp. 169-190). Springer International Publishing. Galliers, R.D. and Leidner, D.E., 2014. Strategic information management: challenges and strategies in managing information systems. Routledge. Pearlson, K.E., Saunders, C.S. and Galletta, D.F., 2016. Managing and Using Information Systems, Binder Ready Version: A Strategic Approach. John Wiley Sons. Pearlson, K.E., Saunders, C.S. and Galletta, D.F., 2016.Managing and Using Information Systems, Binder Ready Version: A Strategic Approach. John Wiley Sons. Rainer, R.K., Cegielski, C.G., Splettstoesser-Hogeterp, I. and Sanchez-Rodriguez, C., 2013. Introduction to information systems: Supporting and transforming business. John Wiley Sons. Scheer, A.W., 2012.Architecture of integrated information systems: foundations of enterprise modelling. Springer Science Business Media. Sousa, K.J. and Oz, E., 2014.Management information systems. Nelson Education. Ward, J. and Peppard, J., 2016. The Strategic Management of Information Systems: Building a Digital Strategy. John Wiley Sons.

Personal Branding free essay sample

The Internet is a tool that allows any user to command his future with the click of a mouse. It has made possible connections and interconnections that grow into a wonderful web community. The Internet has revolutionized career development for personal empowerment, self-management and networking. It allows us to discover, create, communicate and maintain out personal brand for our future. The Web gives us the opportunity to promote â€Å"our brand† for ourselves by joining a social network and using our page as a billboard to advertise our talents and goals.Developing a personal brand makes us a more valuable asset, whether to the company we work for, a potential employer, or your own enterprise. This paper discusses the development and deployment of â€Å"personal branding† through appropriate social media platforms such as LinkedIn, Facebook and Twitter. It gives and insight on strategies for using social media for career advantage, privacy issues and its future outlook. We will write a custom essay sample on Personal Branding or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page From the job seeker side, traditional resumes don’t differentiate our brands because they don’t capitalize on our personalities and our industry voice (Musgrave, 2007).Now, instead of just having a resume, we will all have to communicate online, share our knowledge, and make new connections— just about every day. When all resumes start looking almost identical to employers, our creative ideas and networks make us stand out. Employers will know if we care enough about our industry by performing Google searches on our name and reviewing our commentary on social networks (Schawbel, 2011). The traditional resume will evolve, encompassing more social media. LinkedIn 1. Built for users to make professional contacts 2.Since its creation, it has been geared toward the professional business crowd and has more than 60 million members to date 3. Each user profile can be personalised to feature recommendations from colleagues, a self-portrait, relevant links and special interest groups. 4. Has a resume, cover letter, and reference document together. You can summarise your qualifications, goals and interests and gather electronic endorsements from your managers. 5. Job search can be conducted which gives a potential bridge to a new job opportunity. 6. Acts as a virtual resume and venue for expressing your brandFacebook 1. Simple and effective social networking tool and very little clutter and the ability to post photos from social events 2. Allows users to develop their own applications while enabling customised widgets and links to personal blogs 3. Facebook is currently the dominant social network, giving you free access to a variety of events, groups and profile pages around the world 4. Besides keeping in touch with friends, it now acts as an open business platform, allowing users to share their professional lives together. Twitter 1. Great for networking because you can use @ and # symbols.This is good for notifying your network of changes in life or updates on what you are currently doing 2. Broadcasting on current activities can be done via mobile phones up to 140 characters per message 3. People can start following you vice versa without having to accept a friend request The process of self-branding is a little different on the Internet and Web than it is in the more traditional media. The Web does not present a ‘royal road’ to easy advertising success (Armstrong, 1997). The medium however, does have many interesting features that can be used to build a successful personal branding profile.Personal branding is about telling the public something about your ‘product’. Social networking tools can reveal an applicant’s experience, marketable talents, interpersonal skills and personality. The following part of the paper discusses why LinkedIn and Facebook are selected as the most suitable platforms for publishing a job seeker profile, for a career advantage. Why LinkedIn This professional network allows you to conduct searchers to find people you’ve met in your career or your personal life such as old classmates, co-workers etc.After profile creation is completed, it allows you to find out who you can connect to so you can expand your network. As such, recommendations can be received and given from clients, co-workers, managers and partners. These can act as firsthand endorsements of your performance in a current or past job. Furthermore, as long as your audience on Twitter is identical to your LinkedIn profile, you can sync them which allow you to scale your brand. So instead of updating both platforms with your contacts, you can just share all of your contents with the @ and #tag.While some are using the popular site as a job-search locator, some will build their business one contact as a time. Why Facebook Professionals often promote themselves on Facebook because it is home to over 400 million users. The population is even greater than the whole of United States. An example is that political candidates, like President Barack Obama use this platform to win elections. Facebook should be certainly used to a career advantage. Aside from searching for your friends and colleagues, you can retrieve them from your Hotmail, Gmail or Yahoo!Account. While LinkedIn addresses your professional profile, Facebook does caters more to your social interests such as favourite movie, music, idols, jobs, religion and so on. The more information you put up on Facebook, the more someone can learn about you. Why and Why not Twitter When it comes to building a career, Twitter is extremely important because it levels the playing ground. The main difference between Twitter, Facebook and LinkedIn is that people can start following you vice versa without having to accept a friend request.On Twitter you can directly communicate without interference and talk to hiring managers and people whom are genuinely interested in the network with them. On the other hand, you can automatically tweet your blog posts as they are published. This saves time from having to copy each blog headline in order to tweet it manually. However, for building a personal brand, Twitter limits the opportunity to do so as you can only type or text up to 140 characters per message (Meyers Gerstman, 2001).If a job seeker isn’t actively involved in social networks, he will be at a competitive disadvantage. Contributing to several social media platforms is one of the best ways to position a personal brand. It is easier to reach an audience that already exists than to find a new audience. Today the new generation is more willing to give up their personal information on social networking sites. People are now willing to spread their information about themselves, whether personal or professional without fear on these networks.Unfortunately in most cases, their identity gets stolen eventually; they receive spams, viruses and junk mails. This is why employers should be aware of false applicants. As the Internet is a public domain, there are concerns about privacy issues. Schawbel (2001) found that they do provide a privacy area where you can change your privacy settings from your audience. Limited access to a profile should be set to keep unwanted people lurking and stalking your profile. This concerns safely and privacy of personal life. On Facebook, we can block out or delete people who send unwanted or threatening messages that could mentally harm us. This is to promote our profiles in a safe and peaceful manner, in order to have a higher chance in building our professional profiles. Brands represent who we are, from the clothes we wear to the goods we purchase. It is very important that we maintain a good and clean reputation on our social media profiles. In differentiating myself from other potential applicants, an advantage is I personally do not drink or club.Therefore employers who seek to hire employees will not find me in pictures getting drunk or looking sloppy. Unless, they are looking for an employee to works at the bar or a nightclub. Even so when there is an online damage to my reputation for example, bad publicity or blackmails. Comments should be done immediately on the blog, in revealing the truth to that social media’s community. Apart from these, I have leadership qualities, the passion to work, engage with people in a positive manner with enthusiasm.When someone is confident, he gains respect from others and can accomplish his goal. Besides creativity is very important. When is comes to become a successful entrepreneur, you need to be able to come up with new ideas before others do. In using these creative promotional strategies, determination combined with a good level of intellect will deliver positive results. In addition, the external marketing and advertising the self can be referenced in newspapers, TV or magazine advertisements.

