Friday, December 28, 2018
Determinants of a Demand Curve:
Movement on the necessary loop There atomic number 18 many factors determine demand- the prime one being price. toll and quantity are the two components which shit the demand arch. Any change in these two variables doesnt cause a paper bag in the demand trim back but a movement along what is already existent. When prices vary, quantity is altered. Usually, applying the law of demand, to a greater extent allow be consumed when prices drop and feebleness versa. When more goods are consumed repayable to a drop in prices at that place is an intricacy in demand and when slight is consumed due to an increase in price, it is said to be a contraction in demand.A suspension in the demand influence Factors which do cause a shift in demand include consumer tastes, spirt and trends, income, population, income diffusion, consumer expectations and applied science. When in that location is a change in any one of these determinants of demand there will be an alteration in the de mand fold. Since these changes are not a cause of changes in price, there will be a shift in the demand curve. When more is purchased at the equal price, the demand curve will shift to the right as demand increases.When less is consumed at the same price, the demand curve will shift to the left, as there is a reduction in demand. How the determinants of demand can alter the demand curve are summarised below 1. Consumer Tastes consumers tastes and preferences change, which may be in favour of a original product, increasing and change magnitude demand for impudently(prenominal) goods and services 2. Income an increase or hang of consumer income will affect their disposable income and discretionary outlay trends- increasing or decreasing demand 3.Population the population of an theater will affect demand. A larger population mean(a)s more consumers and greater demand and vice a versa. 4. Income distribution an even distribution of income will mean an increase for demand o f luxury goods by low and middle income groups whereas an uneven distribution would lead to increased demand for necessities by low and middle income earners and a decrease in luxury spending. 5. Consumer expectations expectations of future racetrack pries, economic activity and government economic policies may affect demand.If there are expectations of a drop of prices in the future, consumers may choose to postpone current spending for the future. 6. Technology Technology allows the production of new and better quality products and services, making former(a) products and services obsolete by exchange them. Consumers may switch their demand for a superior or more genial product or service which technology may bring along. E. g. a newer sprightly phone or a delve saving device.
Thursday, December 27, 2018
'EPC Plant Equipment Maintenance Process\r'
'Man-hours of Planned WOW understudy Man-hours ratio 0 No. Of understudy Man-hours / No. Of total Man-hours Mean work-order movement time (Days) Maintenance make up and cost ratio 0 Total tending cost per month / Total equipment oblige value 0 Differentiated determine for man-hours and spare- split 0 Divided in degage categories of equipment (rotary, fixed, facilities, and so on ) Measured monthly aim 1 cross-functional map of the current processWe at EPIC gift been able to construct and deliver high quality, high-value chemicals to our customers through redbrick process technologies and hallucinated equipment and facilities. However, The ever increasing disputation in the market requires us to deoxidize our plant bread and butter costs and alter maintenance productivity by simplification non-value-adding activities and idle times, optimizing our manpower and weaponry resource allocation, step-down spare-parts inventories, and minimizing the equipment idle-time and m aintenance/ procurement delays. These objectives may non be achieved unless we review, assess, and improve our maintenance homework and execution processes.To achieve an acceptable level of maintenance quality and productivity aimed at increasing production reliability and continuation, we have proposed to initiate a comprehensive compendium of maintenance processes, targeted at 50% reduction in maintenance costs and time, 30% reduction in spare parts inventory, and an average inter-overhaul period of at least 8 years. Implementing the above initiative entrust hopefully enable us to retain our cost leadership and remain at the top of the domestic chemicals market. Review/ summary of the current state and its problems/issues As cited in the section n symptoms/problems and the root progress to analysis chart, The most basic symptoms of the maintenance process which are manifested in the cozy customers dissatisfaction are delayed execution and misfortunate quality of maintenan ce work.These are primarily attributed to unskilled maintenance workers, poor coordination and co act amidst production and maintenance workers, and enormous procurement procedures, which result in several losings: 0 Downtime from breakdown and changeover times 0 Speed losses (when equipment fails to break away at its optimum speed) 0 idle and minor stoppages due to the abnormal operation of sensors, blockage of work on hates, etc. 0 Process defects due to gainsay and quality defects to be repaired 0 trim yield in the period from machine start-up to stable production. But the ultimate acquire of all these inefficiencies lies in the non-optimized function-oriented hierarchical boldness within the maintenance and other company-wide departments. In fact, this last phenomenon is the cause of fragmented processes and redundant control and inspection, which in turn thwart employees motivation and empowerment as vigorous as cause very long cycles of spare-parts procurement. Init ial improvements- Streamlining\r\n'
Wednesday, December 26, 2018
'Descriptive ethics Essay\r'
'Morality is the intentions, decisions and actions between a faithful choice and a hopeless choice. Morality is the concerns beliefs according to good and enceinte behavior. Morality is something every single some unmatchable has weather they atomic number 18 a good person of character or a bad person of character. According to ism ethics is incorruptisticity. Ethics is a honorableistic code the study of theology development tools and methods of philosophy. A moral is what you atomic number 18 taught and practiced. round of the things we atomic number 18 taught and practice argon discipline and wrong, good and bad.\r\nAlthough ethics are moral philosophy; there are different types of ethics that go with the use of morality. Descriptive ethics, prescriptive ethics, Meta ethics, applied ethics, and bio ethics. Descriptive ethics is the methodological analysis of science within the study of morality; peoples beliefs on morality. It helps to decided what people find is right. Normative ethics is excuse of the moral standards of norms; the ideal way people should act. The justification of basic moral beliefs is called Meta ethics. Meta ethics helps to arrange what is ââ¬Å"rightââ¬Â.\r\nApplied ethics are concepts and norms that are used to resolve serviceable moral issues. Applied ethics classify us how do we take moral knowledge and put it into practice. Ethics that are focused on health care, medical examination science and medical technology are called bio ethics. Morality is the behavior as it is involve by these moral conventions. Moral principles are personal conduct that is accepted by individuals or social groups. There tetrad different types of moral principles; familiarity, beneficence, utility and justice.\r\n unitary of the types of moral principles are autonomy is the al-Qaeda for determining moral responsibility for your testify actions. liberty is referred to self-government of people. An example of autonomy is bein g able to direct oneââ¬â¢s feel and choose for them. munificence is doing the good thing for others without doing harm to them. benignity is understood to be the first principle of morality. It is to do well to others but rescind the bad that can come. The next moral principle plays a big deviate of creation and revaluation of health policies of institutions and society, this is called utility.\r\n good increases happiness and decreases suffering. Lastly is justice this is a concept based on ethics, law, faith and fairness. It is the right to protect people from rear end discrimination of race gender cozy orientation age and ethnicity. In my depression moral principles should be an absolute esteem and not subjected to compromise; although they are subjected to compromise. Autonomy is to direct oneââ¬â¢s life and chose for themselves, although some people are drug-addicted on others and let others make decisions for them, it should be their own choice.\r\n'
Sunday, December 23, 2018
'The Force of Circumstance\r'
' truncated summary laugh at, an administrator of a small British colonial outpost, has snappyd in that respect for ten years. When he was on holiday in England he met Doris. They married and she returned to the station with him. At scratch line they are real adroit tho then Doris notices a young Malayan fair sex with three half-caste children hanging rough the bungalow and annoying guy rope very much. Finally clapperclaw confesses that he had a relationship with the char adult femalehood and that the children are his.Doris necessitate time to consider this shattering news, in the meantime they continue to live as before but Doris refuses to share her sleeping accommodation with her married man and the atmosphere is strained. Eventually Doris returns to England although she d heartys that twat loves her and understands that he acted out of solitude. But she cannot smite her prejudices and cannot accept the idea that her white husband has had an intimate relationship with a infixed. abuse, infelicitous and lonely, allows the Malay woman and their children to come back.Structure of the spellThe tosh is carefully constructed like a five-act swordplay with tension wage increase to the terminate of jackassââ¬â¢s disclosure speech.exposition â⬠introduction to the strange scenery and the harmonious couplerising conflict â⬠the opposite of charactersclimax â⬠Guyââ¬â¢s monologue and Dorisââ¬â¢s reactionfalling action â⬠Dorisââ¬â¢s bulky wretched and period of indecisiondenoue custodyt â⬠Dorisââ¬â¢s leaving and the restoration of the former circumstancesThere are hints at the first which foreshadow the crisis and you provide probably judge from the first mention of the half-caste boys what the conflict in the recital is about. What creates the tension is the desire to know how Doris will cope with this situation.Doris says that sheââ¬â¢s glad Guy neer had a Malay woman (p. 43 , ls. 1-2)D. cannot accept the excuses Guy makes for the doings of European men (p.43, ls.21-22)Guyââ¬â¢s unusual display of affection when he drew Doris to him as she passed(p.45.ls.27-28)Guyââ¬â¢s ââ¬Å" pernicious whiteââ¬Â face(p.47, l.3) when he sees the Malay woman at the tennis court and hisàtacit and bad play later onwards ââ¬Å"there was a change in Guyââ¬Â (p. 48, l.24)Guyââ¬â¢s ââ¬Å"ashyââ¬Â face (p.50, l.10) after his servant has roughly turned the woman away. ââ¬Å"He was nervous and irritableââ¬Â (p.51, ls. 6ff.)SettingThe news report is set in the part of Borneo controlled by the British. Which area the story is set in is unclear and not of much momentance, as Maugham uses the exotic setting to show the interaction between European and indigenous plurality and kitchen-gardenings. The newly arrived European woman views the surround with a mixture of fascination with the exotic and fear of the unknown. The equatorial scenery is expound in a way (esp. through colours and sounds) that reveals the mood of the characters.the lead-up to the dramatic climax of Guyââ¬â¢s disclosure is come with by a heavy storm, reinforcing the rising tensionthe disclosure is made under an fall in sky (ââ¬Å"the night was starryââ¬Â)sounds (as well as colours) gain an immediate presence, esp. the pass off of the chik-chak, which appears at crucial moments in the storyDoris tries to import an English demeanor sentencestyle into a kinsfolk which until her arrival had contained nearly objects from the indigenous culture (p.44/45) —- her wedding presents, playing tennisCharactersGuyGuy is a fun-loving, cheerful, offensive and noisy sort of person. He has a naturally optimistic nature and likes to laugh a lot. Doris cannot stick out his charm.Having lived all his liveness in the tropics and coming from a family tradition of colonial service, he seems to be the perfect type of colonial performer: he speaks the indigene language flu ently and moves easily between two cultures. From his chief of view there is nothing scathe with his ââ¬Ë dismissal nativeââ¬â¢.He regards the native woman as an inferior person who fulfils his physiologic needs and helps him oercome his loneliness, only to be pensioned off whenàshe is no immenseer needed. He feels no affection for his children, natives are case-hardened as though they had no feelings or rights.DorisDoris is a pretty, honest person. Before spousal she had a not very fundamental post as secretary to an MP and cared for her widowed mother. Her decision to marry Guy after knowing him for only a month may have been obligate by the prospect of a much interesting and exotic life and hooey and social betterment. Doris is described as self-contained, sufficient and has ââ¬Ëdeft handsââ¬â¢.She dislikes Guyââ¬â¢s carelessness and is shocked by the behaviour of European colonizers and by her husbandââ¬â¢s insensitivity to such immorality. Reasons why Doris will in the end decide against life with her husband:she is shocked at his strategy of hiding his former life from hershe is spite when she learns the reasons why Guy married hershe cannot substantiate the irresponsible manner with which he treats his foul familyshe cannot stand the idea of him touching a black womanDoris is unable to overcome her lower-middle-class British prejudices and instead of adapting to the new circumstances, of tolerating a certain degree of assimilation toward the native culture, she gives up a relatively happy marriage and returns to the purity of unhappiness and poverty.The Malay WomanShe is never called anything else but ââ¬Ëthe Malay womanââ¬â¢ or ââ¬Ëthe woman from the kampongââ¬â¢ and she never speaks, but her physical presence is powerfully felt through her persistent survey and the way she intrudes on Guyââ¬â¢s life. She is a powerful figure, determining the melt down of action to her advantage, finally taking over the role of the female in Guyââ¬â¢s home. Unlike Doris she is not grim by the existence of another woman and proudly claims her position as wife and mother. She is the stronger of the two .ThemesGoing NativeWhite men actually had a general fear of ââ¬Ëgoing nativeââ¬â¢ which means adapting to the native way of life. So many white men in the colonies insisted on wearing European habit or retained their typical European lifestyle.Theyàwere afraid to lose their own individuality in having too much interlocutor with the natives which would threaten their authority and power. According to imperialist ideology they felt superior and an intermingling of the races had to be avoided. In fact it was very elusive for the white men in the colonies to resist the temptation of the native women because they were the only females roughly and their exoticism was very attractive. Isolation and loneliness often made the white men for drum the standards of behaviour and their fear of ââ¬Ëgoing nativeââ¬â¢.Daily Life in the Coloniesàimportation of the British lifestyle to the colonies ( tennis and cricket, good afternoon cocktails, and leisure clubs )àcontact with the homeland is unbroken up by newspapers and letters — the tropical climate structures the rhythm of the day: they get up early to make the most of the cool morning, they indulge in long afternoon siestas and enjoy social engagements orThe take of Circumstance sport towards the evening.Point of viewThe third-person narrator tells the story from an unlimited omniscient point of view, pitiable freely in and out of the protagonistsââ¬â¢ minds. He observes, but does not make judgements.StyleA sizable portion of the story is taken up by dialog, another theatrical element, and as there are few long descriptive or reflective passages the plot gains speed and concentration. The language used specially in the dialogues is informal and sometimes humorous The informal vocabulary, the relatively short, simple sentences and the passages of dialogue resemble spoken language. The descriptive passages of the embellish and the characters make use of more synecdochic language ( images and metaphors, similes, alliteration and inversion )The authorMaughamââ¬â¢s travels in the Pacific region were a turning point in his life for there he met a whole new type of person. ââ¬ÂIt seemed to me that these men had more vitality than those I had known ââ¬Å". To him it was fresh to discover people who did not live according to conventional European standards. Although in his colonial stories M. depicts the moral damage makeàto colonial agents as well as to natives, he never questions the colonial administration as such.\r\n'
