Wednesday, July 31, 2019

Rhetorical Analysis the Gigantic Society Mirror : Media.

ENL 101 Essay # 2 Assignment Prof. M. Ryckebusch. Final Draft 03/26/12 Luis Serrano Word Count : 820 The Gigantic Society Mirror : Media. Living in a society with a fierce hunger for capitalism generates an active promotion of companies' services and products which incites people to spend money on them. Advertisements and publicity have a strong influence on the companies’ marketing process, where creativity and innovation are the keys of attracting new customers, but the intrigue preserves on where should the limits for this advertisements be bounded in order for society not be exposed to things like violence through the media .In her essay, â€Å" Two Ways A Women Can Get Hurt†, Jean Kilbourne – an award-winning author and educator who is best known for her works about media images effects on young people- emphasizes how violence ( specifically sexualized violence ) in our culture is present through the media, which she recognizes as a powerful mirror in which society is somehow shaped by. Kilbourne’s analysis suggests that erotism in advertising promotes pornography, which main goal , according to her, is to embraces the idea on people minds that women are objects used to fulfill men’s sexual desire ( Kilbourne 459).The use of the images in the essay serves as evidence to support the author’s message, where she invites the audience to interpret her arguments by applying appeals to reason while they visualize how inhuman and violent some advertisements are. In addition to her thesis, the author emphasizes that some advertisements foster the belief that women reward men with sex when they wear or buy their products ( Kilbourne 459 ). An equally significant aspect mentioned is that these advertisements produce a collateral damage that aims both genders, where individual ideas/actions coming from the images mentioned can be self-harming (Kilborne 467).As mentioned before, Kilbourne explains in one of her paragraphs that certain advertisements are not only harmful to women, but also to men. She adds that our economy system has developed new markets that had targeted men as sex objects in advertisements. Evidence for in support of this position, can be found in the image of an almost naked man making a advertisements of Calvin Klein Jeans, which is shown to sustain her idea of how pornography is invading the media and the negative effects it has on humans by promoting violent aspects (Kilborne 467).Even though she mentions that men don’t feel targeted the same way women do, nor they feel threaten by this advertisements, the objectification of any human being is a dangerous thing and its never good. Furthermore, it can be seen from the above analysis, that if a man grows up seeing advertisements that encourage them to mistreat women, there will be a high possibility that he will perform such acts of sexism and violence. The images that bombard us daily influence us to think and behave in certai n ways, profoundly affecting the way we see ourselves and others.In this manner, men are also victims of the publicity in the media because they might find themselves in legal accusations and problems because of their lack of understanding how a women should be treated. The author earn’s the attention from a different audience, appealing to pathos, since she mentions how men are also targeted from the media. In order to support her claim and bridge the controversy the author involves some images, through the essay, in order to bring logos to her thesis. However, there is no shortage of disagreement with the judgements of some images as the main encouragers for a man to mistreat a woman.In the pictures provided – corresponding to men’s cologne advertisements- the author induce that the admonition behind the publicity infers that ignoring and mistreating a women is a way a men can get her attraction. It is quite obvious that these advertisements she shows are targ eted for men customers and the main goal of these advertisements sponsoring products like colognes, is basically to show how effective they are among women. Moreover , it is important to mention that we live in a materialistic society where what what we wear or use is a form of expression that is intended to attract our peers, and in this case the opposite sex.So when men are wearing a fragrance , they expect women would like the smell of it, since the main purpose of it’s use is attracting women . So on most pictures of cologne , you will always expect a man surrounded by women, indicating the effectiveness of the fragrance instead of men’s supremacy over women. In such declarations, the author show weakness on her credibility by applying excess of emotions when she describes this images, it is apparently clear that the authors feelings lead her to a misconception of some pictures which discredits her ethos.In writing this essay, Kilbourne faced a challenging task: to write an impressive and brief essay about two of the most broad topics in our society which are media and gender stratification. The problem of people being indifferent toward advertisements is a matter of fact that only few have been aware of. Even if the main purpose of Kilbourne was to target (by different emotional appeals and some biased feminist thoughts) women as her main audience, this essay embraces the idea of how dangerous the media can be in our society and how offensive it can be . not only women, but buy any human being.

Tuesday, July 30, 2019

Comparative Religion

Judea, Islam, Hindu – these are just a few of the various religions practiced all over the world, and with these religions, come their Gods, such as Allah, who is practiced by those with Islamic belief, and Brahman, who is known by a variety of names and forms by Hindus around the globe. Each religion has their own unique practices, their own unique beliefs, but with these differences comes similarities. Those who follow the faiths of either Islamic or Hindu religions have conflicting ideas, but still, both religions have similar aspects, such as the fact that both religions are monotheistic, not to mention the practice of charity and pilgrimage to God. Though with diverse names, both Islamic and Hindu religions worship one true God, making them both monotheistic, meaning that their religions only believe in one deity. The Qur’an, which is the holy book of Islam, asserts the existence of a single and absolute God that transcends the world. Though often mistaken as a polytheistic religion, Hinduism too believes in a one true God, but believes that He comes in a variety of shapes and forms. And it is here, that the two religions diverse. Islamic followers believe in an all mighty being known as Allah, unlike the Hindus, who worship Maya, Shakti and the sorts, all of whom are different extensions of the one true God. One could see as to why Hinduism is often mistaken as a polytheistic religion. But in truth, both are monotheistic. To become closer with God – this is the ultimate goal in life when it comes to both the Islamic and Hindu religions. The difference between the two lies as to how they become closer to God. Islam’s believe that their one purpose in life is to worship God, Islam literally meaning submission, specifically to God; the Islamic are expected to worship and adore him. The Hindu’s too belief that one’s goal in life is too become as close with God as possible through the acts of positive karma, in which one is reincarnated over and over again until a follower is one with God. To be one with God is the goal for followers of both religions. To become closer with God, followers of both religions are expected to associate themselves with acts of charities and good deeds. With the Hindus, this is similar to positive karma, in which they believe that when one does a positive act, something good will happen in return, and vice versa. Those of the Islamic faith though, strongly follow the Five Pillars, in which the basis of Islamic religion is worshipped upon; Confession, Prayer, Fasting, Charity, and Pilgrimage. Both Islam’s and Hindus alike commit themselves to charity. Hindu and Islam are practiced by millions of people around the world, in all four corners of the globe. As noted earlier, both religions are monotheistic, meaning that they worship none but one true God. Islam’s and Hindu’s alike wish for pilgrimage with their God, and followers of both religions must commit themselves to charity. But in the end, despite their differences, Hindu and Islamic religions do have their similarities.

Monday, July 29, 2019

Bilingualism Essay Example | Topics and Well Written Essays - 2500 words

Bilingualism - Essay Example eaching and measuring tools for bilingualism have not yet been sufficiently developed, evidences that bilingualism is good and productive for individuals point to the direction that more work be conducted in refining both teaching and measuring tools. A bilingual person is someone who speaks two languages. A person who speaks more than two languages is called multilingual (Birner n.d.). According to Chan (1998) the definition of bilingualism can be arbitrary due to different connotations for different people. Bloomfield, an American linguist defines bilingualism as a native like control of two languages. Thià ©ry, a French linguist defines a true bilingual as one who can at all times be taken for a native speaker by native speakers of either language. Haugen, a Norwegian-American linguist says that bilingualism starts when a speaker of one language can produce complete and meaningful utterances in another language. Diebold states its compliment that a type of bilingualism commences when a person begins to understand utterances in a second language. Bilingualism or multilingualism is no longer a rarity in today’s world. With the promotion of English as the global language most societies today know English as well as a native language and sometimes even a regional language. A lot of people, too, especially those who function in international circles have become multilingual in order to accomplish their everyday tasks. People become bilingual by acquiring two languages at the same time in childhood as in the case of most countries where the medium of instruction is different from the native language or in cases where the educational system provides for learning more than one language. Bilingualism can also be achieved by deliberately learning a second language, like in the case of migrants who have to learn a second language if they have migrated to a place where a different language is used. In order to develop bilingualism, the individual must be exposed to both

Sunday, July 28, 2019

Market Segmentation and Product Positioning Term Paper

Market Segmentation and Product Positioning - Term Paper Example By the year 2006, the company has become amongst the most popular beer company in the African region (Smit, 2009). This was as a result of aggressive marketing of the beer by the company. This implied that advertising was exceedingly an essential factor for the success of the product. In fact, by the end of 2008, the beer was sold across the whole continent. Up to around 2010, most of the big cities and small town dwellers loved the beer at the bars and lodges. Frequently, joined by competitive alcoholic drinks, the beer has decreased in popularity. Currently, the company’s products are consumed at one billion beers rate per each single day. The company headquarter is located in Lusaka, in Zambia. It is a large firm and has many facilities and structures in different regions across the world. In addition, our company operates in seven nations, specifically in the northwest. The BERVET Company owns three manufacturing facilities with more than twenty five sales locations. The f irm is the largest beer company in the northwest region of Africa. The company offers a wide range of beer brands and services that makes it attractive to its customers. Some of the known brands include kegi, chura, and kiboko among many others. The company has several foundations and programs to assist in various services. For instance, the company has partnered with an LGC company which is an NGO to offer health services. We also support various corporate initiatives that empower girls and women around the region through economic support. We are also focused on providing services on sanitation and water to people who cannot access them. Vision The company is committed to continual renewal so that individuals, organizational structure, facilities, products, systems and our partnership remain dynamic. Mission statement BERVET produces high quality; alcoholic products with a vision of becoming the leading company in Africa by 2015. We are focusing on maintaining our customers as an a sset in expansion mission of the company. We are, therefore, committed to winning our customers loyalty to BERVET products forever. Market target BERVET targets the European market. The market segment for our company includes retailers, wholesalers, the private sector, the government and the individual customers. The company target customers by having specific lines in Europe. We expect our sales to be exceedingly high bearing in mind the variety and quality of our beer that we offer. This is because BERVET plans on reducing prices and opening more outlets for the drink in the region. We are targeting the big restraunts, bars, and lodges. However, there are some essential economic factors that will affect our products that include taxes, economic trends, and the rising energy prices. The legal factors include legislation and regulations on the operations of the business and government initiatives. Also, control from the government might affect the operations of the business. Environ mental factors might also affect the market, but some are uncontrollable like natural disasters and calamities such as fire, earthquakes, and floods. Having identified the market and the factors that might affect these will help in proper planning for strategies like price, promotion and distribution. We must come up with pricing strategies that will aid in profit maximization, current revenue maximization, and maximization of quantity, quality, and profit margin,