Free Essays on Beethoven #3 Symphony

Ludwig Van Beethoven Symphony #3 in E flat Major Eroica# 55 â€Å"It is fitting that this piece had such a powerful impact on the public, for it was inspired by one of the most powerful of men of the day. Beethoven had been a great admirer of Napoleon Bonaparte, whose vanquishing of royalty the composer viewed as heroic. Furthermore, with a concert tour to Paris in the works, the composer may have been considering how to smooth his reception with notoriously capricious Parisian audiences. Whatever the initial inspiration, in 1803 Beethoven complied with a suggestion from the French ambassador to Vienna that he begin a symphony honoring the "First Consul.† He described the piece as his "Bonaparte Symphony," and might have published it under that title, had not events taken a different turn. â€Å" 1 â€Å"In 1804, Napoleon crowned himself Emperor of France, and Beethoven, in a tremendous fury, ripped the title page from the score. According to his friend and student Ferdinand Ries, he stormed that now even his hero had become a tyrant, and that he would not dedicate a symphony to such a person. The symphony's new sub-title, "Eroica," implied more of a general heroism than specific deeds, and its inscription, "composed to celebrate the memory of a great man," seems to refer to the earlier Napoleon, the idealistic young hero who now lived only in memory. When the work was published in 1806, it was dedicated not to Bonaparte, but to Prince Franz Joseph von Lobkowitz, one of Beethoven's most loyal patrons† 1 This turn of events relating to the commission of this symphony just shows how dedicated Beethoven was to his music. He did not want any part in his association with Bonaparte after hearing his election to Emperor of France. â€Å"This must be my favorite symphony. I have over a dozen recordings, more than any other piece of music I own. The first two movements are the most intense, inspirational gauntlets I know. The only ... Free Essays on Beethoven #3 Symphony Free Essays on Beethoven #3 Symphony Ludwig Van Beethoven Symphony #3 in E flat Major Eroica# 55 â€Å"It is fitting that this piece had such a powerful impact on the public, for it was inspired by one of the most powerful of men of the day. Beethoven had been a great admirer of Napoleon Bonaparte, whose vanquishing of royalty the composer viewed as heroic. Furthermore, with a concert tour to Paris in the works, the composer may have been considering how to smooth his reception with notoriously capricious Parisian audiences. Whatever the initial inspiration, in 1803 Beethoven complied with a suggestion from the French ambassador to Vienna that he begin a symphony honoring the "First Consul.† He described the piece as his "Bonaparte Symphony," and might have published it under that title, had not events taken a different turn. â€Å" 1 â€Å"In 1804, Napoleon crowned himself Emperor of France, and Beethoven, in a tremendous fury, ripped the title page from the score. According to his friend and student Ferdinand Ries, he stormed that now even his hero had become a tyrant, and that he would not dedicate a symphony to such a person. The symphony's new sub-title, "Eroica," implied more of a general heroism than specific deeds, and its inscription, "composed to celebrate the memory of a great man," seems to refer to the earlier Napoleon, the idealistic young hero who now lived only in memory. When the work was published in 1806, it was dedicated not to Bonaparte, but to Prince Franz Joseph von Lobkowitz, one of Beethoven's most loyal patrons† 1 This turn of events relating to the commission of this symphony just shows how dedicated Beethoven was to his music. He did not want any part in his association with Bonaparte after hearing his election to Emperor of France. â€Å"This must be my favorite symphony. I have over a dozen recordings, more than any other piece of music I own. The first two movements are the most intense, inspirational gauntlets I know. The only ...

Applied Linguistics and Second Language Acquisition Essay

Applied Linguistics and Second Language Acquisition - Essay Example Language pedagogy has always been my unflinching passion; and my experiences of teaching English as a foreign language primary school pupils (voluntary work in high school), helped me conclusively determine my goals. Observing the process of SLA, I was able to better comprehend the impact of socio-cultural impacts on learning and receptivity. Various elements such as critical age influence, personal motivations, and the overall environment –including social and domestic settings – in which these pupils were learning, combined to create their own dynamic reception framework. I realized that the role of a teacher is not only challenging but also essential in facilitating the development of linguistic skills and effective communication. Indeed, as Sir Christopher Ball put it â€Å"successful teaching is about winning the attention of the learner.† After completing socially-tailored A-levels, I jointly took up English Language and Linguistics and International Relations at Oxford Brookes University. I liked the Linguistics course’s focus on the relationship between language and meaning just as much as I enjoyed perceiving the interrelation between language and communication; the course also dealt with human development, the interplay between language and literature and the ideational concepts of descriptive linguistics. The "Psychology of Language"(B+) module, where I developed my interests in SLA, helped me appreciate the social implications of language acquisition, and "Methodology of Foreign Language Teaching"(A) helped develop a keen awareness of a range of teaching techniques (especially, microteaching). My enthusiasm for this program arises from my conviction that it shall allow me to explore each of the above facets more substantively.