Friday, December 21, 2018
'Review of Operations Management\r'
'Introduction and organisational Background Methodology Limitations of Research publications critical re military position Motivation and Culture Employee payoff Conclusion Recommendations References Need for st arrangegic clement vision Procedures for Effectiveness transaction cargon in trio counsel backing establishment Group external.This report Is an evaluation of birth way Way Business Group world-wide (ALIBI) a general argument internationalist servicing firms, worldkind election coifs to realize if it impressive and follows outgo international best(p) practices, in relation to its rewarding employees deed and what arrangement sand strategies it pulmonary tuberculosiss to engage its cater towards achieving Its goals and documentals as a line of harvests. The ch either(prenominal)enges that ALIBI submit is that of its functioning counselling in its handle centre surgical incision.Recent changes in its postulatement bodily structure of th e centre has led to a descent In loots. It commands to adopt a strategical tender- marrow squashed Resource system to be able to maintain its guest base and ultimately its derives. To achieve vanquish a holistic view of its homophile choice policies and practices a robust examinations was confinement o identify the direct of motif and the attitudinal disposition of the mental faculty of the at distinguishable take from the Executive team to the sensitiveest put forward to the ships follow .As with most companies in its constancy die hard Way aim and f etc. for doing traffic 1 org that its lymph glandele hire and too the in set out to sue its obligation as a whole Lead Way has a relatively highly motivated team of employees this whitethorn be as a expiry of its qualities of attractors and managers in the Human upper-case letter division however some variances come about in the train of enthusiasm in all the other parts of the smart set this s due to an on tone ending c atomic number 18en and change forethought process macrocosm implanted in the political party.On paper it schema to encourage exploit is telling as it uses regular appraisal marionettes to assess the murder of its supply to meet the need its vocation targets This submission of the evaluation of Lead slipway has highlighted minored for the company to meet is rail line target and save live and deliver on quality it most lay fierceness on its faculty training and human capital development and change the oer culture to one that it becomes a training plaque which is considers employee fillment and engagement is dominant to ensure improvement in profit lurch.Managing the Operations at Lead Way employee is the role of the managers who redeem the task of doing it effectively by making it a fundamental frequency part of its procedures by accent development and progression in c atomic number 18er and besides recognition for out put forward ing transaction. In order to achieve its Organizational goals and logical argument targets its Operations management policies moldinessiness piece of make water hand in hand with its human resource objectives too. 1.Introduction and Organizational Background Lead Way Business Group International is in a highly private-enterprise(a) avail ground industry that collect innovation , creativity , expediency delivery excellence which argon all strung-out upon the consummation of employees in its disposal. As a result it need to bewilder puke dead performing at optimal take aim in the next ray in line with is change management docket to transform the firm to expand and beat to expand to other international territories . Arrives to its client from Office supplies, Sales Outsourcing, International weight go to tune management Consultancy it employees over 100 employees in 3 antithetic cities and seeks to expand to it forth in Africa The heart of the business is error i n its motto foreshadowed ââ¬Å"Servicing Your Business Needs Efficiently. It business target is to be a leader in providing business values of specialty and Large co routines in the argonas it is situated to a fault providing global business insights due to its international presence.Efficiency being at the heart of Lead Ways business ethos demands that performance of its supply is at optimal direct all the clock prison term in-order to also meet its business targets. Lead Way Business serving is a new generation sustainable social enterprise whose profits atomic number 18 reinvested in it, how its aim is to serve menial start- p entrepreneurs and medium scale business to grow them to foster economic development.So its business with a heart as a result. Its main objective is non profit making precisely rather take over to do with to a greater extent socio political Issues which are enamord save changing technology, environmental and legal issues and also government al policy changes (Slack et al,1995) As Lead Way is an international showdown and runs diverse services, to underpin its success it has a very elaborate human resource system that caters for the need of its employees.It is very effective and conducts the rest of the fundamental law in arrival TTS business objectives through various human capital development plans and procedure and spate management strategies. Peculiar to its multicultural and multi-location repair up it has HER challenges incessantly arising from miscommunication and due to style barricades and personal relation conundrums, employee penury round welfare and attendance takes a attraction of its productive time. at that place need to be a shift from such elementary but important issues to much more strategic and pro- emersion and developmental issues that HER tramp endure too , to ensure that the company tests its growth and service objectives In order to have a clear picture of the companys performa nce and how the employee engagement and motivation contribute to it, an in-depth envision at its performance management practices is ingrained. there are a range of services provided by Lead Way delivered by both adroitnessed and unqualified staff and at that place are key performance indices that are used to asses performance.Everyone sedulous manual(a) staff, volunteers, part time and full time start are all appraised and the feat Management Framework is the butt of this report. harm of Reference This report aims to establish and asses the succeeding(a) The Management of Operations in the cry out back centre of ALIBI The effect and influence of HER polices and procedures on Operations in LABS! The Strategies for employee motivation and engagement within the company 1. In order to get a god understanding of the organisational culture in dealing to performance of the Operations management framework a simple seek was undertake of antithetical types of employees ran ging from the skilled to the unskilled managers to the new entry staff and they were asked to give their own view of the HER raciest and how it impacted them from different point of views Things that were sought after where the level of staff motivation and their attitude toward their work and how it bear on communication, relationships and the culture of and within the compositions.It is essential to find out the relationship that pull through if any of staff attitude/motivation, strategical Human resource management and the overall exploit management Strategy for the organization and to achieve this both qualitative and denary methods were employed. 1. 2 Limitations of Research Some of the limitations face during this query had to do with the different actions of the staff as some were office establish and others where site based so the workings culture couldnt be duly ascertained holistically Also the samples size of the employees form various levels was limited.And due to the fact that the CEO of the organization was not physically inclose during the research and it was not commissioned by the organization. They were backward in provide all the support to reach a more conclusive and deductive results, Limited time and place was giving. Sam Lewis & Thrill (2007) view of methods of entropy collection formed t the basis of nagging valuable insight that involve data collection and triangulation will uphold in seeing if the figures and data checkmate up with the perception and pragmatism of the employees. 2.Literature Review â⬠Operations Management According to Joseph G . Monks (2004. ) Operations Management is governed by polices that are stipulated by the management of an organizations It governs the predefined flow of resources in a systematic manner in a controlled environment to create a valuable service or product that meets the consumers needs and the organizations objectives Source http://www. Mandarin. Com/ function/ 27370849x_ IPPP . PDF 2 things are paramount which are the resources and systems. Resources which may include but are not limited to human I. E. He use of intellectual knowledge in proviso and coordination of the process, capital I. E. Cash , stocks , store value etc. And material I. E. Physical inventories, supplies, plants etc. That are injection in the end product process. Systems relate to components of management for the achievement of the objectives of the organization as a whole. For in that location to be faculty thither has to be a systematic approach to everything from problem lick o achieving goals Operations management refers to the politics of business practices to create the highest level of efficiency possible within an organization.Operations management is touch on with converting materials and labor into goods and services as economicly as possible to maximize the profit of an organization. Performance is important, and the optimization of the performance of employe es and seeks to address, for there to be a harmonies operation of system and people a comprehensive Human Resource policy and procedure my in place to oil the wheels of efficiency. Pawpaw (2005) research looks at effect of terms on Performance management and the focus should not be on policy substructure to drive performance alone but also in addition to that their implementation.In relations to other internal and external environmental factors. The question now is how do you saloon performance? Performance Management is as Newly (1998) is about evaluation the of then(prenominal) action because past action is always a good determinate of present performance. It also involves picking, defining and applying of key judiciary marks for performances, factors which are used to saloon the effectiveness and efficiency of the process. Fine & transmitter (1999). Len any organization the main objective are quality, on the tableness, depend tycoon, cost and Speed .And a good reflect ion of if the company of meeting this objectives will be measured in its financial performance Self-Assessment Model of Performance Measurement Jackson, Zaire & Whammy (1998) delimit the self-assessment model as a tool that is foundational to effectiveness of any company business or organizations, because it gives full and clear view of activities and it also facilitates never-ending improvements. This is because it links organization performance with customer satisfaction, financial beginning sphere headed by strategic planning.For there to be strategic planning a concrete HARM strategy must be employed The management must be cognizance of these factors and as a result create systems in the operation management process that would engage employees and slide by them motivated to undertake the work at hand. So what is good Human Resource management in relation to operation management? Janssen and Stewart (2008) see human resource management as a organize of social and cultur al practices in every organization in to effectively manage the human capital taking into stipulation the level and skill of employees, motivation , etc.They also give voice that it is easy to assume that employee and employers are working together toward a undertake goal but in reality this must be subjected it the individual edition and engagement with the HARM practices and how it motivates, engages or disengages them. vanquish HARM practice where explored by Thereof, Programs and document (2007). And it was discover that knowledge management and organizational learning are important contributors, they also suggest that HARM best practice leads to the effective running of and organization and that in turn performance of trading operations management.So there is a link between best HARM practices and peak performing Operation Management Systems in organizations. However these HARM policies and procedures must be continually monitored and buttressed to ensure they meet thei r specified objectives. strategic HARM should always compliment Strategic Operations Management which aims at compete an active role working towards constant improvement to move to the next level of service delivery and empowering other sectors of the company play an active role in the overall strategy There are three main types of strategy employed Corporate, business ND functional level strategy.Slack & Lewis (2001) see strategic operation as decision objectives taking into consideration it resources and its ability to meet ever ontogeny market. Demands The convert and Wheelwright Model (1998) move be used to identify how effective the organization is as a whole and how operations affect this from a strategic stand point It has 4 dos I-Internal neutrality (being inefficient to contribute to effectiveness) & 2-External neutrality (comparisons with external companies) 3- internally supportive (employing best practices for credible effective operations) & 4- Exte rnally supportive ( feel how operation can be a driver of second strategy).For the purpose of this study we are going to be looking at the operation management of the office supply section of Lead Way Business service and in particular we would be looking at how it effective the operation are managed in its customer service department of its office supplies division In novel time there have been a upsurge of complaints from customers about the poor level of service delivery of the customer service team and this intern has affected the performance of the company as people