Internatinal aria studies(survey of world history) Essay

Internatinal aria studies(survey of world history) - Essay Example We will discuss the political development in China after 1600 and in Japan after 1600. Africa was the first haven for our apelike ancestors, since then humans have spread far and wide conquering almost every part of land that’s habitable. The reason for the survival of human beings has been their capability to adapt to the changes. As has been explained by John McNeill and William McNeill, â€Å"protohumans were unusually versatile†. Besides, the savannas, the first habitat of human, provided an opportunity for human survival. Savannas are dry and grassy plains with drought resistant trees which provided secure sleeping places and the alternating rainy seasons provided for the source of water. As humans spread out from their basic haven to different places about a million year ago, they started adapting to the various conditions they faced. The basic factors that led to the growth and adaptability was their ability to communicate which was the main reason for our ability to form networks and hence to get organized. Their ability to communicate in abstraction and to store memories and pass on technology allowed humans to survive. Also, the fact that our cranial capacity grew steadily meant we became more intelligent and hence the many discoveries that we made in the meantime about fire and the ability to use tools ensured our survival. Agriculture was another important tool that ensured continuous source of energy for humans. As the humans continued to survive by developing various means, they also developed binding with people in their own groups and with other people in other groups. The earliest form of interaction included the hunter-gatherer societies. The human menstrual cycle changed which allowed humans to produce more offspring. However, this also meant that females had lesser contribution in the production of food, further with the onset of agriculture and domestication, the condition only grew worse. The various bands

Saturday, July 27, 2019

Individual project 2 Essay Example | Topics and Well Written Essays - 500 words - 1

Individual project 2 - Essay Example On the other hand, NASDAQ is highly automated in operations. Trading at NASDAQ happens in the invisible trading system. The second major difference is based on the types of stocks that are traded at each exchange. NASDAQ focuses on high growth IT and Telecommunications industry. Most of the Silicon Valley biggies are actively traded on NASDAQ. Even, IT companies from other countries are listing themselves at NASDAQ through the allowable investment routes. At the same time NYSE focuses on the traditional market consisting of auto, electronic and semiconductors, etc. The charges for listing in NYSE are as high as $250,000 while that for NASDAQ is $150,000. NASDAQ is seemed to be a highly volatile market while NYSE is less volatile. This is also known as the Sarbanes-Oxley Act (SOX). The Sarbanes-Oxley Act may be defined as â€Å"An act passed by U.S. Congress in 2002 to protect investors from the possibility of fraudulent accounting activities by corporations.† (Investopedia, 2012) The SOX was a result of various well known scams in the early 2000 such as Enron, Tyco and WorldCom. The act lays down various rules and guidelines that have to be followed mandatorily by an organization. The act applies to all publicly listed companies and its two main objectives are investor protection and prohibition of misrepresentation of financial data. The administrative authority of the act is the Securities and Exchange Commission (SEC). As per the Act, a business firm should maintain their financial records at least for a period of five years failing which the concerned authority will be subjected to fines and/or imprisonment. This Act also applies to those companies from other countries that are listed in the US stock markets. The act has brought about changes even to the composition of the board of an organization. Post the act, it is mandatory for all public companies to form an audit committee as part of the board of directors. Companies are also not supposed to

Friday, July 26, 2019

Competitive Advantage Assessment in google+ Assignment

Competitive Advantage Assessment in google+ - Assignment Example Quality is another competitive advantage that the company capitalizes in (Laudon, 270). The company provides its market with the best quality search engine compared to the others, ensuring that the market always prefer the search engine. Technology investment has been the other factor that the company has applied to gain a competitive edge over the other companies providing search engine services. Google+ is the search engine company that has invested a lot of money in technology, to keep their services at the best of other search engine providers (Laudon, 286). The company keeps updating its technology after short duration to incorporate new features that makes their services more appealing and satisfying to their customers. Monetizing the company’s services is yet another factor that has enabled the company gain a competitive advantage over its competitors (Laudon, 301). The company has been able to create money value out of the various products and services it offers throug h integrating advertisements in all of its provisions. This has enhanced its ability to become the most profitable search engine company, and enabled it to invest in more sophisticated technology than all the other competitors in that market segment. Google+ search engine, based on the porter’s value chain, holds competitive advantage with activities such as supplier power, through differentiation (Laudon, 306). Suppliers deliver material to the company, which are differentiated and specialized, and of interest to the company’s customer base. Another values chain factor is supplier’s volume, which allows the company to create pages that rank their materials based on the volume inputs by the suppliers. Barriers to entry are the other value chain activity that allows it to obtain a competitive edge over the others in the same market segment. These value chain activities have

Thursday, July 25, 2019

Professionalism vs Commercialism Essay Example | Topics and Well Written Essays - 750 words

Professionalism vs Commercialism - Essay Example Accordingly, the following analysis will seek to define some of the key ways in which commercialism affects professionalism, and the way in which growing levels of commercialism are affecting professions in general. It is the hope of this author that such a level of analysis will help to bring and more complete understanding with regards to the dynamics that currently shape the world in which we live. With regards to the way in which growing levels of commercialism currently affect professionalism, one does not need to look very hard to see the way in which they growing emphasis upon profits and profitability is defining the business world. As compared to but a few decades past, the level to which business indices are focusing upon overall profitability and the bottom line has greatly reduced the level of professionalism that can be exhibited on the personal level. This is of course due to the fact that greater and greater degrees of freedom with regards to how a given profession is performed are being removed in the face of increasing regulatory oversight and the means by which standardization is pushed above all else. Ultimately, the perennial back-and-forth that is realized between all individuals and seek to display a level of professionalism within their work is called into question with regards to the incessant drive to maximize profitability. Furthermore, due to the fact that more and more firms/entities are operating at the very margins, the overall level that professionalism within a given work spirit is stressed is necessarily reduced. In such a way, the ultimate mantra becomes a maximization of profit. Within such a dynamic, the means by which professionalism can be fostered from within the firm is necessarily reduced. This of course has a compound affect not only on the means by which work is accomplished but also with regards to how the individual worker views the importance of professionalism. Whereas before professionalism was encouraged both fro m the personal standpoint as well is a systemic standpoint, the current dynamic sees a situation in which more and more often the individual alone is the only one seeking to promote professionalism in the place of commercialism. Unfortunately, the fact of the matter is that many firms and entities do not realize that fostering greater professionalism within their respective employees would necessarily have a compound affect not only of producing a better quality of product/services but would also have the ancillary affect of increasing profitability and serving mankind to a greater degree. However, like so many choices within the business world, the short-term gains are championed over long-term eventualities. In this way, professionalism is cheated out of its do merit as a means of maximizing the short-term benefits that commercialization and profit generation can necessarily entail. As a means of looking forward, it must be understood by the reader that a far better approach would be to realize that although commercialization holds the potential to generate profits, so too does fostering a greater and higher appreciation for professionalism within whatever business entity/firm is in question (Day 166). As with so many of the solid business choices that exists within theory and application, recent history as evidenced the fact that as a means of hoping to generate impressive numbers and

Wednesday, July 24, 2019

Research Paper 5 pages( Two Artist) Essay Example | Topics and Well Written Essays - 1250 words

Research Paper 5 pages( Two Artist) - Essay Example Yayoi moved from Japan to New York at the age of 27 years where she made a name for herself in avant-garde art; her work incorporates elements of Pop, Fluxus, Minimalism, and Surrealism, but remains unique in its fanatical, often sexually suggestive ways. This present work belongs to the body of works that she started in 1962, which she labeled ‘aggregation sculptures’, or ‘compulsion furniture’; Yayoi’s fascination with the theme of self-obliteration is explored in this work of art as well, just as in the rest of her other pieces. These works are best known for incorporating objects related with the work of women such as the metal oven pan alongside the stuffed, phallic limbs as in the present case; often than not, Kusama was fond of presenting her works in installations fitting rooms. Joseph Richards of The What Where When holds says this of the artist—â€Å"†¦Kusama’s meditative obsessiveness is a mind-bending effect that can never really be pulled off inside a gallery space†¦infinity can’t sit inside a frame, and when the gallery space becomes the piece, that’s when the magic happens† (Art radar, 2012). Tabish Khan, Londonist says, â€Å"†¦it’s only when you are surrounded by her repeating patterns that you realize what it’s like to be immersed in her hallucinatory and fantastical world, where there is a constant struggle between light and dark†¦Ã¢â‚¬  (Art radar, 2012). The 60’s, a time when the painting of the Oven-Pan was made, was characterized by new, radical and subversive events as well as trends that shook the rest of the globe in great extents; in the US, the 60’s were typically characterized with anger and violence following the assassination of J.F. Kennedy. There were many protests and civil unrest in the country due to the various socio-economic as well as political upheavals; many Americans protested against the unfair treatment of blacks as well as because