Analyzing Change Essay Example | Topics and Well Written Essays - 1000 words

Analyzing Change - Essay Example ld scenario is also redefining the political and economic equations that may have significant impact on the socio economic front of America in the near future. The probability cannot be discounted because history has been a witness to total extinction of great empires of the world and the civilizations that have perished without leaving any trace. Learning survival techniques from the history is not only important but necessary if we are to maintain our socio-economical supremacy in the fast changing socio economic values across the countries. According to the author, there are five factors that may have been responsible for complete disappearance of the civilization in the past: damages that the people have inflicted on their environment; climate change; enemies; changes in friendly trading partners; and the society’s political, economic and social responses to these shifts. The author has quoted the cases of fall of Polynesian and Maya civilizations. Maya civilization of Yucatan peninsula and Central America, has been one of the most advanced and highly sophisticated but by 910 A.D their societies collapsed as a result of power struggles among the various kings resulting in damages to the environment and poor management of natural resources that culminated in total wipe out of the civilization. The Polynesian societies in Pitcairn and Henderson islands, despite having vast natural resources, were destroyed mainly because of the fact that they depended on their import of canoes, crops food etc. on Mangarevan island and once the Mangarevan island trade collapsed due to environmental damages, Polynesian societies suffered the same fate and perished. On the other hand, societies in Japan, Tonga, Tikopia, New Guinea, Central and north-east Europe survived and flourished through the centuries. The main reason for this was that they anticipated the changes in environmental degradation and made efforts to combat that with appropriate strategies and innovative

Leadership And Management In Public Relations Management Essay

Leadership And Management In Public Relations Management Essay The art and social science of analyzing trends, predicting their consequences, counseling organizational leaders and implementing planned programs of action, which will serve both the organization and the public interest. (Asch and Solomon 1946) Public relations aim primarily to provide a communication between an organization and its users. It is one of the most important business functions as for any organization. It is essential to continually check its reputation in the market that it caters. Moreover, with the present climate of global extensions that majority of the modern day businesses practice, it is essential that the organization keeps touch with what it wants to portray to the consumers so that expectations from the organization is likewise. Public Relation is used to build rapport with  employees, customers, investors, voters or the general public.  Almost any organization that indulges itself in being portrayed in the public environment employs some level of public relations. Public relation is not limited to simply increasing awareness about an organization. It deals with other complex functions of checking and monitoring the reactions of its actions( Ahluwalia et al 2000). This illustrates what the organization reflects to its market hence aiding in deciding the next course of action as and when required. Publicity is one of the major tools for Public relations. Most; if not all, PR campaigns invest heavily for publicity. Publicity involves spreading of information for a product, person, service, cause or organization to gain public awareness. Publicity helps in effective PR planning and is one of the most viral methods adopted by any PR for an organisation. In present times, professionals commonly use technology as their main tool to get across their messages to target audiences (Collins et al, 1975). Traditionally, one of the oldest tools used by public relations professionals is a press/media kit. It is usually a collection of promotional materials for the purpose of circulation. These provide information about an event, organization, business, or even a person. Information also includes, fact sheets, press releases (or media releases), media alerts, brochures, newsletters, photographs with captions, copies of any media clips, and social mediums. In recent times, most organizations may have a website with a link which usually updates the message that is required to be communicated for the purpose of communication. Online version of such news is one of the essentials that is adopted in recent times. Other widely-used tools include brochures, newsletters and annual reports. (Basuroy et al 2003) In the recent times, technological uses of social networks, blogs, and even internet radio public relations professionals facilitate to directly send messages through their respective mediums. Methods are used to find out the reaction of the audience in the current market. Inquiring into the favorable appeals of the target audiences extensively include the use of surveys, conducting research or even focus groups. Various tactics are undertaken to attract target audiences by using the information gathered. This is then directed as a message to them using tools such as social or other popular mediums.`(Burrough and Bryan,2006) Increasingly, companies are utilizing interactive social networking options, such as media blogs, Twitter and Facebook, as tools in promotion for the PR campaigns. This can be credited to the fact that unlike the traditional tools, social media outlets enable the organization to engage in two-way communication, and receive relatively quicker feedbacks hence efficiently aiding in making accurate decisions. Reciprocal nature of communications Extracted from Effective Public Relations by Cutlip(2010) The above figure illustrates, communication is a reciprocal process of exchanging signals to inform, instruct, or persuade, based on shared meanings and conditioned by the communicators relationship and the social context. (Godes, 2004) NEGATIVE PUBLIC RELATIONS: Negative Public relation occurs under circumstances and situation when the message sent across to the public by the organization is seen not coherent to what it portrays. It may be expressed as that process which threatens the reputation and corporate identity of an organization due to improbable actions that leads to unlikely situations and circumstances. (Eliasberg et al 1997) However, this phenomenon can be either intentional i:e. (by an external source such as a competitor) or unintentional (inadequate research of an expected reaction or poor internal communications ). (Hueng et al,1982) Owing to the nature of this report, the researcher has chosen to consider only the unfavorable public relations for this study and thus Black public relations shall only be mentioned once. Thereafter, steps to deal only with unfavorable public relations shall be included for further part of this work. Intentional Negative Public Relations It indicates in context to incidences which are carried about by third party source with intention to tarnish the reputation of a targeted organization, these kind of intentional negative PR strategies are also known as Black Public Relations (James and Caryn 2006). It involves gathering information using high level of industrial espionage and competitive intelligence to uncover the targeted company secrets that are unfavorable to the organizations stakeholders (Hueng et al,1982). The only objective of such practices is to strategically disturb the channels and messages of communication between the organization and its shareholders. This kind of negative public relation is an unethical business practice yet it is been widely used against business rivals. (Grossmen et al1984) Unintentional Negative PR / Unfavorable Public relations. This is an occurrence under circumstances when an organization is facing a public challenge to its reputation. Generally these challenges may come in the following forms:- An investigation from a government agency. A criminal allegation. A media inquiry. A shareholders lawsuit A violation of environmental regulations Finally a violation in a number of other scenarios involving the legal,  ethical and / or  financial factors (Godes et al 2004). The above are challenges that an organization faces which may lead to an unfavorable Public relations situation for an organization. However, most of them can be contained almost immediately if handled with urgency. Generally, source of a negative Public relation is born out of mismanaged crises situation in an organization. Crisis communication is of utmost importance to contain any such unlikely circumstances. If efficiently handled, crisis communication can become the best defense against any issue turning into a fully blow catastrophe. An illustration to explain the above can be found in the case of Johnson Johnson. In 1982, after cyanide was discovered in some capsules of a JJ product Tylenol, J and J immediately announced a recall of an estimated stock of about a hundred million in circulation in its domestic market of the United States and other foreign market (Berger,2005). This decision of Johnson Johnson, to cooperate fully with the media, earned it lots of praises for its business principle of being socially responsible. The resultant was that the company received additional positive press coverage when it subsequently introduced its new tamper-resistant packaging. Similarly In March 2005, a woman bit into a finger while eating chili at Wendys. Wendys responded promptly and shut down that location. This was followed by carefully discarding all the other