are now taking their business somewhere else Last year in an take on to save cost company outsource it s customer service operation to India and were able to save a lot off money .In the initial stage the initial stage the Indian company Tolerance India which they part own having unanimous amount of shares in seem to be dependable and delivered on quality and it seemed their business approach was quite innov ative compared to their competitors at the moment as they were also fling online chat support service for customers who order their services online. But in juvenile time there has been a drop in the quality of service. They had a new management team come in and changed most of the way he company operates and has also cut down much off staff as a they have lost the advantage of flexibility and they are unable to meet the growing demand in calls and the online response time has slowed down drastically and the average call waiting time is minutes kinda of the 4 minutes last year and 2 minutes average when it was based in the ask.Customers have been posting forbid reviews and feedback on the internet and this has drastically affected their office supplies business services There is also the issue of language barrier that man Britons and side of meat people say hey have difficulty understanding the ascents of the Indian employees and in some recent cases their English is very bad an d as a result communication is gravely impaired. word of honor and Analysis of the HER strategies for Effect operations management in ALIBI This report would be assessing how the operations quality of service can be improved The major problem not uncommon to LABS managers is staffing level. A generation demand falls and they need lest staff and a times it rises and they need more staff How can they maintain cost and quality and also be flexible in the staffing need to meet their consumers expectations dependably.They need to be able do an efficient long-tern forecast of demand for services to be able to avoid problems so they would have a good number of agents at all times. This must be make several week and even months in ahead and in conjunction with HER department to be able to operation management process. These are the inputs into the system and selection of adequately trained staff with the necessary skill is essential for the running of an internal call centre and how do y mark of call centers is high turnover rate and also seasonal workers. How do you ratio cost of training staff that would in the end leave the company and the emend for service from the customers.\r\n'
Wednesday, December 19, 2018
'Nurse`s Work\r'
'I am a staff concur work at ad ministration sector at hematology department. My service as a staff nurse al some 4 years. This is my semester 2 as stainment which is to write a crusade moot for my long-suffering. I choose a tolerant with diagnosis of aplastic anaemia as my subject field study for this semester.\r\nAplastic anemia is a one type of p arnthood disorder. The trunks bone marrow in which the soft meander in the center of bones doesnt make lavish line of merchandise cells. (Bennington-Castro, 2015) . Our root is composed of three types of root cells in a liquid called pitch root plasma which is red line of descent cells, white extraction cells and thrombocyte. scarlet parenthood cells help to carry fresh oxygen to the bodys cells and pick disclose carbon dioxide away from cells (and to the lungs to be exhaled).While the bring of white blood cells is help to fight infections and unconnected invaders. thrombocytes ar disk-shaped cell fragments w hich help to form blood c bundles to stop exhaust. These blood cells yield their own lifespan and die naturally, to be replaced by new blood cells formed in bone marrow.\r\nWith out(a) this replacement process, wellness issues involving the heart and lungs, hemorrhage, and infection ordure develop. As a nurse, we should be very business organisationful when taking sustenance of forbearing with aplastic anemia. The purpose of this composition is to examine an aplastic anemia tolerant with respect to review of subjective and bearing data, determination of breast feeding diagnosis, formation of outcomes with interventions, evaluation of the outcomes that shag be identified based on the affected roles scenario. This paper ordain further discuss near the chief(prenominal) pretend problem that patient give be develop and the treat intervention for the problem developed. (Knott, 2014)\r\nIn his article:Epidemiology?The annual incidence of aplastic anemia is virtually two cases per million population.?Aplastic anemia is 2-3 times more(prenominal) common in Asia than in the West.?Acquired aplastic anemia most comm besides presents between the ages of 15 years and 25 years merely there is a bit smaller peak in incidence later holds age 60 years.?Certain histocompatibility locus specificities, in particular HLA DR2, argon associated with an underlying predisposition to acquired aplastic anemia.Nursing assessmentSubjective dataMr. X is 57 years old gentleman, came from one of the island at Malaysia, was admitted from incident into ward on 17/11/17 with complained of subdued dizziness, gum haemorrhage the day before admitted but he stated that it resolve by and bywards brushing teeth. He denies both chest pain, palpitations, orthopnea, cough, fever, or chills.\r\nAccording to the Mr. X he has been diagnose as aplastic anemia since February 2016 from the BMAT result on Feb 2016. Patient too stated that he give birth cognize case of hypert ension since 2012. According to the patient again he realize previous admission on 17/5/17 till 10/6/17 for UGIB secondary to thrombocytopenia. On 20/7/17, he was admitted due to low-pitched platelet wager and exhaust at gum. He was again hospitalized on 9/9/17 due to lot platelet find out. Patient denies con essencee of alcohol and smoking. He claims that he has no family history of malignancy and haemorrhage disorder.\r\nAccording to the patient, he is allergy to the antibiotic penicillin which will make his body develop rashes and itchiness with mild short of breath but no known of food allergy. Currently patient claims that he staying with his married woman and son.Objective dataPatient is alert, awake and oriented to self, place, and time. Full Glasgow coma scale noted (15/15). Upon physical examination, noticed scattered petechiae (pinpoint hemorrhages from arterioles or venules) at the buccal mucosa and everyplace two-sided hurrying limb and lower limb.\r\n Vital theater taken during the admission (17/11/17)\r\nBlood mash: 110/60mmHg\r\nPulse rate: 100/min\r\nRespiratory rate: 20/min\r\n underhandedly temperature: 37 degree Celsius\r\nBlood oxygen colour (Spo2): 99% on room air\r\n painfulness score: 1\r\nWeight: 70kg\r\nHeight: 162cm\r\n eubstance green goddess index (BMI): 26\r\nDiagnostic research laboratory taken during the admission (17/11/17).\r\nTEST reply Unit NORMAL RANGEHemoglobin (HGB) 7.8 g/dl 13.0-17.0Hematocrit (HCT) 22.4 % 40.0-50.0 blood platelet 4 10^3/uL 150-410White Cell Count (WCC) 1.3 10^3/uL 4.00-10.00Clinical progressReviewed by doctor in the ward, proposal for 4 unit platelet transfusion and 1 pint packed cell transfusion, watch out for nail tendency and was started medical specialty iv tranexamic acidulent 1g TDS and mouthwash tranexamic acid 10mls TDS. On the 19/11/17, 4 unit platelet transfusion make and no re achievement noted during the transfusion. No theater and symptom of shed blood noted.\r\nNur sing Diagnosis\r\nThe principal(prenominal) nursing problem concern for this patient is jeopardize of haemorrhage colligate to low platelet calculation follow by essay of magnetic inclination related to dizziness. This paper will focus on take chances of haemorrhage related to low platelet count based on the data collected. The nursing veneration plan will include intervention that is in general to provide health education for the patient, bleeding fear and bleeding reduction as well.Nursing Plan and InterventionFirstly, nurse should assess contract and symptom of bleeding. Assessment of clamber and mucous membrane for sign and symptom of petechial, brushing, hematoma formation, oozing of blood is great be s heath patient with low platelet count powerfulness experience bleeding into tissue. For my patient, I assess that he has scattered petechial (pinpoint hemorrhages from arterioles or venules) at the buccal mucosa and over reversible upper limb and lower limb on the day of his admission.\r\nAfter been transf utilizationd 4 unit of platelet on 19/11/17 no more petechial noted at patient buccal mucosa temporary hookup the petechial on the bilateral upper limb and lower limb is reducing. Beside this, admonisher patients full of life sign is valuable especially blood gouge and heart rate to tone for orthostatic hypotension. Tachycardia and hypotension are initial compensatory mechanisms endlessly evoke noted with bleeding (Wayne, 2016). Marc Hemeryck, a Medical advisor General practician ; Geriatrics besides state that hemorrhaging from internal and immaterial bed driving low blood pressure, so the heart needs to boost its output by pumping faster, thus this form of tachycardia is a necessary message for the body to compensate for the lower blood flow. (ââ¬Å"What are possible causes of tachycardia and hypotension?ââ¬Â n.d.) This is patroniseed byàââ¬Å"a major injury or internal bleeding base quickly deplete an individ uals body of blood and cause low blood pressureââ¬Â (Saljoughian, 2014) which git support my statement.\r\nDuring the whole admission, 4 hourly vital sign was monitored and no ab regulation reading noticed. Stool and weewee should be inspect as well to look for any melena stool or hematuria. melena stool whitethorn be a sign of bleeding from upper gastrointestinal (Ansari, 2016). Whereas hematuria may indicate bleeding somewhere along the urinary tract (Mandal, 2014). Mr. x confuse a normal bowel open, no melena stool noted and normal urine output with amber emblazon urine noted. Lab result much(prenominal)(prenominal) as hematocrit and haemoglobin apprize be monitor because when bleeding is not visible, decrease of hematocrit and hemoglobin notify be an early sign of bleeding (Gil Wayne, 2016).\r\nDuring admission, Mr. X hemoglobin level noted is 7.8, after being transf apply of 1 pint packed cell hemoglobin subjoin to 9.0.Health anguish personnel should rid of intra venous or hypodermic injection or rectal procedure such as enema and rectal temperature as possible as this merchantman stimulate bleeding to patient and to depress inessential bleeding (ââ¬Å"Risk for Bleeding | Bleeding | Plateletââ¬Â, 2012).à[Should have been cited as www.scribd.com/doc/97160447 (2012)] H If hypodermic or intravenous procedure are necessary for the patient, apply pressure to the puncture site. No subcutaneous procedure one to Mr. X but solo intravenous procedure (set intravenous line) applied since medical specialty IV Tranexamic acid was ordered by doctor. Whereas, body temperature was taken on underarm for Mr. X and no rectal temperature taken.\r\nMaintaining safe environment for patient such as raise side rail for confound or restless patient, make sure outrage is dry and have enough light whoremonger delay patient from fall or injury. Mr. X is located at bed 12 which have adequate lighting and the floor at the ward invariably dry includin g the toilet. Medication adherence grass help to slim the take a chance of bleeding. Nurses should monitor patient to take his/her medication in the ward. I always make sure my patient to take his medication on time. Sometimes patient will postulate to take meal or to take john before taking his medication and I will monitor again if the patient already take the prescribe medication.\r\nHeath education play an authorised routine in our nursing. ââ¬Å"It is a much bump idea to avoid bleeding rather than having it and consequently trying to deal with itââ¬Â (Naik, n.d.). For this case, nurses can educate patient about precautionary measures to prevent tissue accidental injury or disruption of the normal clotting mechanisms. In the Nurses lab risk of infection for bleeding, by giving data to patient regarding precaution measures can decrease the risk for bleeding (Wayne, 2016). To maintain an oral hygiene, patient can use a soft-bristled toothbrush and nonabrasive to othpaste and avoid the use of toothpicks and dental floss. Mouthwash tranexamic acid are decreed to Mr. X and he was advice to buy a soft-bristled toothbrush to use. Patient follow the advice given.\r\nEducate to the patient and family members about signs of bleeding such as petechial that need to be reported to a health care supplier are vital as the health care provider can take early action and treatment for the patient which can reduce the complicatedness from blood loss. Mr. X always been remind by staff nurses to inform if he notice any brushing in the body of gum bleeding while brush teeth. Educate to patient the important need to use water-soluble lubricants during sexual congress as lubricants are used to reduce abrasion and tissue detriment that profit the risk for bleeding. Mr. also being teach to use lubricants.\r\nTeach the patient about measures to reduceàconstipationàsuch as increased fluid aspiration and dietary fiber. terrible and dry feces may cause t rauma to the mucous membranes of theàcolonàand rectum. Increasing fluid intake and dietary fiber soften the fecal mass for easier defecation. I advised my patient to take more vegetables and fluid intake to get easier defecation and Mr. x total fluid intake was around 1.5 set per day. Educate patient not do sinister lifting, contact sports, or strenuous exercise as it may increase the bleeding tendency. Mr. X was always being advised not to do toilsome lifting or strenuous exercise and he construe about that. Patients effortless activity at radix include washing clothes and cooking. Patient should be informed to wear proper fitting topographic point all the time both in and out doors to avoid cuts on their feet (ââ¬Å"Learn about Managing Your Chemotherapyââ¬Â, 2016). Mr. X are told to wear proper shoes and I noticed that patient always wear slippers instead of wearing shoes.\r\nEducate the patient and family members about constricting the use of herbal remedies that can increased risk for bleeding like dongquai, feverfew, ginger, ginkgo biloba, and chamomile). Most herbal preparations interfere with platelet aggregation through inhibition of serotonin release from the platelet. Other herbs increase the consummation of antiplatelet and anticoagulant medications, thus increasing the risk for bleeding.\r\nThe adjacent herbs can increase the bleeding tendency to a low platelet patients (Peters, n.d.): GINGER- Ginger is for gastric, distress, migraines and headaches but it can interfere with platelet function.GINSENG- Use to treat colic, infections, aging, and stress. It can increase bleeding, and have side effects of nausea, headaches, and blood pressure changes.GINKO- Used to treat Alzheimers and other repositing disorders but it also been associated with excess perioperative bleeding.GARLIC- Garlic has been used as a medicine for centuries. It has been advocated for highschool blood pressure, fungal infections, heart attack and cancer. C onsumption of garlic in high doses resulting in bleeding, nausea and pass as well as low blood sugar.Besides from herbal remedies, patient with high risk of bleeding should be very careful about their daily diet. Some food can lead to increase bleeding tendency.The Platelet inconvenience oneself Support tie-in (PDSA) states that the most common offenders for low platelet patients are foods that contain quinine (tonic water, bitter lemon, bitter melon), aspartame (diet soda, sugar-free and low-fat candy and cakes) or alcohol such as beer, wine, hard booze (ââ¬Å"Eating for Healthââ¬Â, n.d.). (Stein, 2017) Says ââ¬Å" prickly-leafed green vegetables and dairy farm product can help to reduce the risk of bleedingââ¬Â in which this can support my statement. Leafy green vegetables are the best sources of vitamin K. The Platelet Disorder Support Association also recommendsàfoods like curly-leaved green vegetables rich in vitamin K which is important for blood clotting and platelet creation.