Tuesday, July 23, 2019

Research proposal is feasible to delivering package with drone in the

Is feasible to delivering package with drone in the nearest future - Research Proposal Example from this drones to cruise missiles that are also remotely controlled is the fact that drones can be reused and can lift payloads that are either lethal or not. Their importance is in the miniaturization of the cost of producing a full-scale aircraft. the inability to cost the pilots life in case of an accident and host of electronic masquerades that make them invincible in war zones. In an attempt to make automatic the systems that handle letters and parcels, various computerised technology have been applied. These are mainly used in the sorting of the bulky letters and parcels. In the delivery, manual transportation is used that involves human labour. In the delivery system, the automation of the process through the use of drones is a potential area of infusion of technology. In encouraging the acceptance of technology, the automation of services through drones could reduce the workforce or ensure the high level of efficiency that can result in the reduction of time. While using drones in the delivery mechanism, the reduction of the number of the mailmen, and the resultant cost is supposed to increase organizational profits, hours of work and accuracy of the delivery process. This aspect is what inspires the extensive research into the delivery process that uses the unmanned aerial vehicles that are in most cases referred to as drones. Despite being a potential area of improvement of service and the use of technology, the drones raises some economic, legal and safety concerns. The questions that will be handled, in their use, in the delivery system are: The method will involve a secondary research technique. The resources that will be used to conduct the research include books, journal, research articles and papers and information available on the internet portal. The audience of this research are companies that operate parcel delivery services and the other stakeholders like the federal aviation authority. The information that it will provide is crucial to

Monday, July 22, 2019

Personal and professional development Essay Example for Free

Personal and professional development Essay â€Å"The most successful nations in the future will be those which develop high quality, skilled and motivated workforces and make good use of them. † Government White Paper (1994) This object of this assignment is to identify what personal and professional development is, if there is any difference between personal and professional development and what opportunities there are, how this benefits both staff and Lancashire Care Foundation Trust (LCFT) as an organisation. I will consider how motivation affects people and their desire for development both personally and within the workplace Briefly I will be looking at qualifications: how these are obtained, utilised as a means to recognise stages of development and as evidence to demonstrate competencies of staff. As the theories show, people learn in many different ways and so I will discuss further 2 examples of these Behaviourism and Humanistic learning theories. Delving into experiential and reflective learning styles and strategies and how these link into the theories of how people learn and what resources are available to aid learning. How to plan for personal and professional development Personal development can be described as self-improvement, or development of skills and knowledge on a personal level not related to a specific job role but are personal goals. Adair and Allen categorise this as self-development and feel that these â€Å"Transferable skills are the key to improved prospects† (Adair and Allen 2003 p64). Improvement of these personal skills can be taken to any job and will be beneficial no matter which role is undertaken. In the same context, Wade (1996) suggests in addition to professional qualifications, employers also demand abilities that are considered as personal transferable skills such as communication, leadership, decision making and teamwork. Professional development is learning or enhancing necessary skills to carry out specific job functions effectively or improving practice and is aimed at the team/service/ organisational goals. This often defines where a role fits within an organisation or hierarchy and indicates promotion opportunities or employment prospects for career enhancement. Although viewed by many as separate agenda’s, Morrow states that she â€Å"does not believe there is a significant difference between personal development and professional development. Learning is learning. Personal development is professional development – what is learnt at home is taken to work and experience at work is implemented at home. † (Morrow, 2008). Whether personal or professional, development encourages staff to focus on their present circumstances, evaluate career progression and plan for the immediate and long term future. In order to put a strategy in place, current skills are identified, competencies and achievements recognised, goals clarified and then the difference between to the two assessed to outline the development required. Within the workplace, staff need to be motivated to achieve good results and engage with the development process. Abraham Maslow believed that people are motivated by a number of different needs and grouped them into 5 areas (see appendix 1 – Maslow’s Hierarchy of Need). Maslow (1943) theorised everyone is capable of moving up the levels in the hierarchy – once one need is satisfied, the next arises. Failure to meet each of the lower levels will prevent the ability to reach highest level of self-actualisation. It is quite true that man lives by bread alone — when there is no bread. But what happens to man’s desires when there is plenty of bread and when his belly is chronically filled? At once other (and â€Å"higher†) needs emerge and these, rather than physiological hungers, dominate the organism. And when these in turn are satisfied, again new (and still â€Å"higher†) needs emerge and so on. This is what we mean by saying that the basic human needs are organized into a hierarchy of relative prepotency. (Maslow, 1943, p. 375) Within the workplace the very basic ‘biological and physiological needs’ along with ‘safety needs’ are governed by law in the UK and so the higher three needs (Social, Esteem and Self Actualisation) may be realised through learning and development leading to increased motivation and confidence If invested in and developed, employees are more likely to feel their social needs are met by being part of a team are well regarded and appreciated for their skill set and therefore motivated to work harder to reciprocate which leads to higher production and efficiency. People are able to realise their abilities and potential, take on more responsibility or variety of tasks which improves versatility and prevents boredom leading to demotivation. Staff feel happier if they feel valued and are likely to stay within the organisation. Learning can be the result of many activities which can include formal classes and training sessions, on the job training and mentoring or self-study. Every time we encounter something new, there is an opportunity to learn and improve skills. As a result of increasing and honing skills and gaining qualifications, people tend to develop a greater sense of self-worth, dignity and well-being as they become more valuable to their employer and to society. These factors give a sense of satisfaction and motivation through improving performance, achieving personal and company goals which can also give them physical rewards such as increased remuneration and benefits. Qualifications are evidence of the level of knowledge gained and the competencies developed. The type of qualification i. e. Degree or NVQ dictates the characteristics and context of the learning and the learning outcomes are measured or assessed and qualifications awarded based on the results. The Office of Qualifications and Examinations Regulation (Ofqual) (2009) states that the 5 main purposes of qualifications are: †¢Recognise personal growth and engagement in learning †¢Prepare for further learning or training and/or develop knowledge and/or skills in a subject area †¢Prepare for employment †¢Confirm occupational competence and/or licence to practice †¢Updating and continuing professional development (CPD) Every post in LCFT has a profile of requirements to fulfil the role including which qualifications are required e. g. a midwife must be a qualified nurse and have a degree in Midwifery, a secretary must have RSA3 typing. Proof of qualifications obtained (certificates and professional registrations) must be shown prior to job offers to evidence the level of competency and skills of potential employees to fulfil the requirements of the job. Within LCFT, staff learning and development is viewed as being an integral part of fulfilling the needs of the business as well as the growth and motivation of staff. Within the organisation, Learning Needs Analysis’ (LNA) are carried out to ensure learning provision is in alignment with the business strategy and so that employees have the capabilities to deliver the organisation’s strategy. The root of the LNA is the gap analysis – an assessment of the gap between the knowledge, skills and attitudes currently possessed and the knowledge, skills and attitudes that are required to meet business objectives The core of training in LCFT is ‘Mandatory Training’ which is any training deemed necessary by law for safe and effective function in the NHS and then training and development to meet the business needs is then prioritised. Every member of staff in LCFT has an annual Personal Development Review which is updated every 3 months to adjust objectives and monitor progress. A Personal Development Plan is written as part of this process which outlines training requirements and skill enhancement for the following 12 months. Staff are required to continue their professional development to build their professional skills and competencies which then improves their performance at work. LCFT also provides training opportunities to support staff to develop and manage their career  benefitting LCFT by retaining staff with the aptitude and ability to meet the future organisational needs and adjust to the ever changing environment within the NHS. Management Development programmes are also in place to enable leaders to foster this learning environment and motivate staff to embed the learning culture within the organisation. This benefits the NHS as they are assured of the level of staff they are employing and helping t o sustain the future of their workforce. Staff feel they are valued and invested in which in turn leads to job satisfaction and potential career advancement. This all ultimately benefits service users and patients of the NHS in that it gives them confidence they are being treated by qualified staff and they received the best care possible by all employees from administrators to surgeons. Development and training comes in many different guises which benefit different learning preferences. On the job training may include acting up into a role, shadowing or being mentored which are very effective methods to develop skills or enrolling on an NVQ course which would be suited to kinaesthetic learners. Many training sessions for Mandatory Training within LCFT and most external courses follow a pedagogy approach utilising traditional learning methods using a classroom setting with a lead or tutor giving information with some interaction from attendees. This can be beneficial to all if the programme is tailored to every learning need including images, audio and hands on tasks and by having a person on hand to ask questions of and explain points although this is often time consuming and costly as staff have to travel to a central location to join a training session Due to the low costs involved and ease of adapting or amending training templates and resources, e-learning is now a favoured approach to training staff within the NHS. Whilst this is good for people who are visual learners and are office based within LCFT buildings, it can be very difficult for staff with no IT connectivity or only one PC between 10 people on a ward for example. E- learning is also very inadequate for staff who have a kinaesthetic learning style, especially for those with additional learning needs such as dyslexia. ? LO2 – How people learn Reece and Walker (2004) state that learning is about change brought about by developing a new skill and understanding something new. Many academics have studied learning theories such as Behaviourism or Humanistic Learning and use these models to explain the principles of how people adopt new skills and understanding. The methodology of how the learning is carried out is directly linked to the theory and so as hypothesised by Pavlov and Skinner, a person that tends to follow a Behaviouristic theory would learn by changing their behaviour in response to an external stimuli. This was proven when Nobel Prize winner Ivan Pavlov carried out ‘Classical Conditioning’ experiments by ringing a bell when giving food to a dog. The dog would salivate at the food but eventually the dog would respond in the same way to the bell ringing as it had been conditioned to expect food at the sound of the bell. In the adult learning context, psychologist Burrhus Skinner developed the ‘Operant Conditioning’ methodology by repeating actions and reinforcing or promoting the desired outcome and punishing or supressing negative outcomes. A pedagogy approach is required to deliver these conditioning methods but this often means there is little input from the learners themselves. Humanistic Learning theory recognises that all humans are inherently good and have unlimited potential for their own growth. Maslow believed that people learn from experience but are motivated by the need to reach their potential and self-realisation (as previously discussed. See also appendix 1 – Maslow’s Hierarchy of Need). Carl Rogers theory is based upon the same foundations as Maslow but believed that the basic motive for all humans is to fulfil their own potential and reach self-actualisation – to become who they would like to be. Both Rogers and Maslow endorse learning by experience and an andragogy teaching method which fosters student centred learning (as opposed to teacher centred learning) allowing the students to engage their own learning style and subsequently gain rewards by satisfying their own needs. This follows Kolb’s Learning Cycle (see Appendix 2) which states that after an event, experience should be reviewed, actions revised to produce new theories and then the theories should be tried and tested, The cycle then begins again by reviewing the testing etcetera. Gibbs Learning Cycle (see appendix 3) expands further on Kolb’s theories by encouraging further the human thought processes within these stages, to debrief on the activity and reflect on all the phases of an experience or activity and how the person feels at every stage I feel that I am a reflective learner but adhere to Kolb’s cycle rather than Gibbs as I am more practical and less emotional in my learning. In a classroom situation, I find an andragogy approach with open discussion and practical work or auditory and kinesthetic learning much more stimulating in the first instance but as I am a visual learner, I need this backed up by visual aids (notes or presentations) which I then use to reflect on the knowledge and gain a deeper understanding of the objectives. In conjunction with Kolb’s learning cycle, this supports the thoughts of Itin (1999) who states that experiential learning is the process of making meaning from direct experience to which Moon (2004) adds that reflective learning is a phase of learning resulting from the actions inherent to experiential learning. Dewey (1933) reasoned we have to regard reflection as implying purpose which is in line with Cognitive Theory but Moon (2004) suggests that although we reflect for a purpose, conclusions to complicated issues can just ‘pop up’ without our being conscious of their having been a reflective process – this is a subconscious event supporting Humanist theory. Experiential learning is based in humanistic theory but Behaviourists believe that it can be influenced by external stimuli which in turn changes behaviour. For highly motivated Humanist learners who are adept at self-directed study, the most readily available is the internet which is available 24 hours a day, 7 days a week and can be accessed by computers, tablets, phone and even via gaming machines and TVs. It enables searching for information virtually and sometimes instantaneously from across the world but not all content found on the World Wide Web is from a reliable source and so may not be accurate. The library at college contains a wealth of validated information around the courses that are delivered there but the number of books is limited and so there may be waiting times for specific items to be returned. There are also restrictions on entering the library as opening hours are limited mainly to daytimes and even close earlier on Fridays which severely limits access to working pupils. Public libraries often do not stock academic books and a charge is often made to order books in which also incur waiting times for the books to arrive. There is also a Library within LCFT but it is many miles away from most workplaces, only open during office hours and generally stock books around clinical subjects. Within the workplace, colleagues are an excellent resource for learning as they can impart the knowledge gained from their own training and experience and are available during the working day Difficulties can arise though if new methodologies contradict what is favoured by the experienced colleague. Learning resources may be used as the basis as the foundation for some learning strategies – the way a learner identifies the best way to carry out a task. For those who chose reading as their strategy, the library and the internet are immensely advantageous but is also beneficial to many other strategies for finding out the initial information. Conclusion Learning and development for an organisation improves quality, skills, productivity and motivation which leads to a reduction in overheads and errors. This in turn increases profitability and stability for the organisation which enables them to become successful. An organisation needs to recognise its required outcomes alongside the needs of the workforce and develop them accordingly to ensure they retain staff with the aptitude and ability to meet those future needs. In the NHS, patient outcomes are a main focus of the delivery plan but this must be balanced by the financial implications brought by the cost delivery and so development of staff is the most beneficial and cost effective route to achieving this goal. When it comes to learning, there are no right or wrong answers to how people learn. People may follow a certain theory or use a specific learning strategy in the main but often it is a mixture of theories and strategies that produce the best outcomes and is often dictated by how the information is offered, whether online or classroom based and what resources are available to support the student. I have learned that when I am imparting information to a group I need to try and incorporate a variety of learning styles, allowing kinesthetic learners to interact with the subject matter, the audio learners to listen to information and the visual learners to view pertinent materials individual, On a personal level, I have discovered that I learn using a mixture of theories and styles but I am consistent with my strategies and instinctively know how I learn the best.?

