Contemporary Views of Leadership Essay Example for Free

Contemporary Views of Leadership Essay Contemporary Views of Leadership Somina Membere University of Phoenix Commonalities and Disparities of Contemporary Views of Leadership In evaluating the various contemporary leadership models, I will start with a definition of leadership within the contemporary context. There have been several definitions, research studies commonalities and disparities about leadership and leadership theories. According to Burns (1978), the father of contemporary leadership thinking, leadership is the leader encouraging the follower to act for the goals that characterize their common beliefs and for the benefit of both follower and leader. According to Wren (1995), the complexity and variation of leadership definition stems from all the variables involved including the leader, the followers and the circumstances. Bass (1985) defines leadership along the lines of transforming followers, by creating visions, goals and the path for followers to the achieving the goals. The brilliance of leadership lies in the ability of the leader to transform him and to act on behalf of the interest of both himself and the follower. Fiedler (1967), simplifies leadership as the direction and coordination of the work of group members. The ways in which a collective group of people are motivated towards achieving their objective (Roach Behling, 1984). However, Burn’s work on transactional and transforming leadership is the Holy Grail from where other contemporary leadership thoughts have evolved. Every definition, acknowledges the relationship, of the three ingredients in the leadership mix; the leader, the follower and the purpose. Other contemporary models have evolved since, including spiritual leadership, situational leadership, contingency leadership, charismatic leadership and eastern leadership. In evaluating contemporary leadership models, I have chosen to explore the commonalities and differences of writings of three views involving spiritual leadership, transforming leadership and contingency models. I will analyze each model within the context of a developing country; particularly Nigeria, where corruption, education and governance are major handicap to development. Spiritual Leadership Spiritual leadership according to  Spiritual Leadership As Intrinsic Motivation  (2013), is â€Å"intrinsically motivating and inspiring workers through hope/faith in a vision of service to key stakeholders and a corporate culture based on  the values of altruistic love to produce a highly motivated, committed and productive workforce† (para. 1). The word spirituality quickly brings religion and its tenets to mind. Crossman (2003), differentiates spirituality from religion as a private experience, and religion as an organized process involving the public, using sacred writings and ceremonials (Crossman, 2003). Within the context of this paper, spirituality transcends religion and any particular religious beliefs and bias, because in general, spirituality is seen by many writers as an intimate and private relationship and experience (Houston Sokolow, 2006, Speck, 2005). According to Speck (2005) it is a matter of ones own heart (pp. 8-12). The law also protects and provides for individuals to practice and define their personal spirituality (Lowery, 2005). There are divergent views for the resurgence of spiritual leadership. Crossman (2003) attributes the resurgence to recent interest to find answers to social ills, the influence of all-inclusive ideas and change in scientific ideas that have influenced society. Cavanagh and Bandsuch (2002), have attributed the resurgence to disclosures by notable public figures about the positive influence of spirituality on their careers. These ideas have motivated other leadership scholars to revisit the subject. Others have found increasing annoyance and displeasure with greediness as the reason for the reemergence of spiritual leadership (Hoppe, 2005). All of the above reasons, point to one singular fact, a displeasure with the leadership status quo and need for new way of thinking about the leadership phenomenon. There appears to be more commonalities in the spiritual leadership discourse than there are disparities. A leadership style aligned with faith and hope draws many sympathizing views. Benefits of spiritual leadership such as improved self-confidence and stress management have been identified by both Crossman (2010) and Fairholm (2003). Every profession, organization and society will benefit from a leadership style that will improve the morale of staff, improve shareholder value and help staff reduce stress. This is of particular benefit to developing countries like Nigeria, where spiritualism is highly revered. Having a system of leadership that the people already believe in, will significantly improve employee morale and productivity for organizations. Other areas where spiritual leadership scholars share identical views, is in the area of the relationship of spiritualism and business. Both Sumner (1959), and Durkheim (1915/1968) share similar view. Sumner states, that because of the difference in purposes between spirituality and business, they have never been successfully associated. Durkheim (1968) stated, â€Å"the sacred and the profane cannot co-exist in the same place† (pp. 344-349). A more graphic representation was by Metcalfe (2008), referring to the relationship as a fearful prospect if spirituality sets up tent with businesses; which he terms as irrational, manipulative and insane. Drawing from their discomfort with the integration of spirituality with business, one is left to question, in which environment and organization, is the leader with spiritual attributes most suited and in what context could it be implemented. Crossman (2003), answers this question by citing several organizations that have incorporated spiritual perspectives into their corporate proclamations. Example include Amway, Pratt, Toms of Maine, Tickler and Ford. Within the context of a developing country such as Nigeria, the spiritual leadership model will be well received. Nigerians perceive everything spiritual with holism and sacredness. It follows therefore, in a country where corruption and governance is rife, a leadership model that is akin to values of faith and hope will attract the followers to the leadership for a common goal. According to Sendjaya, Sarros, and Santora (2008)  Ã¢â‚¬Å"serving others in organizations and the wider society as an act of obedience and gratitude to a higher power† (pp. 404-408). This quality of service, beyond self, is a necessary ingredient for elevating