\r\nChairman Tan, registered dietician at Seventeen Nutrition Consultants advises: ââ¬Å"Green fan-leaved vegetables such as broccoli, spinach, kale, Chinese vegetables like choi sum and kai lan are rich with antioxidants and rich in vitamins and minerals which are believed to reduce inflammation and help increase platelet count. (South China Morning Post, 2018) Dairy products such as milk can help your blood clot because of their calcium. Calcium is an essential mineral at seven different points in the coagulation go down that results in blood clotting when youve cut yourself, The Platelet Disorder Support Association recommends following an anti-inflammatory or macrobiotic diet to increase platelet counts. This diet focuses on whole grains, beans and vegetables and reduces animal foods.\r\n sesame oil has properties that can increase the platelet levels. 2 tablespoons of a natural sesame oil when taken orally twice a day, and even rub some externally on l ymph node areas can help to increase platelet counts over a period of several weeks (SINGLETON, 2017).àI have told MR. X to consume more leafy green vegetables and beverage more milk at home and I strongly remind him not to take herbs as it efficiency increase the bleeding tendency and he claimed that he didnt take any herbs from others.EvaluationPatient being discharge on 20/11/17 with prescribed medication. Patient manage to get well and reduce bleeding tendency by adhere to the medication prescribed. and then from here, nurses play an importance role in ensure patient is adherence to their medication to prevent bleeding for deteriorate. Beside for adherence to the medication, patient supposed to be advice to strictly follow the date given by doctor for their To Come Again (TCA) appointment to have regular blood checkup as this can detect early sign of bleeding.\r\nDuring the admission, patient not receive any injury like fall because the environment provided is safe for the patient. Patient aware that he cannot do any hard activities that might cause bleeding. This case study can managed to meet the craved goal.ConclusionAlthough aplastic anemia is consider incurable but the measure of bleeding form aplastic anemia can reduce a lot of complication that can flagellum ones life. Hence patient must be inculcate clearly about the adherence to the medication prescribed. sustenance also play a vital role in reducing the bleeding tendency hence must be strictly implemented. Continuous of blood checkup must be strictly follow.\r\nThus it is important to the nurses to provide a good heath education to the patient to increase patient consciousness regarding the prevention of the bleeding that will take patients life. barroom is better can cure. We may never control illnesses such as cancer. In fact, we may never cure it. But an ounce of prevention is worthy more than a million pounds of cure. (Agus, n.d.). In makeup of this case study, I palpate happy that this pen meet the desired outcome. No further bleeding noted for my patient and no further worsening condition developed. I have learnt many things after writing this case study and I apprehend that I can use it to others patient as well to increase their health and living. I have learn what intervention I should do while patient in the ward and what education I can give to patient when he discharge.\r\nI manage to know what diet are recommended to the patient and what diet are not recommended to the patient. I feel glad to write this case study because I able to use this knowledge from what I have learnt not only to teach my patient but also to share the knowledge among my colleagues to repair our nursing care. In future, to improve the nursing care and practice, nurses might can put a sign over the patients bed as a reminder of bleeding precaution. This will make all the health care provider be more alert when use to the patient. Besides that, those patient with high ris k of bleeding can wear a bracelet as a sign of bleeding precaution to others as well.\r\nEnvironment also take a vital role in patients safety. Nurses can advise patient and patients family to create a safety environment such as put a holder in the bathroom as the floor wet and might easily fall down and not only focuses on the dry floor and adequate lighting. Creating a group of patient will high risk of bleeding can be consider as well. Nurses can gather them all and provide a health education to the patient. This can increase their sentiency of the bleeding precaution.\r\nAt the same time they can communicate and share their experience to reduce the risk of bleeding. I hope this will improve our nursing care and practice with a patient with high risk of bleeding tendency. Together we work to improve our patients well-being and our nursing care practice as a professional nurse.\r\n'
Tuesday, December 18, 2018
'Biomedical Approach\r'
'Introduction Since the time of Enlightenment, Hesperian ideas of health pack been predominate by the biomedical move up. The basis on which these opinions ar founded is that an individual is non responsible for their illness and that the mind and body add separately from each opposite. Health, in the eyes of this come near evict be deemed as patently the absence of disease. Part of the reason this vision of health has dominated so untold, is that itââ¬â¢s practiced by the absolute majority of the health professionals and is the staple of the cargon received in hospitals.\r\nThe aim of this assignment is to demonstrate the strengths and weaknesses of this system, and to suggest the advantages that apply a social forge to view health could bring. Discussion Health, is a word that carries a gigantic spectrum of meanings, it is defined differently in all walks of smell. biomedical health although cosmos the most recognised is non the only flak and has been c alled by Naidoo and Wills (200, p. 9) ââ¬Å"a shrink view of healthââ¬Â. The social Model contrasts this snuggle. It foc put ons on the social and economic factors regarding health and looks at ways to prevent illness before it occurs.\r\nEven in the most affluent countries, flock who atomic number 18 less(prenominal) well off apply substantially shorter flavour expectancies (Marmot and Wilkinson, 2003), a social view on health would take this information into distinguish, placing emphasis on up(a) the quality of life to increase life expectancy. contrastingly the biomedical system would look at a tolerant and prescribe necessary medicine, although usually being effective in the short term, this would do zip to stop the mortal getting ill over again as they would harvest-tide to the same unhealthy lifestyle or environment.\r\nThis could be seen as impersonal, but this scientific approach sewer be useful in many scenarios as it has been said by Pearson, Vaughan and FitzGerald(2005, p54) that ââ¬Å"the dominant concern for the patient is for cure and control of his or her disease, and this form enforces clear direction in this respectfulnessââ¬Â. The biomedical Model has strengths in the sense that illnesses are not forever caused by environmental or lifestyle related factors. Rather than trying to develop the illness, it searches for a cure.\r\nbiomedical science female genitalia give instant relief to people who are amazeing or in pain, for people involved in accidents and emergency bits this approach is second to none. It accepts accidents are sometimes unavoidable and concentrates on restoring the individual to health in a direct manner. Discarding freak accidents the social sit approximately could raise useful. Wilkinson and Marmot(2005, p24) state ââ¬Å"individuals turn to alcohol doses and tobacco, suffer from their use, but it is influenced by the wider social settingââ¬Â .\r\nUpon victorious this statement i nto neb, it could be argued that the social model would fork out a great effect in reduce the number of people turning to drugs or alcohol. The biomedical approach would examine the physiology of the situation in an sweat to understand why an individual powerfulness beseem dependent on a drug. The treatment powerfulness consist of giving the patient another drug to cooperate them come off the substance they are use, but the social method would encourage bind groups or the 12 step method that was number one practiced by Alcoholics Anonymous (AA).\r\nThis method was to begin with brought about in the 70ââ¬â¢s and involves patients admitting they are powerless to alcohol and coming to call back that a greater power preempt restore them to health. Although it had much success, it didnââ¬â¢t take account for those who did not believe in religion. Since then non twelve step programs impart been brought about that focus on counselling patients on how to take control of their lives. Many centres that practice this method such as the Narconon freedom Centre(NFC) claim to have a 70% success rate.\r\nIt is apparent that some(prenominal) biomedical and social models have their place in treating addicts and biomedical science could definitely benefit from the use of techniques from the social model in this case. Because the term health is subjective it can be defined differently. The Biomedical approach whitethorn deem psyche who is incapacitate as unhealthy. The way they would aim to treat, for instance someone who has lost the use of their legs is to give them a wheelchair, if the person then became demoralize they might give them medication to alleviate the symptoms of depression.\r\nThis scientific model is back up by leaven and does work in the sense that change people can get medication to strike pain or equipment to make sidereal day to day life easier. The social model however approaches deadening in an entirely different manner and expert (2006-2007)states that ââ¬Å"much of the prejudice and discrimination experienced by people with disabilities occurs not in spite of the Biomedical Model, but because of the Biomedical Modelââ¬Â. It known that disabled people can often be the object of discrimination and stereotyping, perhaps this has something to do with the picture of check that has een painted by biomedical science. Because the biomedical approach has been at the forefront of health it is understandable that people are disposed to think in consonance of its views, but this doesnââ¬â¢t mean that they are always right. ââ¬Å"The profession of medicine has, for centuries, been based on the ii outcome paradigm of cure or goal and vestiges of this paradigm are reflected in payment systems. Therefore, later medical stabilization, much of the funding is withdrawn, not winning into consideration the individualââ¬â¢s greatest bespeaks (Yelin, 1992). This quote reiterates the point that the bio medical view may not always be right.\r\nThe social model in this case would take into account the right recovery of a person so they could redeem to a desirable quality of life. This is because the social model recognises the fact that if a person is affected by something it can impact on their life socially and economically, which in turn can cause numerous problems such as depression, effect on relationships, stress, and disturbance etc. To see a person as healthy as soon as in that location condition is stable is a very biomedical approach to the issue, it is possibly unwise to think that as soon as the patient is deemed stable they can return to a normal lifestyle.\r\nThe possible repercussions of this approach are that many patients will uniformly return and need much treatment soon subsequently they have left. A potential benefit of using the health model when viewing a situation like the one previously mentioned, is that the patient might be able to receive services l ike marriage counselling. This is because the social model takes more account of the effects ill health can have on the patientsââ¬â¢ social life.\r\nIf a patient is depressed this might also have an effect on the health of their friends and family meaning that they too may need healthcare for example a depressed patient may take their anger out by being abusive or violent to those around them. This is obviously not good for the familyââ¬â¢s health so In the grand scheme of things a social approach may also help in memory the patients family in good health. ââ¬Å"The ethnical identification of the individual is often ignored because the Biomedical Model is based only on biological, original needs.\r\nPsychiatric disabilities, which are highly dependent upon the environment of the individual, are not well-funded. Such environmental accommodations could deliver the individual highly functional (Wright, 1991). For people with psychiatrical disabilities the biomedical approach may help to appease them down or nullify the effects of their illness. save little is done to improve their quality of life and this, it could be argued, seems almost de-humanizing. The model of health would prove useful in this situation by simply creating a nicer environment that will greatly attend the person to return to health.\r\nIf a return to health is not possible, this improvement in environment would stable give the person a much more fulfilling life and help to put the families of patientsââ¬â¢ minds at ease. shutting On reviewing and comparing the biomedical and social models of health, it can be seen that both models have strengths and weaknesses. Because the biomedical approach has been at the forefront of health people place it because itââ¬â¢s what they are used too.. This approach is supported by a wealth of scientific evidence and knowledge and it can efficiently cure a wide range of illnesses or diseases.\r\nHowever the biomedical model takes little into account for the environment of patients and how this can affect their health. The social model realises that health can be defined in ways other than simply ââ¬Å"the absence of diseaseââ¬Â. It also takes into account that all patientsââ¬â¢ ideas of health are different and want different treatments. On conclusion it is clear that both models are invaluable and the best means for keeping people healthy and administering care would be by using a combination of both methods. subscribe to word count:1490 References Alcoholics Anonymous, n. d.\r\nThe Twelve Steps of Alcoholics Anonymous. [online] procurable at:< http://www. aa. org/en_pdfs/smf-121_en. pdf > [Accessed 18 December 2010] Barker, R. Kirk, J. and Munday, R. J. , 1988. Narrative analysis. third ed. Bloomington: Indiana University Press. Marmot, M. G. And Wilkinson, R. G. , 2006 Social Detirminants of Health: the Solid Facts second ed, Oxford, Oxford University Press. Naidoo, J. And Wills, J. ,2009 Health Promotion: Foundations for practice 2nd ed. London, Balliere Tindall Narconon Freedom Centre, n. d. [online] Available at:< http://www. freedomdrugrehab. om>[Accessed 17 december 2010]. Pearson, A. Vaughan, B. and FitzGerald, M. , 2005. nursing Models for Practice. 3rd ed. Oxford : Butterworth-Heinemann. Smart, J. , 2006-2007. Challenges to the Biomedical Model of Disability. Advances in medical examination Psychotherapy & Psychodiagnosis, Volume 12,. p1 Wright, B. A. (1991). Labeling: The need for greater person-environment individuation. In C. R. Snyder & D. R. Forsythe (Eds. ), Handbook of social and clinical pyschology (pp. 469-487). Elmsford, NY: Pergamon Yelin, E. H. (1992). Disability and the displaced worker. New Brunswick, NJ: Rutgers University\r\n'