Attribution Theory Essay Example for Free

Attribution Theory Essay Attribution Theory Definition The process by which persons interpret and pinpoint causes for their own personal and other’s behaviour is the theory of attribution. 1 In this motivational theory, a person always finds a way to explain things, he make inferences on why things or events occur. After explaining the events a person then predicts future events through his inferences. He wants to understand the reasons or causes behind behaviour of people and why events happen. It was first proposed by Fritz Heider in 1958 and further developed by Harold Kelly and Bernard Weiner. Theories Internal vs. External Attributions Every person observe and analyze things differently thus having different ways of explaining things. The attribution theory proposes that when people observe and analyze things they try to find out whether it is caused internally or externally. 2 Attribution is a three-stage process: (1) Observation of an individual behaviour, (2) Determination whether the behaviour is intentional and (3) Attribution of the observed behaviour to internal or external factors. Those that are believed that can be personally controlled are called internal attributions while those believed to be caused by outside forces are external attributions. 2Â  Example of internal attributions are ability, personality, mood, efforts, attitudes or disposition while external attributions are task, other people and luck. 4 Following is an example of an application of this theory is when an employee failed to perform in a given task, a manager tries to explain why this thing happened. He may attribute this failure to poor efforts made by his subordinate (internal attribute) or he may consider that the given task maybe be too difficult for his employee (external attribute). Consistency, Distinctiveness and Consensus On the other hand, when making a determination between internal and external causes of behaviour, three factors must be considered: (1) consistency, (2) distinctiveness and (3) consensus. 1 Consistency is how frequent a person behaves similarly when faced with the same situations. Distinctiveness is how different a person behaves when faced with different types of situations. Consensus is when a group of people behaves similarly when faced with the same situation. 2 When a person behaves similarly when faced with same situations, we can say that the consistency is high; if he acts differently every time exposed with the same situation, consistency is low. 3 An example of consistency is the following is when an employee consistently has a low performance when he always assigned in a individual task rather when he is assigned in a group task. The observed behaviour of the employee wherein there is a high consistency can be attributed to an internal factor which is attitude. When a person behaves differently during different types of situations distinctiveness is high; if he behaves similarly during different situations, distinctiveness is low. 3 An example of distinctiveness is when an honor student gets high grades (same behaviour) in all of his subjects during three consecutive grading periods (different situations). The observed behaviour of the student wherein there is a low distinctiveness can be attributed to an internal factor which is ability or effort. When the observed behaviour of a group of people is the same in a given situation, consensus is high; if this group behaves differently given a similar situation, consensus is low. 3 An example of distinctiveness is when all students are late in a first period class (consensus is high), the attribution to this behaviour maybe due to an external factor which is traffic caused by a vehicular accident. Figure 1. Summary of the key elements in attribution theory. 2 Errors and Biases in Attribution The difference on how every person thinks, perceive and judge things may lead to some biases. One may consider the greater attributes of certain occurrences to external factors rather than internal factors or the other way around, well on the actual these considerations may not be correct all the time. Fundamental Attribution Error and Self-serving Bias Fundamental attribution error is when people have the tendency to consider the influence of external factors more than considering the influence of internal or personal factors. 2 An example of this is when we attribute the promotion of an officemate to perfect timing or luck rather than to his own efforts and perseverance. Self-serving bias is overestimating the influence of internal factors or personal traits rather than assigning external or situational factors to certain occurrences. When a person attributes his personal success to his own traits or internal and his misfortunes to bad luck or external factors, he is thus committing a self-serving bias. 1 Self-fulfilling Prophecy Perceiver’s expectations for a person will cause the perceiver to treat the person perceived differently and the person perceived will respond in a way that confirms the initial expectations. 1 Example of this is when a teacher thinks that his student will do well during his exam so he spends more time with this student and coaches him well, in return the student will get a high score in the exam. Summary Attribution theory is important to management because managers’ and employees’ actions and opinion can be influenced by how they perceive or see the reasons that cause human behaviour given a certain situation. 3 Different attributions of a manager to an employee’s attitude and performance can affect the standing of the employee in the organization. If a manager attributes the employee’s poor performance to lack of effort in performing the assigned task, he may fail the employee or give the employee a low rating during performance appraisals. On the other hand, if the manager attributes the poor performance to the high level of difficulty of the job, the manager may review and revise the job specifications to lessen the difficulty level of the job. Attribution also affects employee motivation. If an employee attributes the success to external factors, then they may lose motivation since anything that may occur is beyond their control. If an employee attributes success to internal factors like perseverance, then they are expected to have a high motivation for their job.

