Friday, November 29, 2019

Leadership as One of the Important Factors in any Organization

Abstract Leadership is one of the important factors in any organization. Whenever there is a group of individuals in a place, there is always a need to have a leadership structure that would guide the team towards the desired destination. Scholars have given leadership a lot of attention due to its relevance in the current society. As a result of this, there has been a lot of theories put forth to help explain and enhance understanding of this topic.Advertising We will write a custom essay sample on Leadership as One of the Important Factors in any Organization specifically for you for only $16.05 $11/page Learn More Max Weber is one of the scholars who have come up with theories of leadership in the contemporary world. Transformational leadership and charismatic leaders are some of the most popular styles of leadership that have become very relevant today. Charisma has been defined as a gift that is divinely inspired. Charismatic leaders are therefore, those with the capacity to inspire followers through their actions and speech to act in a way that they believed was beyond their capacity. Transformational leadership was put forth by James McGregor. This leadership style appeals to the self-interest of the employees in order to influence their behavior in a specific way. The former chief executive of Apple Inc. Steve Jobs was a leader who exhibited both the characteristics of charismatic leadership and transformational leadership. This explained the success of this firm in the electronic industry. Richard Branson is another such leader in the current business world. Key Theories of the Nature and Exercise of Leadership in Organizations Leadership has attracted massive attention of various scholars around the world. According to Huy (2002, p. 77), a number of theories of leadership have been put forth by various scholars. Leadership is one of the most important factors that always dictate success or failure of an organization in th e world today. Leadership has been in existence for as long as the history of humankind can be traced. As Hong and Faedda (1996, p. 505) put it, a leadership goes beyond providing direction to followers. It entails going into details to discover the potential of the followers. It involves engaging the followers in a way that would make them discover themselves. It involves helping followers develop the urge to achieve. It is the art of making people realize that they have a potential to achieve beyond their current capacity. Leadership requires a leader to challenge the followers positively in a way that would make them feel that they need to rediscover themselves.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to Kouzes and Posner (2002, p. 89), the current corporate world has become very challenging. New firms are coming into existence with new strategies that never existed bef ore. Technology is changing the face of the earth. This poses serious challenge to firms operating in the current market. Firms are currently facing challenges from various corners. The customer in the contemporary market has access to vast information, thanks to the advanced means of communication through the mass and social media. These consumers know that they have an array of options to choose from when they want to make any purchase. They are therefore, very demanding. They are willing to pay less for a product whose quality has been improved. Huczynsky and Buchanan (2007, p. 67) say that customers are currently asking for more, but are willing to pay less. This reduces profitability of firms. On the other hand, suppliers are now demanding for more for the supplies they make to such organization. Such suppliers cite increased standards of living, inflation among other factors as a reason for increasing the prices of their supplies (Adair 1973, p. 78). The cost of maintaining a business is very high. Various input factors have increased in price. The environmental conditions for conducting business have also been subjected to various other bottlenecks making the entire process very complicated. All these challenges are always presented to the leaders of various organizations to deal with. A firm has to come up with means through which it can wade off these challenges and deliver quality products in the market in the best way possible (Drake Salter2007, p. 1980). This way, a firm would be able to come out as a successful business unit that can withstand market pressures. Firms share external environmental factors. Emerging technologies, good government policies, a promising market are factors that a firm cannot consider as a competitive advantage. They are factors that are shared by all the firms in that particular industry (Burns1978, p. 57). A firm must therefore develop its policies that will give it a competitive edge in the market. A firm should devel op mechanisms through which it can challenge the existing market threats in the best way possible. It should be able to stand out among the rest, as a firm that understands the market and is able to provide it with what it needs.Advertising We will write a custom essay sample on Leadership as One of the Important Factors in any Organization specifically for you for only $16.05 $11/page Learn More A firm must appear positively special. All this depends on the leadership of the firm and as Northouse (2010, p. 68) says, it is through leadership that a firm can appear unique in a market where various factors are shared by the competitors. This requires proper management of the workforce. According to Rollinson (2005, p. 117), this current delicate market conditions requires a strategy that will help it have the best workforce that can drive the changes required within the firm. This is what most firms have realized and are determined to achieve. They need t o go beyond simple management of the workforce. In the management, we need leaders (Goleman, Boyatzis McKee 2002, p. 75). This is because the current world has gotten increasingly democratic. Many organizations today have their employees being members of trade unions. They want to enjoy maximum benefits that their employer can afford to give them, and hate restrictions. They resent strict rules and prefer working without strict supervision. This new crop of employees may not be able to be managed using the conventional management approaches. They have to be managed from a different approach (Tannenbaum Schmidt1973, p. 87). They have to be managed in a way that would make them comfortable while at the workplace. This is what many firms are looking for in their management. This is what leadership offers to the management. This research is focused on understanding the essence of leadership in the current competitive world. Blake and Mouton’s Managerial Grid Black and Moutonâ₠¬â„¢s managerial grid is one of the most important leadership theories in the contemporary world. The grid is as shown below.As evidenced from the above grid, the theory gives emphasis on concern for people and concern for production. As a leader, there is always a concern to ensure that the organization functions effectively. This can be measured by increased productivity of the firm. Thistheory says that productivity should not be overemphasized at the expense of employees.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Employees are very valuable to any organization, and their interest should be taken care of. The need for productivity should be balanced with the need to protect the employees. At (1, 1) is impoverished management where employees concern is not taken care of, and production is poor. At (9, 1), emphasis is laid on task, while taking middle ground (5, 5) would help the firm achieve its objectives moderately with moderately satisfied employees. At (1, 9), emphasis is given on concern for employees. The best grid is at (9, 9) always referred to as team management. Employees concern is emphasized while ensuring that production is put at maximum levels possible. House’s Path Goal Theory According to this theory, four leadership styles are important in ensuring success within an organization. The four include directive nature of the leader, supportive leadership, participative leadership and result-oriented leadership. These behavioral leadership characteristics will influence em ployee behavior, and manage environmental factors in order to achieve leadership effectiveness. Great Man Theory of Leadership There has been an argument that some leaders are just born great. Great man theory of leadership holds that some people are born with leadership characteristics that are exhibited even before ascending to power. Yukl and Lepsinger (2004, p. 78) say that such individuals would have an aura of influence whenever they are. Such leaders would have the ability to influence people who are around them. Such leaders as Alexander the Great, Abraham Lincoln, Julius Caesar, and Queen Elizabeth I are some of the leaders who have been viewed to have exhibited natural leadership characteristics. In the contemporary world, leaders such as Barrack Obama and Bill Clinton have also been thought to have such leadership characteristics that make them be seen as people naturally born leaders. Transformational leadership in Organizations Transformational leadership is defined by Yukl (2010, p. 117) as a type of leadership that uses motivation to enhance the performance of employees. Pielstick (1998, p. 75) defines leadership as a process where an individual (a leader) offers guidance to a group of individuals (followers) in an organizational structure. Leadership is one of the most important factors in any organization. Leadership and management share a number of attributes, but they differ in various fronts. Transformational leadership, as the name suggest, provides a completely new path to approaching various issues in an organization. It provides an insight the employees. One of the main aims of a transformational leader is to create a completely new approach in managing various issues within the organization. This is what the current world demands of a firm. Emerging technologies are changing various approaches of management. The emerging trends need new approaches that can be used to provide a way in which they can be managed differently. Transformatio nal leadership attempts to make employees discover themselves. According to Hacker and Tammy (2004, p. 46), a transformational leader will always make followers realize that they have untapped capacity which they can exploit to get better results in every activity they are doing. Unlike management, leadership takes the front line in bringing change that is needed. It involves making the followers realize that they are part of the change. It makes employees own the whole process. They feel that some changes that are proposed are part of them and are meant to make their work easier. This way, they develop the responsibility to ensure that these changes are accomplished successfully and within the specified time. Such leadership will evoke desires on the followers to see to it that specific desires are achieved within the specified time. It is an art of tying the objectives of a firm to that of employees. Nature and Relevance of Transformational leadership in Organizations Transformati onal leadership has some characteristics that make it unique from other forms of leadership. Transformational leadership cherishes authenticity. It encourages followers to act as natural as possible. People who act naturally always tend to give their best. Passion is another major characteristic of transformational leadership. A transformational leader must be passionate about every action they take. This way, it becomes possible for the followers to take this characteristic from the leaders. Followers will develop passion when they realize that their leader has passion in his or her actions. Transformational leadership should also embrace creativity. Creativity is very crucial in the contemporary world. A leader must be able to solve problems in a creative manner. They have to encourage the culture of creativity in their employees. This way, such an organization will be able to be creative in the market. Transformational leaders always have self-awareness. They understand what they stand for and are able to express this feeling to the followers. This way, it would be easy to avoid cases where a leader issues instruction, which he or she can change abruptly without a clear explanation for the same. Transformational leaders always have interpersonal intelligence. This is important to help bring people of different social backgrounds together. Organization brings together individuals from different backgrounds. It would require interpersonal intelligence to make these