Saturday, August 31, 2019

Should marketers…..

Should marketers be allowed to conduct market research with young children? Why yes/ why no? What are the implications? What are the advantages? Introduction: Let us try to understand how the minds of children work, through an allegory: The old man (guard) near the village church well, was shouting: â€Å"Children, children, listen to me, Waste no water, waste no water, There’s a ghost in the church well, If your spill the water, he will lift you to hell! That’s how he controlled and influenced the minds of children who were wasting water near the church well in a water-starved village! Problem Statement: The impressionable minds of children can be influenced easily, for better or worse. To bring up a child is a continuous experiment. Its care begins from the cradle. Till the age of 5 or until such time a child is admitted to the school, the child looks forward to the parents for guidance in every aspect of its needs. The habit formation has already begun in the child. The child feels good about certain things, and the food habits once initiated, may continue for long. Children are highly motivated by the advertisements and programs in television, and in the school, by the contents of the lunch-boxes of other children. They wish to imitate and emulate. Life is full of choices and making the right choices is important for the children. Dr. Bernard Shaw said, â€Å"Your food is your grave.† Here is the message for the parents about the food items they need to give to the children. The lack of food discipline amongst the children and the lack of its awareness among the caretakers (including parents) is one of the grave problems of the modern era, influenced by the materialistic civilization, the electronic media and the internet revolution. No control exists over the sources of information that the children receive; leave aside other sources, over 500 TV channels running 24 hours a day alone is sufficient either to build or break the children, depending upon the programs they are habituated to view. Consequently there is no control either, how they assimilate and utilize such information in their personal lives. This is the age, when children begin to outsmart the parents or any controlling authority. Market researchers are, therefore, having the field day, to serve the expansion programs of the multinational giants, and provide those data as per specified classifications. In each child, they see a potential customer for their products. Evidence: Market research in any area related to young children is a welcome step. In the absence of proper data, any decision, any policy on issues relating to the children would be fallacious. On the basis of the data collected, the right procedures for the future benefit of children need to be adopted and they must be implemented with all sincerity Whether one likes it or not, manufacturing and marketing of food products exclusively for children has come to stay; now the question is what type of food products needs to be supported and what are to be rejected, by the free exercise of market forces and by creating proper awareness amongst the children. In an experiment conducted to decide the influence of branding vis-à  -vis the taste preference, it was found that branding has deep impact on the minds of the children. The children preferred the branded packaging, than the unbranded packaging. Perhaps the imaginative packaging system backed up by the influence of the advertisements for that product, which the children recalled while making choices did the trick and the market researchers scored their anticipated goals. Here is the danger of the container dominating over the contents of the product. The manufacturers of such products must be thanking the television sets in the homes of children. Analysis: The advantages of research on young children is inclusive not exclusive. What is important is the tangible action taken on the findings of the research. In a recent report published by the World Health Organization of UNO, energy-dense foods and fast food outlets is the cause of increasing overweight and obesity amongst young children. This is the inherent danger of branding of food products as the children stick on to a particular brand of food, and it becomes the regular part of their food intake. The giants of the food and beverage industry who spend more than $ 10 billion per year count on such children and the drug industry must be making proper projections for expansion on the basis of statistics of obese children;   The drug industry must be thanking the fast food industry for providing them ‘ raw material’ in the form of obese children. This is how, evil begets the evil! Beginning from the age of 2, the children have begun to identify the brands, and by the age of 7-9, they have mastered brand names, logos, characters, packaging, color preferences, carton characters and everything that contributes to the world of fantasy of the children. They have formed opinions; their requests for products have turned to nagging, begging and even quarrelling! Discussion: The necessity of parental guidance has never been felt more, as in the conditions prevailing today. Marketing organizations create fictional characters to influence the minds of children and make them slaves of their own imaginations. The impact of the advertisements and the promotional campaigns, hype of gift schemes is so much –for example we are prepared to pay ten times of the cost of pure lime juice, to a bottled drink of lime, treated with preservatives. And the company advertises; â€Å"Now this drink has the taste of fresh lime!† The enslaved minds of the children refuse to think why we can’t have he fresh limejuice from the natural lime itself! Similarly we pay a hefty sum for a fancy pack of potato chips, which is harmful for the health of children, viewed from any angle. The models, who are part of the advertisement campaigns, charge hefty sums and we pay to believe their tissue of lies beamed through TVs, created by the imaginative copy-writers. This is the tragedy of the market research, as the findings are utilized for harming the health of children. Well-intentioned market research for the benefit of children is good. The motivated campaigns to tap and exploit the tender emotions of the children will harm them, the parents, the family and the society in the long run. Over emphasis on early learning is not desirable and the market researchers need to do their job as human beings, not as the cut-throat competitors serving the tough strategies of the companies whose sole aim is to beget more and more profits. Such motivated market research campaigns are not conducive for the long-term welfare of the children. Conclusion: The ultimate aim of all research, including that on children, is to create a healthy and happy society. Therefore, nothing related to the children should be done in a hurry. To achieve this end, take lessons from Nature:   Hurry is not known to all creative expressions in Nature. The sun rising, the moon setting, the blossoming of the buds, the arrival of the fruits, the germination of the seeds, the fetus in the womb, the bird in the egg, all have no hurry, and each takes is own time to grow and emerge out. So, the market researchers and the product manufacturers need to perform with care, taking into consideration the ultimate welfare of children.      