the morale of followers; which  is a desperately needed remedy in the Nigerian context. Transformational Leadership Burns, the father of contemporary leadership thinking, as part his seminal work on leadership, also propagated the now popular transformation and transaction leadership theories. As expected, his work has generated plenty interest and variation. The most popular variation of the transformation leadership theory, is the work by Bass. Burns (1978) and Bass (1985) are different sides of the same coin. Bass (1985) transformational theory was an offshoot of Burns (1978) initial transformation concept. Beyond the initial idea and the similarity in name, little more related the works of both men. Bass’s work was changed from transformation leadership to transformational leadership. To Burns, the difference between transformational and transactional leadership is about what they offer each other. Transformational leaders, he argues, provide a solution that transcends immediate satisfaction, but instead focuses on higher order fundamental needs (Judge Piccolo, 2004). Bass transformational leadership is about the transformation of the follower, in a one-way directional influence, dissimilar to Burns, where through the interaction of leader and follower, the leader also gets transformed (Cuoto, (1993). In the area of usage, Bass’s work was focused in formal organizations i. e. schools, military, businesses whilst Burns leadership research is within politics and social sectors (Cuoto, 1993). In contrast, Burns (1978), researched on the relationship between leaders and followers, within a political environment. Bass’s focus on traditional organizations is an indication that his work is most applicable to corporate organizations, whose objective is profit maximization and value creation for shareholders. According to Cuoto (1993), Bass’s focus was in formal 20th century organizational setting, where profit maximization, management and strategies blend. Both Burns (1978) and Bass (1985), transformational theories could easily be applicable in the context of a developing nation such as Nigeria. Burn’s model will suit a political setting to groom leaders with character and empathy and Bass’s proposal will help transform leadership in a corporate environment, for the maximization of profit and growth. Contemporary Leadership There are two popular contemporary models of leadership that will be analyzed; Fiedler’s contingency theory and Vroom and Yetton’s normative approach. Feiedler’s work is centered around task motivated and relationship motivated leadership styles, while Vroom and Yetton’s work is focused on three decision making styles of leadership; autocratic, consultative and group (Chemers, 1984). However, they both agree that, there is no one best way for leaders to make decisions, rather the characteristics of the situation determines the best approach. This approach is reminiscent of flexibility in the decision making process and the ability to respond to change effectively. Other similarities between Fieldler and Vroom and Yetton, is their identical predictions concerning the effectiveness and efficiency of autocratic and participative decision styles (Chemers, 1984). Interestingly, Bass also contributes to the conversation, regarding decision-making styles in leadership. He identified five decision-making styles called directive, negotiative, consultative, participative, and delegative (Chemers, 1984). Their most notable disparity between these two models of contemporary leadership scholars, is in the area of leadership ability to quickly change their decision styles. The normative model argues, that leaders can quickly change their style to adapt to situational circumstance, whilst Fielder argues that leaders are of a certain type, with well-formed attributes that are difficult to reshape (Chermers, 1984). Conclusion In conclusion, all the contemporary leadership models we have analyzed, bear their roots from the great work by Burns (1978), giving recognition to the follower and exalting the sacrosanct role of the leadership function. The leader he argues, provides a need beyond material and tangible satisfaction which uplifts the follower. In return, the follower responses to every suggestion and direction given by the leader. This dynamics of this leader, follower relationship set the ball rolling for other seminal work in leadership, including Bass (1985), Chermers (1984) and (Avolio Bass, 1995). African countries, such as Nigeria and other third world countries, seriously lack effective leadership, which is effecting economic development (Guest, 2013). A testament to the fact is, the Mo Ibrahim Leadership Award, has only been won three times since its inception seven years ago. We have here, a blue print for tackling most kinds of leadership challenges. Our leaders should lend their ears and eyes to the transformational change and wise counsel of leadership scholars.

Images Of Control Propaganda Essay -- essays research papers fc

One of the greatest revolutions in the twentieth century was not political in nature. It however aided in many different political revolutions. This revolution was the communications revolution. The twentieth century has experienced one of the greatest changes in mean of communication including technologies such as radio, television, motion pictures, advanced telecommunications and the Internet. These technologies have been used to fulfill the purposes of many. Some who wished to use this technology to influence other people. A term commonly used to describe the use of media to convince or persuade other people of a certain idea or cause is propaganda. Political leaders often use techniques of propaganda, as the goal of politicians is to convince people that their ideas supercede those of others. Two examples of propaganda being used extensively during the twentieth century is by the National Socialist German Workers Party (Nazi) in Germany from 1933 – 1945 and by the Communis t government led by Josef Stalin in the Union of Soviet Socialist Republics from 1929 – 1953. In examining these two states and their use of propaganda, it can be seen that although both state had radically different ideologies, certain trends in their use of propaganda can be found to be in common. These primarily being: the glorification of individuals or groups as heroes, the glorification of the leader of the state, and the dehumanizing of the state’s enemies. After Adolf Hitler was proclaimed Chancellor of Germany in 1933 he started to establish a Nazi government. It became immediately apparent that the new government would have to get the people’s