people reason in the same line and work as a unit towards achieving specific objectives. In managing organizations today, Conger (2006, p. 39) says that integrity is of utmost importance. A transformational leader always has integrity. It is important to note that transformational leadership aims at bringing a completely new approach of doing various activities in a better way. Integrity will be one of the main ingredients in that leadership. It will be possible to tell others to maintain integrity only if the leaders show the same in their actions. A transformational leader must also develop clarity of purpose. The leader must be sure of what he or she wants from the followers and from the leaders. According to Biswas (2011, p. 27), having a clear sense of purpose on what one does makes it possible to measure the level of success of an individual. This way, it becomes easy for such a leader to determine the rate at which objectives of the firm is being achieved. Finally, such a leader always has a global awareness of various factors in the environment. When the leader is managing a large multinational organization, understanding factors in the immediate environment may not make one formulate policies that can benefit all the branches of the firm. Such a leader must have global awareness of various environmental factors in order to transform employees and the firm in general towards desired direction. Besides the above characteristics, transformational leadership has four mai n elements that help in making it unique in the market. The four are discussed below. Intellectual Stimulation According to Bustin (2004, p. 28), a leader should be able to stimulate creativity in employee. This trait makes transformational leaders be able to challenge the current capacity of the followers with a view of making them achieve the best from them. Care should be taken to avoid scenarios where the standards set on employees are beyond their capacity. As a result, employees tend to strain in order to achieve these objectives. In this case, the challenge will come in the form of soliciting new ideas from the followers (Gill 2011, p. 67). This way, the leader will be telling followers that they are also important in developing policies that can help transform the organization. It involves engaging employees in coming up with creative solution to the challenges that they face in their daily routines. Individualized Consideration A leader handles various individuals from diff erent backgrounds. Although these individuals may share a number of characteristics, Halel (2000, p. 56) says that some differences make an individual unique. Individual A will have different needs from individual B, however much they may share some characteristic. Individualized consideration is the level at which a leader attends to individual follower’s needs. A transformational leader must be able to give personalized attention to the employees. They should try to make followers feel that they have a personal relationship with the leader. Such a leader is a coach and a mentor of the followers. He or she should therefore be able to talk to these people on an individual capacity. This trait is also important in charismatic leadership (Kotter 1990, p. 37). Inspirational Motivation As Pardey (2007, p. 46) says, in the current society, management requires some form of inspiration on the employees. Vision of an organization is always very important in achieving organizational g oals. Vision helps members of an organization see where the organization is headed. It helps in marking followers be sure of what the organization expects of them. A leader must be able to pass the organization’s vision in an inspiring and appealing manner. The vision must make sense to the followers and it should develop an urge to achieve specific results within a stipulated period. Followers should feel inspired (Conger 2006, p. 78). They should develop an urge to surge ahead and achieve some objectives within the confines of their ability. They should be motivated to go a step further in achieving specific goals within the organization. Followers should be made to be optimistic in their activities, and made to appreciate that they can achieve when they decides to delimit themselves (Goleman, Boyatzis McKee 2002, 98). Idealized Influence According to Kotter(1990, p. 78), a leader is always a role model. A leader always guides others towards achieving a common goal of the organization. A leader must therefore, be ethical in actions, and avoid cases that would lower his status among the followers. He or she should try to lead an ideal life, where preventable mistakes are avoided at all costs, especially in the face of the followers. Such a leader should instill pride in the followers. He or she should make followers be proud of him or her in their actions. Such a leader should gain respect of the followers. Above all, followers should develop strong trust of the leader. They should be convinced that the path taken by the firm is the right path that would lead everyone towards a common success. McGregor’s Theory X and Y The current society needs self-motivated employees. This would help in ensuring that they are able to work with minimal supervision. This can best be elaborated usingMcGregor’s theory X and Y. According to this theory, employees can either be viewed as lazy people who need heavy supervision to work appropriately, which is theory X. Theory Y holds that employees are self motivated and can deliver good work with very minimal supervision. Human resource management should always think positively of the employees, therefore should take theory Y in managing then. A leader should embrace theory Y. In the current society, leaders cannot afford to have a situation wherethey follow every action done by their followers. The best way to manage employees is to motivate them and make them feel responsible for every action they undertake. Evaluation of the Behavior of Leaders in Selected Organization Various organizations have had different leaders that have seen them excel in the market, or perform dismally. One of the firms that have attracted attention of many within the past one decade is Apple Inc. Apple had a troubled management in the mid 1980s and 1990s. Its market performance was considered average as it struggled to manage market competition in the electronics industry. The firm realized that it needed a leader who would steer the firm from registering looses, to a profit making firm. When Jobs was brought back to the firm in late 1996, he realized that the firm needed a radical shift from what it was practicing then (Rollinson 2005, p. 121). The leadership style of Steve Jobs brings both charisma and traits of transformational leadership. He realized that the firm was engaged in contracts that were hindering its performance in the market. He terminated the contracts, and signed new deals that would help generate the much needed change within the firm. This move surprised many employees within the firm, but after less than three months, the firm had started making profits. He won the trust of the employees, and then used this trust to transform their attitude while at work. According to Yukl (2010, p. 27), attitude is always very important in defining actions of employees. The difference between industrious and creative employee and a lazy one who lacks focus is the attitude. This i s what Jobs was aware of when he joined this firm. Attitude always dictates the way an individual would approach certain issues within the firm. When dealing with employees, one of the most important factors that one has to consider is developing a positive attitude that would help every member of the organization have the urge to move forward. As state above, attitude of employees is always determined by the actions of the management team. Instilling a positive attitude on employees towards what they do remains one of the key functions of leaders in the current society (Northouse 2010, p. 47). This is what Steve Jobs used to ensure that the firm achieves its objectives in the market. It is the same strategy he used to make Apple the most valuable brand in the world in 2010, and one of the most profitable companies. Steve Jobs has been keen on nurturing talents within the firm. In order to maintain creativity and innovativeness of this firm, Jobs has been keen on maintaining skilled employees within the firm. This is because of the clear understanding this manager has over the level of competition in the market. Jobs knew that the level of competition in this industry was very stiff, but it had to find a way of maintaining its lead in this industry. In had to increase its innovativeness, and this would only be achieved from its employees. He knew that he had to develop a pool of skills that will be involved in undertaking various innovative duties within the firm. These employees had to be made to realize that they had a special talent that could help transform this firm positively. To achieve this, Jobs applied charisma in motivating these employees. He would always insist that every employee had its worth, and the worth would only be made useful when it was exposed by doing something that was beyond the expectation of others. According to Rollinson(2005, p. 117), in an organization, there is always a pool of talents brought together to achieve a common goal. In this pool, skills vary from one individual to another depending on experience, level of educations, and individual capability. In many cases, firms fail to realize the existence of such variety of skills if it lacks leadership that can identify it in the employees. It is therefore, common to see a manager treating employees in a given departments as individuals with similar experience. This makes it impossible for the employees themselves to realize that they have some special characteristics that can make them achieve specific objectives within the firm. By appreciating the existence of this variation, it becomes easy to enhance creativity and innovation, because each employee would realize the extraordinary skill that he or she possesses and can use to create a differential change in the firm. The skills should be improved to match with the needs of the organization (Drake Salter 2007, p. 1985). Burns(1978, p. 49) says that leadership should understand followers and identify their skills that can make them create a difference within the organization. Skill variety refers to diversification of employees in terms of knowledge and understanding of responsibilities. In an organization, a number of skills are needed to assist in triangulation. This means that solutions to problems are easily crafted because employees are drawn from various professions. Skills play a critical role in the development of the organization because employees are the key asset of any firm. Having a variety of skills in an organization is important because employees are able to work in teams, with diversified dexterities.The leadership style of Jobs enabled him realize this. Richard Branson is another manager who has demonstrated capacity of a leader in his Virgin Foundation. A brilliant entrepreneur, Branson has managed to grow the Virgin Empire to capture various industries around the world. Despite his entrepreneurial, he has demonstrated leadership capacity that is beyond reproa ch. According to Bustin (2004, p. 67), Branson believes that the strength of the firm is bestowed in the employees. He has therefore maintained a cordial relationship with the employees, always making them feel that they are appreciated within the organization. One of the most important cultures he has developed within the organization is trust in peers. Employees spend much of their time with fellow employees. They interact with their peers when doing different activities geared towards achieving specific goals for the firm. Employees should therefore develop positive attitude towards their peers in order to ensure that the internal working environment is peaceful. They should trust on one another, and believe that their problems can be solved when they work as a team. They should share innovative ideas amongst themselves and develop a working environment where each team member is a protector of others.Trust in peers refers to the extent at which workers in similar job positions wo uld be willing to cooperate amongst themselves to accomplish certain tasks. In the organization, it is understood that peers interact with their work mates as far as accomplishment of tasks is concerned. An employee would be tempted to work hard after realizing that his colleague is committed to realizing certain goals (Kouzes Posner 2002, p. 56). For instance, peers choose certain models of performance once they notice that they have similar objectives. Therefore, trust