Sunday, July 21, 2019

Tasks on Strategic Change Management

Tasks on Strategic Change Management Harold (2008) opines that the matrix organization is an attempt to combine the advantages of the pure functional structure and the product organizational structure. This form is identically suited for the companies such as construction companies that are project-driven. In the matrix organizations the structure is different in which the project manager directly reports to the vice president and the general manager. The project manager is responsible for the whole process and decision making in the project and at the end or at any time the manager needs to report then the report goes directly towards the vice president and the general manager. In this model the decision making in the company is very fast and easy by the project manager. In this model each centre becomes the potential profit centre in which the project manger is the in-charge of the project and decision making. Green (2007) states there are some merits and demerits of the matrix organization. The advantages of the matrix organizations are these. The cost of the project is minimised in the matrix organizations and also there are less chances of the conflicts between the employees. There is the ideal balance in the time, cost and performance. There is also the sharing of authority and responsibilities and al last the stress is divided in the team so no one is over stressed and given over burden to do something alone. So the matrix organizations are good in these aspects. There are also some demerits of the matrix organizations like this model is not suitable for all the organizations specially the small organizations. The whole responsibility of the success or failure comes to the manager nor anyone else because of the decision making done by the manager not by others. The team which leads the project takes the whole credit which is against the common appraisals and equality in the organization. TRANSFORMATIONAL LEADERSHIP MODEL: Timothy (2000) opines that transformational leadership style is the ideal style of the leadership which motivates and uplifts the morale of the employees to work with the commitment and eagerness to promote the growth of the organization. If the people or employees are less effective and used to be controlled by someone who does not have the commitment within themselves, in this situation, the leader with the transforming skills can encourage the employees and change the behaviours of the employees to work effectively and become more productive and good for the organization. This model helps to transform other in such a way that the organization gets the advantage from the employees in a maximum quantity. Transformational leadership is ideal but in the bureaucratic organizations which are according to Kehoe (2007) which states that the system is so long in the bureaucratic system that the information is sometimes distorted and employees blame the organization for any mishaps in the company and the unity is damaged all the time. There are some aspects in the transformational and bureaucratic organization which are just the opposite, so the simple answer is this that the transformational is more effective as compared to the bureaucratic in decision making. TASK 1.2: EVALUATE THE RELEVANCE OF MODELS OF STRATEGIC CHANGE TO ORGANIZATIONS IN THE CURRENT ECONOMY: The models for the change which are discussed in the above paragraphs are very effective and important. Leban (2008) opines that the in the matrix organizations the structure is different in which the project manager directly reports to the vice president and the general manager. The project manager is responsible for the whole process and decision making in the project and at the end or at any time the manager needs to report then the report goes directly towards the vice president and the general manager. In this model the decision making in the company is very fast and easy by the project manager. This model is good in terms of decision making because the project manager is the in-charge of the project and he is not asking anyone if the decision is urgent and for the betterment of the organization. In the matrix organizations the credit is all for the team leading the project. This is the demerit of the matrix organizational model. In the transformational leadership model the model says the flexibility in the organization. There are no rigid rules and regulations like the bureaucratic organizations; the environment is very delightful and good because of the good leadership who cares for the employees. Kotter and Cohen (2002) states that the system is so long in the bureaucratic system that the information is sometimes distorted and employees blame the organization for any mishaps in the company and the unity is damaged all the time. There are so many delays are also there in this system so the transformational model is the best and the need on the companies. TASK 1.3: ASSESS THE VALUE OF USING STRATEGIC INTERVENTION TECHNIQUES IN ORGANIZATIONS: SITUATIONAL THEORY AND CONTINGENCY THEORY: According to this theory, leaders everywhere behave in the certain manner and that manner always depends upon the situation of the time in the organization. Senior (2001) states there can be several situations in which there might be possible leadership behaviours but these behaviours depend on the situation of that particular time in the company in which the leader is working in. In this theory, Timothy (2000) states leaders follow the climate in the organization and take decisions according to the situation and the situation can be either internal or external which affects the organization in different ways. This theory is very important in current leadership because in the time of recession, the decisions have to be with the situation and not the decisions which were taken in good time are good in this situation. This is very close to the Contingency Theory which is the alternative of anything that comes against the productivity or the profit, the leadership takes contingency theory and work on this which is the option based theory as stated by James (2008) who opines that leadership must have the answer to every question arises in the growth and development of the organization. Tesco Plc is also the well known and respected organization in which the leadership is going for meeting the targets and the decisions are taken according to the situation and this is the profitable strategy in the organization. PARTICIPATIVE THEORY: The participative theory is very common and significant in the current leadership of the organizations. James (2008) states that the participative leadership and management style are open and flexible manner of management where employees have the prominent decision making role in the organization and the participation of the employees is considered as the asset of the organization. So this is very important factor in decision making of the organizational setup. This style is very much appreciated in progressing and growing organizations. Employees feel responsible and honoured by the leadership which boosts the morale of them in order to complete the tasks of the organization as Avolio (1999) described. This leadership style helps in the organization in decision making and when this style is applied, the team work and dignity of the employees come forth and they become more and more productive. Tesco plc is the organization that promotes the participative leadership theory in all departments and each and every sector of the branches of this giant. EXAMINE THE NEED FOR STRATEGIC CHANGE IN AN ORGANIZAITON: As Klenke (2004) states that change is the demand of the organizations for growth. It is very simple to understand that the organizations do not remain the same in all the conditions and situations and there can be the need to change sometimes the few and often the many dimensions of the organizations. In Tesco PLC it is very important to give more and more satisfaction to our customers regarding some discount on some items but through the help of new advertisements and new aspects of the organization like clubcard and etc. So now this card will help the customers to get the points on each purchase from our stores and after getting the specific points the customers will get the chance to have some sort of bonuses and rewards. For increasing our sales this system we are planning to implement as soon as possible. We had some sort of problems regarding the customers interest towards our sale of the specific items and the customers were moving to another retailer companies which is going against the profitability of the organization. So we as the best one the Europe has launched the Tesco clubcard to demonstrate the valuable step towards the good will of the organization. This is the main reason for the change in our organization named Tesco PLC. Secondly we want the best staff to deal with the customers for that we are planning to recruit new and fresh people to get inside the company according to the Harold (2008), theory y which says that this the people work with commitment and eagerness not just to earn money and kill the time, so we are doing our best to get those people in the company for good results and meet the objectives. TASK 2.2: ASSESS THE FACTORS THAT ARE DRIVING THE NEED FOR STRATEGIC CHANGE IN AN ORGANIZAITON: ECONOMICS: As the global recession is the worst and the whole world is suffering of this financial countdown everywhere. This factor drives the change in the organizations. The true management in terms of finance or economics is very necessary and there should not be any kind of weakness in the organization to deal with these matters. Otherwise, therefore there should be the perfect finance management and dealing with the economy to sustain in the todays economy. NEW MARKETS: Green (2007) opines the new markets and the production strategies are changing and advancing in terms of their struggle to overcome the recession time with great sustainability and profitability around the world. So new markets are the threats to the organizations and only the organizations which overcome and win the market would survive in this crucial time of history. TASK 2.3: ASSESS THE RESOURCE IMPLICATIONS OF THE ORGANIZATION NOT RESPONDING TO STRATEGIC CHANGE: As leadership and management deals with different issues in the companies, some of them are the most important because of their need and necessity in the organizations. Human resource is the vast department that organizes the major issues in the organizations. The first activity of the human resource is the Recruitment and Selection with their costs in the companies. Leban (2008) opines that the in the recruitment the duty of the HRM is in various sectors. Firstly, it publishes or advertises the need of the organization or the companies as the vacancy comes in them. This is also the duty of the HRM to contact with the recruitment agencies for the better selection of the candidates in the companies. After the ads the term comes when the candidates come to the recruitment section and the interviews take place, if somebody passes the interview then it is the chance for that candidate to go further and get the training to join the organization for the post he has applied or for the post the admin believes that the person can perform well according to the capability of the candidate. This is the very important aspect of the companies. if the right people are not coming in the companies then it will be impossible to have more and more innovative ideas in the companies. From the very first stage to the ending stage the HR plays the significant role in bringing the right people in the companies. But by these processes the huge amount of time is wasted and the resources are also misused and the organization goes in the loss. This is one of the implications that do not respond to the change in the organizations. The next category is the Cost for Training Management. James (2008) states the training management is the favourable environment of the organization in which the organization gives the opportunity to enhance the capabilities of the employees. So the training of the employees is the responsibility of the HRM in the companies. In the trainings the employees get the idea and knowledge to perform well in the organizations. Now trainings are very important but the costs that affect the financial structure of the organization is the one of the major problems in the organizations. So this is also the implication of the resource that do not respond to the change in the organization. TASK 3.1: DEVELOP SYSTEMS TO INVOLVE STAKEHOLDERS IN THE PLANNING OF CHANGE: TEAM DEVELOPMENT: Chance (2002) states that the team management system is recognised as the foremost integrated system of work-based, research-proven assessment and feedback instruments worldwide_ supporting individuals, teams and organizations to effect positive and lasting change and achieve higher performance in the workplace. Team management is the system to motivate the team to work hard and achieve the targets in a beautiful way. Team management is the commitment based eagerness to get the works done in the particular time period. The leaders in the team management do their best to motivate all the employees and try their best to improve the effectiveness in the employees and also the productivity of the employees to promote the organization. If the organization wants the employees to improve the skills for future then team development is the main factor that influences the skills of the employees to become more productive and effective for good results. Timothy (2000) opines that transformational leadership style is the ideal style of the leadership which motivates and uplifts the morale of the employees to work with the commitment and eagerness to promote the growth of the organization. If the people or employees are less effective and used to be controlled by someone who does not have the commitment within themselves, in this situation, the leader with the transforming skills can encourage the employees and change the behaviours of the employees to work effectively and become more productive and good for the organization. INFLUENCING SKILLS; Influencing skills are important in the development of the organizations and the leaders in the organization must have the influencing skills, organizations need the skill filled leaders to cope up with all the situations and tackle the problems. James (2008) opines that the influencing skills enable us to increase our credibility and helps to achieve and get more when working with other employees. As credibility is the key skill of the leaders which helps to achieve the goals and manage the task according to the preference of those. Besides this, managing the people is also the credibility of the leaders in this the leader encourages the employees and give them chance to feel good while working in the organizations. There it is also required to promote the collaboration and cooperation between the employees. Managing yourself, the purpose of managing yourself is this that if the leader is trained and skilled and had the good credibility among the employees then the environment will be very nice and the productivity will be increased. Timothy (2000) states there are many positive skills which influences the employees for more effective results. The leader should has the persuading qualities to convince the others for the good future goals and then to change the behaviour of the others so that they would love to work with you for the more productivity. There should be the agreeing targets, everyone in the organization should do good and there should be not any kind of conflict in the organization. The feedback must be given by the leaders to the employees so that they may learn how to accept the new things and become use to with the change. Coaching people is also an influencing skill that helps to tell the employees that there is no problem if there is any weakness but the desire to learn more and more must overcome the problems. If there are different opinions then there should be the quality in the leader to make unity in the employees and there must be the acceptance towards the new and best opinions. TASK 3.2: DEVELOP A CHANGE MANAGEMENT STRATEGY WITH STAKEHOLDERS: TRAININIG AND COACHING: The first learning style James (2008) states that the learning is the prominent and impressive way to develop from the trainings and the coaching. Training and coaching provide the scenario and the environment for the employees and the leaders to learn the desired skills and competencies. The companies that progress do arrange the trainings with the time to develop the skills in the employees. MENTORING: In the coaching, the experts share their excellent experience to the juniors to inspire and encourage the others for the good results in the companies. Klenke (2004) states the mentoring is the effective and suitable method of learning in the organizations and firms. In mentoring, the specialists in the companies impart their knowledge and first hand information to the people who learn in the mentoring classes. Mentoring get the employees filled with the personal and professional skills. TASK 3.3: EVALUATE THE SYSTEMS USED TO INVOLVE THE STAKEHOLDERS IN THE PLANNING OF CHANGE: Kotter and Cohen (2002) opine that the Team Development is a reliable and durable system of change which determines the foremost integrated system of the workplace. Everywhere in the organizations, the teams work is encouraged and appreciated but there should be the spirit of the team in the organizations to get the targets done and met the goals. This is the duty of the leader to train and develop the employees so that they may grow and become effective and perform their duties for the good will of the organizations. Green (2007) states team management system is recognised as the foremost integrated system of work-based, research-proven assessment and feedback instruments worldwide_ supporting individuals, teams and organizations to effect positive and lasting change and achieve higher performance in the workplace. Now the there must be the unity in the team to work hard to do the tasks in the better and flexible way. The leaders must promote and regulate the team development to meet the goals of the organization. Senior (2001) opines that the Influencing Skills enable us to increases our credibility and helps to achieve and get more when working with other employees. As credibility is the key skill of the leaders which helps to achieve the goals and manage the task according to the preference of those. Besides this, managing the people is also the credibility of the leaders in this the leader encourages the employees and give them chance to feel good while working in the organizations. After the credibility, there are the skills which help you to influence others. There should be the agreeing targets, everyone in the organization should do good work and there should be not any kind of conflict in the organization. The feedback must be given by the leaders to the employees so that they may learn how to accept the new things and become use to with the change. Coaching people is also an influencing skill that helps to tell the employees that there is no problem if there is any weakness but the desire to learn more and more must overcome the problems. These skills and team development are necessary for the organizations and the management should work hard on promoting both of these. TASK 3.4: CREATE A STRATEGY FOR MANAGING RESISTANCE TO CHANGE: There can be several strategies to manage the resistance in the organizations during the implementation of the change. First of all this is very important to know what exactly the resistance is. James (2008) opines the resistance can be physical, emotional, official and ethical and even cultural and it just creates hurdles in bringing and practically implementing the change in the organizations. The most effective area that helps the management to deal with the problems relating to the resistance in the change is the training and the education. The first learning style Klenke (2004) states that the learning is the prominent and impressive way to develop from the trainings and the coaching. Training and coaching provide the scenario and the environment for the employees and the leaders to learn the desired skills and competencies. The companies that progress do arrange the trainings with the time to develop the skills in the employees. So this is very important for the organizations that they adapt this method to tackle this problem that comes in the way of implementing the change in the organizations. TASK 4.1: DEVELOP APPROPRIATE MODELS FOR CHANGE: KURT LEWINS CHANGE MANAGEMENT MODEL (UNFREEZE, TRANSITION AND REFREEZE): James (2008) opines that Kurt Lewin gave the change model which has three effective and important stages. The first stage is called the Unfreeze, the second is Transition and then the last one is Refreeze. In the first stage, the author tells about getting ready for the change. This is half of the success in change because if the employees and stakeholders are happy and ready to receive and accept the change then the most of the times it does not take too long to implement the change. This stage makes the people ready and is very important in order to get the desired position. The next stage is Transition which is actually the process and not just the event in the change. The transition is the inner movement of the theme of the change and the true introduction and implementation of the change. The second stage occurs when we make the changes that are needed in the organization to grow in all dimensions. Then the third and the last stage which is Freezing and the meaning of this stage is the establishing stability once the changes are made and done according to the change. In this stage the change are accepted and implemented and the new relationship develops among the leadership and the stakeholders. ACTION RESEARCH (PRIMARY SOURCE) The research can be taken in different ways but some specific terms are used in the research to make it more authentic and reliable. Research itself is power packed formula for the companies to be taken into consideration and the other things are just the secondary. Two techniques are very common in terms of taking the effective research in the organizations. The first one is known as the Primary research technique which is very important in the process of the research. Chance (2002) states that the primary research technique is the one in which the data is taken directly from the customers or the market. The market is surveyed and then it comes to the authorities that something is not there then they try to make the things good and then satisfy the market with good results and products and customer services. Now there are different factors that are involved in this primary research technique. The primary research can be taken by the research in the field with the strong responsibility and honesty because this is very sensitive matter for the organizations, if the companies fail to do the proper research the it can be taken into consideration that the company or more are more sincere with their business and then satisfaction is not the main purpose for that particular organizations. But the real purpose of the organizations to undertake the research in the companies is the more and more satisfaction of the customers and the best to put in the services so that the companies get the maximum results in the return. In the field research, some research takes in the interviews and some on the phones but both of these methods are reliable and authentic. Sometimes there are surveys which are taken online or by the physical appearance. ACTION RESEARCH (SECONDRY SOURCE) The one another research technique is the Secondary Research technique. This is also very reliable but not like the primary. Harold (2008) states that the secondary research method is the one in which the data is not taken directly from the market but the companies take the help from other scholars books and other materials to gather the related information required for the research in the plan for the better results. These kinds of results are very reliable and trusted. But the only thing to be considered is the fact and figures based on the reality. The research must be done transparently and very authentically. In the secondary research few factors are very important. The published texts and books, magazines related with the research are very common in the secondary research technique. Then media is also the very reliable resource of information while making the plan and doing the research in the organizations. From media there are different program in which the information is given but the authenticity depends upon the institute which is giving the data to the viewers. Then the data can be taken from different research institutes that help the organizations to deal information and then make collective efforts to come to the conclusion and do the tasks within the time period and then come to the place where they can make solid rules and regulations for the success of the companies. Now the secondary research methods are very important in the process of the research program for the organizations. PLAN TO IMPLEMENT A MODEL FOR CHANGE: TRANSFORMATIONAL LEADERSHIP MODEL: In the transformational leadership model the model says the flexibility in the organization. There are no rigid rules and regulations like the bureaucratic organizations; the environment is very delightful and good because of the good leadership who cares for the employees. Kehoe (2007) states that the system is so long in the bureaucratic system that the information is sometimes distorted and employees blame the organization for any mishaps in the company and the unity is damaged all the time. There are so many delays are also there in this system so the transformational model is the best and the need on the companies. Tesco PLC is focused on giving quality services to the customers and the proof is the great response from the market in every branch or store or this mighty giant and the third largest food retailer in the world. Transformational model is the need and very important for the constant success in the companies in order to grow in all dimensions. REFERENCES: Chance, P. (2002). Educational Leadership and Organizational Behaviour, 1st Edition. NY. Eye on Education INC. Green, M. (2007). Change Management Masterclass. London. Kogan Page. Harold, D. (2008). Change the Way You Lead. 2nd Edition. Stanford. Stanford Business Books. James, G. (2008). Business Research Leadership. 1st Edition. Virginia. Darden Graduate School of business Administration. Kehoe, D. (2007). Leading and Managing Change. 4th Edition. London. McGraw Hill. Klenke, K. (2004). Women and Leadership. A Contextual Perspective, 1st Edition, NY, Springer Publishing Company Inc Kotter, J. and Cohen, D. S. (2002). The Heart of Change, London. Harvard Business School Press. Leban, B. (2008). Managing Organizational Change. London. John Wiley and Son. Senior, B. (2001). Organizational Change. Oxford. FT Prentice Hall. Timothy, A. (2000). Journal of Applied Psychology. vol. 85. USA. McGraw Hill.