unquestioned support. Although the Nazi party had been relatively popular before Hitler became Chancellor, there was still opposition to be found in some people. One tactic that was used by the Nazi propagandists was to use a hero to symbolize all that could be accomplished under the new National Socialist government. A hero is also useful to rally the people behind something that they can relate to and have sympathy for. The obvious example of this is the Nazi glorification of Horst Wessel. Considered a Nazi martyr, he was in reality murdered and was not really a hero at all. He was however used by Nazi Propaganda minister Goebbels to be seen as a National Socialist hero who was murdered by Communists (Welch, 1983, p. 75). Horst Wes... ...es from both nations can reveal certain common themes including the glorification of heroes, an all-powerful leader and the degradation of the nation’s enemies. It can be concluded that since two separate nations used the same themes and media that there must have been some degree of success. As one looks back at these two regimes one may wonder how people could have supported these radical and often horrific forms of government. Propaganda is defiantly one of many answers.   Ã‚  Ã‚  Ã‚  Ã‚   Works Cited Bonnel, Victoria E. Iconography of Power: Soviet Political Posters under Lenin and Stalin Berkeley:  Ã‚  Ã‚  Ã‚  Ã‚  University of California Press, 1997. Britain Alone. Videotape. London: BBC TV [1980]. 20min. Hitler, Adolf and Anton Drexler Programme of the NSDAP, 24 February 1920, 1999, Hiter Historical  Ã‚  Ã‚  Ã‚  Ã‚  Museum, Retrieved 07 Nov. 1999. Maltin, Leonard â€Å"Triumph of the Will† Leonard Maltin’s Movie and Video Guide 1995 [CD-ROM]. Dutton Signet, 1994. Triumph Des Willens. Dir. Leni Riefenstahl Berlin: NSDAP – Reichspropaganda Abteilund, 1934 Welch, David Propaganda and the German Cinema: 1933 – 1945 Oxford: Clarendon Press, 1983

Analyse the effects of education on the developing countries Essay

Analyse the effects of education on the developing countries Development is one of the themes of modern society and there are a variety of elements influencing the development. Many countries experience declares that education gradually play a more and more vital role in development. Education policies which depend on the specific national conditions can lead to a different result. Overall, primary education may be a key to promote the influence including population, health and economic growth. Secondary education not only provides some skilled workers to society, but also is the foundation of higher education. When the country tries to develop the high-tech economy and to transform the social structure, the tertiary education will make a necessary and positive effect on its development. In the education system, basic education is the foundation of secondary and tertiary education. But primary education is not only a part of the education system. It is a very important element which impact on the level of mass culture, Social stability, economic development, population growth and public health. These parts and primary education are interrelated and interact on each other. It is an efficient way to develop these together and lead to a steady and rapid development of society by improving basic education. To make it clear we can put it into a chart(see appendix 1). There are 800 million illiterate adults who are very hard to find a high-income job in the earth, although the world develops rapidly. To solve this problem, universal basic education is a prime way. For example through popularize basic education farmers are able to read the instruction of fertilizer and some agriculture machine, which has an obvious effect in increase of agricultural productivity (Brown, 2008). The situation in industry is similar because of the higher efficiency. There is no doubt that mass culture level and economic growth would also get ahead because of this. In this respect, both Bangladesh and Iran can serve as models which have successful adult literacy programs (Brown, 2008). Widening gap between rich and poor is a source of instability of society (Brown, 2008), while primary education is an important way to narrow it. In most instances, especially for those countries whose rich-poor gap is it is enormous, it is a key to improve the living standard of the poor by universal basic education. Education could also decrease the crime rate (Stephen, Linda, 2003). Therefore, the narrower Rich-poor gap can provide a steady social surrounding in order to a better foundation for economic growth. Economic growth also has feedback in education. When government has enough money to invest to the education, the better education surrounding and higher teacher level would surely improve education, and finally reach a benign circulation. It is justification for public spending on education, because it is based on the high social rate of return. The study shows that investment of primary education can bring the highest social rate of return, followed by secondary and tertiary education (Gupta et al,2004) For developing countries, overpopulation is usually regarded as a basic and important problem. The increase of population would Significant bring the decrease of per capita resource, which also brings huge stress on environment and government. To solve this problem, it is a basic way to spread basic education especially for women. If girls accept more education, they would marry later, and have fewer children, which is a win-win-win situation (Plan 2008). Furthermore, they will have a higher expect and more requirements on their children. Meanwhile, they would focus more on their children’s quality instead of quantity. No doubt that this situation has a positive effect on Population quality Education also has a great effect on public health. First point, Use female education as an example, data shows that there is obvious relationship between educational attainment of mothers and mortality rates of under-5 children (Unicef, 2005). They are also more likely to have healthier children (World Bank, 2008). For the adult, once they receive more medical knowledge, the chances of infection by various diseases get significantly lower. For example, the best way to cure disease like AIDS is teach people how to prevent it. Health also has effect on education. In this aspect, Health and poverty usually work together. In poor areas, children usually hungry or ill, so it is hard for them to have a good state to study. Secondary education, linking primary and tertiary, is the easiest to be undervalued. Occasionally people purely regard lower-secondary as the continuance of basic education and upper-secondary as the preparation of higher education, and the effect of secondary education itself is ignored. However, data given by the International Institute for Applied Systems Analysis (IIASA) and the Vienna Institute of Demography (VID) of Austrian Academy of Sciences shows that secondary education provides a big boost to economic growth in low-income countries. The annual GDP growth  rates in a country with half population in secondary and universal primary (13%) is twice as much as that in one with merely universal primary (6. 