Karma And Samsara Essays - Shabda, Reincarnation, Indian Philosophy

Karma And Samsara The belief in Karma and Samsara form the basis for the Hindu's religious worldview. It has been central to Hinduism for thousands of years, and as a result forms a major part in the philosophical thinking of many Hindu's today. The ideas of Karma and Samsara are evident in almost all of the great Hindu scriptures, being touched on in the Veda's, but first properly introduced in the Upanishads. When the idea of Samsara was first introduced it led to a quest for liberation through the practice of austerity or meditation or both. To be released form this life the Hindu's needed to wipe out the effects of their past actions or Karma. It is this set of beliefs that formed the background of many of Hindu's religious movements and beliefs. Karma is the belief according to which a person's future life is determined by past and present actions. Every action, bodily, intellectual or ethical, good or bad, big or small will have its effect. Nothing other than the effects of earlier actions has determined the present state of affairs and nothing other than the present actions will determine the future circumstances. The law of Karma allows no room for chance or divine intervention as everything is inevitably determined by it. The Brhardaranyaka Upanisad simply sates ?By good actions one becomes good, by bad actions one becomes bad?(4.4.5) (Koller 1982: 59). Intertwined with belief in Karma is the idea of Samsara, which is the cycle of repeated births and deaths that subjects an individual not merely to one death but to innumerable deaths (Koller 1982:9). Hindu's believe that as a person dies the Atman (the unconscious, immaterial part of a human) carries the results of their good and bad actions (Karma) into their next existence. This previous Karma will determine what sort of position a Hindu will occupy in their new existence, for example, if a person in a low caste has been very good in their past existence they will be born into a higher caste in their next life. The ideas of Karma and Samsara have justified the unequal Caste system, which has been an integral part of Indian society for hundreds of years. At the time of the Rig Veda (the earliest Hindu scriptures around 1000 B.C.E) (Smart 1989: 60) the key concepts of Karma and Samsara had not actually been stated. However, it does mention that a person's conduct in this world determines his life after death. The brahmins (the religious leaders) stressed the importance of the sacred act of sacrificing which was supposed to have a bearing on man's fate in the next world, and consequently the Satapatha Brahmana 11.1.8,6, states that ?the Sacrifice becomes the self of the sacrificer in the next world?(Stutley 1985: 23). So, even at this early stage of Hinduism, the idea of Karma played an important role in the Hindu's worldview. It was not until the Upanishads (the principal ones dating from 800-400B.C.E) (Smart 1989:49) that we first meet with the doctrines of Karma and Samsara. The Upanishads are concerned essentially with the meaning of the sacrificial rites, and come to the conclusion that knowledge in the ?true reality' is the key rather than expertise in rituals like the Rig Veda's were. In the process they introduce profound metaphysical and religious ideas, such as Karma and Samsara. The Chandogya Upanisad sums up the ideas of Karma and Samsara ?those who are of pleasant conduct here the prospect is indeed that they will enter a pleasant womb, either the womb of a Kshatriya or the womb of a Vaisya (high Indian Castes). But those who are of a striking conduct here the prospect is indeed, that, they will enter the womb of a dog, or the womb of a swine, or the womb of an outcast?(Lipner 1994: 45). The central concept in the Upanishads is that of Brahman. Brahman is the highest truth, the eternal being on which all other beings depend on. Brahman is the same as the atman, in other words, that ultimate being out there, is the same as that eternal something within you. The goal for many Hindus became at this time to gain Moksha (release from Samsara) which