Friday, August 30, 2019

Tanglewood Case 2

Table 1. 1 Markov Analysis Information Transition probability matrixCurrent year (1)(2)(3)(4)(5)Exit Previous year(1) Store associate0. 530. 060. 000. 000. 000. 41 (2) Shift leader0. 000. 500. 160. 000. 000. 34 (3) Department manager0. 000. 000. 580. 120. 000. 30 (4) Assistant store manager0. 000. 000. 060. 460. 080. 40 (5) Store manager0. 000. 000. 000. 000. 660. 34 Forecast of availabilitiesNext year (projected) (1)(2)(3)(4)(5)Exit Current Workforce Previous year(1) Store associate8,50045055100003485 (2) Shift leader1,20006001920. 00. 0408 (3) Department manager85000. 04931020. 0255 4) Assistant store manager15000. 09691260 (5) Store manager5000. 00. 00. 03317 Gap analysisNext year (projected) (1)(2)(3)(4)(5) Year end total (column sum)4505111069417145 External hires needed (current workforce-total)399590156 215 Environmental Scan Based on the environmental scan, it has been concluded that Tanglewood may have a hard time filling their vacancies in the future. Even though the unempl oyment rate in the area is high, recent forecasts suggest that expansion in the professional and managerial sectors of the labor market may reduce the number of individuals available for these jobs. Since Tanglewood only promotes from within, the entry level position of store associates does not appeal to many applicants. College graduates with management degrees are hesitant to start at a low position and work their way up. Many want the managerial position without putting in the work. Action Plan Based on Table 1. 1, it is forecasted that Tanglewood will need to hire over 4,200 employees. Since Tanglewood has a policy of promoting internally, most of the positions that will be filled will be store associates. It is believed that Tanglewood will need 3,995 store associates, 90 shift leaders, 156 department managers, 21 assistant store managers, and 5 store managers. In order to meet Tanglewood’s needs, here is the plan of action: -Tanglewood will hire 3,995 employees to fill store associate positions. Even though this is an entry level position, we will try to make it as appealing to applicants as we can. It is perceived that entry level sales positions are long hours, low pay, and frequent conflict with lower-level employees. These perceptions are partially correct, but we can appeal to applicants by giving them information about the Tanglewood operational plan. Tanglewood believes that it is very important to have complete employee involvement. Employees are involved with formulating methods for running their departments, as well having profit-share benefits, and weekly meetings allow all employees to voice their opinions. The management positions will be filled by experienced associates and other lower management employees. Based on Table 1. Comparing Incumbency to Availability and Annual Placement Goals, in each section (store associates, shift leaders and department managers) there is a goal for either minorities or females. No particular segment has a fulfillment of both females and minorities. This pattern suggests that possible each department focuses on one or the other, but not both. Once they have reached their current goal, they should work hard to maintain that goal. Based on the analysis and affirmative action plan, I think that Tanglewood should adjust their recruiting and promotion practices. It has been well known that Tanglewood promotes from within. What will they do if a majority of the minorities do not continue working for Tanglewood as a sales associate? Due to their policy, higher management positions will not be likely to be filled by minorities if there are a small amount of minorities to choose from. Tanglewood needs to not only meet the minimum goal when hiring minorities and woman, but exceed that goal. Their policy of internal promotions can be a problem when dealing with minorities because of the reason recently discussed. There are many advantages of internal promotions, such as employee knowledge of Tanglewood. Tanglewood Case 2 Question 1 Table 1. 1 Markov Analysis Information Transition probability matrix| Current year| | (1)| (2)| (3)| (4)| (5)| Exit| Previous year| (1) Store associate| 0. 53| 0. 06| 0. 00| 0. 00| 0. 00| 0. 41| | (2) Shift leader| 0. 00| 0. 50| 0. 16| 0. 00| 0. 00| 0. 34| | (3) Department manager| 0. 00| 0. 00| 0. 58| 0. 12| 0. 00| 0. 30| | (4) Assistant store manager| 0. 00| 0. 00| 0. 06| 0. 46| 0. 08| 0. 40| | (5) Store manager| 0. 00| 0. 00| 0. 00| 0. 00| 0. 6| 0. 34| | | Forecast of availabilities| Next year (projected)| | (1)| (2)| (3)| (4)| (5)| Exit| | | Current Workforce| | | | | | | Previous year| (1) Store associate| 8,500| 4505| 510| 0| 0| 0| 3485| | (2) Shift leader| 1,200| 0| 600| 192| 0| 0| 408| | (3) Department manager| 850| 0| 0| 493| 102| 0| 255| | (4) Assistant store manager| 150| 0| 0| 9| 69| 12| 60| | (5) Store manager| 50| 0| 0| 0| 0| 33| 17| | | | | | | | | Gap analysis| Next year (projected)| | | (1)| (2)| (3)| (4)| (5)| | Year end total(column sum)| 4505| 1110| 685 | 171| 45| | External hires needed (current workforce-total)| 3995| 408| 391| 48| 33| Environmental Scan Based on the environmental data, some factors that suggest Tanglewood might have difficulty filling positions is based on retail work is not desirable to recent college graduates. Tanglewood would like to hire those that can start lower at shift level and move up the chain and have college background. However retail is not the more desirable market since it has long hours, low pay, and conflict with lower-level employees. Developing a plan of action takes careful planning. Tanglewood has to look at the percentage of employees needed each year for each position. During the first two years, store associates will be needed mainly with 50% increase of shift leaders during year two. Tanglewood wants to make sure there is a long term relationship with the employees, allowing them to grow within the company. Hiring and promoting from within helps with filling in gaps. The other way is hiring temporary employees. Question 2 The only one I can tell that is out of line is the minority availability for store associates. The incumbency percent is below 80% and they have no goal set. This pattern shows that they are not hiring minorities giving them a chance to grow within the company. This means that minority shift leaders and managers will be extremely low. Tanglewood Case 2 Transition probability matrix| Current year| | (1)| (2)| (3)| (4)| (5)| Exit| Previous year| (1) Store associate| 0. 43| 0. 06| 0. 00| 0. 00| 0. 00| 0. 51| | (2) Shift leader| 0. 00| 0. 54| 0. 16| 0. 00| 0. 00| 0. 30| | (3) Department manager| 0. 00| 0. 00| 0. 64| 0. 06| 0. 00| 0. 30| | (4) Assistant store manager| 0. 00| 0. 00| 0. 06| 0. 52| 0. 08| 0. 34| | (5) Store manager| 0. 00| 0. 00| 0. 00| 0. 00| 0. 66| 0. 34| | | Forecast of availabilities| Next year (projected)| | (1)| (2)| (3)| (4)| (5)| Exit| | | Current Workforce| | | | | | | Previous year| (1) Store associate| 8,500| 3655| 510| 0| 0| 0| 4335| | (2) Shift leader| 1,200| 0| 648| 192| | | 360| | (3) Department manager| 850| 0| | 544| 51| | 255| | (4) Assistant store manager| 150| 0| | 9| 78| 12| 51| | (5) Store manager| 50| 0| | | | 33| 17| | | | | | | | | Gap analysis| Next year (projected)| | | | (1)| (2)| (3)| (4)| (5)| | Year end total(column sum)| 3655| 1158| 745| 129| 45| | External hires needed (current workforce-total)| 4845| 552| 306| 72| 17| Specific Assignment Details For the store manager group, you will analyze the information and prepare a report showing the results of the Markov analysis and the EEO investigation. The Director asked you to address these questions in your written report: 1. Currently the organization expects that their forecast for labor requirements is essentially constant from the previous year. Based on this assumption complete the five stages of the planning process: a. Currently the organization expects that their forecast for labor requirements is essentially constant from the previous year. This means the forecast for next year will be taken as given. b. Fill in the empty cells in the forecast of labor availabilities in Table 1. 1. c. Conduct an environmental scan. Based on the environmental data, what factors in the environment suggest Tanglewood might have difficulty filling their vacancies in the future? Upon performing an environmental scan, we have determined that Tanglewood might have problems filling their vacancies in the future for a variety of reasons. According to the scan, there are available candidates who are ready to fill managerial positions. However, our hiring policies at Tanglewood require employees to start out as store associates and work their way up in the organization if they choose to do so and if the store needs these positions filled. d. Compute year end totals for each job in Table 1. 1 and do a gap analysis to determine where shortages will occur in the next year. e. Develop a preliminary statement of the action plan for hiring for Washington next year. This should be an overview of the number of individuals needed to meet projected staffing levels for various positions that can be given to store managers. Make sure that your recommendations take the strategic staffing levels issues from the introductory case into account. 2. Examine the percentages of employee representation across demographic categories for Tanglewood and the available labor market for Table 1. 3. Are there any particular classes or jobs where the representation within Tanglewood appears to be out of line with the available workforce? What does the pattern suggest to you? 3. Based on your analysis and the affirmative action plan, do you think the company should engage in a specific strategy to change their recruiting and promotion practices? Do you think it is realistic for the company to try to meet their affirmative action goals in this process in a single year? What are the pros and cons of using internal promotions vs. external hiring to rectify the problems with gender and ethnicity representation in supervisory positions? 4. In addition to the specific targets for employee representation for the Spokane flagship location, Tanglewood wants to use this opportunity to establish estimates for the entire chain’s staffing policy regarding demographic representation of the workforce. How do you think individual stores can respond to overarching organizational objectives? Prepare a memo to be disseminated to the individual stores that gives a sense of your targets for the organization as a whole, and also gives the stores advice on how they can assist in narrowing any representation gaps you find through their recruiting, hiring, and promotion practices.

Ethical Code Of Data Collection Essay

Ethical code is vital to any survey. Researchers today are obliged to follow the different ethical codes designed and guided by different institutions like government agencies, research agencies and marketing associations pertinent to the different countries, societies and communities. This is the first thing researchers should take into consideration while developing or designing research materials. There are ethical code enforcement bodies in almost all layers of our community from local institutions to the federal level, which has the power to control all the research related activities and their impact in the community. Research is highly affected and influenced by ethical codes. One of the major aims of the MRA (Marketing Research Association) ethical code is that while conducting research; researchers should not act in such a way that it violates the general public laws which will discredit people’s confidence against the entire research profession. The research code of ethics is there to establish guidelines and principles to maneuver researchers to achieve the goals and objectives in a socially acceptable manner. Therefore, Marketing Research Association code of ethics guides researchers in almost all layers of their work from their research design phase of the research to the communication of findings of the research to the concerned parties. Some of the principle elements of the MRA ethical codes include: 1. People or the community should be involved as major participants in the all facets of the research. 2. Researchers should get written permission from the people in the community which will be involved in the research project. 3. All the resources (information collected from the community) are direct  assets of that community and therefore researchers should communicate the findings of research to the community and those data should be returned to the community. 4. While publishing the research findings, the community or the people associated with the research should be involved in decision making process. 5. And finally, researchers should make sure that the partners of the research (community) have agreed to make information available to the publication. Above mentioned principles are the major pillars of the MRA ethical code of research. It provides the power to the community and provides the decision making ability to those who are the members or a part of the community. MRA ethical code of research has become a key guiding principle of any research activity. How researchers design their research depends upon MRA’s ethical codes of research, review, and regulation. Respect of the individual person’s or participant’s privacy is the key focus of the research code. It is the degree of control which research participants have over the researchers about their own information and how researchers deal with that information about participants. This code of ethics provides exclusive rights to the research participants about whether to participate in the research or not. In the next level, research code of ethics prioritized the maximization of the benefits of the research to the concerned partner, community or society. A survey result or the research does not always provide advantages or the benefits the community. Therefore, another ethical code of the researchers is to maximize the possible benefits of the research and minimize the harm of research or research findings to its participants or community. Researchers should always have a sense of justice towards its research. Researchers can never include all the members or elements of its target population, therefore while selecting the sample they should be non-discriminatory. By doing so, researchers not only do justice to the participants or the community but also maximize the chances of integrity of the research findings. Another important issue of the research ethical code is the confidentiality of the information provided by the research participants. Researchers are  liable to provide highest level confidentiality of the data towards the participants. MRA research code of ethics makes sure that researchers provides complete confidentiality to its research participants unless the respondent or the participants of the research themselves waives their confidentiality. Besides these basic ethical codes of data collection, researchers should not falsify or omit collected data for any reason during the data collection process. And before collecting the data researchers should specify the methods of data collection, time and date of data collection, sampling frame and method and sampling size and these predetermined methodologies are not subject to change without the permission of the research participants. Data collectors should not reveal the information about the client or sponsor to the participants during the data collection phase without proper authorization. If the respondent wants to know about the sponsor or the clients then the data collectors can only reveal the information only to respondent with the authorization to do so by the clients or sponsor. The data collectors are liable to protect the confidentiality regarding the business of the client without the express written consent of the client and without the necessary ground to do so. If the data collectors are conducting the secondary data collection then revealing the source of the data to their client is their prime responsibility and they should not present secondary data as primary data to their clients or sponsor. If a respondent wants to withdraw or refused to participate in the middle of the data collection process then the data collectors or the researchers have no right to coerce them or make the cooperation obligatory by threatening them with anything. Researchers or the data collectors should always respect and protect the right to participate and right not to participate in the research by the respondent at any time from beginning to the end of data collection. The result of the study or the collected data is the property of the clients or the sponsor therefore, researchers or the data collectors should not at any cost share the findings of the collected data to the third party without the pre-consent of the clients or sponsor. Researchers are liable to follow the standard ethical code of data collections coordinated and enforced by the agencies like Marketing Research Association and federal agencies. References Marketing Research Association (2012). Retrieved on October 5, 2014 from Malhotra, N. K. (2010). Marketing Research an Applied Orientation (Sixth ed.). Upper Saddle River, NJ: Prentice Hall.