in peers refers to choosing appropriate models meant for realizing high results. This has helped Branson build a very strong Virgin Atlantic Empire. Branson has also been keen on encouraging participation at work amongst all the employees. The workplace requires participation of all members of the organization. Employees should develop an attitude of collective participation at work. Bransonhas ensured that all cases of individualism are eliminated, and its place is a team spirit (Northouse 2010, p. 67). All the me mbers of the organization havebeen made to realize that they have a responsibility to participate in every activity that the organization undertakes. To achieve this, Bransonhas ensured that there is a clear separation of duties among various groups within the organization. Divisional of labor is important because it creates a sense of responsibility (Pielstick 1998, p. 120). Employees will feel that they have a role specifically meant for them. They will realize that failure of them to achieve the goals set for them would lead to a loss to the entire firm. Employees would feel guilty of carrying the blame for a possible failure of the entire firm. They will make an effort to accomplish their tasks to avoid blames coming of their side. Participation at work refers to the input that employees place while in their relevant stations in the organization. The level of participation differs from one employee to the other. Some employees are known to be active participators while others ar e dormant. This affects the productivity of the organization in a number of ways. Branson has come out strongly to motivate dormant employees and turn them into industrious employees within the firm. Participation is also defined as the level at which the organization involves junior employees in making decisions. This has a direct outcome to the performance of the organization in the market. An organization that involves employees in making decisions would have high employee participation at work while an organization that does not consider the views of employees would definitely have minimal participation of employees at work. Richard Branson has been keen on guiding the behavior of individuals, groups and teams within this organization. According to a report by Conger (2006, p. 59), Branson has been keen on determining the behavior of every single employee and teams within the organization. This scholar says that there is always need to shape the behavior of employees in order to ensure that they act within the expectations of the leader. To achieve this, Branson has created an organizational culture that is unique to this firm. Creating an organizational culture within the firm helps ensure that the behavior of individuals or teams formed within the organization can be predicted by the leader (Burns 1978, p. 113). A leader should be not be caught unawares by an action of an individual follower or a group of them because the leader is always expected to be on top of every situation within the organization. Being able to predict the behavior of the employees or teams gives the manager an upper hand in control it as would be desirable. At Virgin Group, Branson has been very keen on ensuring that employees embrace change. According to Rollinson (2005, p. 89), Branson is one of the contemporary managers who cherish change within their organization. He has been keen on influencing employees’ readiness for change by making change part of the organizational culture of this organization. According to Northouse (2010, p. 79), an organization always faces various instances that require it to change its strategies in one way or the other in order to remain competitive. An organizational willingness to change always depends heavily on the leadership strategies of the management of the firm. Age plays an important role in determining the willingness to change. According to Pardey (2007, p. 118), the elderly do not resent change. They find it difficult to adapt to radical changes that have characterized the current business environment. They like gradual changes that they can comprehend and benefit from before a new one can be introduced. However, the current changes taking place in the business environment are very radical. They happen so suddenly, and it requires people, who are flexible enough to adapt to them. This is a fact that Branson has realized in many of the industries in which, it operates. Readiness to change always depends on t he perspective with which, leadership and the followers view change. As Rollinson (2005, p. 117) says, changes cannot be ignored.However, change can be destructive if not well taken care of by the concerned authorities. The management has the responsibility to create an environment that cherishes change. This way, organizational willingness for change will be enhanced. For change to take place, an organization must have put in place mechanisms that would help in facilitating change. Organizational readiness for change refers to the level at which the organization is prepared to embrace change (Yukl 2010, p. 113). Some organizations are never ready to accept change due to the presence of change resistors. Therefore, change cannot be proposed without putting in place measures that would facilitate the new ways of doing things. This is what Branson has put in place in its leadership style in this country. Analysis of How Two Leaders Perceive Their Roles In the contemporary world, there are various leaders who have been viewed as great leader in the contemporary world. Adolf Hitler is one such leader. Born in humble family, Adolf Hitler believed that his country had potential to perform better than it was doing. According to Yukl (2010, p. 139), Hitler was one of the most inspiring leaders that ever lived. As a child, Hitler wanted to be a prominent painter. However, he realized that this ambition was misplaced. During the First World War, he actively participated in the war and in politics. He remains one of the greatest propagandists ever to live. After the First World War, he came up with Nazi party. He maintained that Germans did not deserve the fine imposed on it after the First World War. This leader came up with the propaganda that the Germans were the best race on earth. He viewed himself as a redeemer of the Germans, a leader who came to remind the Germans of their rightful position in the word. His propaganda worked magic, as people came to believe in hi m. Through him, Germans saw a redeemer who would rescue the country from all the suffering. Once in position, he asserted himself and became an absolute leader who did not tolerate opposition. Though elected to the office democratically, he became the greatest dictator that this country ever had. His influence on his country, and other world leaders brought the world into the Second World War. German soldiers and their allies performed well in their war due to his motivation. He was finally defeated not because of leadership skills, but because of the enemy which was stronger, larger, and included nations such as US that had refrained from the war, and therefore were stronger when they latter joined it. Another leader who has been considered as a great personality in the field of leadership is Barrack Obama. Born of an African (Kenyan) father and an American mother, president Barrack Obama started exhibiting leadership qualities while in school. While at Harvard Law School, he becam e the president of Harvard Law Review. He entered politics in 1997 as a representative of 13th District in Illinois. Obama finally won the senatorial seat in November 2004 to represent Illinois. During his campaigns, Obama amazed many people, both the civilians and leaders alike, with his oratory capacity. He would give speeches that would not only convince listeners, but inspire them to achieve success as individuals and as citizens of this country. He was a leader with the capacity to make the electorates believe that there was more to be done in this society. In 2007, he announced his intention to run for the presidency of this country. Many thought that the ambition was misplaced because no Black American had every ascended to that position. For many years, the United States had been known for its segregationpolicies, and not many people thought that this country was ready for a black president. Obama would prove them wrong when he trounced a powerful Hillary Clinton in the prim aries. Other critics still held that his victory was because of the fact that he was opposed by a woman and that the country was not ready for a woman presidency. They held that in the elections, he would be trounced by his opponent, senator McCain. He would prove them wrong again when he defeated McCain to become the first Black President of the United States. He beat Mitt Romney to win his reelection to the office. He has proven to be a transformational leader. Summary Leadership is very important in the current society. In the discussion above, it has been demonstrated that organizations can only succeed if they have leaders with the capacity to influence followers to act in a specific desirable way. As an aspiring leader, I clearly understand the fact that followers performance will always depend on the influence that they get from their leader. Leaders who use fear to make followers behave in a specific manner may not succeed in the contemporary world. In the current society, i nspirational leaders have the capacity to influence the performance and the general behavior of employees to suite a given condition. Employee’s performance will be influenced by the ability of the leader to convince them that they have a capacity to perform beyond their current levels. I have come to appreciate that management in the contemporary society needs some elements of leadership. Employees should develop trust in their leader, and believe that through the leader, they are capable of achieving their best performance. This would help a firm achieve its vision within the desirable time. As demonstrated above, motivated employees tend to work as a unit. They would want to see success achieved through teamwork because that is what transformational leadership demonstrates. Also important is the ability of the leaders to consider balancing between organizational goals and employees concern. Goals of the firm should not be prioritized at the expense of the well being of the employees. This will help create an environment of mutual respect. List of References Adair, J 1973, Action-Centred Leadership, McGraw-Hill, London. Biswas, S 2011, Commitment, involvement, and satisfaction as predictors of employee performance, South Asian Journal of Management, vol. 18 no. 2, pp. 92-107. Burns, J 1978, Leadership, Harper Row, New York. Bustin, G 2004, Take Charge: How Leaders Profit From Change, Tapestry Press, Irving. Conger, J 2006, The Practice of Leadership: Developing the Next Generation of Leaders, Wiley, New York. Drake, A Salter, S 2007, Empowerment, motivation, and performance: examining the impact of feedback and incentives on non management employees, Behavioral Research in Accounting, vol. 2 no. 3, pp. 1971-1989. Gill, R 2011, Theory and Practice of Leadership, Sage, London. Goleman, D, Boyatzis, R, McKee, A 2002,The New Leaders, Little Brown, London. Hacker, S Tammy, R 2004, Transformational Leadership: Creating Organization of Meaning. Milwaukee, Quality Press, Wisconsin. Halel, W 2000, Facing freedom, Executive Excellence, vol. 17 no. 3, pp. 13-42. Hong, S Faedda, S 1996, Refinement of the Hong psychological reactance scale, Journal of Applied Psychology, vol. 71 no. 1, pp. 500-507. Huczynsky, A, Buchanan, D 2007, Organisational Behaviour: An Introductory Text, Prentice Hall, New York. Huy, Q 2002, Emotional filtering in strategic change,Academy of Management Proceedings, vol. 6 no. 1, pp. 43-78. Kotter, J 1990, A Force For Change, Free Press, New York. Kouzes, J Posner, B 2002, The Leadership Challenge, Jossey-Bass, San Fransico. Northouse, P 2010, Leadership: Theory and Practice, Sage, New York. Pardey, D 2007, Introducing leadership, Butterworth-Heinemann, New Jersey. Pielstick, D 1998, The Transforming Leader, a Meta-Ethnographic Analysis, The Community College Review, vol. 4 no. 3, pp. 65-138. Rollinson, D 2005, Organisational Behaviour and Analysis: An Integrated Approach, Pitman, London. Tannenbaum, R Schmidt, W 1973, How to Choose a Leadership Pattern, John Wiley and Sons, New York. Yukl, G Lepsinger, R 2004, Flexible Leadership, Prentice Hill, New Jersey. Yukl, G 2010, Leadership in Organisations, Prentice Hall, New Jersey. This essay on Leadership as One of the Important Factors in any Organization was written and submitted by user Andrea Flores to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Monday, November 25, 2019