Examining a Business Failure

Examining a Business Failure Free Online Research Papers When a business fails the causes can be wide ranging, from poor management decisions, to a downturn in the economy, to not enough cash flow, to not able to compete with larger rivals, to name a few. However, when the reason a business fails is due to something like greed then a business failure takes on a whole new meaning. Tyco Corporation and Taxes Tyco CEO Dennis Kozlowski was not the first member of corporate America to get a little greedy, and he will not be the last. However, Mr. Kozlowski made a decision that proved to be one that cost not only him his job, but cost his company its reputation, its stockholders and stakeholders their money and trust, its board and some employees of Tyco their jobs, and the public their trust in the once good name of the company he represented. So why did Mr. Kozlowski do this, because he and other people who surrounded him at Tyco thought they could cheat the United States Government out of millions of dollars in Federal Taxes, no, plain and simple it was greed. According to reports in 2002 Mr. Kozlowski’s downfall came when some irregular transactions came to the attention of the New York State Banking Department dealing with transfers into the bank account of a high-end art dealer over the period of a few short days. These transfers, in the seven figure dollar range, lead them to Mr. Kozlowski and the Tyco investigation began to unravel from there. What was eventually discovered was Mr. Kozlowski’s ability to avoid paying over $13 million in New York State and City taxes, and Tyco’s ability to set itself up as a corporation based in tax friendly Bermuda with offshoots in Barbados, the Cayman Islands, and Jersey, in order to slash its 2001 tax bill by $600 million. Tyco made the game of finding new ways of avoiding paying taxes into a new art form, according to some before the house of cards came tumbling down and the Security and Exchange Commission caught up with Mr. Kozlowski and his co-conspirators. What Could Have Been Done The public might never truly know what occurred behind the scenes at Tyco during Mr. Kozlowski’s reign. One can only surmise from reports that have been published that Tyco’s Board of Directors and upper level management knew what was occurring in regard to the creative ways that taxes were avoiding being paid. However, because no one stepped up and said anything, or so the public knows, or did anything before the New York State Banking Commission and the Security and Exchange Commission became involved, one can surmise that this behavior was condoned and therefore, approved. If there had been a member or members of the Board of Directors or upper management willing to take or assume a leadership role or even play the part of whistleblower perhaps the fiasco that became the mess at Tyco could have been stopped long before 2002. There might have been someone who tried and was either stopped in his or her tracks, perhaps threatened with legal action or fired, the public might never know. But internal procedures should have been in place and someone should have stepped up and said that the company should be paying its tax obligation to the United States Government. The company had moved its headquarters to Bermuda in 1997, someone should have said or done something then, perhaps this all or some of it could have been avoided. In the case of Mr. Kozlowski’s personal tax issues, the Board of Directors and upper management cannot be responsible for its CEO’s lack of personal ethics, but most companies do have some sort of clause in the contract up per management signs in regard to conduct. One would believe that Mr. Kozlowski’s personal tax filings would fall under such a clause, and would also have to be scrutinized each year for irregularities. Perhaps if such a clause is not part of these contracts companies might want to consider making them part of them, to avoid just such a scenario as Mr. Kozlowski’s. Conclusion Tyco’s failure as a business was not due to a downturn in the economy or a cash flow problem, but something else entirely. It was due to greed, and the wish to do anything possible to avoid paying taxes to the United States Government. If not for one pair of sharp eyes noticing some odd banking transactions, the Tyco Corporation’s tax evasion scheme might still be going unnoticed today. References Byrnes, N. (2002, December 23). The Hunch That Led to Tyco’s Tumble. Business Week Online Byrnes, N., Brady, D. (2002, February 4). What to Look for in Tyco’s Numbers. Business Week Online Mintzberg, H., Lampel, J., Quinn, J. B., Goshal, S. (2003). Organization. In The Strategy Process: Concepts, Contexts, Cases, Global 4th Edition (pp. 207-241). : Prentice Hall. Symonds, W. C., Smith, G. (2002, July 1). The Tax Games Tyco Played. Business Week Online Research Papers on Examining a Business FailureThe Effects of Illegal ImmigrationThe Project Managment Office SystemTwilight of the UAWNever Been Kicked Out of a Place This NiceDefinition of Export QuotasIncorporating Risk and Uncertainty Factor in CapitalStandardized TestingPETSTEL analysis of IndiaAnalysis of Ebay Expanding into AsiaUnreasonable Searches and Seizures

Writing for accountants - Emphasis

Writing for accountants Writing for accountants Finance is a murky place for many people. Money comes into the bank account and it goes out again. And the process in between is something of a mystery. But even if your clients are financially savvy, it can still be difficult to explain money matters. Accounting has its own language and is often riddled with jargon that even experienced business people can sometimes find difficult to understand. (I know: Im one of them.) Writing financial information in accountingese can waste time and money. If your clients are unclear about what your figures mean, theyll ask for further clarification. A single document could lead to several hours of unnecessary (and frustrating) follow-up phone calls. Thats one reason why the tide is turning in the financial industry. Leading firms such as Deloitte, Ernst Young and Grant Thornton have commissioned specialist writing training programmes. And more accounting firms are following suit, adopting plain English in all their written communications. Another reason is that the Financial Services Authority keeps a watchful eye on adverts for financial products and services that are misleading. So as a finance professional, you have to make sure your writing is not just legal, but effective too. Follow our six steps to clear client communication and you cant go wrong. 1. Put your reader first Many accountants overestimate the knowledge their clients have. Even if you have been working with a client for many years, theres no guarantee they really understand the nuances of finance. Get back to basics by asking yourself the following questions: What is the document about? Who will read it? How much do they already know about the subject? What do they absolutely need to know? How important is the subject to them? How interested are they in the subject? Use the answers as a guideline for the amount of detail that you need to include in your document. 2. Avoid a mind-dump of ideas Whether youre writing an email, contract or report, do plenty of groundwork before putting pen to paper. Brainstorm all your ideas using a mind map and then put your points in order of importance. If youre having trouble getting started, ask yourself the questions: Who? What? Where? When? And Why? Becoming clear in your thinking helps you to create clearly structured documents that are easy to follow. 3. Put technical terms in plain English Financial abbreviations and other technical terms can be useful when communicating with colleagues but they can confuse clients. For example, the term accrual rate may seem simple but it still needs to be accompanied by an explanation of how the interest is built up. Similarly, never assume that your clients will understand terms such as smoothing, arbitration and cap-and-collar rate. You dont need to dumb down your writing, just make sure you provide clear, concise explanations. 4. Avoid verbosity Often, though, its the words in between the jargon that cause the problem. Never add redundant words into your writing. For example, I herein enclose details of your asset classes for the aforesaid investment, as requested sounds complicated, archaic and stilted. A much simpler way of writing it is, I enclose details of your investments, as requested. 5. Opt for verbs instead of nouns Verbs help to give sentences movement and life. So write, We will decide on our next steps on Monday, rather than, A decision will be made on our next steps on Monday. The word decide is more powerful than decision. And the first sentence is also written in the active voice, so it is punchier. 6. Keep sentences short and sweet Aim for your sentences to be a maximum of 20 words. If you make your sentences longer, its likely your readers will have trouble making sense of what you mean. Remember, clear language makes sound business sense. It sends out the message that you have nothing to hide and that your words are as transparent as your financial dealings.