Thursday, August 29, 2019

Discussion Coursework Example | Topics and Well Written Essays - 250 words - 30

Discussion - Coursework Example Through this technique, our company are able to identify costs which are not necessary or not justifiable and enables our company to do something about this thereby improving our financial by reducing unwanted cost. For example, one department cost a lot to operate so our company decided just to outsource the operation because it is cheaper to do so. Our company’s financial statements are able to identify profit centers and helps our top managers to direct the company’s resources to maintain and bolster our revenue. Thus, in developing cash budgets and capital expenditures, the resources that the company I work for allocates is justifiable with the value and revenue it generates for the organization. In sum, the techniques in managerial accounting enables the decision makers in my company to reduce cost by identifying operations and activities whose cost are unjustifiable thereby making our operations more efficient. It also helps our decision makers where to allocate our resources where it could generate the utmost value and revenue for the

Wednesday, August 28, 2019

Sustainable Tourism Essay Example | Topics and Well Written Essays - 2000 words

Sustainable Tourism - Essay Example However, the benefits accrued from the industry are often off-set by the negative impact it causes on the natural environment and the threats it poses to the bio-diversity. Hence incorporating sustainable measures and policies within this industry is highly crucial for the sustaining and developing of this industry. In order to establish this fact, this paper discusses the various definitions and key concepts of sustainable tourism; the impact of mass tourism; the values and ethics involved; and market failure. The paper concludes with the proposition that the various benefits of tourism can be successfully enjoyed if proper measures are implemented at the local, regional and national levels to ensure effective management of all tourism related activities. Definitions: The term sustainable tourism covers a broad area such as eco-tourism, green travel, culturally responsible tourism, environmentally friendly tourism etc and the likes. However, the basic / fundamental pillars of sustai nable tourism entails the effective management of all key local resources in a manner which ensures that the social, economic, cultural as well aesthetic fabric of the tourist destination are maintained and their cultural integrity is upheld. Furthermore, it also entails the preservation of the bio-diversity of the areas in and around the tourist site, as well as their support systems. There are various definitions of the term 'sustainable tourism' although none of them claim to be comprehensive in nature. Some of them are listed below: According to WTO (1996): "Sustainable tourism development meets the needs of the present tourists and host regions while protecting and enhancing the opportunity for the future. It is envisaged as leading to management of all resources in such a way that economic, social and aesthetic needs can be fulfilled, while maintaining cultural integrity essential ecological processes, biological diversity and life support systems† According to Swarbrook e (1999): Sustainable tourism means "tourism which is economically viable but does not destroy the resources on which the future of tourism will depend, notably the physical environment and the social fabric of the host community" (Pp.13). However, according to a definition provided by a report funded by the European Union the term Sustainable tourism was referred to as: "tourism which develops as quickly as possible, taking account of current accommodation capacity, the local population and the environment .. The development of tourism and new investment in the tourism sector should not detract from tourism itself †¦. New tourism facilities should be integrated with the environment". (Swarbrooke, 1999, Pp.13) According to Butler (1993): "Tourism which is in a form which can maintain its viability in an area for an infinite period of time" (Pp. 29) According to Eber (1992): "if tourism is to be truly beneficial to all concerned . . . and sustainable in the long-term, it must be ensured that resources are not over-consumed, that natural and human environments are protected, that tourism is integrated with other activities, that it provides real benefits to the local communities . . .

Tuesday, August 27, 2019

Recruitment and Selection of Talented Staff (Tesco) Dissertation

Recruitment and Selection of Talented Staff (Tesco) - Dissertation Example Tesco, one of the largest retailers and largest private employer in the UK, have lost market share and company reputation in recent times due to high employee turnover. They expect to add 20,000 UK but it is not known to what extent they have a structured recruitment and selection process. With the aim to evaluate if retailers align the recruitment and selection of talent with their corporate strategy, three research objectives were stated. The study concludes that Tesco has not given focus to employee recruitment and retention in their corporate strategy. Their corporate strategy focuses on brand building as they have been suffering from an adverse brand image. While Tesco is proactive in the recruitment process they do not employ informal methods of recruitment. Corporate strategies reflect long-term workforce strategy and direct the recruitment and selection policy but this has not found to be valid in the case of Tesco. SMART recommendations have been made which would help Tesco reduce employee turnover. Employee recruitment has been the focus of research by many scholars and there has been an increase in the variety of recruitment topics (Breaugh, 2008) thereby suggesting that recruitment is a critical function of the HRM. Esbjerg, Buck and Grunert (2010) are of the opinion that human resources management (HRM) practices of retailers has not been the focus of researchers although larger retailers face several challenges in managing the work force. The success of the organizations depends upon their ability to tap into the talent and skills of their employees. This requires a holistic approach to recruitment and the selection process. Human resources are now considered valuable capital, valuable assets that should be motivated and retained in the organization. However, this implies that the recruitment and selection of the right people with the right skills in the right position would make the difference between success and failure of an organization (HRMID 2005). Recruitment is no more based on the traditional approach of personnel management. It has undergone tremendous changes due to globalization,

Monday, August 26, 2019

Cultural Differences Research Paper Example | Topics and Well Written Essays - 1000 words

Cultural Differences - Research Paper Example   According to Royce (1982), there exist differences among all cultures of the world; these differences emanate from the fact that each group has its own norms, belief system, and values. The cultural differences prevalent in most parts of the world mean that people behave in accordance with their culture. Moreover, people tend to hold dear their values, morals, and ways of life. As a result, the traditions of any group of people are held sacred and should be adhered to by the members of the ethnic group. Those who violate the laid down norms may face punishment from the entire society. Therefore, a society may apply some sanctions for undesirable behavior; for example, wrongdoers may be ostracized or alienated from the other members of the society. However, the amount of punishment differs from society to society due to the varying cultural beliefs. Ethnic Identity Ethnic identity is a diverse term which has no universally accepted meaning. However, scholars have advanced the defi nition of ethnic identity to mean the relationship of a person as he or she relates to his or her society. Specifically, ethnic identity refers to a construct that affiliates the individual to the rest of the group. Ethnic identity refers to the view of a person by themselves and others as belonging to a certain group. A person chooses to identify with a group that tends to be available for him or her whenever he or she needs the group or a group, which acknowledges him. For example, a person can choose to affiliate with a group that has the same ethnic heritage (Banks, 1996). According to Banks (1996), in ethnic identity, the affiliation with a group can be in terms of cultural, natal, racial, and symbolic factors. Natal factors can be regarded as the ancestral attributes of a person; for example, the homeland of a person, origin of parents, and the origin of kin. Racial factors entail the use of physical characteristics as well as physiognomic attributes. On the other hand, symbol ic factors refer to the characteristics that tend to be typical of a certain ethnic group. Examples of symbolic factors include clothing, foods, holidays, artifacts, among other attributes shared by a group of persons. Cultural factors involve the behavior patterns exemplified by the group; it may also include the shared values and customs of a group. For most people in the world, ethnic identity forms the basis of national identity; as such, people tend to identify themselves with their ethnic groups. People belonging to the same ethnic group tend to share some attributes which are distinct from other ethnic groups. Moreover, ethnicity signals some form of physical traits, cultural similarities, an enduring descent, and a blood relationship. Apart from these similarities, people belonging to the same ethnic group tend to have some commonalities which include a common language, similar traditions, common religion, and a history that they can share (Royce, 1982). To a large extent, e thnic identity forms the basis for understanding the diverse differences among cultures. People tend to strongly identify with their respective ethnic groups. By belonging to an ethnic group, a person declares a certain ethnic identity and continues to demonstrate acceptable behavior which is characteristic of that group.  Ã‚  

Sunday, August 25, 2019

Independent study Essay Example | Topics and Well Written Essays - 8000 words

Independent study - Essay Example In today’s intensely competitive business environment, the competitive advantage lies in how successful an organisation is in linking its strategic intent and direction to its overall operations. In order to steer an organisation in its intended direction and be successful in achieving its overall objectives, correct evaluation of organisational performance is critical. Evaluating organisational performance not only provides an assessment of the current situation but also provides information for corrective action if the performance is deviating from desired levels. However the effectiveness of performance evaluation depends on whether the right things have been evaluated. If a company has focused on evaluating the wrong aspects or neglected evaluating key aspects, which has significant implications on its performance, then results from the evaluation process will not be complete. The intention of this independent study is to gain valuable first hand insight in to how theoreti cal knowledge on management practices can be applied in practical settings. Balanced Score Card concept being a fairly recent management concept holds vocational value for the future career purposes, as it is set within the background of strategic management.

Saturday, August 24, 2019

CS Analysis Essay Example | Topics and Well Written Essays - 500 words

CS Analysis - Essay Example To date, Channel 4 is increasingly challenged to come up with even more effective decision making strategies directed towards effective branding, cross media development, on-going operational matters, diversification as well as channel strategy. However, Channel 4 is favored by high level of investment in the making go programs and it is characterized by high diversification levels. British television is characterized by multiple forces, goals and programming approaches and is keener in absorption rather than redirection as a response to new and ever increasing market demands (Catterall 15). Channel 4 caters for specialist and minority groups totaling to approximately 10% to 20% of British viewers. Stiff competition has been the major factor that has pushed changes in the British television industry since the early 1980's, due to a multi-channeled system. Competition has had a major impact on the direction of Channel 4 in key performance areas.