chilli that was dated as the controversial stock. The location was reopened only after a thorough investigation of the rest of the stocks.This crisis could have damaged Wendys image, but owing to it responding properly and appropriately, very little damage was observed to their image (Berger,2005). These are two of the few examples which illustrate efficient crisis management procedures despite not being in control the negative PR at the initial stages of the crisis. Johnson Johnson was able to gain positive publicity for the prompt decision making and was thus able to contain the situation before it went out of proportion. Conversely, many other organisations have shown lack in managing a crisis situation and have suffered for the same. Source Perrier is an example of such an organization that was unable to overcome negative publicity when its top management displayed poor crisis-management. Traces of benzene were found in the companys bottled water in 1990, however the company assured the public that it was only contained to bottles in North America. During the same time, scientists found traces of benzene in its bottled water which was being sold in Europe. This time, the management blamed it upon a contaminated filtering system an reassured that it was being tackled with utmost urgency. Never the less, media had then sampled the brands water from all its prevalent market and discovered that the situation had been persistent for a longer period of time and that the benzene laced product had been selling all around the world. The media questioned Perriers integrity and concern for public safety, and the company lost its dominant position in the marketplace; it has been unable to rebuild its reputation (Bogart and D ave 2001). The available literature on the source of negative PR is not coherently conclusive as different researchers have difference in the scope and width with regard to their view about the causes of unavoidable PR. Lerbinger (1997), attributes two causes i:e. management failure and environmental forces. He categorizes the two into eight categories of crisis situations which are as follows: Natural- for example Asian Tsunami which affected everything alike i:e. nations, government, corporations, businesses and so on. Technological- Mercedes A class had design faults thus had to roll over Confrontation- Shell Oil wanted to sink an oil platform into the North Sea and thus its petrol stations faced a consumer boycott. Malevolence-product tampering by private citizens, as in the case of Tylenol capsules of Johnson and Johnson Skewed Management- Barings Bank went out of business when the bank management was accused of turning a blind eye towards rouge trader Nick Leason. Deception Management misconduct- Enron Power Business and economic- Economic turmoil affecting businesses, hence organizations unable to live to the promise. (Lerbinger 1997) FEARN-BANKS FIVE STAGE OF CRISIS STAGE 1 Detection The organization is watching for warning signs STAGE 2 Preparation/prevention The organization takes notes of the warning signs and prepares plans proactively to avoid crisis, or reactive one to cope with the crisis if it is come. STAGE 3 Containment Taking Steps to limit the length of the crisis or its affects. STAGE 4 Recovery At this step, efforts are made to get back to normal operational conditions or effectiveness of an organization STAGE 5 Learning This is when the Organization reflects and evaluates the experience to consider the negative impacts for the organization and any possible benefits for the future. Fearns- Banks(2006), are amongst the school of thoughts that attribute Negative Public relation wholly to mismanaged crisis situation. In the table above, are the five stages of a business crises outlined that explain the steps to be ensured during different stages of a crisis. If attended to, the crisis management should be efficient and thus save the organization any unwanted harm to its reputation The most important efficient way of dealing with unfavorable public relation can be found in practicing crisis communication (Lerbinger 1997). Crisis communication aims at assisting an organisation to sustain continuity in the critical business processes. These business processes can be any information flowing during critical situations, natural calamities or event driven circumstances. The most commonly know five steps that must be ensured in situations threatening the PR of an organization may be best explained as the following Firstly, the corporation in crisis should be prompt and act accordingly. This can be achieved by addressing the public immediately following the discovery of the situation. Secondly, the corporation in question must maintain honesty as it is obliged to be completely truthful no matter what the consequences from the public may be. Thirdly, the corporation should be informative. This would require them to provide facts that are coherent with the situation and restrain speculation under any circumstance. The other reason for this step is to also assure that public does not create its own rumor as rumors might cause more damage to the organization as compared to the already worsened circumstance(Lerbinger 1997). Next, it is important to be socially concerned and illustrate efforts of improvement to the public. This would reflect on the business as being socially responsible hence improving chances of faster recovery from the damage incurred. Finally, maintaining two-way relationships. It is very essential as the corporation get response from the public hence increasing the chances of being accepted to do business with. More so, as this kind of communication shall project to the corporation directly about what is expected from them in the near future. These steps are essential in order to manage any crucial PR circumstances (Norton et al 2007). Quick response is the key to any negative publicity. Efficient and effective crisis communication strategy diagnosed in a premeditated manner can provide most of the solutions to problems relating to negative publicity. In this global and dynamic business world, technology can be effectively harnessed for communicating to the people about a rapid response to the issue. not only can this save the organizational reputation but also it can prevent any unlikely circumstances. Ensuring a co-ordinated response provides a stronger foundation to tackle tricky situations and in turn can result into a potential advantage to a range of potentially crippling  scenarios. A well thought out and executed plan shall reflect strongly upon the management of the organsation hence, bringing some more goodwill amongst the users. Timing of responding is a critical factor as the longer the lag, higher the chances of a considerable losses to company revenue and reputation (Reinstein et al 2005). An Effectiive crisis communication strategy will typically consider achieving most of the following objectives: Maintain connectivity Be readily accessible to the news media Show empathy for the people involved Allow distributed access Streamline communication processes Maintain information security Ensure uninterrupted audit trails Deliver high volume communications Support multi-channel communications Remove dependencies on paper based processes (Norton et al 2007) Crisis communication can play a significant role by transforming an unexpected situation into a competitive gain. The only essential requirement is respond accordingly and immediately to the urgent situation. CONCLUSION This study is an attempt at understanding the concept of Public relations and investigates into the causes and sources of negative Public relations. In a theoretical context, literature on negative Public relation shows a very distorted view amongst the researchers as it lacks clarity in its core concept of whether is it a result of mis communicated Public message or is it a concept of deliberately damaging a organizations reputation owing to competition rivalry. However, all of these views are coherent on the thought that quick response to the critical situations can effectively deal with the arising unfavourable circumstances. Efficient and effective crisis communication strategy diagnosed in a premeditated manner can provide most of the solutions to problems relating to negative publicity. Source of a negative Public relation is born out of mismanaged crises situation in an organization. Crisis communication is of utmost importance to contain any such unlikely circumstances. If efficiently handled, crisis communication can become the best defense against any issue arising in the organization. Ensuring a co-ordinated response provides a stronger foundation to tackle tricky situations and in turn can result into a potential advantage to a range of potentially crippling  scenarios. A well thought out and executed plan shall reflect strongly upon the management of the organsation hence, bringing some more goodwill amongst the users. Timing of responding is a critical factor as the longer the lag, higher the chances of a considerable losses to company revenue and reputation. Public relation also deals with complex functions of checking and monitoring the reactions of its actions as this illustrates what the organization reflects to its market. Thus regular contact with the public over the underlying issues provides better deciding power for the next course of action as and when required. Technology needs to be exploited the most in critical situations, in this modern day of vast technological choice, communication with the public is easier and cheaper than in the past Thus along with the prior mentioned five steps technological advantages should be used at it optimum to properly manage a crisis can as well as the six types of responses continue to be at the foundation of any crisis public relations.

