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.

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.

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.

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.

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.

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).