5%) (Lutz et al, 2008). Another research suggests the return of secondary education is 18. 2% for men and 17. 0% for woman (Goh & Gopinathan, 2008). Education begins to differentiate at secondary level, upper-secondary especially. Usually secondary education is classified into academic secondary and vocational secondary. Academic secondary education is mainly pre-tertiary education and sometimes pre-vocational education. Graduates from academic secondary school are easier to find a ‘white-collar’ job, which is believed to be safe, comfortable and well-paid in Asia (Goh & Gopinathan, 2008; Holsinger & Cowell, 2000). Students in Asian are fond of academic secondary schooling due to the preference for ‘white-collar’ jobs, but all students are not suitable for academic secondary education. Vocational secondary schooling, which is specifically aimed at job skills, may be more beneficial to other students. Despite of low matriculate quality, many Asian countries seems still successful in vocational secondary education, Singapore for example. Since 1964, Singapore offered vocational secondary education to students who fail in entering academic secondary school. Because of vocational schooling, many of them master some basic skills, become skilled workers and find a job. When Singapore developed labor-intensive industries and were in huge demand for labor in the late 1960s and the early 1970s, vocational secondary schooling provided large quantities of workers for nation. Simultaneously, as the low mark students are matriculated in schools instead of coming into society too early, they are protected from unhealthy practices in society (Holsinger & Cowell, 2000). As vocational secondary education help people to find a work, it also decreases unemployment rate. In Africa, a good illustration of success in training programs is Zambia. Most training graduates can be employed in half a year. Unfortunately, in most of Africa where vocational training remains in low quality, graduates from training school still have difficulty in obtaining employment. Namibian for example, five years after graduation, the unemployment rate of graduates is as high as one fourth. That means vocational secondary education is ineffective when it is in poor quality (Kingombe, 2008). Like academic secondary education, vocational secondary education can also be provision for post-secondary education. In Singapore, after four years of vocational secondary education in the Normal Technical (NT) streams, most NT students enter the Institute of Technical Education to receive ‘high-tech’ education since 1992 (Goh & Gopinathan, 2008). secondary education provides high return at low cost. Academic secondary education sometimes seems still expensive and indirect to occupation, while vocational secondary education significantly increases the quality of workforce and the employment rate. Many poor countries with a scarcity of educational resource cannot afford to invest higher education. Therefore, secondary education may be the most cost-effective choice (Lutz et al, 2008; Goh & Gopinathan, 2008; Holsinger & Cowell, 2000). Tertiary education can play a vital role in the country’s development. However, only the appropriate policy of tertiary education can make great positive effect on the development. South Korea is a good case in point. The very important prerequisites whether the policy of the tertiary education is efficient and suitable is basis: average education level; economic level and so on. Before the Korea War (1950-1953), Korea’s industrialism had just started? (Sacad and Shaw, 1990). The military force not only interrupted the industrialism, but also damaged national economic seriously, remaining the fact that Korea’s per capita gross national product (GNP) was even less than that of the poorest countries, such as Sudan. At this circumstance, South Korean government decided to encourage the massive industries and to recover the nation economic (Encyclopedia of the Nations, 2008). To achieve the goal, in the early 1960s, South Korea needed a large number of generally skilled labour? to take part in the industrialism reforming, which was the main reason why the government focused on the development of primary and secondary education in this period of time, which are talked clearly in the last paragraph. Without a solid economic and education foundation, tertiary education can never make an obvious effect on the development. Almost meanwhile, the tertiary education started to grow although the enrolment was far less than that of primary and secondary education. There two reasons why the government didn’t pay too much attention to the tertiary education. First one was the nation’s GDP per was still too low to invest the tertiary education. Second one is that people at that time didn’t receive the universal basic education. Later in the early 1970s the export which focused on light manufacturing and electronic goods accelerated (Kim, 2005), which needed the certain skilled labour. However, the labour who had general education couldn’t match the reality, leading to the result that the government turned to emphasise on the vocational education (Kim, 2005). Developing the tertiary education to produce the adapted labour was urgent. However, because the production didn’t refer to much high-tech, the development of university remained slow while the vocational education greatly expanded. The labour who had received the vocational education helped relieve the talents shortage to support Economic sustainable development effectively. During 1960s-1970s, the nation economic grew rapidly. In mid-1970s-1980s, Korea’s major industry had become heavy and chemical industry and its main export had transformed kinds of like iron industry, shipyard, precision manufacture and so on (Kim, 2005). In this case, the problem of lacking of high-tech talents to support economic was becoming more serious, especially in the engineering and scientific areas. At this circumstance, when the vocational education can not meet the practical needs, the boom of university was inevitable. Hence, the