Saturday, July 20, 2019

Vices and Virtues :: essays research papers

Rene Descartes once said, â€Å"The greatest minds are capable of the greatest vices as well as of the greatest virtues.† This idea rings true in Richard Connell’s â€Å"The Most Dangerous Game†. First published in 1924, this short story follows Sanger Rainsford, a hunter from New York City, on a ship from America to Rio de Janeiro. In the middle of the Caribbean Sea, Rainsford falls overboard and hastily swims to a nearby island. He comes upon another hunter’s mansion on the island, and soon discovers that this hunter is more dangerous than he had ever imagined. Rainsford finds his life in great danger, and must outwit the hunter, General Zaroff, to survive. Using techniques he had learned hunting, Rainsford evades Zaroff, and his persecutor is fed to the dogs. Rainsford returns to the mansion, rid of Zaroff. This essay will argue that Rainsford does not remain on Ship Trap Island, and that the events that occurred there persuade him to give up the hunt.   Ã‚  Ã‚  Ã‚  Ã‚  Throughout the story, it is made painfully obvious that Rainsford has no respect for the animals he hunts. In the opening of â€Å"The Most Dangerous Game,† Sanger Rainsford is standing on the deck of a ship, philosophizing with a fellow hunter named Whitney. Whitney says, â€Å"I rather think [jaguars] understand one thing—fear. The fear of pain and the fear of death† (1). Rainsford replies, â€Å"The world is made up of two classes—the hunters and the huntees. Luckily, you and I are hunters† (1). In this way, Sanger Rainsford proves he does not understand the fear of being hunted. This belief leads him to believe that hunting is a fine sport, and that he need not consider the feelings of the game he hunts. Later on in the story, however, Rainsford’s feelings contradict this idea.   Ã‚  Ã‚  Ã‚  Ã‚  While Sanger Rainsford is being chased by General Zaroff, he begins to feel the terror of being hunted. Connell writes: The general was playing with him! The general was saving him for another day’s sport! The Cossack was the cat; he was the mouse. Then it was that Rainsford knew the full meaning of terror. (14) Now that he sees that his life is in certain danger, he begins to use traps to outwit General Zaroff. Beginning to feel like game himself, Rainsford believes his mind is his only way out. He must realize, then, that the animals he hunts do not have this defense, making hunting as a sport much more inhumane than he ever thought possible.

Abscisic Acid and Stomatal Closure :: essays research papers

Abscisic Acid and Stomatal Closure Abscisic acid is a single compound unlike the auxins, gibberellins, and cytokinins. It was called "abscisin II" originally because it was thought to play a major role in abscission of fruits. Though ABA generally is thought to play mostly inhibitory roles, it has many promoting functions as well. In 1963, abscisic acid was first identified and characterized by Frederick Addicott and his associates. They were studying compounds responsible for the abscission of fruits (cotton). Two compounds were isolated and called abscisin I and abscisin II. Abscisin II is presently called abscisic acid. ABA is a naturally occurring compound in plants. It is a sesquiterpenoid (15-carbon) which is partially produced via a certain pathway (mevalonic pathway) in chloroplasts and other plastids. Because it is sythesized partially in the chloroplasts, it makes sense that biosynthesis primarily occurs in the leaves. The production of ABA is accentuated by stresses such as water loss and freezing temperatures. It is believed that biosynthesis occurs indirectly through the production of carotenoids. Carotenoids are pigments produced by the chloroplast which have 40 carbons. Breakdown of these carotenoids occurs in a complex mechanism which produces ABA. The transport of ABA can occur in both xylem and phloem tissues. It can also be translocated through paranchyma cells. The movement of abscisic acid in plants does not exhibit polarity like auxins. ABA is capable of moving both up and down the stem. The various roles of ABA are †¢ Stimulates the closure of stomata (water stress brings about an increase in ABA synthesis). †¢ Inhibits shoot growth but will not have as much affect on roots or may even promote growth of roots. †¢ Induces seeds to synthesize storage proteins. †¢ Has some effect on induction and maintanance of dormancy. (This information taken from http://www.plant-hormones.info/abscisicacid.htm) Stomatal Closure †¢ Addition of ABA to the growth medium (a mixture of vermiculite and peat moss) causes the closure of the stomates within 3 h and an increase in the Pos of the protoplasts of the aba1 plants to 50 mm s-1. †¢ Arrival of ABA in the leaves appears to signal stomatal closure as well as a change in the Pos of the plasma membranes. †¢ We hypothesize that under non-stress conditions ABA is required to maintain a population of actively functioning aquaporins at the plasma membrane.

Friday, July 19, 2019

Television - Lost in the Unreal World of TV :: Media

Lost in the Unreal World of TV In our modern society, two separate worlds exist. The first, the world of reality, is where most of our important life experiences take place. The second, however, is where nothing substantial exists. Nothing there can have any direct impact on our lives. This is the world of the unreal; the world of television. Television lures people in with wonderful stories that have very little or no application to the real world. Instead of teaching about how the world works, it replaces healthy human interaction. When people watch television, they receive only input. This does not help them deal with other people, because it does not train them to respond. Doing things with other people is necessary to develop social skills, which must be used every day. Television does not provide any workable context for behaving around people. Everyone knows that television shows are designed to be entertaining, not to show how actual people will react to certain situations. When a person watches television, a mind is wasted. That person is throwing away time which could be used for a number of productive tasks. Which person, when asked what they did in life that was really important, would reply "I watched as much television as I could!"? As similar their names might sound, a television is not like a telephone. A telephone connects two people's minds to each other, while a television only sends pictures and sounds to one person's eyes and ears. In fact, if you let television affect your mind too much, it can cripple your imagination. You might have more images stored in your mind, but you will be out of practice for generating new ideas. Television does not provoke original thought. Sometimes television is deceiving because the watcher feels connected to a character on the screen. The observer begins to mimic the character's emotions, and feels satisfied at the end of the episode, as if something had really been accomplished. What the viewer feels is just the opposite of what has happened.

Thursday, July 18, 2019

Starbucks Corporate Analysis

Mr†¦ Smith Cutbacks is one of America's true success stories and a wonder of today's corporate world. A brand known throughout the world, Cutbacks is a beacon for coffee lovers everywhere. The coffee house phenomenon that started as a dream to come up with the best coffees, best customer service and best coffee experience any coffee lover would appreciate. Cutbacks started as a coffee roasting company with a single store in Seattle Washington, and has come to be one of the most successful companies in the world serving millions.Since its inception in 1971, Cutbacks has been a model for what many aspire to but often come up short. The following is a brief overview of the company's finances, including a comparative and ratio analysis to measure profitability and liquidity. Current Ratio Current ratio Is a common financial ratio to measure the liquidity of a corporation. The short term ability Is measured, of a company to pay the maturing obligations, and meet unexpected need for c ash (Skies, Kismet, , 2011). Current assets divided by current liabilities is the current ratio formula.Between working UAPITA and current assets, current assets is the more dependable formula (Skies, Kismet, , 2011). Two companies may have very similar working capital and yet have drastically different current ratios. For every dollar of the current ratio, depicts how much current assets, per that dollar the company has (Soles, Kismet, , 201 1 The negative fact of the current ratio is that It doesn't explain where the asset is. It can be a large portion in inventory which is not the same as having a complete asset.A dollar in inventory does not pay as quickly as a dollar in ash. Cutbacks current assets are 1 1 ,516. 7 (In millions), and the liabilities is 7,034. 4 (Cutbacks, 2013). The current ratio is 1. 63, for every dollar the asset is 1. 63 for the corporation. Return on Assets This ratio Illustrates how effective management Is at generating profit from the company's assets. Re turn on assets is calculated by dividing net income over total assets and multiplying that figure by 100. Net income and total assets data can be found on the balance sheet from a biblically traded companies ASK report.Return n assets when simplified shows how many additional dollars the company assists generate. Cutbacks return on asset figure Is . 45673. Meaning each dollar in asset generates roughly $. 45 of Income In 2013. By this figure Cutbacks management did a Commonly referred to as return on net worth, this ratio illustrates profitability by how well a company increases the value of common stock holder investments. These increases are typically re-invested in the company or paid in dividends. To calculate ROE net income is divided by common share holder equity and multiplied by 100.Cutbacks ROE figure for 2013 is $1 . 17350. For each dollar invested by common stock holders Cutbacks generates Just over $1. 17. In 2012 the ROE ratio was a whopping $26. 59. A sharp drop in equ ity and an equally staggering increase in liabilities in 2013 lead to both profitability figures to be very low by historical and industry standards for Cutbacks. It would be safe to say that if these events occurred during the start up phase off business they likely would not survive. Inventory Turnover Inventory turnover is an important part of any business.This information illustrates how much capital the company has used in comparison to how much inventory it has sold. Company leaders use this information to make financial decisions. This concept is condensed by Jon Scribbled on Indistinguishableness. Com as â€Å"The inventory turnover rate measures the number of times you have turned your inventory during the past 12 months† (Scribbled, 2014). The formula for the turnover ratio is the cost of goods sold divided by the average inventory. The Cutbacks company leaders use this information as well.