Monday, December 17, 2018
'Computers and Ethics in the Workplace Essay\r'
'This paper discusses issues with ethical motive that restrain derived in the accomplishmentplace as a endpoint of the practice session of business calculating machines. The definition of computing device ethical motive is simple; they be a set of example principles that intend to help with the regulation of the example of calculators. some(prenominal) common b some others with electronic computer moral philosophy comprise of concealment concerns, intellectual property rights, and the way computers get under ones skin an loading on people. In former(a) words, computer moral philosophy refers to the ways people take ethical traditions and test, stretch, apply, do and break in the realm of computer engineering science.\r\nAs technology continues to evolve, there atomic number 18 a with child(p) deal of ethical issues and principles of behavior concerning privacy and accurateness for managerial leaders to deal with. In finding the issues of ethics that the Techn ology Age has brought to the workplace, organizations must be hands-on when it is time to highlight ethical use of technology by employees. Making sure that employees are well-educated on the proper policies the organization has on computer ethics.\r\nPromoting good computer ethics is a broad way for companies to keep morale high and excess issues from arising in the workplace. Introduction As technology comparable computers progresses, they lead continue to contain a big impact on people in right awayââ¬â¢s society. For that reason, computer ethics supports the how some consult on just how much influence computers quest to have in human parley. With computers evolving constantly, ethical standards will continue to be constructed by computer ethics and will always have newer concerns that come from new-fangled technology.\r\nWith the new changes in technology like computers, to a greater extent supervisors are coping with having to manager employees for proper use of c ompany computers; they have to stay informed of on the whole new ethical problems and the laws that were created to enforce ethics with workers. These are problematic areas, particularly with the arrival of the World dewy-eyed Web. To date, there have been problems with employees using company computers for purposes other than work. This subject has become more of a problem in todayââ¬â¢s society and has been turn to by employers through monitoring computer usage, creating ritten policies, and enforcing other tactics to t from each one and inflict the ethics of computer use to employees at all levels. This paper composition was inspired through my own experience of an employer who entangle that productivity was lower than past years, due to employees who lend oneselfd the Internet for reasons other than work. Today, we have monitored email and they are able to tell what Internet sites we visit insouciant and the duration of the time we are on that site. I must say as an e mployee, I mat violated for not being able to utilize the Internet throughout the day, as I am someone who still gets my work done each day no matter what.\r\nBut I can see their reasoning behind and cannot censure them for keeping an eye out. Current Situation moral philosophy is a set of truthful principles that oversee the actions of people. As a result, computer ethics goes hand in hand with ethics with the intention to control how employees use computers. Often time, frequent issues with computer ethics consist of privacy concerns, intellectual property rights, and the way computers have an effect on people. In other words, computer ethics refers to the ways people take ethical traditions and test, stretch, apply, negotiate and break in the realm of computer technology.\r\nA current study shows how computers are make a heavy affect on ethics at work. One study said that approximately half of the people they polled said they have participated in some kind of unethical act that relates to computers at work in the last 12 months. other study found that one out of sixer working people believes conventional thoughts of moral and scandalous have been superseded by new technologies (Websense and Saratoga Institute). These days, its most impossible for one to keep up with how desist technology advances and has a significant influence on how we do business these days.\r\nCorporations, management and employees have to be able to keep up with the changing times in order to be competitive in their profession. The Internet creates an interesting predicament, with many employees utilizing it at work on a daily. The main concern is whether communication and information by way of the Internet should be monitored; this concerns both business and personal communications at work. This issue of employees and the Internet at work is a concern of many employers and managers, because in most cases it affects productivity\r\n'
Sunday, December 16, 2018
'Big Mountain High School Case Study Analysis Education Essay\r'
'In this case survey analysis, I willing break in a brief sum-up of the instance and the jobs I give a want with particulars. I will besides add recommendations for the st personal and teach prima(p) that will caper to the awaited barriers to spay. I will establish my recommendations on the needed readings for this class every(prenominal) bit unplayful as other theoreticians and their research applicable to the instance survey.\r\nBig deal heights School serves over 1450 pupils in grades 10-12. Large locoweed is the lone in high spirits g worldner in the county, and besides the largest high condition in the province. Its geographical location is known for its wilderness and beauty. Because of its location it is mostly a rural territory where many of the attending pupils commute much than 30 stat mis every twenty-four hours to sire day-to-day focus. The world of the school ranges from diverse socio-economic backgrounds. As evidenced in the instance, 40 % of th e pupils will travel on to go toing 4-year colleges, while 20 % of the pupils attend 2-year colleges. For pupils that atomic number 18 non college edge, as an excess educational option, the territory turns them with a vocational plan ( Smith & A ; Louis, Winter 1999 ) .\r\n\r\nThe over externaliser of the territory is Mr. Bob Carpenter a native of the territory. He has been the overseer for four old ages and he is exposit as being magnetic, a individual who makes closings and gets things done. He is extremely respected amongst the instructors and stave because he meets straight with the instructors and listens to what they have to state. Mr. Carpenter is besides described as utilizing a bottom-up preeminent modal value doctrine.\r\nThe chief Mr. Vogel has held the place for 15 old ages. He is known as being a employ manager, candid and carnival to his staff. Mr. Vogel besides adopted a bottom-up leash manner doctrine. Some nevertheless, see him to be ââ¬Å" crusty and impersonal ââ¬Â and even unapproachable. He makes hiring functions, nominates the partitioning chairs, normally communicates with instructors in short staff meetings, and maintains that government has full authorization over the processs and policies in the school.\r\nThe sections at Big Mountain high school were given entire authorization and liberty as how they distribute the instruction assignments, how course of raws report and direction is designed and they besides make the determinations on budget allotments. Meetings between the fountainhead and section ca empowers are non fixity events, they normally meet one time every three hebdomads and the meetings are normally really short.\r\nFinally, in that location are the instructors. The territory ranks the highest paid among other territories in the province, supplying the territory with a big pond of extremely qualified appliers. Teachers at Big Mountain command how they teach, have footling or no treatments over l earning methods, the type of direction, and have small or no input in the determination doing procedure that takes topographic point in the school. expertness is divided and with really small interdisciplinary naming.\r\n on that point are several stellar(a) issues present in the instance. The major issues revolve around the dexterity of the leading to expeditiously take the school during a ofttimes needed diversity. In the instance of the mandated course of study alteration as needed by the province, the treatments of the new(a) course of study raised personal and pedagogic differences amongst the module. If the end of the leading is to further growing and alter the way in which the school is traveling, it would be keen-sighted for the leading to take a human imagery frame attack as discussed in Bolman & A ; Deal, where under the human resource frame, leaders provide and foster equal engagement in the determination devising ( Bolman & A ; Deal, 2008 ) .\r\nAt Big Mountain, the caputs of section have a significant sum of trance and authorization, and are perceived by the module as decision makers and determination shapers. These differences in power have led to a deficiency of interdisciplinary engagement between section caputs and module members where Hargreaves & A ; scab refer to as, traditional power blocks ( Hargreaves & A ; Fink, April 2004 ) .\r\nThis deficiency of interdisciplinary engagement and the misinterpretation of a cooperative leading, as become a top-down power structure leading, instead than a sensed bottom-up leading as expressed by the chief Mr. Vogel. It is unmistakable that the pass in this school will non be fortifying meaningful relationships with the staff. His neglect for the sentiments of the instructors during his short module meetings, along with his conditional relationant leading manner fit what Fullan ( 2001 ) describes as coercive and bossy leading.\r\nAs the pertly appointed caput for the Language Arts Department, Mr. Chester non exclusively appointed to the commission merely those who agree with him, he besides restricted the engagement from the instructors that will be implementing the course of study. By making so, he derailed Bolman & A ; Deal ââ¬Ës model attack, and the construct of the morphological frame where the attempts of groups and persons are coordinated, and besides the human resource frame, where affecting others gives them a sense of belonging and ownership ( Bolman & A ; Deal, 2008 ) .\r\nEven though ab initio the principal shared the determination devising with the commission, he quickly reversed that determination and decided to do the determinations himself. However, by and by he decided to name Chester to take the new alterations commission to implement the new course of study. unrivaled once more his rushed determination was make without the engagement and the input from the instructors, go forthing it small room to win an d showing the deficiency of communicating and confederacy edifice, necessary when turn toing alteration ( Kanter, Summer 1999 ) .\r\nAs the overseer, Bob Carpenter was non of much aid to the principal in set uping and developing a undefeated civilization of committed members within the make-up. Although important and magnetic, his secure interaction accomplishments, the ability to construct relationships while run intoing with instructors and listening to their concerns when the principal was non subscribeive, have earned him the paying attention of the instructors, minimising the authorization of the principal. As the overseer, Bob yielded as a function theoretical account, and a wise man to the principal. He came crosswise as holding his ain political docket, showing the deficiency of his leading qualities. Qualities required when constructing a made organisation.\r\nRecommendations for ImprovementInspiring leaders have the ability to turn schools about. On the other bridg e player honest leaders can alter the civilization of a school and hinder the patterned advance of favored enterprises that may be ongoing within an organisation driven by its members. ââ¬Å" A civilization of alteration consists of great celerity and nonlinearity, on one manus and every bit great potency for creative discoveries on the other. The paradox is that transmutation would non be realistic without attach toing mint ââ¬Â ( Fullan, 2001, p. 31 ) .\r\nIt is obvious that muss is in the hereafter of Big Mountain. pitchs are inevitable, and a complete restructuring of the school is recommended. From the overseer, to principal, to section leaders, and to instructors, all fail to develop a collaborative and cohesive persist environment. In the instance, the prostration was initiated from the top-down where is lacked sustainable leading.\r\nHargreaves ( 2009 ) describes basketball team obstructions that impede effectual leading and should be intercommunicate in the re structuring procedure of Big Mountain. The obstructions impede the successful execution of the restructuring when term is ill planned, sequence passages are severely managed, sequence is frequently on the wild frequence, sequence planning fails to see the emotional facets, and in conclusion sequence is non treated as a systemic job. Sequence in leading is an of import facet when reconstituting an organisation and it is frequently overlooked, weakening the long term alterations for a successful turn-around.\r\nLarge Mountain could profit of an increased stableness in leading. It was unornamented that neither the overseer nor the principal were wholly apply to the school and its vision. The overseer and the principal could hold been more proactive in edifice and set uping a common vision for the school. Constructing a systemic leading is another of import facet that should be taken into consideration. The overseer should work on developing unlaced lines of communicating with oth er successful schools in the territory, and develop partnerships with the other schools where information is shared, and thoughts are exchanged leting schools to advert each other and ultimately addition accomplishment. another(prenominal) recommendation involves the development of a distributed leading and the creative activity of managers for the new leading. Bolman & A ; Deal ( 2008 ) limn the human resource frame, where the overseer and the principal would put more accent on constructing personal relationships, and the school would profit from the constitution of an unfastened and true bottom-up leading manner doctrine. Because more and more disposal is comprised of first-time leaders, giving support to new leaders will relieve the emotional emphasis associated with the place. Supplying great back uping managers will assist the new leaders with the troubles that come with the new administrative function.\r\nA final option is to maintain the position quo of the school. H owever, without alterations in leading, the mental unsoundness that exists amongst the staff will stay and will go on to decline.\r\nLeadership stableness can be improved by leading sequence, and this may be accomplished by administering successful leaders across schools in the territory and developing a support web that will help overseers, principals and instructors end-to-end the territory.\r\nââ¬Å" sure-fire sequence is about turning and linking leading throughout a system, non merely happening the right tantrum for single leaders. ââ¬Â And ââ¬Å" Permanent betterment seldom exists without leading stableness or successful sequence. Effective sequence is a strategic challenge but non an unsurmountable 1 ââ¬Â ( Hargreaves & A ; Fink, April 2004 ) .\r\nMentionsBolman, L. G. , & A ; Deal, T. E. ( 2008 ) .Reframing organisations. San Francisco: Jossey-Bass.\r\nFullan, M. ( 2001 ) .Leading in a civilization of alteration. San Francisco: Jossey-Bass.\r\nHargreav es, A. ( 2009 ) . Leadership Succession and Sustainable Improvement.School Administrator, 66 ( 11 ) , 10-15. Retrieved from ERIC database.\r\nHargreaves, A. , & A ; Fink, D. ( April 2004 ) . The Seven Principles of Sustainable Leadership.Educational Leadership, 61 ( 7 ) , 8-13.\r\nKanter, M. ( Summer 1999 ) . The Enduring Skill of Change Leaders.Leader to Leader Journal( 13 ) , 15-22.\r\nSmith, B. , & A ; Louis, L. ( Winter 1999 ) . suit 2: Changes at Big Mountain High School [ Abstract ] .Journal of Cases in Educational LeadershiP, 2 ( 1 ) , 1-2.\r\n\r\n'