government’s attention and investment in university education increased in the next decade. In addition, the private investment on university education also increased. With the encouraged policy, the universities developed rapidly during 1980s. A study shows, ‘ in the mid-1970s, there were more than 7% of high school graduate who enrolled into the university. Compared to other developed countied, Japan gained the goal in the 1950s, Taiwan in mid-1960s, and the U. S. in the 1930s ‘(Phelps et. Al, 2003; Hayhoe, 1995). It shows that developing the university education is the necessary way for every country which is determined to develop high-tech economic. Some studies point out the technology change which can improve the productivity will make obvious progress or facilitate some new product when the long-term growth is keeping more than 50%. With rapid development of information technology, the economic and social structure is changing day by day. Trade made a active effect in South Korea’s export-oriented economy and during 20th century it occurred many problems such as the freedom of the market. When the government noticed the various problems, they realized Korea should become a knowledge-based society and its economic should be the knowledge-based economic. Therefore, university concentrated on the informational technology, such as semiconductor, Information and communication technology, which made a huge progress during this period of time (Kim, 2005). Moreover, computer, cellular phone and memory chip were the major export product, which also showed the transformation of the economic segments. University education plays a more and more important role in the social transformation. The case of South Korea claims that when the general education is already comprehensively done, the appropriate investment and policy on tertiary education will show the effects on the development in an obvious way. The case of South Korea claims that when the general education is already comprehensively done, the appropriate investment and policy on tertiary education will show the effects on the development in an obvious way. In conclusion, primary education fully promotes economy and society in the poorest countries. In slight wealthier countries, secondary education leads to a leap of economy, and paves the way to further promotion. On a solid foundation of primary and secondary education, the developing countries will achieve considerable development with the help of tertiary education. When education is adapted to national conditions, it helps maximum of economic and social development. List of reference Brown, L. (2008) Plan B 3. 0: Mobilizing to save civilization. New York: W.W. Norton and Company, Earth policy institute Steurer, Stephen J; Smith, Linda G (2003) Education reduces crime: Three-state Recidivism Study Plan (2008) Playing the Price[online], Available from:http://www. plan. org. au/mediacentre/publications/research/paying_the_price[07 Dec. 2010] Gupta, s. , Verhoeven,M. , Tiongson, E. R. (2004) Helping countries Develop: The role of Fiscal Policy Unicef (2005) Investing in the Children in the Islamic World http://www. unicef. org/pulications/files/Investing_Children_Islamic_World_full_e. pdf [07 Dec. 2010] Lutz, W.and Goujon, A. and KC, S. (2008) Education: the Key to Development. p. 12-15. [oline]. Available from: [9 October 2010] Goh, C. H. & Gopinathan, S. (2008) ‘The Development of Education in Singapore Since 1965’. In Lee, S. K, Goh, C. B, Fredrikson, and Birger (ed) Toward a Better Future: Education and Training for Economic Development in Singapore since 1965. The World Bank: 2008. p. 12-38 Holsinger, D. B. & Cowell, R. N. (2000) Positioning Secondary School Education in Developing Countries. Paris: December 2000. [Online] Available from: [22 October 2010] Kingombe, C. (2008) ‘Evaluating the Effects of Vocational Training in Africa’. OECD Development Centre Policy Insights. Paris: April 2008. P. 1-3 Encyclopedia of the Nations (2008) Balance of payments – Korea, Republic of (ROK) – export, growth, power [online]. Available from [8 Dec 2010] S, Kim and Ju-Ho Lee (2004) Changing Facets of Korean Higher Education: Market Competition and the Role of the State* [online] March 2004 Available from : [8 Dec 2010] Bloom, D. Canning, D. Chan, K. (2006) Higher Education and Economic Development in Africa. Washington D. C. Harvard University.

Morality of Management Earnings Essay

The term â€Å"Earnings Management† is a form of â€Å"number smoothing† used by a company’s management to manipulate or influence the company’s earnings to match a pre-determined dollar amount. This is done in an attempt to keep financials stable, as opposed to showing financial fluctuations. When a company appears to be stable it has a greater chance of attracting investors, which in turn demands higher share prices. When a company is able to have higher share prices, the more likely they are to draw new investors. Likewise, a company that has low share prices is often a reflection of a company that is not doing well financially (Investopedia, 2009, para 2). Often, companies perform abusive earnings management practices in an effort to â€Å"make the numbers† (Inevestopedia, 2009, para 4). In order to do this, management may be tempted to â€Å"make up† numbers as a means of drawing investors or to make their company appear financially stro nger than what it actually is. The methods used in earnings management can be varied, and may be done through manipulation of financial numbers or operating procedures (As cited by Gibson, 2013, p. 84). In a study conducted by the National Association of Accountants, a questionnaire was prepared which described 13 observed earnings management situations (As cited by Gibson, 2013, p. 83). Below are five listed generalizations that can be made by the study findings regarding short-term earnings management practices. 1. Respondents of the survey felt that earnings management practices utilizing accounting methods to be less acceptable than methods of operating procedure manipulation (As cited by Gibson, 2013, p. 84). Manipulation of operations can include something as simple as pushing shipping to the last day of the fiscal quarter or asking customers to take early delivery of goods (As cited by Gibson, 2013, p. 85). Another example is when companies make â€Å"Unusually  attractive terms to customers† or â€Å"Deferring necessary expenditures to a subsequent year† (Rosenzweig ; Fischer, 1994, para 5). According to survey responses, practitioners had fewer ethical dilemmas when using operational earnings management tactics compared to those involving accounting methods (Rosenzweig ; Fischer, 1994, para 7). 