Holfstede cultural dimensions Essay Example | Topics and Well Written Essays - 750 words

Holfstede cultural dimensions - Essay Example The above practice would help in enhancing the applicability of the human resources practices to help in meeting the needs of the personnel employed in different multinational organizations. Culture is learned through the inherited human nature, based on different preferences, experiences, and values. Four cultural dimensions of Holfstede identifies those global applications, which are reflected by, in all aspects of life such as family life, practices of child rearing, education, health care and the employment practices (ASHA, 2014). The cultural dimensions as generated by the cultural scientist, Geert Hofstede are generated based on the cultural dimensions model which is elucidated as follows. The parameter of individualism or collectivism as generated by Hofstede evaluates the culture of a region based on individualistic and collectivist attributes. People dwelling in regions governed by collectivist approaches operate in a close cultural setting that reflects mutual care and understanding for each other. The collectivist countries also reflect honor for the existing cultural and social norms. On the other hand the regions governed or based on individualistic cultures reflect individuals that tend to take decisions in an independent fashion by not taking into consideration the needs and views of other members in a social group. Thus, decisions though taken by individuals based on social norms are loosely knit to each other thereby affecting the existing social fabric (Piepenburg, 2011). This dimension can influence the perceptions of person’s disability. For example, after facing any negativity in the life or suffering of any accidental disability can change the thoughts of the person. The victim can be more focused to live an independent life by analyzing the cultural backgrounds. The caretakers of these victims can facilitate them for a self-care life (ASHA, 2014). Uncertainty Avoidance tends

Freedom and Social Political Philosophy Essay Example | Topics and Well Written Essays - 3250 words

Freedom and Social Political Philosophy - Essay Example Social-political philosophy, therefore, refers to discipline infrastructure that aims to solve and discover problems that are deeply rooted in the society and affects human beings either directly or indirectly. It seeks to create a relationship between the society and man. Social-political philosophy is considered universal, prescriptive or largely theoretical in context (Simon, 2002). Social-political philosophy concerns the existence of man in the society. It helps identify the nature of human beings and evaluates how they are able to relate to the society. It deals with man’s relationship and conducts with the society at large. The questions posed by social-political philosopher’s targets issues such as democracy, rules and the purpose of the state. The person’s metaphysical orientation is one of the element s that determines political philosophy various questions that a social-political philosopher asks are vital in the creation of rules and laws associated with man and aimed at establishing the re3lationships that coexist with the society. The culture and experience of a philosopher determine how they are able to respond to the many questions raised and targeting man and society (Russell, 2000). A philosopher relates their ideas to those who came before them and the current issues affecting the society as a man’s dwelling place. Soc ial-political philosophy and political science functions together through political science are associated with answers that are descriptive (it says, ‘what is not and what is’). Political philosophy, on the other hand, utilizes the evaluative and analytical method in dealing with most of its issues. The paper seeks to discuss a social-political philosophy theme in the society. Freedom and justice are some of the themes in the social-political philosophy. The idea of freedom is recognized as ambiguous, indefinite and open to a lot of misconception.  