Friday, August 23, 2019

Case Study Essay Example | Topics and Well Written Essays - 500 words - 29

Case Study - Essay Example ove, however, cannot be established since the available evidence makes it apparent that the omission or misstatement of material facts was not deliberate. SEC recognizes misrepresentation as an offence (Miller et al., 2008, Page 572). In suing Mitchell & Moss and demanding recovery, those who purchased the Whitlow & Company shares of stock would base their argument on negligence on the part of the former and its major deviations from the stipulated norms of auditing and due diligence standards. They are further required to provide evidence that (i) they were third party beneficiaries in the contract between Mitchell & Moss and the Whitlow & Company and (ii) Mitchell & Moss is legally obliged to act without negligence in the audit of the Whitlow & Company. There certainly were instances in which such claims by third party found favour, the conventional viewpoint is that it is iniquitous to implicate auditors with unlimited liability on charge of negligence. The present case is broadly within the scope of the latter view. Section 11 of the Securities Act of 1933 imposes civil liability on accountants for misstatements and omissions of material facts (Miller et al., 2008, Page 650). On the basis of this, Jackson asserts that she suffered a loss by relying upon the financial statements, prepared and certified by Mitchell & Moss, which were misleading. This claim for recovery of damage, however, is valid only if she succeeds in establishing that the untruth or omission was not known to her at the time of purchasing the Whitlow & Company shares of stock. Jackson’s is a case of potential liability in the plaintiff’s favor in which it becomes entirely the defendant’s responsibility to explain why he should not be held liable. One option available for Mitchell & Moss is to argue that the alleged omission or untruth could, in all likeliness, be deemed to be known to Jackson, she being a member of the Private Placement Group having access to and sound knowledge of

Thursday, August 22, 2019

Information security risk assessment and mitigation strategies develop Thesis Proposal

Information security risk assessment and mitigation strategies development - Thesis Proposal Example Therefore, it is relevant to any company to develop security risk assessment and mitigation strategy to save data from potential external risk. In order to facilitate the process security risk assessment and mitigation strategies with regards to information security, it is relevant to work out a mechanism of dealing with the potential hazard of data steal from any company. On the basis of modern studies, it is relevant to develop a holistic strategy to data security provision that would be based on the principles applicable for any company. This research is focused on considering strategic steps of security management taken in case potential information hazards may occur. The research question is the following: â€Å"How is it possible for any organization to improve and apply effective information security risk assessment and mitigation strategies†. Moreover, it is further on suggested how to work out security risk assessment process. Therefore, a practical aspect of security management is correlated with recent theoretical findings presented in contemporary researches and studies. This research has been mainly developed for the needs of the organizations requiring improvement of information security risk assessment and mitigation strategies. This research is relevant from practical point of view. Though it is based on recent researches and findings in the field of information security, it brings in an innovative vision about the role of information security and strategies directed on dealing with it.

Politics in Nigeria Essay Example for Free

Politics in Nigeria Essay Is there any lesson to be learnt in the war on terror where the proponents vowed never to dialogue or negotiate with terrorists, only to now realize, after the demise of thousands and loss of billions of dollars, that dialogue is the only option left for a lasting peace in Iraq and Afghanistan? Do we see such favour and sensationalism by the press on these botched attempts as we witness when the culprits happen to be Muslims? What would have happened if those Christians had succeeded in carrying out the blast? In a nation where the press in mainly in the hands of people of a particular faith, it is hard to be neutral in their reportage of these kinds of events; especially if it reinforces a stereotype and serves a hot selling item of news. John Akpava was caught with weapons at a Ministerial Press Briefing held at Radio House, Abuja. What would the press have done with this story if John Akpava were a Muslim? A ‘suicide’ bomber was allowed into the premises of the Church of Christ in Nigeria (COCIN), Jos, by a fellow member of the church, who detonated explosives that led to the death of 8 persons; 38 others were seriously injured. The Sun Newspaper of Tuesday, March 6th, 2012 reported that the said Boko Haram suicide bomber was identified by The Defence Headquarters (DHQ), as Mr. Adams Joseph Ashaba, ‘who allegedly masterminded the bombing of the Church of Christ in Nigeria (COCIN) in Jos, the Plateau State capital on February 26, disclosing, that he was actually a member of the Church.’ In another report on Daily Trust of Monday, February 27th, 2012, 8 members of the same (COCIN) were arrested this time in Bauchi with explosive devices desiring to set ablaze the church. Their arrest was almost thwarted by some Christians, but for the timely intervention of the Police. The above examples and that of the arrest of Augustine Effiong of Akwa Ibon origin who was reported by Thisday of May 21st, 2012, to have confessed his involvement in the BUK bombings, should make Muslim and Christian leaders realise that we are all in this together, and that we should work in harmony to bring about workable solution to the problem of insecurity in Nigeria. We have to do this. The problems of this country could only be solved by Nigerians. Yes, we can listen to good advice from abroad, and learn from other people’s experiences on similar matters. The ambivalence of the sacred is not to be seen as a bad thing. A polarised world is the one which should be strange. What we hold dear are not the same; our understanding of who God is and what His Laws are is also varied and diverse. The only thing we can firmly attest to as people is that we are brothers in humanity. The multiplicity of religions is a manifestation of our diverse backgrounds and reasoning. While some are content to worship the air and trees; others worship a fellow being as god. Look at Christianity and Islam for example: In either faith, we have hundreds of sects and variants. Each sect or variant in turn has its own idiosyncrasies and modes of worship and body of beliefs. The realisation that every time you are looking at the number 6 on a table, another sees the number 9 across that table helps to devise means to study and tolerate conflicting ideologies. While Muslims have been stereotypically dubbed as violent, Christians have had their share of stereotypes too. A typical uninformed Muslim thinks all Christians are Crusaders, trying to snuff out the light of Islam. He detests the Christians in his surroundings and distrusts them. When he meets the right Christian, he is confused and disorientated. He asks more and learns; he deepens his understanding and the shallowness of undue hate goes away. We also have stories of Christians referring to Muslims as idolaters and heathens who slaughter a ram every year to their god. One of such ignoramuses even wrote a book he titled â€Å"Who is This Allah?† He used that rare opportunity to show just how ignorant he is. The average uninformed Christian distrusts and despises the Muslims. The irresponsible journalism tactics employed by some media houses have also helped fuel the problem. The annual holidays connected to the Christian faith given by the Federal Government and most state governments are the Christian New Year, Good Friday, Easter Monday, Christmas and Boxing Day. We also have the weekly holidays of Saturday and Sunday to enable them go and worship. On the Muslim side we have the yearly holidays of Eidul Adha, Eidul Fitr and Mawlidun Nabiyy. The Osun state governor decided to give the Muslims their right by making 15th November, which corresponds to 1st Muharram a public holiday. Objectively, no one should have any issues with that; after all, are citizens are equal and what is sauce for the goose is sauce for the gander; but alas! That was not to be! The Christain owned Punch newspaper wrote an editorial condemning it and saying Nigeria is secular. How convenient! Muslims say he was sent by God as a messenger, bearer of glad tidings and warner against the impending doom of the end of time. They revere him and truly believe in him. They do not elevate him to a rank above prophethood. Any attack on his personality is an affront on their faith. The Muslims believe that Jesus (or ‘Eesa) the son of the Virgin Mary is alive, never died or resurrected, ascended to the heavens until his return, is a great prophet who was born in one of the four ways God perpetuates life. Any insult on him is an affront on the Muslim faith and any who disbelieves in him is not a Muslim. The Christians have two main beliefs about him. One says he is in fact God, Lord and Saviour; a part of a triune while the other contends that he was sent by God but lesser than God. These are clearly opposing views about the same people! Do we go out and persecute those who do not share the same sets of beliefs with us? Only a fool will answer in the affirmative! This madness must stop, and to stop it, we must know ourselves and what we hold dear better; that is no fool’s calling. We know and believe that if more of us know what you and I know today and if more are willing to practise our faiths to the letter, there will be little or no bloodshed. Over centuries Muslims and Christians and Jews have been murdered for the simple reason that they belong to a different faith; we can and must stop it.