2. When it came to accounting, survey respondents felt that increasing earnings reports to be less acceptable than the decreasing of earnings reports (As quoted by Gibson, pg. 84). Managers appear to be more comfortable in reducing the overall company profit when reserves show elevated numbers (As cited by Gibson, p. 85). It would seem that management might assume that if their reserve numbers are high, then reducing them to show lessor profitability acceptable. If the money is genuinely there, then what is the harm in reducing the profit amount to meet a designated number? However, when it came to reporting profit increases, managers were hesitant in determining what earnings management methods would be ethical and which would not. 3. Generalization #3 is similar to generalization number two where ethics are concerned. Respondents felt that if earnings management tactics were kept small that it was more acceptable than if the effects were large (As cited by Gibson, p. 84). When manipulations of numbers or operating procedures are kept to smaller changes, managers seem to feel it more justifiable and acceptable. For instance, if management were asked to show an increase of sales by $12,000.00, such manipulations would be more ethical than if asked to increase sales by $120,000.00. Likewise, if production costs were delayed for advertising to meet a quarterly budget it would be more acceptable than if production costs for advertising were delayed to meet the end of year fiscal budget. This also ties in to generalization #4, the time period of the end effect. 4. Time periods play a large part in determining how ethical earnings management practices are. As described above, when asked to alter numbers or operating procedures in an effort to make quarterly forecasts, managers seemed to feel this practice to be more acceptable. When asked to alter numbers or operating procedures for annual reports, however, the line between ethical and questionable is blurred. 47% of respondents to the survey felt that earnings management practices that were made to meet an interim quarterly budget to be ethical, while only 41% felt that such manipulations in order to make an annual budget to be ethically sound (As  cited by Gibson, 2013, p. 85). 5. When asked whether it was acceptable to offer special extended credit terms to customers in an attempt to increase profits, only 43% of survey respondents felt the practice to be ethical. However, when asked if the same end result would be ethical if achieved through ordering overtime to ship as much product as possible at years-end, 74% of respondents felt this manipulation to be ethical (As cited by Gibson, 2013, p. 85). A staggering 80% of survey respondents felt that selling excess assets as a means of realizing a profit to be ethical, while only 16% felt it would be questionable (As cited by Gibson, 2013, p. 85). Short-term earnings management procedures, while questionable, are often legal. The alteration of financial information in an attempt to meet budgets or as a way to show profitability is often alluring and an â€Å"easy† way to draw investors. Managers who use earnings management tactics must take into consideration the impact such actions may have with key stakeholders (As cited by Gibson, 2013, p. 86). When numbers are skewed favorably, it gives stakeholders a false sense of security in their investments. Companies who engage in short-term earnings management practices often set themselves up for losses over time. When numbers are adjusted to make a quarterly or yearly dollar amount, chances are the following quarter will find the company in the negative. Such practices are rarely foolproof and care must be taken when making earnings management practice decisions. Focusing on long-term earnings management practices are ultimately more favorable, but in order to be effective management must remain committed to consistent operational procedures. Forecasting the product needs of customers and looking ahead are key strategies for keeping sales income at a consistent level. Waiting until the last minute to offer customers generous credit terms in an effort to boost end of year or quarterly sales is a short-term answer at best. Looking at the purchase history of customers and integrating theses sales number into future budgets should help alleviate the need to resort to last minute scrambling to make budget targets.

Akira Kurosawas Throne of Blood and Roman Polanskis Macbet Essays

Akira Kurosawas Throne of Blood and Roman Polanskis Macbet Essays Akira Kurosawas Throne of Blood and Roman Polanskis Macbet Paper Akira Kurosawas Throne of Blood and Roman Polanskis Macbet Paper Essay Topic: Literature This essay provides a detailed and critical analysis of act 1 scene 7 from Macbeth and then proceeds to examine Aikira Kurosawa and Roman Polanski interpretation of the scene through their respective filmic adaptations. This scene from Shakespeares play depicts how Macbeth muses on Duncans many good qualities, reflects that Duncan has been kind to him, and thinks that perhaps he ought not to kill his king. Lady Macbeth then enters and blows his hesitant thoughts away. She spurs Macbeth to treason by disregarding his rational, moral arguments and challenging his manhood. Under her persuasion, all of Macbeths objections seem to evaporate. (SparkNotes Editors). This scene had several functions; firstly, it shows that Macbeth possesses moral order since in the first part of the scene, he actually acknowledges that Duncan has been good to him and he should dismiss the plan of killing Duncan; secondly, it touches upon the idea of women as a source of evil since it was lady Macbeth who persuades Macbeth to kill Duncan even though he has made up his mind not to kill Duncan; thirdly, it also touches upon the relationship between masculinity and cruelty as Lady Macbeth constantly challenges Macbeths manhood while persuading him to kill Duncan. All these ideas are addressed and/or hinted in both Aikira Kurosawa and Roman Polanskis films. However, how they represent these ideas is subject to much scrutiny and interpretation and will be examined with specific focus on their choice of mise-en-sci ne, editing and acting craft. The idea of moral order can be found in Macbeths soliloquy, which is in Act 1, scene 7, lines 1-28, where he debates whether he should kill Duncan. When he lists Duncans good qualities (he [h]ath borne his faculties so meek) and the loyalty that he feels towards his king (I am his kinsman and his subject), we are reminded of just how evil it is for them to slaughter their king while he is a