Simmons Leading changes Essay Example for Free

Simmons Leading changes Essay General Overriding Problem: The case mainly focuses on the challenges of implementing change programs at Simmons. There is resistance to change. (The sources of resistance are derived from both individuals and organization.) Besides the resistance to change, the dominant organizational culture exists within Simmons is not in consistency with the Simmons’ core organizational culture. This inconsistency further hinders the Simmons from implementing change programs smoothly. Simmons is in its toughest period of time ever in history. There are several forces (Economic shocks are the most important stimulants to change at Simmons) that require Charlie Eitel, CEO of Simmons, to implement comprehensive change program, i. e. the Great Game of Life (GGOL). However, the implementation of GGOL faces huge resistance. Individual Sources: Firstly, there is fear of the unknown among the employees and the top managers. The outcomes of GGOL are uncertain, employees feel like their safety and job securities are threatened, especially resignation of plant managers has already happened. Secondly, individuals have habits. They prefer to work in their accustomed ways. When people are confronted with the GGOL, they may think that they will shift from the environment they are habituated to. This thought will result in resistance to change. Thirdly,economic factors also trigger resistance to change. GGOL is ambiguous to most employees and managers at Simmons. They are concerned about the changes in their job tasks or established work routines. They may not be able to perform new tasks to their previous standards, especially when their pay is closely associated with productivity. Organizational Sources: Firstly, Structural inertia acts as a counterbalance to sustain stability and resist changes. The culture shared by a majority of the Simmons’ members (i.e. dominant culture) is inconsistent with the original organizational culture established by the company. The  inconsistency will further strengthen structural inertia to resist change. For example,leadership style at Simmons will be changed completely. Simmons leadership vision states that they encourage new ideas, open communication, and having fun. However, the dominant culture deviates from the core values. The actual leadership is very much motivation through intimidation. GGOL will completely revamping the company’s dictatorial form and ensure that Simmons is running on the right track. Secondly, there are resources constraints. Organizations need adequate financial resources to change. However, Simmons is not in this case. Simmons is on the brink of bankruptcy! To some extend, group inertia is also taking place. Some employees resist GGOL simply because their groups which they belong to resist the GGOL. Analysis and Evaluation: Implementation of the GGOL is controversial. It really does teach staff at Simmons how to work together and share information. The GGOL is made up by 4 phases. The first phase focuses on participation. This phase encourages employees to participate discussion. It helps improve the communication within the organization and make employees get involved. Resistance to change is positive since it leads to open discussion and debate. Change agents also take advantages of it to explain the change effort, i.e. process consultation. The second phase is aiming at establishing trust and support by using team building. The first two phases are unfreezing step inLewin’s three-step model. The last two phases are interrelated. They are usingintergroup development technique to look for the causes of disparities and try to solve them (Movement and Refreezing step in Lewin’s model). Ultimately, the staff’s full potential at work is realized. Recommendations: After Charlie Eitel is designated as CEO, he took series actions. These actions include redesigning the Beautyrest, spending $9 million on ad campaign, reorganizing management and Simmons’ structure, and implementing the GGOL. Most of them are successful. However, Eitel and the top management team still don’t come up with a plan about how to manage the company through  these tough times. Since the experiment result at Charlotte Plant is fantastic, I would like to recommend Eitel to stick on his original plan, i.e. adopt the GGOL. Creating a culture for change is the centre of this plan. I suggest the following improvements. They should pay more attention on the employees’ feedback. Feedback is incredibly essential for accessing attitudes held by employees, identifying discrepancies among employees, and solving these differences. Survey feedback also makes employees feel their opinions are valued by the company. Simmons should also adopt appreciative inquiry AI. AI focuses on an organization’s successes rather than its problem. Employees at Simmons are criticized excessively. Managers should identify the strengths of Simmons, and try to make best use of their comparative advantages and bypass the disadvantages. AI also allows managers and employees to write action plan and develop implementation strategies together. The more people engaged in, the more they are willing to implementing change. Structure of Simmons should also be reorganized. Eitel should try to de-emphasize hierarchical authority and control. This makes Simmons be more effective incommunication. Generally speaking, communication is high and effective in innovative organizations. In addition, de-emphasize hierarchical authority ensurespower equalization, which is beneficial to organizational development. â€Å"Leading Change at Simmons† shows the importance of Organizational Behavior, having a culture that respects its employees and having a transformational leader who has a clear vision for the company. Problem Statement Simmons has lost three of its most important clients due to the economic depression post the 9/11 attacks. Its products are giving off unpleasant odor because of a low quality raw material supplied by one of its suppliers. Problems As one goes through the case, one realizes that there are a lot of problems that the company is facing, right from the lack of a clear vision to the extent of one manufacturing unit competing with the other. It clearly reflects the following sources of conflict 1.Incompatible goals 2.Diversity Analysis of Problems †¢Role Conflict and No Organizational Structure One of the major problems that the company was facing was that there was no clear organizational structure for the company and role conflict existed. Most of the associates were reporting to the General Managers, who were basically Sales Managers, and who, according to Eitel, didn’t have business acumen. All the manufacturing units were running as per the General Manager’s whims. This Control vs. Commitment (Exhibit 1) situation can be clearly seen when Bob Hellyer, President and Director of Simmons, tells Eitel about the manufacturing units at Janesville and Charlotte. Lack of Implementation of Vision and Values Simmons already had four core values in place; three more were added when Eitel joined the company as its CEO. It seems that no one was following the â€Å"Simmons Code of Ethics† or the â€Å"Simmons Values.† No one was maximizing the â€Å"opportunity† to think or share and listen to others; Short Term Goals: 1.Discard the mattresses that were made up of bad foam and sue the supplier. 2.Report and communicate with partners and employees Long Term: 1.Restructure 2.Bill Wagnar should be kept in the same role.

Nicholas Nickleby :: essays research papers

Nicholas Nickleby In Nicholas Nickleby ,the play, Dickens dramatically portrays real life through his characters and the experiences they face. In the play the characters are very straight forward with their emotions and everything they do seems so extreme , but at the same time real. An example of this realism, in the play, is the character of Ralph Nickleby. He is a very conniving person who uses people and takes advantage of them whenever he gets the opportunity to do so. Personally he reminds me of a greedy business man who enjoys taking people and draining them for everything they are worth. Then when they run dry he is all of a sudden not their friend. Ralph Nickleby always seemed so evil and cold. I see many similarities between the characters of Ralph Nickleby and Scrooge from A Christmas Carol. They both are very greedy men who only care about themselves. Another very good example of realism in the play is Ralph Nickleby’s niece and nephew. Nicholas Nickleby and his sister Kate are very benevolent people. They are very caring and excepting of others. They reach out to the people who need it the most. When Nicholas saw Smike and the rest of Dotheboys Hall he was shocked and saddened to see how they were treated by the Squires. Nicholas and Kate are almost opposites of their uncle, Ralph. Smike is one of those people who make you feel bad when you feel sorry for your self because even though he had never really received love from anyone he was a loving and caring person. He was grateful of what he had when he had nothing. He was very appreciative of Nicholas’ and Kate’s caring treatment to him and he always made that clear. He is somebody who we could all learn a thing or two from. The Mantolini’s are a family of snobby people. They own a dress shop where the rich go for their clothing and that makes them believe that they are God’s gift. They are trying too hard to fit in with the rich