Wednesday, August 21, 2019

Enterprise Resource planning system

Enterprise Resource planning system In the business world organization, business software plays a very important role to support the business and its activities to increase the productivity and efficiency of the business. Although business software give benefits but it also brings major implication for a company when the firm decide to implement different type of business software. This paper will discuss the role and purpose of Enterprise Resource Planning (ERP) system and Accounting Information System (AIS). Moreover the paper will discuss the benefits and drawbacks for companies of implementing ERP system. Specifically the paper will discuss how AIS system maybe be affected by implementation of a full ERP system and the identification of major implication for AIS system. Role and Purpose of Enterprise Resource planning system Enterprise Resource Planning Systems (ERP) is specifically designed for distributors, retailers and professional services firms according for their needs. The company named SAP Aktiengesellschaft is currently a world market and technology leader in providing ERP systems (Benjamin B. Bae, Paul Ashcroft, 2004). ERP system implemented to provide more accurate information and safe time, reduce asset costs and financial cycles, increase customer satisfaction, and globally integrate information across the enterprise supply chain. ERP system use relational database technology to integrate various units of an organizations information system which integrated all business process and sub-processes linked and unified into a single system. It has been designed to focus on four main areas in a company that is financial, human resources, marketing and supply chain management. ERP system is essential to the needed by all organizations and can use in any kind of organization, irrespective of the business objectives, size, and area of operations. Using this system not only economizes but it also improves the efficiency of the average existing work process. Without ERP system on modern day, firms cant run competitively between organizations because leak of proper drafted and formulated which ERP system can provide it. The main reason for this is because it can be configured to accommodate a large variety of different work processes and this lead it became popular not only in large corporations but midsized companies also frequently used it because it provides a seamless integration of their business. During the 1990s, Global 2000 companies spent billions of dollars on ERP systems (Dan Everett, 2003). The attractive of ERP systems seem likely to be the promise of centrally coordinating and controlling many aspect of corporate planning. As such, ERP systems can be seen to represent a far reaching technological promise and even the ultimate manifestation. Benefits and Drawbacks for Implementing ERP System The benefits for implementing ERP system is it helps organization to reduce costs and cycle time, increase the productivity and quality and improve the customer service by automating basic and repetitive operations. ERP systems automatically estimate the demand for a product, order the raw materials, provide production schedules, track down the entire inventory, allocate costs, and keep historical customer. The ERP systems repeat all the operation and keep the information so that the organization can analysts the impact of changes in product mix and volumes in order to maximize corporate profit margins. Besides that, ERP systems also provide informational benefits to management. ERP system helps an organization to achieve better resource management for example in workforce management improved the manpower allocation, in inventory management improved inventory turn and stock allocation, in production management optimized supply chain and production schedules. It also improved decision making by increase the market responsiveness, has a better profit and also controls the cost and also flexible the customer services, increase the service adjustment and response customer demand. Integrated information systems bring a new opportunity to directly support a tight link with customers (Vitale, 1986; Malone and Yates, 1987; Clemons and McFarlan, 1986). ERP systems provide E-business by using the web integration capability it helps get closer to customers. It provides benefit to business to business (B2B) interactive customer service, for example through customer directs feedback it can improved product design, and most importantly provide real time and reliable data enquiries. In addition with the integrated and standard application architecture in ERP system it provide infrastructure support business flexibility for future changes by response to internal and external changes and provide range of options in react, reduced IT costs and increased capability for quick and economic implementation of new applications (Shari Shang and Peter B. Seddon, 2000). The drawback for implementing ERP system is the cost of installing is expensive. The cost of installing an ERP system can cost up to US$100 million. In1999, most organizations spent between US$90-180 billion on ERP system (Shari Shang Peter B. Seddon, 2000). The ERP system be installed by ERP consulting organization and the fees to modify the system is also expensive with average at about US$150-$225 per hour (Benjamin B. Bae, Paul Ashcroft, 2004). Besides that, installing an ERP systems take a longer period. ERP system is a complicated system and it often takes 12-18 months to be installed and operating (Benjamin B. Bae, Paul Ashcroft, 2004). It take longer period is because a detailed study must be made and reviewed before installing ERP system to match the business requirement. Any mistake in planning of ERP systems will affect the entire performance system. The implementation of the ERP systems will hurting the companys process, break customer relations and will required a longer time from achieving its long-term financial goals (Dr. Yan Wang, 2005). In addition, implementation ERP system required a new procedures to manage the system, train employee the procedures of system, and managerial and technical support and this cause many companies found the change takeover to ERP systems a slow and painful process. Role and Purpose of Accounting Information System (AIS) Accounting Information System (AIS) play as a backbone in accounting transaction processing system. It combine the accounting format, implementation, and monitoring of information systems. It uses the modern information technology resources with the traditional accounting methods to provide financial information to organizations. AIS analyze and record all the business transactions to prepare financial statements and provide accounting data to manage the organization. Constantinos J. Stefanou state that, AIS is a process of collecting and recording the data and information based on the events that have an economic effect upon organizations and keep the maintenance, processing and communication of information to stakeholders. All the information will be use for decision making purpose and evaluate the financial position of the organization. Andreas I. Nicolaou, 2000 claim that a critical research issue in the fields of accounting and management decision-making concerns the fit of the AIS with the organizational requirements for information communication and control. This means that AIS is a computer-based system which process all the financial information and supports the decision tasks in the context of coordination and control of organizational activities. Besides that, Ed ODonnell, Julie Smith David, 2000 state that AIS provide input for decision making. AIS summarized the important business events for example production, purchasing and selling activities for internal decision making. AIS make business accounting activities easier, quicker, and more accurate. It safe accountant time and avoid mistake since the system is analyzed accounting records and prepare financial statements. Since AIS gather all accounting and transaction information by electronically and automatically so it avoids data entry and computing errors. The Major Implication for AISs of the Implementation of a Full ERP System Basically, a successful implementation of ERP system will increases competitiveness by increase the quality and customer satisfaction, speed up the processes, and reduce all the lead times. There is few reason AIS system may be affected by the implementation of a full ERP system. Steve G. Sutton 2006 claim that ERP system change the financial accounting environment significantly as the processes used to record, assimilate and distribute such information all radically change. ERP system can be traced back all the transaction recording process for example it will captures the data when a cashier scanning a bar code or warehouse worker at a receiving dock and automatically update the processes in the AIS records. Besides that, ERP system also supports two major processes in AIS that is order-to-cash and purchase-to-pay. In order-to-cash process, the ERP system can analyze to determine the goods being requested by customers. At this process, ERP system links together customer, inventory, purchasing, and vendor data to determine whether the customer is in good standing and likely to pay the bill. After that, ERP system schedules the order for delivery, if the goods are not available within the organization, a purchase order is sent to a vendor. ERP system will ensure that the invoice contains correct quantities, prices, terms, and addresses and then it will record cash receipts and updating cash and accounts receivable amounts in the general. For the purchase-to-pay process, ERP system will automatically generate the purchase requisition on the basis of data and reviews purchases requests to determine that organization is authorized and within budget. ERP system will assists the buyer in identifying sources of supply for the requested item, analyzing vendor quotations, and selecting vendors by comparing vendor prices, terms and past performance. ERP system will automatically links purchasing order, receipt and vendor invoice and record in accounts payable in the general ledger. Further, ERP systems also improved decision-making process and used financial ratio analysis. It act as facilitators of business processes and also support management decision-making. It has enabled to use financial ratio analysis and production of budgets which also including cash budgets, absorption costing and profitability analysis per customer. In addition ERP systems have introduced sophisticated accounting techniques in their accounting processes which is activity based costing (ABC) and target costing. It also lesser extent involves time reductions for accounts closure and preparation of financial statements. The last reason through the implementation of a full ERP system is it not just a business process of electronic procedures but it is also with the scientific management idea. This system can always thinking of integrating the organization internal control throughout the entire business cycle, through a set of pre-designed and improved cover the plans, prices, supply, production, sales, and inventory management and automatically update. In summary, the ERP systems appear to have fulfilled its purpose as demonstrated in the changes in the accounting practices brought in. Overall, the benefits achieved by ERP systems strongly influence accounting information and practices and also organizational planning at a strategic level. Booth et al. (2000) states that ERP users perceptions of the quality of accounting IS in financial and management accounting as adequate in terms of reporting and decision support and good in terms of transaction reporting. Therefore, results between the two systems are comparable, indicating that there are still benefits accrued for ERP adopters. Stefanou (2002) also reports that the integration of accounting applications, information exchange and reporting capabilities as notable advantages and strengths of ERP systems. Conclusion In conclusion,

Tuesday, August 20, 2019

Nokia Human Resource Management (HRM)