Free Essays on Career In Nursing

Career Goal: Masters in Nursing â€Å"The goal of nursing is to put the patient in the best condition for nature to act upon him, primarily by altering the environment†, by Florence Nightingale in 1859 expresses in what nursing means to me. Nursing started out as a career that was based on a collection of specific skills trained to do specific tasks, but with broad advances in facts and technology, Nursing has evolved into a profession where nurses work to promote health, prevent disease, and help patients cope with illnesses. A nurse fill’s the needs of a patient, which cannot be met by either a family member or any other member of their community. Nursing is a helping profession, which provides services that contribute to the health care and well being of the patient. The nursing career was once considered as just an aid but it is now known as vital and crucial part of the health care system. (Perry 25) Personally, I have always been very attentive, as in the health care, for my family. If there were a weird disease that I did not understand, I would go and look up the information. From there, my interest led to the treatment of the disease and weather or not the disease was curable. This fascination of the human body led to my have a huge interest in biology. With my study in biology, I tried to use what I have just learned and practice it whenever I had the opportunity. In being the â€Å"attentive health care person† at home, I enjoyed the felling of making a person feel better. I could remember as a child hating hospitals and never wanting anything that had to involve one, but as I grew older I learned that my hatred towards the hospital was the terrible felling of seeing sick people. The feeling of not being able to attend to the person’s needs made me anxious because it seemed that there was no hope. That is when I really started to focus on my familyâ €™s health. Whether it was running with a band-aid, or a ... Free Essays on Career In Nursing Free Essays on Career In Nursing Career Goal: Masters in Nursing â€Å"The goal of nursing is to put the patient in the best condition for nature to act upon him, primarily by altering the environment†, by Florence Nightingale in 1859 expresses in what nursing means to me. Nursing started out as a career that was based on a collection of specific skills trained to do specific tasks, but with broad advances in facts and technology, Nursing has evolved into a profession where nurses work to promote health, prevent disease, and help patients cope with illnesses. A nurse fill’s the needs of a patient, which cannot be met by either a family member or any other member of their community. Nursing is a helping profession, which provides services that contribute to the health care and well being of the patient. The nursing career was once considered as just an aid but it is now known as vital and crucial part of the health care system. (Perry 25) Personally, I have always been very attentive, as in the health care, for my family. If there were a weird disease that I did not understand, I would go and look up the information. From there, my interest led to the treatment of the disease and weather or not the disease was curable. This fascination of the human body led to my have a huge interest in biology. With my study in biology, I tried to use what I have just learned and practice it whenever I had the opportunity. In being the â€Å"attentive health care person† at home, I enjoyed the felling of making a person feel better. I could remember as a child hating hospitals and never wanting anything that had to involve one, but as I grew older I learned that my hatred towards the hospital was the terrible felling of seeing sick people. The feeling of not being able to attend to the person’s needs made me anxious because it seemed that there was no hope. That is when I really started to focus on my familyâ €™s health. Whether it was running with a band-aid, or a ...

Friday, November 22, 2019

Investigation of a business development proposal for a centre store in Essay

Investigation of a business development proposal for a centre store in the business - Essay Example earned from the newly rented premises Expected income: these are the actual earning that are expected to be generated from the new premises Build up factor: it is the percentage of the maximum possible income that the managers of the business hope to make in the first few years after start up Cost of sales: these are the expenses that incurred in order for the business make sales and may include cost of raw materials and transportation cost among other costs. Net cash flow: this is the difference between the total expenses and the total income that the business generated; it is the money that the business was left with after paying its expense (Day, 2012, p26). Discount factor: this is the rate at which the management of the business depreciates the capital goods in the premise; the depreciation rate is done on an annual nominal rate Present value of net cash flow: this is the cash flow of the business that has been adjusted for depreciation. The purpose of this report is to analyse the financial viability of expanding the business by renting additional floor space and setting up branded boutiques for brand name such as Maine and Gucci, Principles, Miss Selfridge, Warehouse, Timberland and Calvin Klein among others. Initial conclusion The net present value of the business expansion of Bristol stalls is 1, 399, 500 US dollars for the first three years after start up while the estimated cost of investments in terms of fitting and design total to 900, 000 US dollars. This shows that there is a difference of 499, 500 US dollars, this means that the business will have repaid the start up costs fully and made some significant profit margins despite not operating at the full capacity. According to calculations in the net cash flows that have not been adjusted for depreciation, the figures shows an upward trend which is encouraging as it shows the business will be able to increase its capacity to generate revenue if the trend continues. This will happen despite the inc rease in most of the other related costs apart from the miscellaneous costs, which are estimated to remain constant throughout the first three years after start up. Therefore, using the financial information generated by the cash flow, it is financially viable for the business to expand its operations by renting adjacent spaces in Bristol store. Sensitivity analysis One of the reasons that informed the above decision is the total costs that would be incurred in running the new business premises, these costs are relatively low as compared to the expected income that the new floor space will generate. The total expenses per quarter in the first year are 433, 375 US dollars, this is below the expected income of 540, 000 US dollars, subtracting these two figures one gets 106, 625 US dollars, which is the residue that remains after the basic expenses have been deducted. If the value of total costs was any figure above 540, 000 US dollars, then the business would have been left with a neg ative residue. For instance if the total costs were 600, 000 US dollars per quarter, then the residue would have

Wednesday, November 20, 2019

Two Concept on Liberty Essay Example | Topics and Well Written Essays - 1000 words