Saturday, December 15, 2018
'Management Styles in the Workplace\r'
' deed: forethought Styles in the Workplace Purpose avowal: My purpose today is to say you on quatern diverse focussing tendencys in the belongplace. Thesis controversy: It is important for omnibuss to understand their counsel movement when legitimate situations arise in the work place, by discriminating your counseling mode you depart become a better leader. Introduction: Have you ever been told, ââ¬Å"Do it this way or donââ¬â¢t do it at all? ââ¬Â if so do you see what theatrical role of leadership or worry zeal this. Well today, Iââ¬â¢m going to inform you ab issue four different fictional character of circumspection personal manners; democratic, despotical, paternalistic, and laissez-faire.Also, I am going to explain the proceedss and disadvantages of apiece management mood. important Point 1: elective foc training Style A. What is it? a. According to Building a counseling Style, Democratic management builds commitment among employees in order to generate new ideas. It is one that seeks arousal from all employees and allows the staff to use their stimulate work methods, to get the lying-in done in a timely matter. The Democratic caution Style is identical to the participatory leadership style be motion it produces moderate task expertness nevertheless high satisfaction, according to the textbook.These deuce qualitys of management style result in a transformational leadership onrush according to the publication by Larry Thompson. This approach results in staff empowerment by making the staff or team tactile sensation that they atomic number 18 part of the purpose making help, which pull up s mete outs motivate your team and generate new ideas. B. What are the Advantages and Disadvantages a. Advantages: i. It is people centered ii. Encourages others to share ideas iii. Tolerating alternative views (understanding at there is to a greater extent than one way of accomplishing the goal) b. Disadvantages : i.The manager could be taken advantage of due to employees not working to their full potential. ii. Moderate task efficiency iii. Slow down decision making process Main Point 2: irresponsible Management Style A. What is it? a. According to Building a Management Style autocratic managers do a perpetrate 180 has far as treating his/Her staff. The book states this type of manager is single-minded most getting semipermanent results, and help from others. b. Autocratic management style is truly similar to high directive leadership style studied in the textbook, such as; productivity is high, with bittie concern for people and their satisfaction level.The autocratic management style only offers one-way communication, and that is through and through the leader. This type of management style falls into the transactional supposition according to the publication by Larry Thompson. B. What are the Advantages and the Disadvantages? a. Advantages: i. Although this type of management sty le seems pretty forceful there are many advantages. According to Managementstyle. org a few of the advantages are: 1. Instructions are forceful, 2. can coif fast decisions, 3. less unexpected side wind situations due to lack of communication. b.Disadvantages: i. With such a Hitler style management approach there will disadvantages to using the autocratic management style, according to Managementstyle. org, such as: 1. The staff may feel useless as they are not consulted 2. Input from the staff is not allowed 3. Staff waiting on instructions (will cause delays) Main Point 3: Paternalistic Management Style A. What is it? a. According to learningmanagement2. com the paternalistic management style is combination of both democratic and autocratic management styles.Paternalistic managers will ask for the staff views and opinions, which allows them to feel involved, but in the end the manager will nonplus the finial decision. b. According to Dr. Daniel Theyagu, who is a corporate traine r and seminar leader, bespeak that by using the paternalistic management style approach, the leader will learn to move by from delegation to empowerment. i. Dr. Daniel Theyagu suggests leaders should stay involved with the development of their staff, so that the manager can be alert of his/her staffââ¬â¢s needs. ii.It is important for constant communication, to irradiate up any uncertainty among the staff and sire sure everyone is on the same level for jet values and goal of the project or task. iii. Dr. Daniel Theyagu alike believes that when people feel involved they are more likely to ââ¬Ëââ¬Å"buy inââ¬â¢ the visions and values of the leader. ââ¬Â Main Point 4: Laissez Faire Management Style: A. What is it? a. Laissez Faire Management style is also known as neglectful leadership style in the textbook. According to the trade dictionary website, laissez-faire management styles is a non-authoritarian approach to management.This type of manager feels that or â â¬Å"believes that people will excel when they are left alone to answer to their responsibilities and obligations in their own ways. B. What are the advantages and disadvantages? a. Advantages: According to about. com this type of management can be very movement if: i. When leaders are stillness there for interview and feedback ii. Members are able to work alone and still be motivated iii. If Members are highly skilled, they do not need to wait on management to tell them how to complete the task. b.Disadvantages: In most cases the disadvantages out way the advantages because i. The lack of guidance may ease up the staff feeling neglected. ii. According to the textbook, leader take no part in the decision-making process and offers little advice or direction. Conclusion: We are all managers of your own lives, but one day we will be leaders of others. Democratic management style allows others to take part in the decision-making process. Autocratic management style leaders make deci sions without regards to others. Paternalistic allows for others input, but the decision is still up to the leader.Laissez-faire management style is a more hands off approach, and this type of leader style is not recommended for most situations. Knowing what the different types of management styles are, and what they mean, this can be an informative advantage to maybe using certain management styles in certain citations. References Autocratic,Paternalistic, Democratic, Laissez faire and Unorthodox management styles Laissez faire management style û Tag Archive û clientele tips â⬠BSMR. COM . (2011, October 8). Business tips â⬠BSMR. COM û Tips and advice about business . Retrieved February 23, 2012, from http://www. smr. com/tag/laissez-faire-management-style/ Matlwa,àM.. (2009,àMay). Building a management style. Accountancy SA,18-19. Retrieved February 28, 2012, from Accounting & Tax Periodicals. (Document ID:à1748263211). Management Styles. (n. d. ). r eceive to Learn Management 2. com. Learn about management here. Free management lessons and revision notes.. Retrieved February 23, 2012, from http://www. learnmanagement2. com/leadership%20styles. htm Autocratic Management Style. (n. d. ). Management Style. Retrieved February 24, 2012, from http://managementstyle. org/autocratic-management-style. hp/ Dodd, C. H. (2012). Managing business and captain communication (3rd ed. ). Boston: Allyn & Bacon. The Democratic leaders Style. (n. d. ). Leadership Toolbox: Your Source for Leadership Development Resources. Retrieved February 24, 2012, from http://www. leadership-toolbox. com/democratic-leadership-style. hypertext markup language Theyagu, D. (n. d. ). Autocratic vs Consultative Leadership. EzineArticles Submission â⬠Submit Your best(p) Quality Original Articles For Massive Exposure, Ezine Publishers Get 25 Free Article Reprints. Retrieved February 23, 2012, from http://ezinearticles. com/?Autocratic-vs-Consultative-Leaders hip&id=1054914 Thompson,àL.. A study of the relationships betwixt leadership style and employee and customer satisfaction in a wireless telecommunications company. Ph. D. dissertation, Our Lady of the Lake University, United States — Texas. Retrieved February 28, 2012, from ABI/ certify Global. (Publication No. AAT 3354209). What is laissez-faire leadership? definition and meaning. (n. d. ). BusinessDictionary. com â⬠Online Business Dictionary. Retrieved February 23, 2012, from http://www. businessdictionary. com/definition/laissez-faire-leadership. html\r\n'
Friday, December 14, 2018
'An Introduction to Management and Cost Accounting\r'
'Inter subject ara daybook of Trade, economic science and Finance, Vol. 1, n ace 2, August, 2010 2010-023X Factors Influencing Activity-Based greet Success: A enquiry Framework Zhang Yi Fei and Che Ruhana Isa becoming more and more prevalent [3-7] rudiment aims to provide ideal live familiarity to tutors to totallyocate occupation woos to overlaps and emoluments by applying follow drivers [8].Academics who advocate first rudiment, much(prenominal)(prenominal) as, barrel happen uponr and Kaplan [9], and Swenson [10] palisade that it provides more accurate greet data take to make appropriate strategic see to itings astir(predicate) harvest mix, sourcing, pricing, process improvement, and evaluation of business process exercise. These claims extradite led many familys to start rudiment clays [8]. The benefits of rudiment and its positive mend on firmââ¬â¢s writ of execution motivated a numerous studies which break downd motley aspects of first principle.Among such studies argon McGowan [11] who assessed the integrity of first rudiment victor, Innes and Mitchell [4, 12] and Yanren [13] who conducted interrogation on factors scratching first rudiment espousal, and protection [3], safeguards and McEwen [14], Gosselin [15] and Baired et al. [16, 17]who backbreaking on factors influencing first principle advantage curiously at the execution of instrument be. However, there is mounting evidence that suggests or so of firms ar experiencing problems in implementing first principle and, in al or so extreme sheaths, alphabet carrying let out is non boffo [3], which later issuinged in abandoning the first rudiment systems altogether [15].Questions near as to why first rudiment implementation is triumphful in certain companies and fails in diametricals. Based on the calamity scheme, inquiryers suck in argued that the reasons for contrary compass points of first principle succeeder could be due to the diverse contextual factors confront by each firm. These exhaust led investigateers to accept assessing factors that influence first principle victor implementation as an fundamental inquiry atomic round 18a.The fol economic crisising argon among the look for that have been carried out to break down factors that influence first rudiment success: Anderson [18]; defense [3]; McGowan and Klammer [19]; Krumwiede [20]; and Anderson and raw [21] This article has ii master(prenominal) objectives; the first objective is to identify look into gaps found on the revision of anterior look for and the second objective is to propose theoretical inquiry modeling for oc online query.This article is organized as follows: Section II presents a discussion of selected articles think up to factors influencing first rudiment implementation and gaps or limitations of previous studies and suggestions for topical look are stated in the arm III and IV. The framework for authorized interrogation is provided in section V, Section VI defines each look into variable and the final section presents the conclusion. II. PREVIOUS look In this section, selected first principle implementation semi experimental 144Abstractââ¬In todayââ¬â¢s advanced manufacturing and competitive environment, accurate be selective information is crucial for all the kinds of businesses, such as manufacturing firms, merchandizing firms, and service firms. Argued to be superior to the tralatitiousistic volume-based be system, Activity-Based termsing system ( rudiment) has increasingly attracted the maintenance of practiti maven and provided(a)nessrs and interrogationers alike as one of the strategic tools to serve managers for better conclusiveness making.The benefits of rudiment system and its doctors on companiesââ¬â¢ performance have motivated numerous empirical studies on first rudiment system and it is considered as one of the most-researched foca l point accounting areas in developed countries. forward research on first principle have meditated disposed(p) issues relate to first rudiment implementation such as the trains of first rudiment betrothal in various countries, the reasons for implementing ABC, the problems associate to ABC and the critical success factors influencing ABC.This paper learns the research on ABC carried out inwardly the stand decade, from 1995-2008, and from the review research gaps are place. Specifically, this paper examines the survival of the fit demonstrate of factors influencing undefeated ABC implementation, variables use by previous research and the definitions and operationalization of the variables. The review reveals that past research change state mainly on behavioral, organisational, and proficient variables as the main determinants of ABC success but truly littler research have been do to examine the roles of organisational assimilation and mental synthesis.Based on the research gaps identified, a research framework for coming(prenominal) research is provided. Index impairmentââ¬Advanced Manufacturing Activity-Based greeting, ABC Success Environment, I. INTRODUCTION In todayââ¬â¢s competitive and continually changing business environment, firms desire to be vigilant of the violations of the changes in the business environment and devise appropriate strategies to come through and prosper. Advancements in manufacturing and chat technologies have drastically changed the ship brookal businesses conduct their activities. borrowing of advanced manufacturing technologies such as robotics and computerized manufacturing have resulted in portentous changes in the manufacturing toll mental synthesis which have led academics and practitioners to argue that the traditional be methods are no longer sufficient within this new manufacturing environment [1] (Johnson and Kaplan, 1987). This had resulted in the change from the traditional vo lume-based cost model to new be methods such as Activity Based Costing (ABC) [2].Due to its susceptibility in providing more accurate be information and enhancing firmsââ¬â¢ performance, ABC is International ledger of Trade, economic science and Finance, Vol. 1, no(prenominal) 2, August, 2010 2010-023X studies, which spanned 1995-2008 periods, were collected from four prominent refereed accounting research journals, in concern accounting field: ledger of care bill seek, chronicle, Organizations and Society, watchfulness invoice look and British story Review.Factors used by previous research to investigate the egress on ABC success implementation are summarized, and microscope pose of ABC implementation alike is outlined. A. Technical Variables Early studies of ABC adoption and implementation undertaken by previous researchers turn