Nokia Human Resource Management (HRM) Strategic human resource management emphases on human resource programme of Nokia that has long term objectives. It is focusing on internal human resource issues as well as on addressing and solving problems that effect management programs in the long term. so the main goal of strategic human resources is to boost employee productivity by focusing on business resistance that take place outside of human resources. SHRM of Nokia employs strategies that help to develop the business performance of Nokia and help an environment of modernism and flexibility among employees. The main actions of Head of SHRM Juha Akras are to identify key HR areas where strategies can be implemented in the long run of progress the overall employee motivation and productivity. SHRM also describe about the companys internal strengths and weaknesses. This is very important as the strengths and weaknesses of a companys human resources that have a straight effect on the companys future. The purpose of Strategic Human Resource Management activities of Nokia: SHRM has a unique purpose to meet the companys objectives. Different company has different strategy and SHRM plays a role to identify the overall need for the company to achieve the company goal. The SHRM activities are as follows for Nokia and it has a great purpose for companys future: Resource planning: Resources are very important and should be available to meet both current and future business needs according to company strategy. Nokia Resource planning conducted at both organizational/ global and unit /local levels which is done by SHRM of Nokia. Particularly, talented workers or real apprenticeship schemes must be used. Workforce planning and recruiting: Workforce planning is the development of assessing a companys current and future human resources needs. Workforce planning also includes managing any training and recruitment process to make sure the organisation has the exact staff inexact place. Nokia work force planning has a great purpose to properly express one way to make a workforce receptive to cross functional, Cross-cultural teaming that can therefore make fast, high-quality decisions and increase the organizations flexibility. Performance management: Nokia SHRM has a system to run employee performance. It ensures individual objectives are copied from company strategy and policies. This is for motivate Nokias employee. Recruiting and exit procedures: Nokia SHRM makes sure that competent and eligible individuals are recruited and appointed to open positions, according to competence, with equal opportunity and on a voluntary basis. The supplier of Nokia check the eligibility of candidates and that they exceed the minimum legal age of employment. SHRM provided with a work contract or offer letter, basic or specific training. SHRM shall ensure that exit procedures are acquiescent with local legislation, international labour law and appropriate collective agreements. Nokia specific training and certification: Nokia SHRM has the necessary training on Nokia policies, products, processes and guidelines and, if needed, have necessary licenses and certificates to learn the social process of engaging multicultural, multi-country employees in generating and agreeing on a set of values and to search and get deeper considerate of the relationships between strategy, culture, values and business outcomes. 1.3. Contribution of Strategic Human Resource Management to the achievement of Nokias organizational objectives. To continue a strong, booming and efficient environment Nokia collaborates with its employees under the main goal to create an environment for all its employees where they can fulfil their potential. Motivation, encouragement and maintaining employees satisfaction and well-being at work is vital for Nokia to perform at its best. Company growth: Nokia expands their business in regularly basis with new innovations and ideas. That is why Nokia needs lot of skill and experienced persons to meet their business growth. For example Nokias Research Development operations were scattered across the world in 69 sites, and its 19,579 engineers, designers and sociologists were given complete freedom to operate and develop their own ideas, over and above their officially designated research projects. In these situations Human Resource played a vital role. It recruits them and trained them in specific way to success in this project. Nokia is operating their business all over the world and so the human resource providing a socio cultural environment to its employee relationship and workplace. Profit increasing: Every company is profit oriented. They want to increase their profit in every aspect. Nokia also increasing profit very successfully by making new ideas implementations. Human resource has a effective involve to increase their profit by reducing labour cost and other activities. Human resources is the organization of resources other than natural resources and capital resources. Satisfaction of Stakeholders: Human Resource of Nokia always try to satisfy its Stakeholders like its employees, investors, suppliers and others. It has an employee satisfaction program based on employee opinion surveys and should take action based on the results of the program. It makes sure that information related to employees such as business activities, changes and results is communicated across the organization and ensure performance is evaluated fairly and independently.HR of Nokia provide to Supplier services at Nokia facilities, including (Nokias) customer sites. Task 2: Human Resources Planning: 2.1 Business factors of Coca-Cola that underpin human resource planning: Human resources are the people that work for an organisation, and Human Resource Management is concerned with how these people are managed. Though, the term of HRM has come to mean more than this because people are different from the other resources that work for an organisation. Coca-Cola Human Resource department involves in company strategic planning in various way. When it makes human resource plan there is involve company business factor and external environment factor. Business Growth: Coca-Cola is a leading beverage company. It increases its business all over the world in every year in different way. So needs lot of staff to meet this incensement of business. Human resources planning takes its consideration forecasting future manpower requirements, where using mathematical projections to project trends in the economic environment and development of the industry. Making a list of present manpower resources and assessing the extent to which these resources are employed in future. Business Change: Coca cola change their business plan strategy sometimes very frequently in consideration of economic, market variation, competitor and other relative factors. Human resource of Coca-Cola also takes such consideration when it plans in a long term basis. Impact of Technology: In every certain time all over the world modern technology is invented. Coca-Cola always takes it a challenge when they make a Human resource plan. HR is considered to its existence employee and recruits skilful employee to meet this challenge successfully. Technology is a kind of risk management. It involves sensibly appraising the present and anticipating the future to get the right people into right jobs at the right time. Business Competition: There is a huge competition of all over the world. In this competition rivalry making efficient the organization is a real challenge. Coca-Cola Human resource plan think about this competition and make it organization to fit in this situation. Labour Cost Control: Coca-Cola Human resource planning includes in a wide way about Labour cost control by maintain waste of time, proper use of materials. Its Human resource always approach training programme to its productions stuff to make difference and make them skilful as they can work fast and more easily. Not only its taking consideration for planning or developing its production stuff it also concentrates its: Information technology specialists. Mechanical and electrical engineers. Researchers. Product developers. Managers and business executives. Administrators. Security guards and health and safety experts. Other variations should take for consideration   new legislations like new health requirements,  safety requirements, Changes in government policies   Ãƒâ€šÃ‚  like tax tariff, labour demand and supply. 2.2 Human resource requirements in a given situation: According to the New York Times July, 2009 Coca-Cola market was slipped in U.S. market but Coca-Cola still the best carbonate cola. In this situation there was 60% market share was Coca-Cola. Generally its market share relay between 75%-85% in U.S market. In this situation Coca- Cola surveyed their market and find out the barrier and solved it by various planning implementation. Besides the other department Human Resource Management played a vital role to recover the market as well. In Such kind of situation Human Resource makes sure several things that are as follows: Personal Requirement: HR will arrange the operation teams and then give specific roles to team members. Depending on the volume of business and the involvedness of the operation, might also need to create sub teams. The following points provide options HR might consider in regard to managing some important issues: Let to know and familiar with the specific operations: Hold-up the deployment until the staff is fully trained in the new technologies. Special training is given to employees; new employees also are placed with old ones to learn work and the values prevalent in the company, Outsource portions of the work to cover weak points. Then, have your staff members learnt the required skills from the contracted personnel. Workplace: They must provide sufficient working space to per employee. The temperature must be reasonable. The workplace must be adequately lit and where the work can be done seated seats must be provided. Treat each other with dignity, fairness and respect. Human resource management makes sure promote an inclusive environment that encourages all employees to develop and achieve to their fullest probable, reliable with a commitment to human rights in our workplace. The Coca-Cola workplace will be a place where everyones ideas and contributions are valued, and where responsibility and accountability are encouraged and rewarded. Organizing operation teams: SHRM will help to make a team of experts in security, networking, interoperability and applications testing could also serve as leaders of sub teams within their areas of expertise. Team members need such skills that are project management skills, specific technical experience, and the ability to be innovative and master new technologies swiftly. Team members also need strong analytical abilities to be able to link the project vision with the details needed to overcome above kind of situation. Realise the value of operation: Securing a management support who can speak for the organizations systems needs for the project is usually critical for success. This person can help ensure that the deployment team understands and achieves its goal. 2.3 Development a human resources plan Coca-Cola: The Human Resource Plan should also be closely tied to strategic planning. In order to effectively meet their strategic goals and objectives, a world leading company, hire or develop staff with the required skills, knowledge and attitudes to Perform the needed functions. The Human Resource Plan of Coca-Cola can be completed in six steps: Step 1: Setup a big picture: The main purpose of the first step is to bring the group to realize the meaning of and the need for a business strategy and agenda of Coca-Cola. To understand the business strategy the specific department executives will run a workshop and it can be two days workshop. In this two-day workshop the business unit executive reviews business strategy in any issues to impact the business. HR highlights the key driving forces of business such as Technology, distribution, competition, the markets etc and also the implications of the driving forces for the people side of business the fundamental people contribution to bottom line business performance. Step 2: Develop a Mission Statement or Statement of Intent: This come up to human resources planning mirrors the section in business plan of Coca-Cola dedicated to clearing up why your company exists and what value it presents. Human resources planning will be based on your organizations mission statement, goals and objectives because your workforce will be in alignment with the company values. (Read more: Step 3: Conduct a SWOT analysis of the organization: This analysis will looks at the internal environment of company. By this analysis the human resource will find out what is Coca-Colas present strengths and what is weakness as well as current in future opportunity and threats to know the whether they able to achieve with the current human resources. SWOT analysis will ensure the clear image about the organisation resources such as capital worker. Step 4: Develop consequences and solutions; Human resource will amalgamate all essential for meeting the company objectives. It will take steps for developing the Human Resource Plan as below: Teamwork of staff among lower levels and the management should be created and maintained to support in various ways that would consider necessary in eliminating communication breakdowns and foster better relationship among workers. The management should emphasize on good corporate culture in order to develop employees and create a positive and conducive work environment. Performance appraisal is one of the important works in the logical and systemic process of human resource management. The information obtained through performance evaluation provides foundations for recruiting and selecting new hires, training and development of existing staff, and motivating and maintaining a work force by sufficiently and properly rewarding their performance. Without a reliable performance evaluation system, a human resource management system falls apart, resulting in the total waste of the valuable human assets a company has. Step 5: Implementation and evaluation of the action plans: The vital purpose of developing a human resource strategy is to make sure that the objectives set are equally helpful so that the reward and payment systems are incorporated with employee training and career development plans. There is very little value or benefit in training people only to then frustrate them through a failure to provide sufficient career and development opportunities. 2.4 Evaluation of how a human resources plan can contribute to meet Coca-Colas objectives: Human Resource Plan plays a vital role in the achievement of an organisations overall strategic objectives and clearly illustrates that the human resources role fully understands and wires the direction in which the organisation is moving. A complete HR plan will also support other specific strategic objectives undertaken by the marketing, financial, operational and technology departments. Generally Coca-Cola evaluates its HR plan in various ways which are below: It has the right people in place. It has the right mix of skills Employees display the right attitudes and behaviours, and Employees are developed in the right way. Coca-Cola decide a HR strategy plan can add value to the organisation if it has: Articulates more clearly some of the common themes which lie behind the achievement of other plans and strategies, which have not been fully identified before; and Identifies fundamental underlying issues which must be addressed its people are to be motivated, committed and operate effectively. The second area should be including: Workforce planning issues Succession planning Workforce skills plans Employment equity plans Motivation and fair treatment issues Pay levels designed to recruit, retain and motivate people a grading and remuneration system which is seen as fair and giving proper reward for contributions made. a consistent performance management framework which is designed to meet the needs of all sectors of the organisation including its people Furthermore, the HR strategy of Coca-Cola can add value is by ensuring that, in all its other plans as it takes account of and plans for changes in the wider environment, which are likely to have a major impact such as: Changes in the overall employment market demographic or remuneration levels Cultural changes which will impact on future employment patterns Changes in the employee relations climate Changes in the legal framework surrounding employment. 3.1 Explanation the purpose of human resource management policies of Coca-Cola: Coca-Cola believes that delivering superior performance needs better capabilities. So its HR policy is designed in line with this approach and based on attracting and retaining the talented people and developing them always. Developing Employees- is one of the main issues for human resource management. It continuously trained on How to Develop People. Employees, business objectives and capability levels are followed up by performance management.   Remuneration system and career management systems are planned on job family model. As a part of career management system, internal placement process is used so as to give them career and job improvement opportunities. In 2007 alone 97 positions have been filled through internal coursework. Successful and prospective employees are reviewed at talent review meetings done both at efficient and exclusive talent re-evaluate meetings and they are organized for next steps with individualized development programs. 3.2 Analysing the impact of regulatory requirements on human resource policies of Coca-Cola: The apprehension of policies can help an organization both internally and externally, that it meets requirements for multiplicity, morals and training as well as its commitments in relation to regulation and corporate governance. The HR policy of Coca-cola establishes a cultural diversity. HR policies also proved very effective at opinionated and building the desired organizational culture. These are a lot of rules and that really beneficiary from a company as well as from employee. With 27000 of Expatriates around the world, Coca-cola ensures that they receive the kind of packages and ongoing support that makes their relocation a positive experience. Coca-Cola team Management with all policies for international mobility with a long term basis. Coca-cola established such kind of policies about its internal environment that make sure that they are flexible, smart and complete enough to deal with the wide range of needs and issues that is very essential to run a business successfully. Task 3: Reviewing Human Resource Management 4.1 The impact of an organisational structure on the management of human resources: There is a important impact of HRM of Tesco on organizational structures that come into view organization in a effective way. The central decision-making system was ineffective to react quickly to managers requirements and concerns. So, Tesco started scrapping conventional, hierarchical organizational structures in favour of compliment, decentralized management systems. Subsequently, smaller number managers were involved in the decision-making process and companies were adopting more of a team approach to management. HRM professionals, as the management change, were charged with reorganizing workers and increasing their efficiency. These efforts also resulted in the explosion of part-time, or contract, employees, which required human resource strategies that contrasted with those applicable to full time workers. 4.2 Analysing the impact of an organisational culture on the management of human resources: Organizational culture and its environment factors in which organization exist determines the way of managing the organization (Saffold, 1988:547). The relationship between organizational structure human resources practices can be explained as follows. When the member of organization i.e. employees, understand and internalized the organzational culture which can be said as the way things are done around here it will enable for employee to choose strategy, and behavior that fit with their personality as well as with the main routines of organization activities. Since Indonesia is belong to country with high power distance and low uncertainty avoidance, it is likely that organizational culture that fit with this condition is parochial type. Parochial culture is characterized by the tendecy to give much attention to some factor such as family relationship, social relation, and personal backgroud, and less attention to capability and competency needed to perform the task. The main power is on the one hand, a powerful person such as the owner or the founder of the company, where the destiny of an employee depends on the hand of the most powerfull person (the boss). There is a division of work, the boss is the planner, the other are the doer. In the high power distance society, good leader or good manager in the eye of the employees, is someone who can act like a good father (Hofstede, 1997). This type of relationship will lead to less participative management in decision making. 4.3 The effectiveness of human resources management is monitored at Tesco: The central point on HR for developing the employees through constant training is vital to the success of the organization; it would amount to a waste of resources. As the UKs largest retailer across 14 countries with more than 470,000 employees making the challenges arise in managing such a large workforce. Throughout the Tescos corporate values: No one tries harder for customers and Treat people how we like to be treated. The interest in creating new and even in work is always important in any aspect of working industry. Value: These apply both to customers and staff, and for the latter focus on teamwork, trust and respect, listening, supporting and saying thank you, and sharing knowledge and experience. Support: Tesco can claim a perpetual support from the employees even though the company faces a dispute concerning the distraction that includes financial services. The company also stretched internationally and economic downturn is enough to keep the companys values. Growth: The Tescos HR functions are extremely entrenched. They are doing type to both short-term and longer term growth. The company is created 11,000 new jobs in 2009 and they will target the long-term unemployed. Meritocracy: Tesco boasts the best employee remuneration package in the food retail sector, with an award-winning pension scheme. Some 170,000 staff own shares or are members of share schemes, and there is discounted dental, health and life insurance on offer. 4.4 Justified recommendations to improve the effectiveness of human resources management in Tesco: Composition of the audit team: There has to be a representative from the HR function and from among senior line managers if the effect has to have any credibility. Identify the functions main customers: The input decision has to explain who makes the final decision to buy the services provided by the function. HR functions mission statement review: This statement explains the cause for the HR functions continuation, its principal actions and its most important values. Review the functions role in formulating and implementing the organizations strategy: This is critical point to establishing the connection between HR policy and practices as well as the organizations overall business strategy. Review the delivery of HR policy and practices: The benefit of this approach is that line managers can go anywhere if they are not happy with the service they be given from the HR function within the organization. Make internal comparisons to establish best practice: The organization have to make and continually keep posted a exclusive database of HR practices that gives an overview of developments within the worlds major organizations today. Review the outcome of analysis: Performance gaps have to be identified and the policy implications have to be discussed with the customer. The commitment for implementing the necessary improvements should be gained. Implement the agreed improvements and measure the progress against pre-set targets: The metrics selected should be the decided on right indicators of the HR functions performance and evaluate the results with industry averages, competitors, best practice firms, and/or with set targets or previous performance ratings.