Case on TQM Essay

ABSTRACT: Using case study methodology, the authors asked quality managers about their company’s experience with ISO 9000:1994 and total quality management (TQM) implementation. The results show that initially the standard could help some companies reorganize their procedures and define responsibilities and duties. However, managers’ perspectives on its possible effect on company performance are not positive. Only product quality improves after implementation. On the contrary, TQM has improved many aspects of performance, the most influential aspects being those â€Å"soft† dimensions of leadership and human resource management. These aspects were not included in ISO 9000:1994. After analyzing ISO 9000 as a first step toward the TQM implementation, as much of the literature advises, the authors’ findings suggest that managers consider it to be a disturbing element when implemented jointly with TQM. Their study points out that, in practice, there are two parallel quality systems in a company. To get better results, it is important to adapt ISO requirements to facilitate TQM implementation; otherwise, the only advantage of the registration is the â€Å"permission† to selling the market. INTRODUCTION: Over the last decade, ISO 9000 certification has been the subject of many articles. The phenomenon of its quick development led to a belief that it was a great advantage for a company to attain registration. In keeping with this, many researchers tried to identify the impact of ISO 9000 certification on companies’ results and management. An important group of researchers has not found any strong positive relationship between certification and results. However, there is another group of articles that points out an influence of registration on product quality. Apart from any influence derived from implementation, some authors advocated that certification could be a good first step toward a total quality management (TQM) system, raising awareness of quality among workers and a good climate in which to implement it. Regarding this point, implementation of the standard was advised with the aim of implementing TQM in order to obtain maximum benefits from the registration (Brecka, 1994; Meegan and Taylor 1997; Huarng, Horng, and Chen 1999; Hughes, Williams, and Ryall 2000; Sun 2000; Gotzamani and Tsiotras 2002). The question is: Do companies really implement ISO certification with this aim? Is the accepted wisdom that ISO certification could â€Å"help† companies attain a TQM system true? Which aspects of ISO do that? The purpose of this research is to empirically evaluate the real contribution of ISO 9000 toward TQM implementation. METHODOLOGY: Case study methodology is best when the objective is to build theory in preliminary phases of a research study or to add new perspectives to previous research (Yin 1994). Part of this research can be considered as preliminary, because there is still little evidence on how the ISO 9000 and TQM act jointly in management. The objective of the case study is not the statistical generalization, but the analytical one. This methodology tries to generalize from case to theory; it does not attempt to extrapolate facts from sample to population. Relating to the number of cases, the lower number will allow the researcher to obtain more information (Voss, Tsikriktsis, and Frohlich 2002). However, a multiple case study increases reliability and external validity. †¢ Predict similar results (literal replication) †¢ Get different results due to predictable reasons The authors chose a multiple case study instead of a single one to increase external validity and reliability. Fourteen companies among the biggest manufacturing companies in Spain were selected for the study. The cases were selected with the condition of being certified at least by the ISO 9000:1994. Three of them were applying TQM and two were recently certified by the new version of ISO 9000:2000. The case study protocol included two questionnaires in order to apply triangulation. One of them was used in the interview with the quality manager. The other questionnaire was to be completed by other managers not associated with the quality area. The authors took into consideration other documents supplied by the company and direct observation through plant visits. Table 1 shows the companies participating in the study and their characteristics. Later in this article, the authors assign a number for each company in order to safeguard confidentiality of responses. The criteria used to select companies were mainly: †¢ Homogeneity of external factors: The authors focused on manufacturing companies since ISO 9000 was initially designed for industrial companies. RESULTS: Effects of TQM on Company Performance: First the authors classified companies according to the degree of implementation of a total quality system. They identified three companies with high levels and experience in TQM the remaining companies had a low degree of TQM implementation. This classification was based on information about TQM dimensions such as customer orientation, work teams for continual improvement, consciousness about quality, quality planning, and so on. Managers of the three TQM companies were asked about the perceived performance improvements as a result of TQM implementation. The three managers agreed that TQM implementation had benefited the company in many ways. Then the authors asked them to position the improvements in a set of performance measurements, explaining why the TQM system had improved every measure. Measurements were obtained from a literature review that relates quality management and performance. The richness of the case study is that the manager is able to explain at the moment of completing the questionnaire the â€Å"why† of each rate and to add evidence to the question. Table 2 shows the results along with some notes from managers. The last column shows the value of the influence on each measure based on the majority of responses (1-2=low, 3=medium, 4-5=high). In the cases where companies’ responses are very different (one of each) there is not enough evidence to affirm that TQM influences that point. According to these managers’ perceptions, TQM influences product quality, customer service, fast response, competitiveness, customer satisfaction, employee satisfaction and motivation, rate of defects, and stock price. Regarding the customers’ claims, it is important to note that two managers indicated that this point had not improved because customers today are more demanding than before. A similar explanation is valid for warranty costs. One company also pointed out that these costs often come from a wrong use of the product and not from its quality. Exports and innovations were not tested because of the particular characteristics of the companies interviewed Financial measures were difficult to mark. Managers agreed that they would need more information to position themselves, although they perceived that the market in general values the fact that the company has implemented a TQM system and consequently, the stock price rises. After completing the questionnaire, managers were asked to indicate the elements of TQM that are â€Å"more responsible† for company improvements. Following are their responses †¢ Company 1: â€Å"The most important aspect is that everybody in the company, including the cleaning service, the doorman, and the accountant, is conscious and worried about quality. Before, the only people interested in quality were the quality department staff.† †¢ Company 4: â€Å"Personnel motivation and participation. If you get this, then the complete system works.