Two Concept on Liberty - Essay Example Similarly, positive liberty may entail what a person would do in order to withdraw from the world around him or her and the injustices of the tyranny of the many and tyrant. This paper therefore seeks to explain how the concern for positive freedom and autonomy can lead to tyranny ultimately according to Isaiah Berlin and also evaluate his arguments critically. The notion of the positive liberty is derived from an aspiration on the side of a person to his or her own master. It is actually the freedom to live as one sees fit and not freedom from the same. The freedoms may seem not to be apart, but according to Berlin, the ideas of freedom are historically developed in the different directions which ended up getting into direct conflict with each other. This may be illustrated by analyzing the question of what it is to be your own master. In his view, Berlin asserts that we can be spiritual slaves or slaves to the nature as well as we can be physical slaves. He also says we can justify coercion through claiming that we act in the interest of those we are coercing, and if only they could have self awareness, they would realize the probity of those our actions. Isaiah Berlin states that the conceptions of the freedom and liberty are directly derived from the conceptions that constitute a person. If one manipulates the definition of a man, the definition of freedom as one deems fit. These give one authorities which might lead to tyranny in the end. Due to the fact that positive liberty is the freedom to realize the best good in history, Berlin was indomitable to apply political power to set human beings free to realize some end of history. That determination that Berlin argued led to repression inevitably. This could possibly result into tyranny as individuals would do what they deem fit in their own eyes. It is the same positive liberty according to Berlin that brings a notion that any enslaved man cannot be able to make decisions that encompass his freedom. This i s due to the loss of ability to choose as a wish; hence one cannot say rightly that he or she can choose to make a decision if that particular decision has intrinsic weight on it from the authoritarian slaveholder. Isaiah Berlin derived positive liberty from the theories that focused on the capacity of an individual to rule himself or herself, autonomy of the agent. In his account, he realized that Rousseau equated freedom to self rule and obedience to self rule which he considered dangerous. With this equation, he alleged that Rousseau meant that a public or common interest, that which is best for all citizens. The general will of people would be at odds with the individual’s selfish wills. This would ultimately lead to tyranny if critically looked into as everyone would be doing only what interest them. Other theorists of the positive freedom gnaw the bullet and assert that the satisfied slave is free indeed and that in order to gain freedom, an individual must first learn not to dominate so much certain empirical desires and get rid of them, in other words, one must remove as many of his or her desires as possible in order to be free. As Berlin states it, if I got a wounded leg â€Å"there are two ways of freeing myself from pain. One is to heal the wound. Another is to get rid of the wound by cutting off my leg†

Monday, November 18, 2019

Silent and Shadow Reports for BHP Billiton Essay

Silent and Shadow Reports for BHP Billiton - Essay Example Used as models are the silent and shadow accounts from Tesco and HSBC, written by the aforementioned authors, and available at http://www.st-andrews.ac.uk/~csearweb/aptopractice/silentacc.html The same style and format are adapted and applied to BHP Billiton, as follows. Silent Report Mission and Policy Statements We are the world’s largest diversified natural resources company. Our corporate objective is to create long-term shareholder value through the discovery, acquisition, development and marketing of natural resources. We pursue this through our consistent strategy of owning and operating large, long-life, low-cost, expandable, upstream assets diversified by commodity, geography and market. This strategy means more predictable business performance over time which, in turn, underpins the creation of value for our shareholders, customers, employees and, importantly, the communities in which we operate. We are among the world’s top producers of major commodities, inc luding aluminium, energy coal, metallurgical coal, copper, manganese, iron ore, uranium, nickel, silver and titanium minerals, and have substantial interests in oil and gas. We continue to invest in the future. Corporate Governance Statement The objective of BHP Billiton is to create long term value for shareholders through the discovery, development and conversion of natural resources, and the provision of innovative customer and market-focused solutions (Corporate Objective). The role of the BHP Billiton Board is to represent the shareholders and to promote and protect the interests of the Company. It does so by governing the Group. The Board has developed processes relating to: A. its own tasks and activities (Board Membership and Process) B. the matters specifically reserved for Board decision-making, the authority delegated to the Chief Executive Officer (CEO), the accountability of the CEO for that authority, and guidance on the management of the relationship between the Board and the CEO (Board and CEO Relationship); and C. the boundaries on CEO action (CEO Limits). Compliance with corporate governance BHP Billiton complies with the governance standards in our home jurisdictions of Australia and the UK, and with the governance requirements that apply to us as a result of our New York Stock Exchange (NYSE) listing and our registration with the Securities and Exchange Commission (SEC) in the US. There are summarised in the Corporate Governance Statement, the Remuneration Report, the Directors’ Report and the financial statements. Business principles and values The implementation of the Group’s strategy and our ongoing performance depends on the quality and motivation of our people. Our purpose is to create long-term shareholder value through the discovery, acquisition, development and marketing of natural resources. Our strategy is to own and operate large, low-cost, expandable, upstream assets diversified by commodity, geography and market. Our focus on the safety and health of our workforce, our fundamental drive for sustainability across all our business operations, our concern for the environment and communities within which we work, and our management of operational risks are reflected through our remuneration policy and structures. Board and committee structure The Board will always have a majority of Directors who are non-executive and are judged by the Board to be independent of judgement and character and free of material relationships with the Group and other entities and people that might influence or would be perceived by shareholders to influence such judgement. The Board will have the balance of non-executive and executive Directors that is effective for the promotion of shareholder interests and the governance of the Group. The

Saturday, November 16, 2019

Examining The Application Package Of Accounting Software Information Technology Essay