on technical foul foul factors, such as acknowledgement of main activities, selection of cost drivers, problem in accumulating cos t data. Example of these research are make [9], Morrow and Connelly [22].However, technical factors alone may non be up to(predicate) to exempt the factors influencing ABC success implementation. cooper et al. [23] argued that the key problem during ABC implementation dress is that companies only focus on technical factors. They suggested that to make ABC implementation more effective, non-technical factors such as involvement of non-accounting in ABC implementation process, crimp focal point championship, fit prepare program to employees about the objectives and benefits of ABC should be emphasized as well.Similar opinions were convey by nurse [3] and Shields and McEwen [14]. Shield (1995) plant no solid affinity betwixt technical factors and ABC success. Shields and McEwen [14] to a fault highlighted that sole emphasis on the architectural and packet spirit of ABC systems leads to the failure of ABC implementation. Therefore many researchers have suggested that new variables should be considered to investigate factors influencing ABC success. B.Contextual, Behavioral and organisational Variables Recognizing the research gaps in identifying factors that may affect ABC success, academicians shifted their focuses from technical factors to other variables, such as contextual, behavioral and organisational, culture, as well as organisational anatomical twist. Anderson [18] conducted a longitudinal investigation of ABC process in cosmopolitan Motor (GM) from a period of 1986 to 1993. In his research, he examined the effects of organisational variables and contextual variables, and segmented ABC implementation into four major gunpoints, origination, adoption, adaptation and acceptance.He run aground that organizational factors, such as nobble wariness give and preparation for the ABC system abnormal various stages of ABC signifi heaptly, while contextual variables, such as competition, relevance to managersââ¬â¢ lasts and comp atibility with existing systems take a shitd different ground level of impact on different stages of ABC. Shield [3] examined the relationships between diversity of behavioral, organizational and technical factors and the success of ABC implementation.She employed Shield and Youngââ¬â¢s [24] framework and summarized behavioral and organizational variables as top care support, adequate imagings, training, link ABC system to performance evaluation and compensation, non-accounting ownership, link ABC to competitive strategies as well as clarity of ABC objectives. She engraft that top tutelage support, gene linkage to musical refer initiatives and to person-to-person performance measure ( wear/appraisal), implementation of training and resource adequacy were the signifi provoket predictors in explaining ABC success.She besides strand that technical variables were not associated with ABC success. Shieldââ¬â¢s dressings are supported by other researchers, such as Shield and McEwen [14], who argued that a earthshaking cause for unsuccessful implementations of ABC of several companies could be due to the emphasis of architectural and software radiation diagram of the ABC system and less attention presumption to behavioral and organizational issues, which were identified by Shield [3]. Krumwiede and Roth [25] withal stated that barriers of ABC implementation can be overcome if firms could give importance to behavioral and rganizational variables identified by Shield [3]. Similarly, noneris [26] agreed with Shieldââ¬â¢s [3] findings that the association between ABC success and behavioral and organizational variables is stronger than with technical variables. She further highlighted that the impact of behavioral, organizational and technical should be focused at individual level. McGowan and Klammer [19] conducted a vignette of 53 employees from 4 targeted sites in the U. S. o examine whether employeesââ¬â¢ satisfaction levels are associated with ABC implementation by They in addition measurable their perceptions of the factors associated with the full point of satisfaction, such as top perplexity support; the tier of involvement in the implementation process; objectives clearly stated; objectives shared; training; linkage to performance evaluation system; adequate resources; information quality and preparer over user. Their results indicated that employeesââ¬â¢ satisfaction with ABC implementation was positively related with clarity of objectives and quality of ABC information.Gosselin [15] carried out a survey of 161 Canadian manufacturing companies to examine the effects of strategic posture and organizational twist on adoption and implementation of worldwide forms of Activity-based cost. He segmented the ABC implementation stage into adoption and implementation. The research findings showed that a prospector dodging was associated with manager last to adopt ABC, while centralization and formalization were importantly associated with ABC success implementation. Krumwiede [20] surveyed U.S manufacturing firms to cogitation how contextual factors, such as the potential for cost twisting or size of firms; organizational factors, such as top perplexity support, training or non-accounting ownership, affect each stage of ABC implementation process. His findings showed that the different factors affected the various stages of implementation of ABC and the degree of importance of each factor varies according to the stage of implementation. Contextual factors, such as usefulness of cost information, IT existence, less diligence uncertainty and larger organizations were related to ABC adoption.Moreover, organizational factors, such as top guidance support, non-accounting ownership, and implementation training affect ABC success implementation. 145 International ledger of Trade, political economy and Finance, Vol. 1, No. 2, August, 2010 2010-023X In other watch by Anderson and You ng [21], the relationship between organizational and contextual variables, such as organizational social complex body parts, task characteristics, counsel support, information engineering science and ABC success was examined.The result confirmed the importance of organizational factors (top heed support and adequacy resources) during the ABC implementation stage. In southernmost Africa, sartorius muscle et al. [27] carried out a mail survey to investigate the effect of organizational factors such as top anxiety, adequate resources, coherence with organizational goals and strategy on ABC success. They tack together top watchfulness support and resources were the crucial factors in explaining ABC success. In the UK, Innes and Mitchell [4] and [12] surveyed the utmost of ABC adoption among largest firms.The carry aimed to find out factors influencing ABC success by employ behavioral and organizational variables, and it was found that top precaution influenced ABC success si gnificantly. In another pick out conducted by Khalid [28] using a questionnaire survey among the largest vitamin C firms in Saudi-Arabian Arabia, ABC adoption was found to be positively related to diversity of products. In Malaysia, Ruhanita et al. [29] conducted a mail survey and a casing study to examine that factors influencing ABC success, especially at adoption stage.They found the significant factors were cost distortion, end usefulness, information technology and organizational factors. In addition, the findings showed that decision usefulness, top management support, link ABC to performance measure and compensation influenced the ABC success adoption significantly. A case study of one Chinese manufacturing firm was carried by Lana and Fei [30] in chinaware. Their research aimed to examine some key success factors pertinent to ABC implementation within Chinese organizational and pagan setting.The research findings showed that top management support, hierarchical and co mmunication structure and high proportion of dedicated professionals were the significant factors in determining ABC success implementation. Majid et al. [7] used a case study approach to chance upon the process of ABC implementation in a Malayan service company and a Malaysian manufacturing company. In this research, they catego lift ABC implementation into initiation and adoption, project, implementation and use of information.The purpose of the research was to find out the problems faced during ABC implementation, He found that the factors determining ABC success were top management support, suitable ABC software, and finally, ensuring that all affected employees witness and participate in the ABC implementation stage. And they too found that at different stages of ABC, the overabundant factors influencing ABC success were also different. Colin et al. [31] adopted behavioral and organizational factors summarized by Shield (1995) to examine factors influencing the adoption and degree of success of ABC systems and determinants of that success.In their research, the targeted research population was manufacturing and service firms in the UK. They found that top management support, non-accounting ownership, adequate training provided to ABC teachd the ABC success. withal behavioral, organizational and technical variable, some researchers also indicated that the marks of national cultures could affect the level of ABC success [32, 33]. beer maker [32] used Hofstedeââ¬â¢s taxonomy of work-related cultural values to examine the relationship between national culture and Activity-Based Costing system.In the study, Hofstede [34]ââ¬â¢s work was applied to the case of Harris semiconductor unit (HS), which has apply ABC at plants in Malaysia and the USA. The results showed that the level of ABC success in Malaysia was higher than that of U. S due to high-power-distance and collectivist cultures in Malaysia. In addition, Supitcha and Frederick [33] als o included national cultureââ¬â¢s dimension into framework in a case study of one Thai state-owned enterpriseââ¬â¢s budgeting system.They found that due to cultural differences, modifications were required when the organizations in Thailand essay to implement ABC system in Thai environment. Apart from national culture, corporate culture factors were also tested by prior research. Baird, Harrison and Reeve [17] conducted a study to investigate the relationship between the utmost of ABC adoption and the organizational variables of size and decision usefulness of cost information and business unit culture. In their research, data were collected by a mail survey questionnaire and samples were randomly selected from business units in Australia.The research finding showed significant relationships between ABC adoption and decision usefulness, cultural dimensions of consequent orientation course and tight verse loose ascendancy. Baird, Harrison and Reeve [16] examined the rela tionship between success of bodily process management practices and organizational factors (top management support, training, link to performance evaluation and compensation, and link to quality initiatives), and organizational culture ( offspring orientation, team orientation, attention to detail, as well as conversion).They adopted a survey questionnaire method on randomly chosen business units in Australia. The findings showed that deuce organizational factors (top management support, link to quality initiatives) explained the variations in success of performance management practices, such as ABC, and outcome orientation and attention to detail of organizational culture were associated with ABC success. They also stress that compared with organizational culture, organizational factors had stronger associations with the ABC.Table 2. 1 presents a summary of the previous research discussed in this section, which highlights the factors influencing ABC success and the research me thod adopted by each research. TABLE 2. 1: A SUMMARY OF PREVIOUS inquiry RELATED TO ABC SUCCESS IMPLEMENTATION Author Shield (1995) order resume Variable Behavioral, organizational, technical Individual, organizational factors, technical, task and so on Stage non narrow down All the stages Anderson (1995) eccentric person 146International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X technical variables Innes et al. (1995) Gosselin (1997) come Behavioral & organizational variables twist & strategy betrothal implement ation measure Adoption & Implemen tation Not specify Not specify Not specify Not specify All the stage Implemen tation Adapted from Lana and Fei [30] III. GAPS FROM PREVIOUS RESEARCH From the review of previous research, this section highlights the gaps from previous research.First, as highlighted by Lana and Fei (2007) a majority of ABC research still was done in developed countries and very little research has been done in ontogeny country, especially in Asiatic context. Thus it is needful to identify whether the Asian culture and way of doing business may have a different impact on the extent of ABC adoption and implementation. Second, a majority of ABC research reviewed adopted the behavioral and organizational variables identified by Shield [3] to investigate factors influencing ABC success. So far only one research. which was conducted by Gosselin [15] examinedthe effect of organizational structure on ABC success among Canadian business units. The importance of organizational structure effect on management accounting practices is stressed by many researchers. For example, Damanpour [35] stated that whether an innovation can be successfully adopted or enforced to some extent is determined by the showcase of structure the a firm adopts, so the current study also provide consider organizational structure as one of the predictors of ABC success.Third, a a couple of(prenominal)(pre nominal) research have examined the effect of corporate culture on ABC success empirically. Hence it is necessary to examine the association between ABC success and corporate culture, as well as how important cultural factors might be relative to organizational, non-cultural factors [16]. Forth, very fewer studies have investigated the effect of national cultural on ABC and so far, only deuce researchers, videlicet, beer maker [32] and Supitcha and Frederick [33], have included this variable in their studies.Supitcha and Frederick [33] argued that national culture differences often require successful accounting practices in one country to be modified for effective use in another country. So the influence of national culture should not be ignored [32]), especially in developing countries, and differences in term of perceived ABC success could be explained by national culture. The next research gap is that some previous research did not specify the ABC implementation stage for exam ple, Shield [3] and Brewer [32].According to Krumwiede and Roth [25], ABC implementation has six different stages. They are initiation, Adoption, Adaption, Acceptance, Routinization, Infusion, the final devil stages are considered as ââ¬Å"mature stageââ¬Â [25]) and it is argued that at different stage, the dominant factors that determine ABC success implementation are also different. In order to investigate the factors influencing ABC success more accurately, the current research forget concentrate on one particular stage of ABC implementation that is mature stage.Finally, the selected articles show most of ABC implementation research were conducted using duodecimal method such as questionnaire survey, and there are very few research used soft method (see Table 2. 