† †¢ Company 12: â€Å"First, the general belief of the importance of quality. Second, the decision to be real leaders. Managers and staff move together towards the same aim.â⠂¬  Effects of ISO 9000 on Company Performance: Quality managers were also asked about the influence that ISO 9000:1994 registration has had on the same aspects of company results that were considered for TQM. They were asked to give a score from 1 to 5 (1=no influence, 5=very strong influence). The global influence that ISO 9000:1994 has had over each variable, evaluated according to the majority of responses, is presented in the final column of Table 3. As can be seen, the only aspect that clearly improved from the date of certification was product quality. One manager said this was because they had to create procedures and reduce variability in the production process because of ISO implementation. All of them agreed that the product was the same as before certification. The only difference was that after ISO implementation it was more controlled. The defect rate had consequently decreased as well. The effect on both customer satisfaction and competitiveness was medium. It is worth explaining that when the quality manager considered that certification could improved these variables, he always explained that â€Å"customer satisfaction† was derived from the accomplishment of a previous requirement from him: to attain certification. Some other managers pointed out that this satisfaction could be due to improvement in claims management. When ISO 9000 was first created, being a certified company was a competitive advantage. Today this advantage has disappeared and it has become a requirement to compete in the market. The effect on customer service was also medium. In this sense, ISO 9000 certification has been useful to organize the claims management system. Each claim must be registered and evaluated. There must exist a procedure to solve claims. Regarding the employees, the ISO 9000 system improved their productivity and their interest in quality problems. Improvement in productivity is again explained by better procedures and work instructions. However, many managers have confessed that employee satisfaction worsened because of the bureaucracy of the system. The documentation needed to sustain the system increased their workload. The remaining variables are not considered to have any impact on results. Note that the financial measures were not influenced by the implementation of the standard. When managers were asked about the main advantages and disadvantages of certification, they agreed that certification is helpful to organize the production system through procedures and work instructions. The paperwork generated was identified as the most negative consequence. After asking if certification was profitable, the majority answered that â€Å"it had to be,† pointing out that nowadays it is a basic requirement. â€Å"If we did not have it, we couldn’t sell,† they affirmed. ISO 9000 and TQM: If data on the companies that had implemented TQM are analyzed, it can be seen that certification had less impact on nearly all results. The first company shows higher marks in some variables. This company was the only one that started the quality journey by implementing ISO 9000 first and then TQM. It would explain the fact that the ISO standard could help managers organize the production process when quality management was at an initial stage. In fact, the manager of this company stated that formalization was useful for learning and for having criteria for future comparisons. The other two managers of companies applying TQM did not find any impact, although they suggested that the certification could help in some cases when companies had problems regarding process management. Finally, as an interesting note, one of the managers was worried about the new version of the standard, ISO 9000:2000. As explained before, managers try to establish minimal requirements in the quality manual to avoid what they believe as disturbances in their normal work. In his opinion, the new version represents a higher level of a quality system, is more demanding, and tries to incorporate some points more in line with the TQM system. It would mean that the auditor should have access to new fields in his or her company, and they would have to allow him or her to interrupt many aspects of the process. It could mean that the company worked less well than before. CONCLUSION: The authors asked quality managers of 14 companies about their experience with both ISO 9000:1994 implementation and TQM. Only three of the 14 companies had implemented TQM. Those companies have had improvements in performance as a result. These were mainly in product quality, customer and employee satisfaction, and competitiveness. When asked about the most important dimensions of TQM for getting these better results, managers agreed on leadership and employee participation. Regarding ISO 9000, the results show that the only clear improvement is in product quality. Managers agree that certification was useful in the initial stages of quality system implementation, mainly because they improved their production process through the development of work procedures, creating an atmosphere in which quality played an important role and defining responsibilities and duties. Initially, ISO 9000 certification was a competitive tool because it was still a novelty. However, today, certification is no longer a competitive advantage, but a prerequisite to play in the market. The authors have detected that companies that are applying TQM have fewer improvements in performance when ISO 9000 was implemented than the others. One of them presents slightly higher values, and, by coincidence, it is the only one that was ISO 9000 registered before implementing TQM. This could give the impression that the standard could be a good first step toward TQM implementation n. However, a more in-depth interview with managers changed the authors’ point of view. The managers point out that the ISO standard can be an obstacle when implemented jointly with a TQM system, interfering in the normal operation of the business and allowing the auditor to â€Å"inspect† too many aspects of the quality system and slowing it down. The solution to this problem provided by some of the Spanish managers interviewed was to completely separate implementation of a TQM system from the ISO 9000 system. Within other business culture contexts, the solution could well be different. Those companies that decided to apply the ISO regulation more strictly introduced all those aspects related to GCT in the manual. Then, the auditor will have a more important role and his or her understanding of what TQM is will be more important in these cases. Therefore, the effect of ISO 9001:2000 on company results will also depend on two factors: 1) the managers’ fulfilment of norms, and 2) the auditors’ understanding of TQM. Differences among countries due to different management cultures will then be a cause of differences in ISO 9001 effects and an interesting topic of analysis. The new version of the standard is closer to a TQM system. In particular, it tries to improve human resource management, customer focus, and leadership. According to managers, and supported by the conclusions of previous authors, the â€Å"soft† variables of TQM are responsible for the improvement in results derived from TQM implementation. It is an opportunity for companies to achieve better performance by applying the new version adequately. This new standard could also be a good first step toward a TQM system. Further research in this sense would be interesting to help managers attain more benefits from certification.