Examining The Application Package Of Accounting Software Information Technology Essay It is a widely researched topic to motivate small businesses to adopt IT. There is little research focused specially on the motivating factors for adopting computerized accounting systems (CAS) in small organization, though there is much study on the overall adoption of IT. However, small business accounting software is an essential sub-set of overall small business IT research. Accounting software was the biggest application package used and the powerful factor behind the IT hardware acquisition decision. To look into the motivating factors for adopting accounting software, it would be practical to first review the more comprehensive literature on overall IT adoption. Hence, this literature review begins with a discussion of the studies of general IT adoption and then reviews studies particularly focused on accounting software adoption. 2.1 FACTORS FOR ADOPTION OF IT Thong (1999), Harrison, Mykytyn and Riemenschneider (1997), Cragg and King (1993), Moore and Benbasat (1991) and Treadgold (1990), who have made research about small business IT adoption, have now identified a variety of motivating factors. Thong (1999) attempted to strengthen the myriad of IT adoption research by developing an integrated model of information systems adoption. This model is a useful framework in reviewing the variables that impact on a small business owners decision to adopt IT. Thong classified the factors into four elements: Characteristics of the organization; Characteristics of the management; Characteristics of the technological innovation; and 4. Characteristics of the business environment. 2.2 Characteristics of the Organization The characteristics of the organization are variables that manipulate the decision whether to adopt IT or not. Organizational characteristics for instance: employees level of IT knowledge, business location, information-intensity, business size and industry sector has been evaluated in preceding research studies of Fink (1999); Burgess (1998); Wenzler (1996); Attewell (1992); Yap (1990); and Delone (1988). In general, the greater the sales turnover are determined by the larger the number of employees and the more information-intensive the industry, thus the more likely a small business will adopt IT innovation .In addition, Thong (1999) states that small businesses tend to suffer resource poverty in terms of financial competence, offered time and IT skilled staff to facilitate innovation adoption. As a result, Attewell (1992) adds that resource poverty raises the obstacle to innovation adoption in small business. 2.2.1 Information Intensity Yap (1990) quoted in Thong (1999), that businesses have different information-processing needs in different sectors. Those in more information-intensive sectors are more likely to adopt IT than those in less information-intensive sectors. Further, (Porter and Millar, 1985) have reported that greater uses of IT in businesses are due to greater information intensity. Therefore, greater information intensity will lead the holder or supervisor of small business to perceive IT as a most important competitive device and as a result increase the probability and complexity of applying computer software. 2.2.2 Business Size Dewar and Dutton (1983) and Moch and Morse (1977) quoted in Thong (1999), point out that the technological innovation literature has found that larger businesses have more capital and infrastructure to facilitate to adopt computerized accounting system. However, Ein-Dor and Segev (1978), specify that small and medium businesses face considerably more barriers, among others, a lack of internal information system expertise, restricted monetary resources and as such are less likely to adopt information systems than large businesses. Supplementary literature Alpar and Reeves (1990) quoted in Thong (1999) disagree that, even among small businesses, the larger the business, the more able it is able to employ people with specialized skills, for example, knowledge of information systems. Hence, there is a greater opportunity to move from manual system and adopt the computerized one. 2.2.3 Industry SEcTOR Some particular industries are more suited to computerized record keeping than others are discussed by some researchers. These findings are partly supported by the Australian Bureau of Statistics (ABS) 1999-2000 report, Business Use of Information Technology. The maximum use of computers was in businesses in the material goods, business services, electricity, gas and water supply industries. At the same time, the minimum computer use was in the private and other services like housing, cafes, restaurants, transport, storage, retail trade and construction. Therefore, it is more suitable to implement a CAS in industries in which there are more trading dealings and transaction processing so that to facilitate day-to-day running of the business. 2.3 Characteristics of Management Thong (1999) points out that in large businesses, group teams are usually involved in the IT decision-making process. However, this is in distinction to small businesses where the owner-manager is generally the IT decision maker. Therefore, Rizzoni (1991) indicates that in small businesses, the characteristics of the owner-manager are vital in determining the businesss approach to IT. Thong (1999) emphasized that the three major characteristics of owner- manager which are important to IT adoption are: Level of IT education and accounting knowledge. Computer self-efficacy, and Innovativeness. 2.3.1 Level of IT Education and Accounting KNOWLEDGE In view of the fact that managers have miniature knowledge about accounting or seeing as they do not know how to prepare accounts and financial statements, they generally prefer to contract out their accounting work to public accounting firms. In addition, in several countries and in several businesses, managers neither considered the accounting subject by any means nor the accounting subject in the secondary level or tertiary level. Accordingly, Lees (1987), DeLone (1988) and Neidleman (1979) quoted in Thong (1999), specify that the possessors are not alert of the significance and the usefulness of accounting information over and above the advantages of using computers to make effortless accounting works. Thus, it still exists an unwillingness to apply computer software for the reason that business process outsourcing decreases the lack of accounting perceptive of owners. Consequently, there would be a larger possibility to implement a CAS, if managers have been educated about the a ccounting knowledge or if they could be learned about the advantages of computer know-how to produce rapid and precise accounting information. 2.3.2 Computer self-efficacy Self-efficacy is the belief that one has the capability to perform a particular behavior that is extending the social cognitive theory. Compeau and Higgins (1995) described computer self-efficacy as a judgement of ones capability to use a computer. Delone (1988) and Raymond (1988) state that small businesses owners or managers who have commenced computer training and possess computer self-efficacy are more liable to implement IT. The key leader for innovation is the owner-manager and small businesses often cannot afford the luxury of experts to guide them towards the innovation adoption and diffusion process. Thus, it is important for the owner-manager to have computer self-efficacy. It is posited here that, to the degree that the owner-manager feels comfortable and confident with the information technology, here construed as the owner-managers computer self-efficacy, innovative information technology will be adopted. On the other hand, Gableand Raman (1992) discovered that managers in quite a lot of firms are less alarmed or have no idea of the probable remuneration resulting from the use of computers in accounting as they do not possess computer knowledge. Hence, managers would be willing to adopt such computer technology to process accounting data and produce appropriate and consistent financial reports on time, if they could be learnt about the favourable effects resulting by adopting accounting software package. 2.3.3 INNOVATIVENESS Innovation is defined as a change made in the traditional way of doing things. In this framework, innovation means the development of altering the way of preparing financial reports from manual system to accept accounting software package as a device for recording and processing accounting transactions and financial reports. Thong (1999) states that the owner-manager is the one who is in charge for the running of the company in small and medium businesses. As a result, the characteristics of owner-manager are essential in determining the innovation attitude given that they are the main decision maker. Kirton (1976) quoted in Thong (1999), contends that everyone is located on a continuum ranging from an ability to do things better to an ability to do things differently. The owner-manager will seek solutions that have already been tried and understood, if the latter is not a modernizer. In contrast, Kirton, (1984) indicates that the owner or manager who wants to innovate will favour so lutions that have not been attempted and are thus hazardous. However, Thong (1999) suggests that there is not anything that other associates of the business can do to use computers for accounting works if the owner-manager has not the willpower to innovate. 2.4 Characteristics of the Technological Innovation The decision to implement Information Technology is dependent on the characteristics of the technological innovation itself as they are also a vital determinant. Rogers (1983) defined diffusion as the process by which an innovation is communicated through certain channels overtime among the members of a social systems. Rogers uses the terms technology and innovation synonymously, but explains that technology is a design for instrumental action that reduces the uncertainty in the cause-effect relationships involved in a desired outcome. There are five, potentially relevant, characteristics of innovation noted by Rogers (1983) which are potentially valuable in explaining the results of our research. Complexity: how difficult technological innovation is perceived as easy or difficult to understand and use; Compatibility: how technological innovation must be consistent with the existing values, past experiences and needs of potential adopters, for instance producing quick reports as efficiently and effectively; Relative advantage: how much technological innovation must be perceived as better or worse to be compared to its predecessor system; Trialability: is the degree to which an innovation may be experimented with by potential users on a limited basis; Observability: how much time it takes for the results of technological innovation to become visible and maximize profit. It has been noticed, over the past decade that the initiation of powerful, economical microcomputers jointly with available accounting software, have enhanced and raised the barriers to IT modernization. Thong (1999) confirms that, this has shown the way to a boost in the adoption of IT in the accounting field of small businesses. 2.5 Characteristics of the Business Environment Business environment encompasses all those factors that affect a companys operations, and includes customers, competitors, stakeholders, suppliers, industry trends (accounting firm and accountants), regulations, other government activities, social and economic factors and technological development. 2.5.1 ACCOUNTING firm Oran (1988) and Shannon (1986) indicate that many small business owner-managers are not alert of the extra services supplied by accountants. Additionally, until a problem does not arise, owner-manager will not discuss with accountants (Holmes 1987). Moreover, ASCPA (1992) and Breen et al. (1994) maintained in their research that an external accountant used up much of his time on an act in accordance with accounting practice and accounting standards, thus he can help a business to acquire and put into practice the accounting software in the business accounting cycle. Gorton (1999) found that businesses that were recently start-up were more liable to move toward an external accountant for suggestion than more grown-up organizations. Also, Wenzler (1996) states that accountants are exceptionally placed to provide accounting software advice and support to their clients. Such proposal shows to be efficient and effective for businesses to opt for accounting software. There are close relationships between small and medium business owners and accountant, seeing as quite a few small and medium businesses contract out their operation transaction recording and reporting to external accounting firms. In addition, Davis (1997) noted that small and medium businesses depend a lot on accounting firms as their most faithful business advisors. Accounting firms have more acquaintance about their clients and their clients business. They know what their objectives are, and can put forward approaches to help in attaining those objectives. For this reason, as recommended by Yap et al. (1992), accounting firms can considerably influence CAS adoption among small and medium businesses and besides their participation may also contribute to the achievement of computerized accounting implementation. Nevertheless, to reduce errors and put a stop to fraud, it is essential for accountants to be aware of the impact of making use of of computers on the accounting procedures and controls that are premeditated. Moreover, computers cannot replace the opinion and insight of educated accountants but the computerized accounting software can facilitate the tasks by automating much of the everyday bookkeeping processes in the manual accounting systems (e.g. posting, trial balance preparation). Furthermore, computer software allows the accountant to spotlight more on how to proceed with the accounting entries and techniques on financial reports. Last but not least, more of the accountants hard work can be paying attention on supporting management in considering the impact of financing, investing and operating decisions on financial statements and other measures of performance by utilizing accounting software. 2.5.2 Competition Ives Learmonth (1984) and Link Bozeman (1991) quoted in Thong (1999) confirmed that it is usually assumed that competition will enhance the possibility of innovation adoption. Ettlie (1983) and Ettlie Bridges (1982) quoted in Thong (1999) also point that competition leads to environmental insecurity and increases both the need for and the rate of innovation adoption. Porter and Millar (1985) advise that, businesses will be able to compete in three ways by adopting IT: IT can create competitive advantage by reducing costs or increasing differentiation. IT can change the industry structure and, in doing so, change the rules of competition. IT generates new businesses by creating derived demands from new products, often within existing operations of the business. 2.5.3 External Agents Small businesss customers were a considerable reason for implementing IT, more than the pressure of competitors suggested by Wenzler (1996). Luckily, Public Practice Accountants are in a superior position to provide systems analysis, design, implementation, and support advice to their clients as many small businesses are in lack of resources to adopt CAS. Furthermore, the introduction of the Goods and Services Tax (GST) was an external influence on small business owner-managers decisions to adopt a CAS. Many small businesses would have taken advantage of Government incentives to help with the transition costs of the GST. Many small businesses computerized their accounting systems following the introduction of the GST because accounting for the GST using manual records proved to be too complicated (Lief 2000). Since the introduction of the GST, it has been shown that many small businesses agree that the costs involved were usually: offset by better record-keeping and resultant better business management. The general consensus was that the move to computerized records was very positive for the small business sector overall. 2.6 BARRIERS FOR ADOPTION OF IT Computerized accounting implies that the only thing that employees do is inputting and recording transactions into the computer, which then processes the other steps of the accounting cycle automatically or by a request. Davis and Olson (1985) defined Information System adoption as using computer hardware and software applications to support operations, management, and decision making in the business. In this study, computerized accounting is defined as using computer software applications to support accounting operations. However, many small businesses are cautious about the effect computer may have in their firm. When a CAS is installed, if there is a bad option of hardware or software, or insufficient planning, this may lead to obscurity and may have severe long-term consequences. Some reasons constantly mentioned in literature to explain why small firms that had not yet adopted IT, identified the three main barriers to IT acquisition. 2.6.1 Lack of computer skills and knowledge Stanworth and Gray (1992) and Marlow (1998) reported that drains on time and money characterize important limitations. Computer technology infuses businesses both large and small; the need for employees with adequate IT knowledge is serious. There are two achievable solutions to this dilemma. Firstly, it is the employment of devoted IT staff. However, this is can be outer the budget of the small association and is expensive. Secondly, IT training is another choice. Conversely, this also appears to be costly. The courses for small firms, professional practices where clients are to be paid on a time basis, time used up when undertaking training is considered by many owner-managers to be a loss of income as all these have proved to be expensive. Accordingly, many small and medium enterprises struggle forward with what knowledge exists inside the organization. The small body of study emphasizing upon the outcome of training in small firms is contradictory. Delone (1988), investigation of vital process factors, stated that the level of computer training was not connected with IT success (measured as the impact of IT on the organization and computer use). On the other hand, Montazemi (1988) stated that there is a favourable relationship between levels of training and measures of the impact of IT. Where workers were disappointed with the levels of training available, he noticed their computer literacy, end-user fulfillment and approval of IT was poorer than their better-trained counterparts. In addition, Igbaria et al. (1997) accounted that training also is useful for small organizations. Their research demonstrates training to be definitely related with the apparent effectiveness of IT and to use it without difficulty. On the basis of their conclusions, Igbaria et al. declare that individuals with no sufficient training are liable to face troubles while using the system. Since they are struggling, they may in fact consider that the system is too rigid to utilize and that the performance remunerations of practice are offset by the hard work of employing it and finally become hesitant to adopt the technology, thus defeating the purpose of establishing the new technology. 2.6.2 Lack of Time Niederman et al.(1991) and Galliers et al.(1994) state that analysis carry out in large businesses have constantly revealed information systems (IS) planning to be one of the top priorities of information systems and business managers for time management. However, Fidler et al.(1993) and Dou- kidis et al, (1994) report that existing study puts forward that small organizations are fading to pursue the model set by their larger counterparts and remain, in terms of modern management practice, in the dark ages. Whilst it is recognized by Malone (1985) and Cragg (1990) that the official planning techniques of large businesses are not essentially suitable for small businesses as investigation recommends that small firms that have adopted more formal planning systems come across lesser IS problems. Regardless of such results, Cragg and King (1993) report finding `few formal planning and control activities associated with the computer, or for that matter, with the business as a whole. Where planning does take place it has a tendency to be assumed on an unexpected, problem basis; only an action of the owner-manager; informal, periodic and closed; and prejudiced seriously by advice from external sources with less skills and experience than the owner-manager. While Doukidis et al. (1996) suggests, although IT is generally linked with a systematic approach to management and decision-making and its introduction requires careful planning, much small business management performance is based on short-term, informal, ad hoc lines. Furthermore, McMahon (2001) study mentioned that it really develops management in small firms and frees up time by using a computerized record keeping system. However, John Breen and Nick Sciulli (2002) initiated that business operators are probable to have complexity finding time to put into operation a CAS as they lack the time to examine and or implement a computer software package. For that reason, it may have a positive effect on the business taken as a whole and may facilitate to find the time to adopt CAS, if owner-managers could have the required management and financial skills. Besides, Proudlock et al (1999) research observed that some businesses owners did not have enough time to locate and acquire particular accounting software that satisfy their business necessities, and they did not have time to set up the accounting software and to record the routine business dealings. This is why they did not adopt Information Technology in the financial accounting system. 2.6.3 financial resources Iacovou et al. (1995) finds that small and medium enterprises need a constant supply of sufficient financial resources for a flourishing adoption of CAS. The financial resources are looked-for to face the installation costs, maintenance, and other current expenses that might crop up during the whole course of the system operation. However, Iacovou et al. (2005), Quayle (2002) and Riquelme (2002) added that not all small and medium enterprises have enough financial resources needed to support the adoption of CAS and as such financial limitation becomes the barrier to CAS. Head (2000) confirmed that: ..small business cries poor when it comes to buying computers. This shows that it is very costly and difficult when shifting from manual system to computerized system. Also, due to costly investment, many small business managers were unwilling to use computer software in the accounting system as mentioned by Head (2000) research study. However, Doukidis et al. (1994) and Proudlock et al. (1998) state that consultant assistance comes at an elevated price, often too high for the small business. Consequently, many small organization owners prefer to obtain advice from neighbouring firms and support firms as well as less formal sources of advice such as immediate family, friends and acquaintances, who basically have little or no understanding of the business. In the same way, Delone (1988) and Gable (1991) affirmed that IT consultants may not always be the reply. Although they are familiar with the application of IT in business, they hardly ever are aware of the specific needs of individual businesses in the same depth as the owner-manager. 2.7 Conclusion This overview of past research studies has clearly demonstrated the criteria which influenced the factors for the adoption of information technology in the accounting profession for some small and medium businesses. Nevertheless, these past studies have lifted a debatable issue in the literature. Consequently, no contrasts are made between businesses that use a computerized accounting system. This assessment would be practical in the reasons for using or not using computerized records, over and above what factors would persuade more businesses to adopt IT irrespective of their dimensions. Moreover, according to the literature, all of the above characteristics influence the owner or managers decision to implement IT in the accounting field to a varying extent depending on the economy and industry in which the business operates. .