Comparing Gilgamesh to Genesis Essay examples -- essays papers

Comparing Gilgamesh to Genesis In both Gilgamesh and Noah and the Flood, man’s wickedness leads to death, destruction, and rebirth all caused by billions of gallons of water sweeping the earth’s surface. The flood in both stories destroys most of mankind. The floods represent rebirth and a new beginning for mankind, as well as the gods and God’s wrath. In Gilgamesh the gods decide to destroy mankind by flooding the earth for six days and nights. Utnapishtim is chosen to build a boat in order to restart mankind after the flood. In the Bible God also decides to flood the earth due to the increase in wickedness. God chooses Noah to build an ark and store seven pairs of every clean animal and two of every other kind of animal on it so the earth can have a fresh start. God says to Noah: â€Å"Go into the ark, with all your household, for you alone have I found righteous before Me in this generation. Of every clean animal you shall take seven pairs, males and their mates, and of every animal w ith is not clean, two, a male and its mate; of the birds of the sky also, seven pairs, male a...

“Discussion on any three specialized branches of accounting

1. 1 Introduction: Accounting is a very interesting field. Accountancy is the science of recording classifying and summarizing transactions so that relation with outsiders is exactly determined and result of operation during a particular period can be calculated and the financial position as the end of the period may be shown. There are many specialized branches of accounting. In our assignment we discuss only three specialized branches of accounting. They are cost accounting, managerial accounting and human resource accounting.In the case of cost accounting cost calculations are done keeping historical and estimated costs cost accounting and the process calculating costs vary accounting to nature of business manufacturing activity or operating activities. Managerial accounting applies to all types of businesses–service, merchandising and manufacturing. Managerial accounting deals with the needs of the management rather than strict compliance with generally accepted accounting principles. It involves budgeting and forecasting, financial analysis, cost analysis, evaluation of business decisions, and similar areas.Human resource accounting is an extension of the Accounting principles of matching the costs and revenues and of organizing data to communicate relevant information. The Quantification of the value of Human resources helps the management to cope up with the changes in its quantum and quality so that equilibrium can be achieved in between the required resources and the prove. Human Resource Accounting provides useful information to the management. 1. 2 Objectives: (1) To know about the three specialized braches of accounting. (2) To know about their importance. (3) To know about their limitations.(4) To know about their effect in decision making. 1. 3 Limitations: (1) Lack of accounting knowledge. (2) Lack of information (3) Shortage of time 2. 1. 1Cost Accounting: Cost accounting is the accounting of the cost. It is made of two words- Cost and Ac counting. The term cost denotes the total of all expenditures involved in the process of production. Thus, it covers the costs involved in the production and the cost involved while receiving it. Accounting, on the other hand, collects and maintains financial records of each income and expenditure and make avail of such information to the concerned officials.Thus, cost accounting is a practice and process of cost which determines the profitability of a business concern by controlling the cost with the application of accounting principle, process and rules. Cost accounting includes the presentation of the information derived there from for purposes of managerial decision making. Thus, cost accounting is an arts as well as science. It is science because it is a body of systematic knowledge having certain principles. It is an art as it requires the ability and skill with which a cost accountant is able to apply the principles of cost accounting in various managerial problems.According to W. W. Bigg – â€Å"Cost accounting is the provision of such analysis and classification of expenditure as will enable the total cost of any particular unit of production to be ascertained with reasonable degree of accuracy and at the same time to disclose exactly how such total cost is constituted. † According to R. N. Carter, â€Å"Cost accounting is a system of recording in accounts the materials used and labor employed in the manufacture of a certain commodity or on a particular job. † Thus, cost accounting is considered as an art as well as science.It is also a prime part of accounting system which records systematically the cost involved in raw materials and labor used in the process of production and the same time determines the total cost and unit cost of product, the process of recording classifying and analyzing of cost is the cost accounting. 2. 1. 2 Importance of Cost Accounting: Management of business concerns expects from Cost Accounting detailed cost information in respect of its operations to equip their executives with relevant information required for planning, scheduling, controlling and decision making.To be more specific, management expects from cost accounting information and reports to help them in the discharge of the following functions: (a) Control of material cost: Cost of material usually constitutes a substantial portion of the total cost of a product. Therefore, it is necessary to control it as far as possible. Such a control may be exercised by- (i) Ensuring un-interrupted supply of material and spares for production. (ii) By avoiding excessive locking up of funds/capital in stocks of materials and stores. (iii) Also by the use of techniques like value analysis, standardization etc. to control material cost.(b) Control of labour cost: It can be controlled if workers complete their work within the standard time limit. Reduction of labour turnover and idle time to help us, to control labour cost. (c) Control of overheads:Overheads consists of indirect expenses which are incurred in the factory, office and sales department; they are part of production and sales cost. Such expenses may be controlled by keeping a strict check over them. (d) Measuring efficiency: For measuring efficiency, Cost Accounting department should provide information about standards and actual performance of the concerned activity.(e) Budgeting: Now-a-days detailed estimates in terms of quantities and amounts at* drawn up before the start of each activity. This is done to ensure that a practicable course of action can be chalked out and the actual performance corresponds with the estimated or budgeted performance. The preparation of the budget is the function of Costing Department. (f) Price determination: Cost accounts should provide information, which enables the management to fix remunerative selling prices for various items of products and services in different circumstances.(g) Curtailment of loss during the of f-season: Cost Accounting can also provide information, which may enable reduction of overhead, by utilizing idle capacity during the off-season or by lengthening the season. (h) Expansion: Cost Accounts may provide estimates of production of various levels on the basis of which the management may be able to formulate its approach to expansion. (i) Arriving at decisions: Most of the decisions in a business undertaking involve correct statements of the likely effect on profits. Cost Accounts are of vital help in this respect.In fact, without proper cost accounting, decision would be like taking a jump in the dark, such as when production of a product is stopped. 2. 1. 3 Limitations of Cost accounting: Cost Accounting is not an exact science like other branches of accounting but is an art which has developed through theories and accounting practices based on common sense and reasoning. These practices are changing with time. There is no stereotyped system of cost accounting applicable to all industries. It lacks uniform procedure. Concepts, methods and techniques of cost accounting understood and applied differently by different industries.It is used only by big enterprises. The limitations of cost accounting are as follows: 1. The system is more complex: Cost accounting needs to identify the different types of expenses and allocation of expenses is considered as a complicated system of accounting. It needs different forms and formulas to collect the data and preparing the reports. Also it requires number of steps in ascertaining such details. So it involves a more complex system. More complex and complicated system of cost accounting is one of the limitations facing by the cost accounting. 