guest in their house. Macbeths fear that [w]e still have judgement here, that we but teach / Bloody instructions which, being taught, return / To plague thinventor, foreshadows the way that his deeds will eventually come back to haunt him. Here, he reveals his awareness that he may be initiating a cycle of violence that will eventually destroy him. The imagery in this speech is dark-we hear of bloody instructions, deep damnation, and a poisoned chalice-and this suggests that Macbeth is aware of how the murder would open the door to a sinful world. He knows what he does is wrong, and he recognizes that there will surely be consequences. At the same time, he admits that his only reason for committing murder, ambition, suddenly seems an insufficient justification for the act. We see that Macbeth is not a good man at this point in the play, but he is not yet an evil one-he is tempted, and he tries to resist temptation. Macbeths resistance, however, is not vigorous enough to stand up to his wifes ability to manipulate him. Women as a source of evil is an idea commonly explored in Elizabethans plays. Macbeth traces the root of chaos and evil to women, which has led some critics to argue that this is Shakespeares most misogynistic play. While the male characters are just as violent and prone to evil as the women, the aggression of the female characters is more striking because it goes against prevailing expectations of how women ought to behave. (Sparknotes Editors). In the second part of this scene, we see how Lady Macbeth manipulates and provokes Macbeth to commit murder even when he had already decided not to. She uses various ways to make Macbeth agree with her. She uses emotional blackmail, coupled with her femininity by saying she will not love him anymore: From this time such I account thy love. She knows that he loves her deeply and uses this against him. She then insults his masculinity by saying, Letting I dare not wait upon I would like the poor cat i the adage? Here, she is calling him a wimp and a scaredy cat. She totally insulted him by comparing him to the cat that wants the fish but doesnt want to get his paws wet. She uses foul phrases with appalling imagery such as telling Macbeth that while she was breast feeding her baby she would: while it was smiling in my face, have plucked my nipple from his boneless gums and dashed the brains out, had I so sworn you had done to this. She tries to come over as very menacing and heartless at this point in the play, making a point of the fact that if she had promised to kill her own child she would do so. The role of women at the time when Shakespeare wrote this play was that women were mothers and supported their husbands, their main role would be to look after the home. A Shakespearian audience would be appalled that Lady Macbeth is neither and that she even threatens a life of a child. She describes the plan to murder him in graphic detail. She convinces Macbeth that her plan will work. If Lady Macbeth hadnt been in the picture, then undoubtedly Macbeth wouldnt have murdered the King. Therefore, this play, particular this scene, exemplifies how women are a source of evil and how manipulative women can get. Act 1 scene 7 of Polanskis version of Macbeth begins at 0:28:52, where the feasting and merriment with the king happens in Macbeths castle. Macbeth, unwisely, has left the table and is contemplating the deed that lies ahead of him, he is so engrossed by the conflict in his head that he misses the Kings toast this action is not in the original play but does highlight his self-doubt. The scene then shifts to a hallway outside the castle where Macbeth is thinking about whether he should murder the king. Polanski chooses to shoot this scene where in the backgroud, a storm is happening. The thunder, lightning and heavy rain reflects the internal unrest of Macbeth, where his evil thoughts are struggling with his moral order. As Macbeth is in deep thought in 0:29:45, half of his face is litted up while the other half of his face is not. The light is shot from the left of macbeth. The litted half of his face reflects the moral order present in him while the darker side of his face represents the evil thoughts. Lady Macbeth then comes into the scene to see why Macbeth has left the banquet table. He then tells her he is fully determined not to continue with the plan. In the background we hear Fleance singing a sweet ballad which contrasts greatly with the evil manipulative words of Lady Macbeth. This emphasizes the idea of women as a source of evil doings even more. Lady Macbeth then attacks Macbeth manhood and describes him as coward. Macbeth is very offended by this. Lady Macbeth also uses her soft femininity to win him over and begins to cry. Now we no longer here the sweet voice of Fleance instead we here the fast paced music of the sword dance by Duncans two male chamberlains. The two male chamberlains dance around the swords. This emphasizes the relationship between masculinity and murder/ killing. Kurosawas adaptation of Macbeths Act 1 Scene 7 is very different from Polanskis version. It is very much different from the orginal shakespeares play script too. I will be taking the scenes 0:34:58 to 0:36:36 and 0:39:24 to 0:41:55 to analyze. From 0:34:54 to 0:36:36, the scene is shot in a small room with Washizu (Macbeth) telling Asaji (Lady Macbeth) to put her heart as ease as the King (already present in his place) has absolute trust in him and has given him a high position. Previously, Asaji has planted alot of doubts in Washizus thoughts about the king and Miki. In this scene, however, Asaji is still able to continue planting bad thoughts into Washizus head. This film adaptation is in the noh theater, a form of japanese musical drama. Asajis face is painted and she acted like she had the noh mask on with her expressionless face. Th noh mask portrays the female character and in this case, also portrays a nonhuman (witch) character, since she is so evil. This scene emphasizes the idea that women are a source of evil and trouble even more than the Polanskis version. In Polanskis version, we still see Lady Macbeth, crying, using her femininity to persuade Macbeth to commit the crime. In Kurosawas adaptation, we see that Asaji seldom look into the eyes of Washizu and she never shed a tear. She talks with much calm, showing that her words alone are enough to manipulate Washizu. She doesnt even have to resort to using her feminine features to help her. In conclusion, the ideas of moral order, women as a source of evil and the relationship between masculinity and murder are found in the play script and the two film adaptations.