Wednesday, November 13, 2019

Bosnia and Serbia :: history

Bosnia and Serbia Historically and politically, the Bosnians and the Russians are a perfect match.This history started in the middle of the first thousand years A.D. when the tribes called the Southern Slavs migrated into the southeast area of Europe known as the Balkans. The Slav people as they are known, were separated from the Northern Slavs, that is, related Slavs in Poland, Czechoslovakia, and Russia, by the non-slavic tribes that settled the lands of Austria and Hungary. The Bosnians original ancestors were the Southern Slavs. They raided areas throught the Balkans including what is now modern day Serbia.This tribe eventually split up, mostly for religious and political reasons but also because the geography of the region is such that large groups of Slavs became separated and isolated from one another because of the difficult terrain. When religion came to the Balkans, where you were physically had as much to do with what religion you grew up with as other reasons. The Serbs who were closest to the Byzantine Empire geographically, took up the Eastern Orthodox Religion. The peoples in what is now Croatia, Slovinia and Bosina were infuenced by Rome and took up Roman Catholicisim. However, the Bosnians, who were alwasys being threathned politically by the Orthodox Christian Serbs as well as their Roman Catholic neighbors, by the fifteenth century had made apolitical decision to align themselves with the rising power of the Ottoman Empire, and converted to Islam. Russia, the country where most of the Southern Slavs came from had accepted the Eastern Orthodox religion at around the time the Serbs did. This religious bond between Russians and Serbs was very strong and the two groups supported one another for virtually their entire history up to and including modern times. The Serbs supported the Russians in almost all their wars and helped the Russians gain control of part of the Eastern Mediterraen from the Turks. This is why the Russians are deeply interested in this area and feel they have a special role to play in the current conflict. The Balkans are the reason that World War I had started. The Serbs of 1914 was as determined then, as they were for centuries, of preserving their independence in the Balkans. A wider war in the Balkans could risk the security of Europe, and possibly draw Moslen nations into the war. On a more imeadiate level, the reason for peace in

Monday, November 11, 2019

My Landlady’s Yard

In his essay, â€Å"My Landlady’s Yard,† Dagoberto Gilb seems to be writing about a climate and culture that he is both very familiar with and also very fond of, as he is in fact  ½ Mexican and lives in Austin, Texas. His landlady seems to be in some form of denial regarding her surroundings, which is evident in her attempt to grow grass and â€Å"Yankee† plants in a desert climate. I get the impression that the author is implying that his landlady is a â€Å"Yankee† but it is rather indirect so I cannot tell for certain. Through his statement that his landlady wants green grass in the middle of the desert, I think Gilb is implying the Proverb â€Å"The grass is always greener on the other side of the fence† and by doing so, he is saying that his landlady wants what she can’t have. It makes me wonder if perhaps she had to live in that house at one time and she didn’t want to live there. The author states that she lived there as a young mother and wife. I picture a young woman who is trying to make the most of her domestic imprisonment, living in a place that is very foreign to her, and her attempt of making it feel like home was to plant familiar life, such as the green grass and shrubs that were indigenous to the climate she grew up in. Although there is some sarcasm in the author’s voice, I don’t sense that he is resentful of her. On the contrary, it seems to me that on some level he understands why she has done such a silly thing as to plant this grass and shrubbery out in the desert and is somewhat sympathetic to her. I know as the tenant, he must be obligated to care for the property, but I get the feeling that it goes a bit deeper than that, so he does performs his duty of caring for her property not only out of obligation, but out of sympathy for her. And he does it to his own chagrin, as he is wasting the precious water on this foliage that he knows will not thrive in this climate.