2. It is expensive:In installing and maintaining cost accounting system requires more man power and resources. More analysis, allocation and absorption of overheads requires considerable amount of additional work. If the expenses incurred in ascertaining the cost is more than what is derived from it, then the process of cost accounting is meaningless. In short, the expenses of cost accounting should not be more than the profit derived from cost accounting. Many companies do not adopt cost accounting owing the fact that it is more expensive and not economical. 3. Inapplicability of costing method and technique:Technique and methods of cost accounting differ from organization to organization. One standard method is not adequate for all the requirement of different organizations. It depends on the nature of business and the type of service/product manufactured by the firm. If wrong technique or method is used, it will affect the result. So inapplicability of same costing method and technique is the one of the main limitation of cost accounting. 4. Not suitable for small scale units: One of the limitations faced by the cost accounting in installing it in all types of business is that it is not applicable to small scale units.Through the traditional accounti ng, small scale units can control the cost effectively. 5. Lack of Accuracy: Use of notional cost such as standard cost, estimated cost etc. would not bring out the actual cost of the product. So the cost accounting lacks the accuracy of its results. 6. Lacks social Accounting: Social accounting is outside the scope of cost accounts. Cost accounting fails to take into account the social obligation of the business. 7. Need preparation of frequent reconciliation to verify accuracy: Results shown by cost accounts differ from those of financial accounts.Preparation of reconciliation statements to verify the accuracy is frequently required. This leads to unnecessary increase in workload. 8. Duplication of Work: Many industrial units function effectively and control the cost effectively with the financial accounting. Preparing cost accounting is unnecessary for them and it involves duplication of accounting work. 9. Use of Secondary Data: Cost accounting depends on financial statements fo r a lot of information. Any errors or short coming in the information will affect the results. 10. Lack of cooperation of employees: Cost accounting depends heavily on the cooperation of employees concerned.Lack of cooperation of employees will affect the overall performance of cost accounting. Non-cooperation or opposition from employees will affect the results. 11. Does not control Cost by itself: Cost accounting will not control the cost. It only brings out the possibility of areas which needs control. If the organization does not have an efficient management, the reports and results brought out by the cost accountant is useless. So cost accounting will not control the cost by itself. It needs an effective and efficient management to use it. 12. It is based on estimation and previous data:Most of the data used by a cost accountant is based on estimation of indirect costs, assumptions and previous data. Not using the actual data and costs is the limitation of cost accounting. 13. It only brings out the cost of goods or services: To find out the operational results, we need to depend on financial accounting. Cost accounting will not bring forth the financial status of the company. 14. It serves the information need of the management: We cannot depend on cost accounting for the financial information required by the shareholders, creditors, employees and the society at large.It only serves the requirement of information needed by the management. 15. Not useful for determining the tax liabilities: We cannot treat cost accounting as a basis for determining the tax liabilities of the business. Financial accounting is required for the determination of tax liabilities. 2. 1. 4 Cost Accountings effect on decision making: Managers make decisions that govern how a company reaches its goals. Many of these goals have financial aspects, such as revenue and profit targets. The level of costs included in such decisions has a major impact on the finances of the company.Relia ble reporting of actual costs, accurate estimation of projected costs and the appropriate integration of such costs in managerial decisions is a key component of business operations that meet their targets and further the goals of the company. Relevant Costs: Typical managerial decision making selects one of two or more alternatives. Costs that remain the same no matter which alternative the manager chooses are not relevant to the decision. In a cost-based decision on out-sourcing, a manager has to consider the cost of the subcontract and the savings in-house.For example, if the company still has to pay the full rent despite having fewer employees, the rent is not a relevant cost. If the company can move to a smaller location and pay less rent, the rent becomes relevant. Fixed Costs: The type of cost impacts a manager's decision making. Fixed costs are totals that remain the same independently of the volume of production. Higher production levels result in a reduced cost-per-unit as far as fixed costs are concerned. Typical fixed costs are facility related, such as heating and insurance.They are important for managerial decisions regarding optimal production levels because they influence the product cost and, through the cost, the pricing and profit levels. Variable Costs: A type of cost with a different impact on managerial decisions is the variable cost. Variable costs stay the same on a cost-per-unit basis, but their totals increase with the volume of production. Typical variable costs are materials used in production and direct labour to make the products. Variable costs are important for overall company budget decisions and planning for financing.Managers add variable costs as per-unit-costs times’ production volume to fixed costs to determine total production costs. Step Costs: Step costs are a combination of fixed and variable costs that a manager has to consider to avoid major discrepancies in cost calculations. They act as fixed costs up to a c ertain limit and then change to a new value. Typical step costs are those associated with machine capacity or batch processing. If production volume exceeds certain limits, costs rise substantially to a new, higher level as the company needs an additional machine or has to produce an additional batch.The importance of including step costing in managerial decision making is to either avoid exceeding step limits or to include the relevant higher costs. 2. 2. 1 Management or Managerial Accounting: Management accounting or managerial accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions. Managerial accounting information provides data-driven input to these decisions, which can improve decision-making over the long term.Small business managers can leverage this powerful tool to hel p make their business more successful by understanding how management accounting benefits common business decision contexts. According to the Institute of Management Accountants (IMA): â€Å"Management accounting is a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization's strategy†.The Institute of Certified Management Accountants (ICMA) states â€Å"A management accountant applies his or her professional knowledge and skill in the preparation and presentation of financial and other decision oriented information in such a way as to assist management in the formulation of policies and in the planning and control of the operation of the undertaking†. Management accountants therefore are seen as the â€Å"value-creators† amongst the accountants.They are much more interested in forward looking and taking decisions that will affect the future of the organization, than in the historical recording and compliance (score keeping) aspects of the profession. Management accounting knowledge and experience can therefore be obtained from varied fields and functions within an organization, such as information management, treasury, efficiency auditing, marketing, valuation, pricing, logistics, etc. 2. 