1). According 147 Norris (1997) McGowan & Klammer (1997) Foster & Klammer (1997) Brewer (1998) Krumwiede (1998) Anderson & Young (1999) nerve Survey Behavioral & organisational Behavioral 8; organizational Non Survey Case Survey national culture Contextual & organizational organizational & contextual variables Interview &survey Supitcha et al (2001) Case National cultureNot specify Innes et al. (2000) Sartorius et. al (2000) like et. al (2003) Khalid (2003) Baird et. al (2004) Ruhanita et al. (2006) Lana & Fei (2007) Survey Behavioral & organizational variables Organizational variables Behavioral & organizational variables Size, production, strike Size, decision usefulness of cost information, culture Cost distortion, decision usefulness, IT, organizational Technical, behavioral, organizational, contextual factors Organizational factors, culture Organizational, technical factors Behavioral & organizational Behavioral, organizational &Adoption Survey Survey Not specify Adoption Survey Survey Adoption Adoption Survey & Case Case Adoption All the stage Baird et al. (2007) Sartorius et al. (2007) Colin et al. (2008) Majid et al. (2008) Survey Survey Survey Case Implemen tation Adoption Implemen tation Adoption & International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X to Cavana et al. [36], questionnaire survey of data collection often encounters problems of low response rate and to counter this problem researchers are encouraged to use multiple methods to collect data. IV.PROPOSED theoretical account FOR FUTURE RESEARCH As very few empirical research have been done in developing countries on ABC adoption and implementation, future research should be conducted in developing nations, especially, in Asian countries such as China. Since China is one of the fastest growing economies in the world, it would be raise to know if ABC success is affected by similar factors as in the western countries. Furthermore, since fall in the WTO in the year of 2001, Chinese enterprises started adopting western management accounting techniques, thus it is necessary to know the impact of Chinese culture on the ABC success.Hence the current study entrust focus on ABC success among Chinese manufacturing companies. Krumwiede and Roth [25] classified ABC implementation into different stages; initiation, adoption, adaption, acceptance, routinization, and infusion. It has been suggested in the literature that the dominant factors that determine ABC success implementation are also different at different stages [20]. A review of the literature shows that more research has been done to examine the determinant factors at the adoption and very few studies on implementation stage.Thus the current research depart concentrate on one particular stage of ABC implementation, especially, the ââ¬Ëmatureââ¬â¢ stage (Routinization, Infusion). The current research will also examine the effect of structure on ABC success. It has been argued that in order to examine the effect of structure, the sample should come from only one industry. Gosselin [15] argued that differen t industries have different level of centralization, and formalization, and he suggested that a study should concentrate on one particular industry.Similarly, Rotch [37] stated that compared with manufacturing firms, non-manufacturing firms are very different in monetary value of characteristics. For instance, hotels are different from manufacturing firms and issue of non-manufacturing firms are extremely hard to determine. Moreover, activities in non-manufacturers, especially in service sectors are hard to be predicted, and also large proportion of total cost are joint costs, which often difficult to lot to output. Similarly, Clarke, Hill and Stevens [38] highlighted that significant differences exist in terms of cost structure between manufacturers and non-manufacturers.In non-manufacturing sector, direct labor and direct material cost are more or less equal to zero, and fixed overhead costs are the dominant costs in the cost structure and this difference makes researching ABC application in this example of industry more problematic. Hence the current study will focus on manufacturing industry only and since ABC is more likely to be implemented by larger firms [28], this research will also concentrate on large sized manufacturing business. As discussed in the earlier section, previous research has not systematically examined the effects of organizational structure and organizational culture on ABC success.This motivates the current research to investigate the effects of these variables on ABC success. V. RESEARCH FRAMEWORK A. Proposed theory The current research will adopt Contingency theory and organizational theory to develop the research framework. Contingency theory has been wide adopted to conduct research in management accounting field [39-41]. Contingency theory asserts that the physique and application of control systems are contingent on the environment of the organizational setting in which these controls solve and function [39].It is widely used to explain the characteristics of management accounting system [42]. Waterhouse and Tiessen [43] stated that the design and structure of management control system is contingent on number of factors; there are product diversity, cost structure, size, level of competition and degree of customization [44, 45]. Sartorius, Eitzen and Kamala [45] illustrated an example to explain the relationship between ABC and the contingency factors. They stated that increasing fixed costs leads to a need for more accurate cost allocation technique such as ABC.This is especially true for firms which produce more than one products as different product products use differential amounts of resources [17]. Competition is another contextual factor that leads to the emergence of more sophisticated costing system such as ABC. In addition, large sized firms are more likely to adopt ABC than smaller firms due to the size of overhead, number of activities needs to be coordinated, as well as limited resourc es[16, 45]. However, adoption and implementation of an innovation are totally different[41].Hence, Contingency theory alone may not be adequate to explain ABC implementation stage. Krumwiede [20] concluded from a survey among US firms that contextual factors may influence the ABC adoption stage while implementation stage is more associated with organizational factors. He also suggested that once a firm arrives at ABC implementation stage, it should pay attention to organizational factors. Hence, another theory should be applied to explain ABC implementation stage, which is organizational change theory [29].According to organizational change theory, changes in organizations could be classified into four categories: technology, products, structure, and culture [29]. Gosselin [15] categorized ABC implementation stage as the administrative procedure. Therefore, ABC could be considered as a morphologic change and its success is determined by top-down approach. Based on organizational ch ange theory, Cooper and Zmud [46] divide IT innovation into six sequence stages; 1) initiation, 2) adoption, 3) adaptation, 4) acceptance, 5) routinization, as well as 6) infusion.They also stated that at various stages the dominant factors in determining IT innovation are also different. B. Research Framework In view of the discussion in the previous sections, the chase framework is proposed, depicted by numberure 1, for this research. anterior research test the relationship between ABC success and behavioral, organizational variables, hence 148 International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X the current research will also base on Shield [3]ââ¬â¢s model to examine the impact of behavioral, organizational variables on ABC success.In addition, it also will include two additional variables, organizational culture and structure as Gosselin [15] stated that effect of organizational culture and structure on ABC success should not be ignor ed. also will adopt those dimensions. As for ABC success, the current study will adopt McGowan ââ¬Ës [11] definition. McGowan [11] used four perspectives to measure Activity-Based Costing instruction, namely usersââ¬â¢ attitude, technical characteristics rating, perceived usefulness in modify job performance and impact on organizational process. This measure subsequently adopted by Byrne et al. 49] to test ABC success implementation in Australian context. In their research, they stressed that McGowanââ¬â¢s [11]definition provides the most lively measure, hence the current study will also apply McGowanââ¬â¢s [11] definition as the indicators as ABC success. REFERENCE [1] [2] [3] [4] [5] Johnson, H. T. and R. S. Kaplan, Relevance Lost: The rise and fall of management accounting 1987: Harvard Business school day Press Kennedy, T. and J. Affleck-Graves, The impact of activity-based costing techniques on firm performance. 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Journal of Management Accounting Research, 1997. 9: p. 217-237. Krumwiede, K. R. , The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research, 1998. 0: p. 239-277. Fig 1: Theoretical Research Framework vii behavioral and organizational variables are important to cost management practices identified by Shield and Young [24]. They are: 1) Top management support; 2) linkage to competitive strategies, 3) performance evaluation and compensation, 4) non-accounting ownership, 5) sufficient resources, 6) training in designing, implementing and using cost management system and 7) consensus about the clarity of the objectives of the cost management system, so current study will use all this indicators as behavioral and organizational variables.Lana and Fei [30] reviewed past empirical research about factors influencing ABC success and summarized the technical used by prior research, they are software packages, gathering data on cost drivers, identifying activities, knowledge of data requirement and data collection, the participation of outer consultants. The current study also em ployed Lana and pan out [30]ââ¬â¢s definition and its measurement for technical variables. Whether a company can adopt and implement a management innovation can be significantly affected by organizational structure [35].Burns and snitcher [47] classified organizational structure into mechanical and organic, mechanistic organizations have higher level of centralization and formalization than that of organic structure [15]. Gosselin [15] found that ABC can be more successfully implemented in mechanistic organizations. Centralization and formation will be treated as indicators for organizational structure in current research. Organizational culture still produces significant on ABC success, as Skinner [48] pointed out uncaring culture leads to the failure of ABC. Baird et al. 16] used outcome orientation, team orientation, attention to detail, as well as innovation to examine the relationship between activity management success and organizational culture. 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[26] Norris, G. , The formation of managers views of ABC and their impact on the outcome of its se: a grounded theory case study Accounting Research Journal 1997. 10(2): p. 180-200. [27] Sartorius, K. , C. Eitzen, and P. Kamala, Organizational Problems in watch over of the implementation of activity-based costing in South Africa. Meditari Accountancy Research 2000. 8: p. 215-227. [28] Khalid, A. , Activity-based costing in Saudi Arabias fargest 100 firms in 2003. Journal of American honorary society of Business, Cambridge, 2005. 6(2): p. 285-292. [29] Ruhanita, M. and I. Daing Nasir, Activity based costing (ABC) adoption among manufacturing organizations â⬠the case of Malaysia. International Journal of Business and Society, 2006. (1): p. 70-101. [30] Lana, Y. J. L. and P. Fei, The implementation of activity-based costing in China: an innovation action research approach. The British Accounting Review, 2007. 39(3): p. 249. [31] Mohammed, A. -O. and D. Colin, Organizational and behavioral factors influencing the adoption and succ ess of ABC in the UK. Cost Management, 2007. 21(6): p. 38-48. [32] Brewer, P. C. , National culture and activity-based costing system: a note. Management Accounting Research, 1998. 9: p. 241-260. [33] Supitcha, M. and H. W. Frederick, Cultural influences on the ABC implementation in Thailands environment.Journal of Managerial Psychology, 2001. 16(2): p. 142-156. [34] Hofstede, G. , The cultural relativity theory of organizational practices and theories. Journal of International Business Studies, 1983. 14(2): p. 75-89. [35] Damanpour, F. , Organizational innovation: a meta-analysis of effects of determinants and moderators. Academy of Management Journal, 1991. 34(3): p. 555-590. [36] Cavana, R. Y. , B. L. Delahaye, and U. Sekran, Applied business research: qualitative and quantitative Methods, ed. 3rd. 2001: John Wiley & Sons Australia, Ltd. [37] Rotch, W. , Activity-based costing in service industries.Journal of Cost Management for the Manufacturing Industry 1990. 4: p. 4-14. [38] Cllarke, P. J. , N. T. Hill, and K. Stevens, Activity-based costing in ireland: Barriers to, and opportunities for, change. Critical Perspectives on Accounting, 1999. 10(4): p. 443-468. [39] Otley, D. T. , The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 1980. 5(4): p. 413-428. [40] Fisher, J. G. , Contingency theory, management control systems and firm outcomes: past results and future directions. Behavioral Research in Accounting, 1998. 10: p. 47. [41] Chenhall, R.H. , Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 2003. 28(2-3): p. 127-168. [42] Anthony, R. N. and V. Govindarajan, Management control system. 10th edition. 2002, New York: Mcgraw-Hill/Irwin [43] Waterhouse, J. H. and P. Tiessen, A contingency framework for management accounting systems research. Accounting, Organiza tions and Society, 1978. 3(1): p. 65-76. [44] Drury, C. and M. Tayles, Explicating the design of overhead absorption procedures in UK organizations.The British Accounting Review, 2005. 37(1): p. 47-84. [45] Sartorius, K. , C. Eitzen, and P. Kamala, The design and implementation of Activity Based Costing (ABC): a South African survey. Meditari Accountancy Research 2007. 15(2): p. 1-21. [46] Cooper, R. B. and R. W. Zmud, education technology implementation research: a expert diffusion approach management science, 1990. 36(2): p. 123-139. [47] Burns, T. and G. M. Stalker, The management of innovation. 1961, capital of the United Kingdom Tavistock Publications [48] Skinner, J. , Answers on ABC. Australian Accountant, 1998. 68(2): p. 46-49. [49] Byrne, S. , E. Stower, and P.Torry. Activity based costing implementation success in Australia. 2008 [cited 2008 26th August]; procurable from: http://eprints. usq. edu. au/3719/1/Byrne_Stower_Torry. pdf. First Author: Mr. Zhang Yi Fei was inn ate(p) on Sept 9th, 1978. He obtained his bachelor degree in Accounting from Sichuan Normal University, Cheng Du City, Si Chuan province, China in the year of 2002. He obtained his Masters in Business Administration specializing in Accounting in 2005 from University Malaysia Sabah. Currently he is pursuing his PhD degree in Management Accounting at University of Malaya, Kuala Lumpur, Malaysia.Second Author: Che Ruhana ISA (PhD) is shortly an associate professor in accounting at the Faculty of Business and Accountancy, University of Malaya (UM). She joined UM as a tutor in 1987 after obtaining the BBA (Accounting) from Oklahoma dry land University, USA. In 1990, she graduated from London School of Economics and Political Science with the degree MSc in Accounting and Finance. She obtained her PhD in Accounting from University Putra Malaysia in 2005. Her current research interests are management accounting change, management accounting and performance measurement systems in semipubli c sector organizations. 150\r\n'
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