Wednesday, July 17, 2019

Eye Vision Case 10-11 Essay

midsection imaging Inc, a long-standing medical trick manu positionurer, has signed a carry to tell on Holland infirmary the pass encounter optical maser and a devil-year go to piecesly priced tutelage device for $1 jillion and $0.2 million respectively. On a when-and-if functional bais, affection view Inc. ordain bear package crossing updats that is engraft with the laser to maintainance purchasor. The computer softw ar has neer been interchange without laser for its functional necessity. In this memo, as explained below, we purpose that 1. meat Visions placement with Holland Hospital is non inwardly the scope of ASC 985-605, Softwargon tax income Recognition. 2. The deliverables in this order of battle be the take a shit visualise Laser, course of studyt parcel, and guardianship contrive, respectively. 3. The create situation Laser together with enter softw atomic number 18 and attention plan lead be accounted for as separate building bl ocks of score, respectively. 4. The optical maser with the imbed softwargon pass on be accepted in a flash.The maintenance plan go forth be recognise on a like a shot-line tooshie oer the length of the grow. 1. Is gist Visions arrangement with Holland Hospital within the scope of ASC 985-605, Software tax income Recognition? The agreement between core Vision and Holland Hospital is non within the scope of ASC 985-605, Software gross Recognition. jibe to ASC 985-605-15-4(e), subtopic ASC 985-605 does not apply to legal proceeding and activities for software functions of existent increases that are change, licensed, or hired with tactual products when the software comp onenessnts and nonsoftware components of the tangible product function together to deliver the tangible products prerequisite functionality. In the situation of the agreement, the clear view laser represents the tangible component, while the software component comes enter intern whollyy within the laser.The crusade states, that the laser has never been sold without the software beca pulmonary tuberculosis the software is essential to its functionality in execute medical procedures. We would like to consider both(prenominal) the give image Laser along with the embedded software as one tangible product. upgrade, ASC 985-605-15-4(f) goes on to state every undelivered elements that relate to software that is essential to the tangible products functionality in (e) would be considered out of scope. The maintenance plan, if bribed, would be define as an undelivered element that relates to the software that is essential to the tangible products function. Therefore, we conclude that ASC 985-605 is not with in the scope of the arrangement and ASC 605-25, R sluiceue Recognition Multiple-Element Arrangements should be employ for proper rvenue credit rating.2. What are the deliverables in this arrangement?The three deliverables in this arrangement between inwardness Vision and Holland Hospital are the crystallise passel Laser, the embedded software and the maintenance plan. jibe to ASC 605-25-15-2, deliverables within contractually binding arrangements include products, operate, or rights to use assets. Beyond that, ASC never defines what a deliverable is. Thus, determining whether the elements are separate deliverables is a matter of judgment. In this character, the Clear View Laser is the main product sold by Eye Vision and is in spades a deliverable.The software provides Clear View Laser with supererogatory functionalities opposite than what the laser only when could withdraw done. Additionally in the future after the updating coiffeed by the maintainance plan, the embedded software is necessary to perform the latest medical procedures for which the laser will be intended to, it should be considered another(prenominal) separate product or deliverable. As to the maintenance plan, it is sold by Eye Vision independently as an after- sale ser vice, fashioning it the third separate deliverable. alternate / fence ApproachOne could argue that the Clear View Laser together with the embedded software is one deliverable. Both of the laser and the software earth-closetnot stand on their admit as a separate deliverable. The ideas reinforcement this argument are as pass along 1. The Clear View Laser has never been sold without the embedded software. 2. Without each other, each the Clear View Laser or the embedded software provides no cheer to their customers. Although this alternative position sounds reasonable, we uphold our purpose above because in this arrangement the laser and the software are equally of the essence(p) in terms of functionality. We should consider them two separate products, even though they obligate never been sold separately and provide no valuate to customers independently. 3. On the theme of the responses to Question 1 and 2, what are the units of be in this arrangement? The two units of accounting listed infra the agreement between Eye Vision and Holland Hospital are the Clear View Laser and the maintenance plan. harmonise to ASC 605-25-25-5, In an arrangement with multiple deliverables, the delivered degree or compass points shall be considered a separate unit of accounting if both of the spare- epoch activity criteria are met.The first standard on a lower floor ASC 605-25-25-5 states, The delivered breaker point or items consent value to the customer on a standalone buttocks. The item or items have value on a standalone basis if they are sold separately by each vendor or the customer could resell the delivered item(s) on a standalone basis. In the case, the Clear View laser is sold only with the embedded software for proper functionality. In the outcome the sale is isolated, the software and laser have no independent value to the consumer considering the pencil eraser reasons of the medical devices. The standalone trascation of these two parts are i nfrequent, in that locationfore we conclude that the Clear View Laser and software will be accounted for as one unit. Regarding the maintenance plan, it does have stand alone value to the consumer. any(prenominal) past or new proprietor of the laser can choose to procure the maintenance plan independently for additional servicing as needed. We conclude this has a standalone value to the consumer and should be accounted for as its possess unit. The second criterion states, If the arrangement includes a general right of return carnal knowledge to the delivered item, delivery or performance of the undelivered item or items is considered probable and substantially in the control of the vendor. The agreement states that there is no general rights of return. Therefore this is not applicable. severally unit of accounting must be evaluated accordingly for the proper tax income acknowledgement technique.Alternative / Opposing ApproachIt can be argued that when the Clear View Laser wit h the embedded software and maintenance plan are purchased together, they can all be accounted for as one unit. This is based forward the idea that the maintenance plan has no stand alone value to the consumer in the event the Clear View Laser is not purchased in unison. According to ASC 605-25-25-3, In applying the management in this Subtopic, separate contracts with the identical entity or related parties that are entered into at or near the same time are presumed to have been negotiated as a package and shall, therefore, be evaluated as a single arrangement in considering whether there are one or more(prenominal) units of accounting.That presumption whitethorn be get over if there is sufficient induction to the contrary. Further this is supported by the criteria listed above in ASC 605-25-25-5. Even with supporting code, we reject this experimental condition due to the fact that previous owners of the Clear View Laser can purchase the maintenance plan at any inclined time . Therefore the maintenance plan can have stand alone value as listed initially. 4. On the basis of the responses to Question 3, discuss the revenue recognition accounting literature that would be employ to each unit of accounting place in this arrangement. The first unit of accounting that we will consider is the laser containing the embedded software. Recognition of revenue will occur immediately upon the sale of the laser. As per ASC 605-10-S99 Revenue generally is realized or manageable and gain when all of the following criteria are met1. Persuasive evidence of an arrangement exists 2. spoken communication has occurred or service have been rendered 3. The venders price to the emptor is frigid or determinable 4. Collectibility is reasonably guaranteeIn connection with the sale to Holland Hospital, $1 million (the represent of the laser with embedded software) will be recognized immediately as all four criterion have been satified. As for the second unit of accounting, w e will consider the maintenance plan that was purchased for biennial coverage. Unlike the laser, recognition of revenue for the maintenance plan will not occur at the time of sale since the plan does not meet all the four criteria under ASC 605-10-S99 due to the fact that the services have not been rendered upon sale. According to ASC 605-20-25-3 Sellers of extended warranty or product maintenance contracts have an pact to the buyer to perform services throughout the conclusion of the contract and, therefore, revenue shall be recognized in income over the degree in which the seller is obligated to perform.That is, revenue from separately priced extended warranty and product maintenance contracts shall be deferred and recognized in income on a straight-line basis over the contract period except in those mickle in which sufficient diachronic evidence indicates that the be of playing services under the contract are incurred on other than a straight-line basis. In those tidy sum , revenue shall be recognized over the contract period in pro office to the be anticipate to be incurred in playing services under the contract. This leaves some ambiguity as to whether revenue shall be recognized on a straight line basis over the two-year contract or recognized in proportion to the costs anticipate to be incurred in performing services during the two-year contract. The audit group recommends recognizing the revenue on a straight line basis over the two-year period. In connection with the sale to Holland Hospital, $200,000 (the cost of the maintenance plan) will be recognized over the two years, $100,000 in 2010, $100,000 in 2011. There may be an character where the maintenance plan will arise shun revenue.If such case arises, guidance is provided by ASC 605-50-45-6. Negative revenue may arise from the application of the guidance in this Subtopic to cash consideration given by a vendor to a customer or from transactions or changes in estimates that are requi red to be characterized as a reduction of revenue by other Subtopics in the Codification. The Examples in segment 605-50-55 discuss some of those Subtopics and underlying circumstances that could result in negative revenue. This Subtopic addresses whether the negative revenue amount should be recharacterized as an expense in the vendors income statement. If this scenario occurs, 605-50-55 (too many Subtopics to list all here) will provide the guidance necessary to proceed.Alternative ApproachIf Eye Vision, which has been in concern for over twenty years, has recognized its revenue from maintenance plans in a expressive style other than the straight-line method, they could qualify under the portion of ASC 605-20-25-3 that states, circumstances in which sufficient historical evidence indicates that the costs of performing services under the contract are incurred on other than a straight-line basis. In those circumstances, revenue shall be recognized over the contract period in pro portion to the costs expected to be incurred in performing services under the contract. and continue doing so.Also, regarding endorsement Staff Accounting Bulletin (SAB) outcome 13 605-10-s99-1, there are examples given that could support the recognition of revenue for the maintenance plan as services are rendered. Supply or service transactions may involve the charge of a nonrefundable initial fee with subsequent monthly payments for future products or services. The initial fees may, in substance, be wholly or partially an advance payment for future products or services. Therefore, the up-front fee and the continuing performance obligation related to the services to be provided or products to be delivered are assessed as an integrated package.In such circumstances, the staff believes that up-front fees, even if nonrefundable, are earned as the products and/or services are delivered and/or performed over the term of the arrangement or the expected period of performance and genera lly should be deferred and recognized systematically over the periods that the fees are earned. (A systematic method would be on a straight-line basis, unless evidence suggests that revenue is earned or obligations are fulfilled in a different pattern, in which case that pattern should be followed.) Since Eye Vision will offer, on a when-and-if functional basis, new treatment applications for the Clear View Laser, the pattern could be deemed when available (or when delivered).