2.2 Importance of Management or Managerial Accounting: The main aim of managerial accounting is toimprove the efficiency and quality of operationsby providing program owners and all others with suitable and applicable cost based performance information to permit for nonstop improvement in distributing the output to outcome the stockholders. Managerial accounting has been developed and used with all from the beginning times to help all the directors to understand the costs of running a project.Modern managerial accounting is created during the industrial rev olution during the difficulties of running a large scale business which show the way to the development of scheme for recording and checking costs to help business proprietors and managers to finalize and make conclusions. So, to conclude, for any business unit starting from the smallest business activity to the largest multinational business to be succeeded requires the use of managerial accounting concept and practices. This accounting provides data to owners for preparation and scheming of rating products and services for customers too.The main focus of managerial accounting is to help the managers for making better decisions. Because of all these reasons, businesses and organizations hire on managerial accountants and thereby, they are becoming integral persons of decision making teams instead of just data providers. 2. 2. 3 Limitations of Management or Managerial Accounting: Though management accounting is helpful tool to the management as it provides information for planning, controlling and decision making, still its effectiveness is limited by a number of reasons. Some of the limitations of management accounting are as follows: 1.Based On Accounting Information: Management accounting is based on data and information provided by financial accounting and cost accounting. As such the correctness and effectiveness of managerial decisions will depend upon the quality of data provided by cost and financial accounts. So, effectiveness of management account is limited to the reliability of sources of information.2. Lack of Knowledge: The use of management accounting requires the knowledge of number of related subjects. Deficiency in knowledge in related subjects like accounting principles, statistics, economics, principle of management etc.  will limit the use of management accounting. 3. Intensive Decisions: Decision taking based on management accounting that provide scientific analysis of various situations will be time consuming one. As such management ma y avoid systematic procedures for taking decision and arrive at decision using intuitive. And intuitive limit the usefulness of management accounting. 4. Management Accounting Is Only A Tool: The tools and techniques of management accounting provide only information and not decisions. Decisions are to be taken by the management and implementations of decisions are also done by management.5. Evolutionary Stage: Management accounting is still in a development stage and has not yet reached a final stage. The techniques and tools used by this system give varying and differing results. It is still named as internal accounting and/ or operational accounting. 6. Personal Prejudices and Bias: The interpretation of financial information may differ from person to person depending upon the capability of the interpreter. Analysis and interpretation of data and information may be influenced by personal basis. As such, the objectivity of decision may be affected by personal prejudices and bias.7. Psychological Resistance: Changes in traditional accounting practices and organizational set up are required to install the management accounting system. It calls for a rearrangement of the personnel and their activities and framing of new rules and regulations which generally may not be liked by the people involved. 8. Persistent efforts: The conclusions draws by the management accountant are not executed automatically. He has to convince people at all levels. In other words, he must be an efficient salesman in selling his ideas. 9.Wide scope: Management accounting has a very wide scope incorporating many disciplines. It considers both monetary as well as non-monetary factors. This all brings inexactness and subjectivity in the conclusions obtained through it. 10. Top-heavy structure: The installation of management accounting system requires heavy costs on account of an elaborate organization and numerous rules and regulations. It can, therefore, be adopted only by big concerns. 1 1. Opposition to change: Management accounting demands a break away from traditional accounting practices.It calls for a rearrangement of the personnel and their activities, which is generally not like by the people involved. 2. 2. 4 Managerial Accountings effect on decision making: Small business owners are faced with countless decisions every business day. Managerial accounting information provides data-driven input to these decisions, which can improve decision-making over the long term. Small business managers can leverage this powerful tool to help make their business more successful by understanding how management accounting benefits common business decision contexts. Relevant Cost Analysis:Managerial accounting information is used by company management to determine what should be sold and how to sell it. For example, a small business owner may be unsure where he should focus his marketing efforts. To evaluate this decision, an accounting manager could examine the costs that d iffer between advertising alternatives for each product, ignoring common costs. This process is known as relevant cost analysis and is a technique that is taught in basic managerial accounting courses. The same process can be used to determine whether to add product lines or discontinue operations. Activity-based Costing Techniques:Once the company has determined what products to sell, the business needs to determine to whom they should sell the products. By using activity-based costing techniques, small business management can determine the activities required to produce and service a product line. Embedded in this information is the cost of customers. Deciding which customers are more or less profitable allows the business owner to focus advertising toward the consumers who are the most profitable. Make or Buy Analysis: A primary use of managerial accounting information is to provide information used in manufacturing.For example, a small business owner may be considering whether t o make or buy a component needed to manufacture the company's primary product. By completing a make or buy analysis, she can determine which choice is more profitable. While this technique is certainly useful, small business owners should only use these analyses as a factor in the decision. There could be other non-financial metrics that are important to consider that would not be part of the analysis. Utilizing the Data: Managerial accounting information provides a data-driven look at how to grow a small business.Budgeting, financial statement projections and balanced scorecards are just a few examples of how managerial accounting information is used to provide information to help management guide the future of a company. By focusing on this data, managers can make decisions that aim for continuous improvement and are justifiable based on intelligent analysis of the company data, as opposed to gut feelings. Information: Accounting management is usually referred to as managerial acc ounting or cost accounting. The main role of accounting managers is to analyze the financial information of a company and to make future decisions for the company.All the decisions accounting managers make are for internal company use only. The information they provide is not given to outside sources at all; it is strictly for upper-level management and owners of the company. The information they provide is used only to increase a company's profitability. Revenues: One of the main roles of accounting managers is to study the revenues of a company. Studying the revenues consists of examining all sources of revenues and looking for ways to increase them. Accounting managers try to make decisions the company can implement that will increase overall revenues.This includes ways of increasing sales and other ways of increasing revenues such as renting out extra space. Expenses: Expenses in a business need to be controlled and monitored. One way company increases profitability is by elimin ating or decreasing unnecessary expenses. Management accountants examine all expenses and look for ways to decrease them. Often this involves cost accounting, which is a process of calculating production costs of goods, and finding the most efficient way of making them and the most efficient quantity they should make at a time.Decisions: With the revenues and expenses analyzed, accounting managers determine what parts of the company are working well and what needs to be changed. This is where the managers make decisions and they give this information to those above them who will implement the ideas they have. Budgets and Forecasting: Another role of accounting managers is determining a budget and forecasting future plans and goals. With the information they've analyzed, part of their job is to create a realistic budget for the company to follow.They also forecast future ideas for increased growth within the company. 