More About Mission

More About Mission More About Mission More About Mission By Mark Nichol A recent post listed and defined many words containing the element mit and miss and descended from the Latin verb mittere, meaning â€Å"send.† This follow-up offers related words not as easily discerned as being part of the mittere family. But first, here are the details about a word integral to this vocabulary family but not discussed in the previous post: Mission, the word that often forms the root of the noun form of words in the mittere family, itself means â€Å"job† or â€Å"task† or sometimes refers to those sent to do a job or task. Because the practice of sending religious personnel to convert people or provide aid to them historically also had political and economic motivations, the term came to apply also to assignments of diplomatic personnel and trade representatives. Also from the religious sense, a complex of buildings constructed to support such work is called a mission. (A particular style of architecture and furniture inspired by buildings and furnishings for Catholic missions in North America is called â€Å"mission style.†) Someone engaged in mission work in a religious context is a missionary; that term is also employed as an adjective to describe someone very supportive of a cause or eager about a job; this fervor might be described as â€Å"missionary zeal.† Mass, describing a church service,† derives from Latin by way of the Old English term mà ¦sse, which refers to the church service known as the Eucharist; it likely stems from the priest’s concluding statement, â€Å"Missa est† (â€Å"It has been sent†). Religious documents and publications generally capitalize the term, while in lay usage it is usually lowercase. (The noun and verb mass, referring to a large amount or crowd, is unrelated.) A missal, meanwhile, is a book containing prayers said or sung at various times of year during masses. Mess in the dining sense, usually employed to describe a meal seating in a military context, comes from the notion of sending a meal to be eaten. The sense of â€Å"jumble† or â€Å"state of confusion or untidiness,† and the meaning, by extension, of â€Å"quantity† derives from the original sense applied to mixed food given to animals. A message is a communication (as a verb, the word means â€Å"communicate by message† or â€Å"send a communication†); it can also apply, more broadly, to an idea or theme. The near synonym missive refers specifically to a letter, while a missile is a weapon â€Å"sent† by projecting or throwing. The phrase mise-en-scà ¨ne, borrowed directly from French, literally means â€Å"setting on the stage† and is based on the French noun mise, â€Å"a placing or putting†; it refers to the physical arrangement of performers and scenery in a live or recorded dramatic presentation or, by extension, the context or setting of a narrative or the environment of a place in general. To dismiss is to disregard or send away; such an act is a dismissal. Demise is a formal synonym for death that also applies to the end of activity or existence or the loss of position or status, as well as conveying sovereignty or an estate; in the latter sense, it is used in legal contexts as a verb. (In the sense of â€Å"death,† such usage is rare.) A premise is an idea or statement accepted as true or the sake of argument or to discuss a reasoning; the word is also employed as a verb in that sense. In plural form, it has the specific formal meaning â€Å"buildings and the piece of land on which they are built.† (This usage stems from the fact that in legal documents, where such property was often described, premise was employed to mean â€Å"something previously stated.†) Surmise means â€Å"imagine† or â€Å"infer,† or refers to having a poorly supported idea or thought; such is also referred to as a surmise. A promise is a pledge or vow- one literally â€Å"sent forth†- or the action of pledging or vowing; the word also pertains to an expectation, as in â€Å"the promise of rain† or â€Å"showing promise.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:100 Idioms About Numbers75 Synonyms for â€Å"Talk†Threw and Through

Probability for Managers Essay Example | Topics and Well Written Essays - 1750 words

Probability for Managers - Essay Example The growing uncertainties under which managers must function, is a feature of the conventional environment (Daum, 2004). The aspect of uncertainty is exacerbated by information overload. Studies confirm that the information available to managers exceeds human capacity to process and to use such information. This makes for very difficult operating systems for managers. A third aspect of management practice is that most processes involve groups and teams. Even where final authority rests with an individual, the varying capabilities of managers to focus and to absorb information, requires that a common platform is created, so that each participant can express his or her views. Dissent is often the result of opposing parties basing their opinions on different scenarios, which they think is probable. Scientific application of probability theories has therefore a watershed role in building common understanding, if not consensus in teams that run firms. Formal probability techniques have been used in research functions of firms for a long time. Market Research, Clinical Trials and all other experiments to study the safety and efficacy performances of new products, use probability methodology. Random number generation and use, sampling, determination of significance and confidence levels all depend on probability science. Managers who are not formally trained in mathematics, or who do not remember their academics, may use outputs stated in qualitative terms for their decisions. This can lead to critical matters being effectively delegated to specialists who understand mathematics. Many examples of such distortion can be found in the high-profile pharmaceutical industry. Products have been released for the market, though research showed the probabilities of side-effects and adverse events. Managers in the concerned firms, regulators and doctors have all been victims of their ignorance of probability science, in taking decisions that were to subsequently cost consumers dearly! This trend will continue as technology takes us in to fields with multiple outcomes. It highlights the need for modern managements to fully understand the conclusions of formal probability methods. Insurance is another traditional field for the use of probability (Matthew & Stewart, 1999, p 2). The industry that provides cover against premiums depends on probability theories in large measure for their sustained probability, as indeed do all bookmakers involved in structured and informal gambling operations of all kinds. Firms with large capital assets often invest in internal positions, using specialists to determine their insurance policies and practices. Product liability is often determined in companies by people without adequate grounding in the mathematics of probability: under provision for related claims is often the result. All products and services that have potential implications for human safety and in terms of environmental impacts need the systematic and continuous application of established and proven probability techniques, for appropriate decision making. Stock valuation and its future course have emerged as industries in their own rights with the development of bourses world wide and the spread of the financial services and merchant banking sectors. Mutual funds also depend almost entirely on future estimates of market capitalization. Forecasts of scrip values started with simple regression and