Enteprise risk management unilever by the example of unilever lipton Essay

Introduction More and more companies begin to understand the importance of risk management (Enterprise Risk Management, ERM) — the fields of management thanks to which business doesn’t revolve, and receive an additional boost. Still, quite recently many ERM programs were directed, mainly, to studying of already known problems, or to the assessment of all risks in a row, irrespective of their level. Though such activity also allows giving employees full-time job, it seldom brings benefit to the company focused on the result. It is obvious that conditions of business are accompanied by the huge amount of risks. Without preliminary preparation of the company, supported with the realization of the strategy, can fall a victim of any unforeseen event which will threaten their success, and it is possible, and to survival. In such time, it is very important to have the reliable ERM program which is interwoven into the fabric of strategy of the company and is integrated into its daily business activities. However, implementation of the effective ERM program is today not the simplest task. Having faced the uncertainty of prospects of changes in standard regulation and economy, many companies make considerable efforts to create the effective and purposeful program which will provide an understanding of the most important risks. Though each enterprise and branch has the specifics, there is a number of the general actions which will lead to the creation of more effective ERM program. Background information Unilever is the British and Netherlands company, one of the world leaders in the market of foodstuff and goods of household chemicals (including perfumery). Now in these segments, the company is the second in the world sales volumes. The headquarters are located in London and Rotterdam. The company is led by the board of director’s representative Michael Treschow. The executive managing director is Paul Poleman. The net income for the previous year was on the level of 5.2 billion euros. The company has more than 175 thousand employers worldwide. ERM Overview Risk management plays an essential role in the company in achieving its long-term goals. The success of the Unilever company. The overall company’s success depends on its abilities to identify and evaluate risks and opportunities generated by either business or markets the company is in. The total turnover of the company was more than â‚ ¬52.7 billion in 2016. 57% of the business being held across the world takes place in emerging markets. The company owns 13 brands, all of them have annual sales volume more than 1 billion euros per year. The company has more than 169 thousand employers worldwide. The gender structure of the company is following: 46% of managers are women and 54% are men. By 2016, over 610 Unilever sites were distributing zero non-hazardous waste to landfill. The Unilever company is number one FMCG graduate employer of choice in 34 of the 60 countries to be recruited. In 2016 Sustainable Living brands grew 40% faster than the rest of the business of the Unilever. ERM Integration with strategy Appraisal of Unilever’s Risk Management Strategies Unilever has perceived that the vast majority of the dangers presented to it might wind up noticeably material snags to the organization’s further advancement. According to this fact, it has attempted to take some viable and organized measures to distinguish and after that endeavor the key hazard administration systems for the business. There are several specific risk management strategies that are implemented with company’s mission and long-term strategy: Unilever has been carefully observing monetary markers and purchaser conduct in various territories through broad and expert research with a specific end goal to react rapidly and take new and adaptable measures to take care of the changing demand of clients. So as to manage the issue of budgetary instability, the organization has been attempting endeavors to access worldwide obligation advertises through different routes, for example, short-term or long-term debt programs. Unilever appends extraordinary importance to the change of loan cost, attempting to have distinctive sorts of budgetary administrations and adjust the dangers amongst drifting and settled rate enthusiasm after an expert forecast and appraisal of the financing cost. Regarding the remote foreign exchange rates, Unilever sets an arrangement which constrains the working organizations’ monetary outside trade exposures in order to reduce such risk. Unilever has made a progression of standards and strategies for the technique of design, producing, and retailing of items to guarantee the high requirements of items’ quality. What more Unilever has a â€Å"Sustainable Development Group† which consists of 5 external specialists, involving in the company’s strategy development. Associated Risks Conclusion References http://www.cfin.ru/finanalysis/risk/ERM.shtmlhttps://www.unilever.com/Images/risks_ar15_tcm244-477397_en.pdfhttps://www.slideshare.net/muthukum/unilevers-lipton-risk-management-with-business-intelligencehttps://www.unilever.ru/about/who-we-are/introduction-to-unilever/

The Evolution of Dance essays

The Evolution of Dance essays For millions of years anthropologists have looked at dance as a means for learning about other cultures, as we gain knowledge through movement. It is through this type of social and cultural expression that we (as spectators and/or performers) are able to delve, firsthand, into the significance of such traditions, the symbolism of the dances, and the roots that feed them. However, with all of the easy-access learning resources that have been made available to us, including (but not limited to) books, periodicals, and web searches, a great portion of modern society now fails to recognize the importance of preserving dance as a type of artistic communication, when other more efficient means of acquiring information exist. Thankfully, the students at the University of Texas at San Antonio understand this issue and have introduced the Latin Dance Society, as a student organization on our campus, in order to rectify the situation. Before delving into all of the wonderful ways that UTSA students have implemented their talents into the preservation of our campuss cultural diversity, I will take a step back to examine the way that the study of dance has evolved from the preliminary study of human gesture and movement. For starters, we may begin by classifying all types of movement into two groups: structured movement systems and habit/skill. Under the structured movement systems category, we have all of our choreographed movement such as martial arts, sporting activities, dramatic arts, and ceremonial (ritual) events. The habit/skill category which includes, postures, facial expressions, and spatial orientations differ from the previous, in the way that these movements remain out of the focal awareness of their actors(Farnell 91). In other words, these are the movements we preform subconsciously. From this point on, I will discuss dance in terms of those choreographed struc...