Monday, August 19, 2019

Solutions to Poverty: Its Time To Deport The Homeless Essay -- Soluti

The homeless population is growing in America. There are more and more Americans living in boxes, sleeping on park benches and panhandling on the streets each day. These people tend to make us, the non-homeless, feel uncomfortable and unsafe. They are also placing increasing stress on the nation's economy. In short, the homeless are a burden on the rest of society. There needs to be action taken against them. "I shall now humbly propose my own thoughts, which I hope will not be liable to the least objection (Swift.)" I propose that all of the homeless be relocated to foreign third world countries. They can then be hired in American factories producing shoes, automobiles and other various goods at less than one dollar per hour. This will solve many of the problems that are mentioned in Marin’s â€Å"Helping and Hating the Homeless" and Michael Moore’s films â€Å"Roger and Me,† â€Å"Pets or Meat: The Return to Flint,† and â€Å"The Big One.† These problems include both safety and economic issues. The homeless have the ability to make the non-homeless feel threatened and unsafe (Marin.) â€Å"They are homeless, are strangers, alien and therefore a threat (Marin.)† The threat and danger that homeless pose to American society could easily be eradicated by shipping all of them to other countries. We would then no longer have to deal with them on a day to day basis. Yet another problem that could easily be solved by relocating the homeless is that of unemployment. American companies...

Sunday, August 18, 2019

Belonging :: Ukraine Traditions Culture Society Essays

Belonging The ideals embodied in the word "community" deal with the scientific description of specific human cultures. While traveling throughout the city of Warren, Michigan, you are bound to notice one of the many signs stating the following; "Welcome to Warren, the third largest city in Michigan." In the midst of this large city dwell approximately seventeen thousand humans of Ukrainian descent. With this many people you would need Cobo Hall to throw a get-together; however, we all seem to congregate happily at the Ukrainian Cultural Center. Throughout the Ukrainian Cultural Center’s twenty years of existence, the Center has faithfully serviced its patrons with libraries of knowledge, a museum, great food, and a social place to gather, the Odessa Lounge. The Ukrainian Cultural Center serves as the hub of most activities for Ukrainians in the metro Detroit area. You might say that I grew up in the place, nurtured by the members of Ukrainian decent who have served me like surrogate parents. It’s a large community, but I’ve grown to personally know most of the members and their families. The Center, as it is called, is not just a place to learn about me heritage, attend lectures, concerts, weddings, social and cultural activities. For me the Center is a place of belonging where "everyone knows my name," just as the words to the song in the TV sitcom "Cheers". The Ukrainian Cultural Center is situated south of Interstate 696 on the west- side of Ryan Road. This brown brick building does not look extremely elaborate or fancy, but rather, has the appearance of a large house. The building faà §ade is complimented with almond colored trim and brown shingles, the kind found on many homes in this residential area. The building’s pitched roof further adds the look and feel of a large family home. The elaborate landscaping intensifies the large house effect as well as hiding the road that runs across the front leading to the massive four hundred ninety-space parking lot in the rear. Masking the road with stones, shrubs, and several pine, maple and crab apple trees makes it look attractive and inviting from the front. Upon entering the building, you automatically know it is not a typical banquet hall. It has the look and feel of another country. The display at the entrance is filled with Ukrainian artifacts, like embroidered pillows, decorated pysanky, wedding wreaths, and other objects reflecting Ukrainian ethnicity.