Saturday, November 9, 2019

Goldbergers War essays

Goldbergers War essays Early 20th century saw the outbreak of a deadly mysterious disease, pellagra that could cause anything from fever to dementia to death. The disease that had killed over 100,000 people by the end of 1914 was shrouded in deep mystery because of the fact that the epidemic was largely limited to the South and was exclusively affecting the peasant class. It was indeed a poor man's disease and conventional wisdom suggested it had something to "Pellagra, a classic dietary deficiency disease caused by insufficient niacin, was noted in the South after the Civil War. Then considered infectious, it was known as the disease of the four Ds: diarrhea, dermatitis, dementia, and death. The first outbreak was reported in 1907. In 1909, more than 1000 cases were estimated based on reports from 13 states. One year later, approximately 3000 cases were suspected nationwide based on estimates from 30 states and the District of Columbia. By the end of 1911, pellagra had been reported in all but nine states, and prevalence estimates had increased nearly ninefold. During 1906- 1940, approximately 3 million cases and approximately 100,000 deaths were attributed to pellagra." (5) At that time, physicians attributed massive impact of the disease on its contagious and infectious nature, something that had hitherto been unexamined by the medical circles or research groups. The worst hit area was Mississippi where it appeared that the incidence of pellagra increased every time cotton prices went down and every time flood hit the Mississippi "In 1915, the Mississippi State Board of Health captured the nature of the medical crisis by reporting that during the previous year, pellagra had "caused more deaths than typhoid fever, smallpox, measles, scarlet fever, influenza, epidemic cerebrospinal meningitis, and acute poliomyelitis combined."...

Wednesday, November 6, 2019

Timeline of Josephine Bakers Career

Timeline of Josephine Baker's Career Josephine Baker is best remembered for dancing topless and wearing a banana skirt. Baker’s popularity rose during the 1920s for dancing in Paris. Until her death in 1975, Baker was devoted to fighting against injustice and racism throughout the world. Josephine Baker was born Freda Josephine McDonald on June 3, 1906. Her mother, Carrie McDonald, was a washerwoman and her father, Eddie Carson was a vaudeville drummer. The family lived in St. Louis before Carson left to pursue his dreams as a performer. By the age of eight, Baker was working as a domestic for rich white families. At the age of 13, she ran away and worked as a waitress. Timeline of Baker’s Work as a Performer 1919: Baker begins touring with the Jones Family Band as well as the Dixie Steppers. Baker performed comedic skits and danced. 1923: Baker lands a role in the Broadway musical Shuffle Along. Performing as a member of the chorus, Baker added her comedic persona, making her popular with audiences. Baker also moves to New York City. She is soon performing in Chocolate Dandies. She also performs with Ethel Waters at the Plantation Club. 1925 to 1930: Baker travels to Paris and performs in La Revue Nà ¨gre  at the Thà ©Ãƒ ¢tre des Champs-Elysà ©es. French audiences were impressed with Baker’s performance- especially Danse Sauvage, in which she wore only a feather skirt. 1926: Baker’s career hits its peak. Performing at Folies Bergà ¨re music hall, in a set called La Folie du Jour, Baker danced topless, wearing a skirt made of bananas. The show was successful and Baker became one of the most popular and highest-paid performers in Europe. Writers and artists such as Pablo Picasso, Ernest Hemingway, and E. E. Cummings were fans. Baker also was nicknamed â€Å"Black Venus† and â€Å"Black Pearl.† 1930s: Baker begins singing and recording professional. She also plays the lead in several films including Zou-Zou  and  Princesse Tam-Tam. 1936: Baker returned to the United States and performed. She was met with hostility and racism by audiences. She returned to France and sought citizenship. 1973: Baker performs at Carnegie Hall and receives strong reviews from critics. The show marked Baker’s comeback as a performer.   In April 1975, Baker performed at Bobino Theater in Paris. The performance was a celebration of the 50th Anniversary of her debut in Paris. Celebrities such as Sophia Loren and Princess Grace of Monaco were in attendance. The French Resistance 1936: Baker works for the Red Cross during the French Occupation. She entertained troops in Africa and the Middle East. During this time, she smuggled messages for the French Resistance. When World War II ended, Baker earned the Croix de Guerre and the Legion of Honour, France’s highest military honors. Civil Rights Activism During the 1950s, Baker returned to the United States and supported the Civil Rights Movement. In particular, Baker participated in various demonstrations. She boycotted segregated clubs and concert venues, arguing that if African-Americans could not attend her shows, she would not perform. In 1963, Baker participated in the March on Washington. For her efforts as a civil rights activist, the NAACP named May 20th â€Å"Josephine Baker Day.† Bakers Death On April 12, 1975, Baker died of a cerebral hemorrhage. At her funeral, more than 20,000 people came to the streets in Paris to participate in the procession. The French Government honored her with a 21-gun salute. With this honor, Baker became the first American woman to be buried in France with military honors.

Monday, November 4, 2019

The copernican revolution Essay Example | Topics and Well Written Essays - 500 words

The copernican revolution - Essay Example They made arguments against Copernicus’ writings, whether they were Protestant or Catholic, and overall agreed to condemn them in a religious manner. In addition, these leaders found that Copernicus’ writings disagreed with the ancient theories of Aristotle and Ptolemy, giving their objections not only a religious aspect but an alternative scientific explanation that was more consistent with their beliefs. They showed quotations from the Bible such as Psalm 93 that indicated that the earth was station, also claimed that the science behind Copernicus’ arguments was impossible regardless of the scriptural conflict. Cardinal Bellarmine’s letter comes after Galileo supported Copernicus’ writings. The Cardinal writes to the leader of the Carmelites, who attempted to reconcile the Copernican theories with Catholic scripture. The Cardinal pointed out that making this claim was bound to cause more controversy, and could be dangerous. He also insisted that e ven if some conflicts could be resolved, it would be most difficult to reconcile all scriptural passages with the science, and thus the science would have to be wrong. He warns against the heresy of misinterpreting scripture, and says that there still is no real scientific evidence behind Copernican theory.

Saturday, November 2, 2019

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

Web technology - Essay Example Now search engines are working in this regards and comes with the solution of personalized search so as give its users search results based on the user demographic information and interests and taste. In addition, these days search history can be also maintained by search engines, which users can see on later days. Aim: The study of personalized web searching will provide an opportunity to learn how different personalized search engines works and make use of user specific information for assisting web-searching process. Implement a preliminary web searching system (prototype) based on the design and refine the searching mechanism and the system designed to further improve its effectiveness through comparison with other methods. In this section, initially a definition and benefits from the personalized search will be presented than after history and preliminary analysis of some personalized search engines (Google, Yahoo and MSN) will be presented. After that, various tools and technologies that are going to be used for this project will covered in methodology section. Personalized search is the fine-tuning of search results and advertising based on an individual’s preferences, demographic information and other factors. Presumably, the better a search engine understands a user’s interests and preferences, the better able it is to target search results, advertising, sponsored links, etc. [Johnson 2005] After definition now question arises, why these days so many big giants (companies) are interested in providing personalized search. The next few paragraphs will give answer to this question. The first benefit is financial. According to Johnson (2005), personalized search drives financial benefits both in short term and long term. In the short term, advertisers increase revenue by targeting ads and promotions at the users who