An Overview of Gentrification

An Overview of Gentrification Gentrification is defined as the process by which wealthier (mostly middle-income) people move into, renovate, and restore housing and sometimes businesses in inner cities or other deteriorated areas formerly home to poorer people. As such, gentrification affects an areas demographics because this increase in middle-income individuals and families often results in an overall decline in racial minorities. Additionally, household size decreases because low-income families are replaced by young single people and couples desiring to be closer to their jobs and activities in the urban core. The real estate market also changes when gentrification occurs because increases in rents and home prices increase evictions. Once this happens rental units are often switched to condominiums or luxury housing available for purchase. As real estate changes, land use is also altered. Prior to gentrification these areas usually consist of low-income housing and sometimes light industry. After, there is still housing but it is usually high end, along with offices, retail, restaurants, and other forms of entertainment. Finally, because of these changes, gentrification significantly affects an area’s culture and character, making gentrification a controversial process. History and Causes of Gentrification Since Glass came up with the term, there have been numerous attempts to explain why gentrification occurs. Some of the earliest attempts to explain it are through the production- and consumption-side theories. Production-side theory is associated with a geographer, Neil Smith, who explains gentrification based on the relationship between money and production. Smith said that low rents in suburban areas after World War II led to a movement of capital into those areas as opposed to inner cities. As a result, urban areas were abandoned and land value there decreased while land value in the suburbs increased. Smith then came up with his rent-gap theory and used it to explain the process of gentrification. The rent-gap theory itself describes the inequality between the price of land at its current use and the potential price a piece of land could attain under a â€Å"higher and better use.† Using his theory, Smith argued that when the rent-gap was large enough, developers would see the potential profit in redeveloping inner-city areas. The profit attained by redevelopment in these areas closes the rent-gap, leading to higher rents, leases, and mortgages. Thus, the increase in profits associated with Smith’s theory leads to gentrification. The consumption-side theory, professed by geographer David Ley, looks at the characteristics of people performing gentrification and what they consume as opposed to the market to explain gentrification. It is said that these people perform advanced services (for example they are doctors and/or lawyers), enjoy arts and leisure, and demand amenities and are concerned with aesthetics in their cities. Gentrification allows such changes to occur and caters to this population. The Process of Gentrification Over time, these urban pioneers help to redevelop and â€Å"fix-up† run down areas. After doing so, prices go up and the lower income people present there are priced out and replaced with middle and upper-income people. These people then demand greater amenities and housing stock and businesses change to cater to them, again raising prices. These rising prices then force out the remaining population of lower income people and more middle and upper-income people are attracted, perpetuating the cycle of gentrification. Costs and Benefits of Gentrification The largest criticism of gentrification though is its displacement of the redeveloped area’s original inhabitants. Since gentrified areas are often in the run-down urban core, lower-income residents are eventually priced out and are sometimes left with no place to go. In addition, retail chains, services, and social networks are also priced out and replaced with higher-end retail and services. It is this aspect of gentrification that causes the most tension between residents and developers. Despite these criticisms though, there are several benefits to gentrification. Because it often leads to people owning their homes instead of renting, it can sometimes lead to more stability for the local area. It also creates an increased demand for housing so there is less vacant property. Finally, supporters of gentrification say that because of the increased presence of residents in the downtown, businesses there benefit because there are more people spending in the area. Whether it is viewed as positive or negative, however, there is no doubt that gentrified areas are becoming important parts of the fabric of cities worldwide.

International Alliance Case-Writing Assignment Example | Topics and Well Written Essays - 1500 words

International Alliance Case-Writing - Assignment Example Alliances can be ‘equity alliances’ or ‘non equity alliances; specifically, joint ventures may involve a hierarchical control from a parent entity (Hennart J., 1988). Prior experience and robust infrastructure are considered during alliance partner selection. Success of a corporate alliance is measured in terms of the value addition imparted due to the combined activities of the parties involved. This is achieved through a well defined ‘Alliance Strategy’ which involves a proper design, appropriate monitoring, governance and performance management processes. I would like to elaborate on the ‘KLM and Northwest Alliance’, which was the first integrated airline alliance in history. The association between the two airlines began in 1991 with joint ‘code – sharing’ and went on to form a major ‘Trans-Atlantic Joint Venture’. A peculiar characteristic of this joint venture was the absence of a new legal entity. KL M and Northwest entered into an ‘Open Sky agreement’ and ‘Anti-trust immunity’ in 1993 and thus formed a globally renowned unit. As is true with most alliances, this contract was designed specifically to support and strengthen the competitive advantages of the partners (Liana M., Nicoleta B and Dana P., 2009). KLM Royal Dutch Airlines, incorporated in 1919, was based out of Amsterdam. KLM was a regional leader but wanted to expand its network to many cities in the US. A company cannot be solely viewed as an individual unit; rather, it is subject to interactions with various other bodies, constantly striving to foster good inter-organizational ties and relations. Around the late 1980s, due to liberalization and de-regulation of markets, free competition prevailed in the European airline industry. KLM realized the need to collaborate and co-operate with airlines based out of other countries, in order to maximize their global connectivity. KLM invested in a de tailed process of partner selection and finally zeroed in on Northwest Airlines due to its international reputation, vast experience with passenger as well as cargo transport and its dominance in the US market. A strong proposal was made to develop collaboration between an American and a European carrier to achieve competitive costs, expansion of their network and greater revenue. Northwest Airlines began its operations in 1926 and was a medium-sized airline carrier, focussing more on flights in the United States to Asia, but rarely to the European regions. Despite their stronghold in the US regions, Northwest had, by then, earned poor points for service quality and did not have the funds or infrastructure to individually scale up on mega proportions. Northwest realized the need to explore wider opportunities in Amsterdam, the European sector and expand their operations accordingly. Contrary to KLM, Northwest did not go through a very fine partner selection process and chose KLM as its alliance partner owing to their pre-existing ownership in Northwest. It is acknowledged that the main theoretical motivations for the formation of joint ventures include reduction in transaction costs, strategic competitive positioning or market power and a quest for organizational learning and knowledge development (Gulati, 1998). It is on a similar model that the two airlines, KLM and Northwest, came into an alliance in a bid to enhance