2. 3. 1 Human resource Accounting: Generally we can say that, Human Resource Accounting (HRA) is the process of assigning, budgeting, and reporting the cost of human resources incurred in an organization, including wages and salaries and training expenses. In other words, Human Resource Accounting is the process of identifying and reporting the Investments made in the Human Resources of an Organization that are presently not accounted for in the conventional accounting practices.In simple terms, it is an extension of the Accounting Principles of matching the costs and revenues and of organizing data to communicate relevant information. The Quantification of the value of Human Resources helps the management to cope up with the changes in its quantum and quality so that equilibrium can be achieved in between the required resources and the provided information. The American Accounting Association’s Committee on Human Resource Accounting (1973) has defined Human Resource Accounting as â€Å"the process of identifying and measuring data about hu man resources and communicating this information to interested parties†.HRA, thus, not only involves measurement of all the costs/ investments associated with the recruitment, placement, training and development of employees, but also the quantification of the economic value of the people in an organization. Flamholtz (1971) too has offered a similar definition for HRA. They define HRA as â€Å"the measurement and reporting of the cost and value of people in organizational resources†. At last, we can say that, Human Resource Accounting is the process of assigning, budgeting, and reporting the cost of human resources incurred in an organization, including wages and salaries and training expenses.It’s the activity of knowing the cost invested for employees towards their recruitment, training them, payment of salaries & other benefits paid and in return knowing their contribution to organization towards its profitability. 2. 3. 2 Importance of Human Resource Account ing: Human Resource Accounting provides useful information to the management, financial analysts and employees as stated below:- Human Resource Accounting helps the management in Employment and utilization of Human Resources.It helps in deciding transfers, promotion, training and retrenchment of human resources. It provides a basis for the planning of physical assets via human resources. It helps in evaluating the expenditure incurred for imparting further education and training of employees in terms of the benefits derived by the firm. It helps to identify the causes of high labor turnover at various levels and taking preventive measures to contain it. It helps in locating the real cause for low return on investment, like improper or under-utilization of physical assets or human resources or both.It helps in understanding and assessing the inner strength of an organization and helps the management to steer the company well through the most averse and unfavorable circumstances. It p rovides valuable information for persons interested in making long term investments in the firm. It helps the employees in improving their performance and bargaining power. It makes each employee understand his contribution towards the betterment of the firm via the expenditure incurred by the firm on him. 2. 3. 3 Limitations of Human Resource Accounting:Human Resource Accounting is the accounting methods, systems, and techniques, which coupled with special knowledge and ability, assist personnel management in the valuation of personnel in their knowledge, ability and motivation in the same organization as well as from organization to organization. It means that some employees become a liability instead of becoming a human resource. HRA facilitates decision making about the personnel i. e. either to keep or to dispense with their services or to provide mega-training. There are many limitations which make the management reluctant to introduce HRA.Some of the Attributes are:- 1. There is no proper clear cut and specific procedure or guidelines for finding costs and value of human resources of an organization. The systems which are being adopted have certain drawbacks. 2. The period of existence of Human Resource is uncertain and hence valuing them under uncertainty in future seems to be unrealistic. 3. The much needed empirical evidence is yet to be found to support the hypothesis that HRA as a tool of management facilitates better and effective management of human Resources. 4.As human resources are incapable of being owned, retained, and utilized, unlike the physical assets, there is a problem for the management to treat them as assets in the strict sense. 5. There is a constant fear of opposition from the trade unions as placing a value on employees would make them claim rewards and compensations based on such valuations. 6. In spite of all its significance and necessity, the Tax Laws don’t recognize human beings as assets. 7. There is no universally a ccepted method of the valuation of Human Resources. 2. 3. 4 Human Resource Accountings effect on decision making:The effect of human resource investments as well as other decisions and management styles are now represented as a human resource condition precedent to the ultimate productivity or effectiveness of the organization. HRA is not useful to the management alone in achieving its economic goals. It could also be the source of important information for investment decision purposes. The inclusion of appropriate human resource data in published financial statements would, in all likelihood, make such statements for more meaningful in predicting future performance which is, of course, the principal concern of investors (Jawaharlal Lal, 2009).When managers go through the process of HRA measurement treating human resources as capital assets, they are more likely to make decisions that treat the company's employees as long-term investments of the company. Flamholtz (1976) describes t he HRA paradigm in terms of the â€Å"psycho-technical systems† (PTS) approach to organizational measurement. According to the PTS approach, the two functions of measurement are: first, process functions in the process of measurement and second, numerical information from the numbers themselves.Whereas one role of HRA is to provide numerical measures, an even more important role is the measurement process itself. The HRA measurement process as a dual function attempts to increase recognition that human capital is paramount to the organization's short and long-term productivity and growth. When managers go through the process of measuring human resources, they are more likely to focus on the human side of the organization and are more likely to consider human resources as valuable organizational resources who should be managed as such.These are also the effects which are necessary in decision making- Employment and utilization of Human Resources. Information for persons intere sted in making long term investments in the firm. Locating the real cause for low return on investment. Planning of physical assets via human resources. Deciding transfers, promotion, training and retrenchment of human resources. 3. 1 Findings: 1. From our assignment we find the specialized branches of accounting. 2. This assignment helps us to know about the importance and limitations of cost management and human resource accounting. 3.From this assignment we also find how cost, management and human resource accounting effect in decision making. 3. 2 Recommendation: 1. If we want to apply cost accounting in all business related sectors this system should be simple. 2. we think cooperation of employees is necessary for the overall performance of cost accounting. 3. cost accounting should not be expensive. 4. Management accounting knowledge should be broader. 5. We think proper clear cut and specific procedure or guidelines should be created for finding costs and value of human resou rces of an organization. 6.Universally accepted method should be created for the valuation of Human Resources. 3. 3 Conclusion: Cost accounting is not an exact science like other branches of accounting but is an art which has developed through theories and accounting practices based on common sense and reasoning. Management accounting is helpful tool to the management as it provides information for planning, controlling and decision making, and the main aim of managerial accounting is to improve the efficiency and the process which provides useful information to the management, financial analysts and employees.