Saturday, August 17, 2019

Coca-Cola Company Financial Results Analysis Essay

This paper will attempt to discuss the North American market for The Coca-Cola Company in the impact to volume growth or declines for the period, discuss the drivers of profitability during the quarter at The Coca-Cola Company and the likely long-term impact of these drives on profits, discuss the EPS results for the quarter in comparison to historic results and long-term growth targets, and discuss the emerging markets for The Coca-Cola Company and the likely future impact on earnings per share. Coca-Cola Company Financial Results Analysis Discuss the North American market for The Coca-Cola Company in the impact to volume growth or declines for the period The North American market for The Coca-Cola Company is growing positively. Increasing mobility of the company and continuing a positive image for emerging new middle class clients is fueling Coca-Cola into claiming the title of number one beverage producer in North America. Providing that outside factors do not put a slump on the economy, strategic focus of building a strong brand, creating a positive value for the products, and keeping with sound investment practices will ensure the continuing growth of The Coca-Cola Company. For the first quarter of 2012, the North American market for The Coca-Cola Company impact on volume was positive. First quarter reported that the North America Group’s volume grew 2% in the quarter. (Muhtar Kent, 2012) The net revenues increased by 5% with â€Å"as reported† volume growth of 1%. (Muhtar Kent, 2012) The volume growth reflected the effect of having one less day for the quarter in the current year. There was also a positive price/ mix of 3% and a 1% benefit due to the structural change in relation to the acquisition of Greayt Plains Coca-Cola Bottling Company. (Muhtar Kent, 2012) Sparkling beverage volume, drinks with carbonation, grew by 1% for the quarter and still beverage volume grew by 6%. (Muhtar Kent, 2012) There was a reported decline in operating income in the first quarter. (Muhtar Kent, 2012) Due to the cycling of lower commodity costs in prior periods as well as having one less day for sales in the current year quarter, comparable currency nuetral operating income declined 9% in the quarter. (Muhtar Kent, 2012) This decline may be linked to current year timing in comparison to the prior year, which was comtemplated in The Coca-Cola Company’s internal planning process. (Muhtar Kent, 2012) Discuss the drivers of profitability during the quarter at The Coca-Cola Company and the likely long-term impact of these drives on profits. The drivers for profitability came from strong brand programming, positive pricing of products and overall structure change. Smart investing is also another driver of profitability. The advertisement seen at events and on television programming has helped push The Coca-Cola Company’s products into the view of the consumers. The planning processes have positioned The Coca-Cola Company into staying conservative with its investments and watch the market fluctuations as to creating long term investment growth possibilities. (Muhtar Kent, 2012) Things on the radar for The Coca-Cola Company include watching the employment rate in the countries where they are located and the economic environment globally, in relation to if the markets are improving or declining. (Muhtar Kent, 2012) Keeping brands and investments healthy and positive are the main drivers that will impact the long term profitability of this company. Discuss the Earnings per Share results for the quarter in comparison to historic results and long-term growth targets. The earnings per share reported for the first quarter was $0.89. (Muhtar Kent, 2012) In comparison to April 30, 2011, the diluted net income per share was up by 9%, up from $0.82. (Muhtar Kent, 2012) The Coca-Cola Company launched a new program that was to starting the first quarter of 2012 and ending in 2015 called the â€Å"Productivity and Reinvestment program†. (The Coca-Cola Company Reports Full-Year and Fourth Quarter 2011 Results, 2012) This program ihas been set to provide an incremental yearly savings of $550 to $650 million. (The Coca-Cola Company Reports Full-Year and Fourth Quarter 2011 Results, 2012) This goal is fueled by the more than $500 million annualied savings from the previous productivity program launched in 2009 and ending in 2011. (The Coca-Cola Company Reports Full-Year and Fourth Quarter 2011 Results, 2012) The Company’s 2020 goal of designing and implementing the most effective and efficient business system is well on its way towards becoming a reality. Discuss the emerging markets for The Coca-Cola Company and the likely future impact on earnings per share Volume growth for newer markets in China, Japan, and Thailand are on the forefront of The Coca-Cola Company’s main list of places to increase their product presence and strengthen their brand. Having a good price mix of investments and watching the economic status of these countries will help the Company to make sound investment strategies and increase their earnings per share in these regions. China will be an important player in the growth of business for The Coca-Cola Company. This is one of the fastest and largest markets to gain control of and strong marketing practices, along with bringing new jobs to this powerhouse economy will only increase the likelyhood of achieving a positive earnings per share return. In Japan, expanding the current market of items like coffee, sparkling beverages, and teas would help to increase sales in this country. Keeping the brand present as this country tries to recover from a natural disaster in 2011 will help to ease The Coca-Cola Company’s presence back into the line of things for the consumers in this market. Working closely with bottling groups and keeping good ties are helping to spur coke in a positive direction as Japan attempts to recover from the prior year’s decline due to natural disasters. The Coca-Cola Company’s outlook remains positive as it attempts to keep moving forward in the market of beverages. The Company’s long term goals of increasing its efficiency in branding, increasing its productivity, creating new jobs globally, and working on restructuring the company is helping to keep the Company as a top contender in the beverages category and will help maximize its efforts to increase profits for itself and the shareholders.

Developing and applying theories in a pluralistic society – The Person Centred Method

For this assignment I will be considering Carl Roger's person centred method and it's application to lesbian women in a pluralist society, I will be drawing upon the theoretical frame work previously used in my presentation. Carl Rogers (1902-1987) was the founder of the person centred method his theories are associated with the Humanistic psychology it is also associated with Maslow(1908-1970) and phenomenological approach. Phenomenology is a philosophical assessment of the individual it was developed by Husserl (1975), the focus is on the subjective experience. The method involved requires the professional to suspend their assumption and interpretation of the client's world, thereby allowing the client to interpret and explore their own experiences and thoughts. It is important to consider the context in which psychological theories conceptualised and developed. Humanistic psychology developed in the industrial age and in the 50's and 60's it therefore places great importance on the individual as a person striving for independence, self actualisation and their maximum potential. Dryden et al (1989) have also given an outline of the origins of the humanistic theory, that these were in the affluent era of the 50's and 60's in California, terms such as self actualisation, can be just a ‘slogan' that is applied without any real meaning, when contrasted between the prosperous, optimistic society of California, it can have a different meaning for those people that are in poverty are unemployed or homeless. The concept of self actualisation which is considered necessary by psychologists such as Rogers can be explored in relation to lesbian women and how society conceptualises them. Homosexuality has been viewed by psychotherapists and psychiatrists as a mental illness, and was considered as such until 1974 when the American Psychiatric Association declassified it, however there was considerable opposition to this from psychotherapists, psychoanalysts, and ‘medical model' psychiatrists ( Mcleod J, 1998), in-fact psychotherapy was used to try to ‘cure' homosexuality. Although the work of Rogers' has encouraged progress and has been associated with movement away from the previous medical model of mental illness, one the draw backs of Rogerian person centred therapy out lined by Ivey et al (1997) is that it is a ‘highly verbal' technique, which is over-concerned with the deeper meaning of life rather than tackling problems and finding solutions. Therefore it may not be suited to all clients especially those with mental health problems etc. Roger's therapy known as ‘person centred' and non-directive aimed to change the balance of power towards that of the client, and to treat the individual as a ‘client' rather than a patient. However this point can be debated as to whether the balance of power is actually shifted and the control is with the recipient, rather than the provider of the therapy. Criticism of therapies, such as Rogerian, psychodynamic and cognitive behavioural according to Ivey et al (1997) is that they place responsibility for the problem with the client rather than considering structural, political and environmental issues that are relevant to the clients experience. The person centred method in relation to lesbian women needs to be applied in a way that is sensitive to them, therefore if the counsellor is male he will need to be aware that he does not impose his own assumptions and interpretation onto the client, firstly about his ideas about women's roles within society and as nurturers, wives and mothers, secondly stereotypical perceptions about lesbianism. Feminists criticise models of the helping relationship which have their origins in the white middle class male ideology, they relate this to the way a patriarchal society oppresses women into submissive roles, Banks (1999) also questions whether male therapists can validate a female clients experiences in a male dominated society. Hetro-sexual women can also oppress lesbians through negative assumptions and homophobia that can lead to imposing our own values and assumptions about lesbian relationships, McLeod (1998) gives a good example where a female therapist tried to actively encourage her lesbian client to date men. The person centred approach places particular emphasis on the use of the core conditions, genuiness, unconditional positive regard and empathy, and its view of human nature is positive and optimistic in comparison to Freudian psychology. The core conditions out lined by Rogers plays an essential part in building a therapeutic relationship, between the therapist and the client. From my professional experience when working as education social worker relating to a teenage pregnancy, the girl was fifteen years old and Asian. I was surprised when she said that she thought she was a lesbian, however working with the young person and applying Rogers core conditions, of genuiness, empathy and unconditional positive regard, enabled me to realize that people need to discover their sexuality and who the real person is; society can place pressure on young people to conform to the norms of a white, heterosexual society and thereby place conditions of worth on them. Unconditional positive regard which is accepting the clients experiences without judgment is essential in building a therapeutic relationship, however if the counsellor has absorbed negative, homophobic assumptions about homosexuality, from the society that he/she lives in then these may consciously or unconsciously be transferred on to the client. Humanistic psychotherapist Don Clark (1987) has expressed that therapeutic neutrality is impossible to maintain, since we have taken on board society's negative stereotypes of homosexuality, he has stated that â€Å"it is presumptuous to assume that counsellors who have been taught about valuable concepts such as unconditional positive regard are able to apply them with gay-lesbian clients if they are not aware of their own heterosexual or homophobia biases† (Davies and Neal,1996) A lesbian women may for example find it difficult to come to terms with her own sexuality, because of negative stereotypes and stigma associated with it, â€Å"Lesbian women are raised to view themselves as a half person without a man, they may see marriage as a door to personal growth, adult hood, freedom, and motherhood†Ã¢â‚¬ ¦. ( Davies and Neal,1996) the counsellor may therefore need to enable the lesbian woman to restore her self esteem and her concept of being a woman, the traditional female roles, as mother and wife may not be stereotypes that she aspires to. The impact of Homophobia on the self concept of a lesbian woman will create conditions of worth, therefore lesbians may feel they are not worthy individuals if they are not heterosexual, do not have children, have a male partner and behave as society expects women to do. Bradshaw (1998) has defined the concept of ‘Toxic shame' in relation to internalised homophobia within the self-concept. This notion cannot be fully understood without the use of a more eclectic approach to counselling because it states that the self concept can become, fragile and a false self concept can develop, through denial, this may be conscious or unconscious but it will be due to the fear of discovery. Toxic shame can lead to the development of defences which can lead to alcohol, substance abuse, suicide attempts, distancing oneself from others, underachievement or over-achievement etc. Being functional or dysfunctional human being is particularly relevant to how lesbian women's identity and self concept develops, becoming functional human being requires being able to use ones own organismic valuing process, which maximises the potential to grow and become the true self. The dysfunctional human being lives to meet the values of others to acquire love and respect. Coming out as a lesbian therefore is fraught with anxiety and even danger of rejection by family, friends and community. The primary question is will they be valued by society if they come out as Lesbian? The organismic need to come out and be accepted as a lesbian should be facilitated by the therapist to enable the client to accept their real identity; however the client should be ready to do this in her own time. Therefore acceptance from the therapist or social worker or other professional is an essential first step. However therapists as well as other professionals such as social workers can easily oppress lesbian women, an example from my practice experience when working with the Education Welfare service in a case where the child was not attending school regularly, during the home visit the client revealed that her relationship with her husband had broken down and that she had started a lesbian relationship, this immediately led me to make the assumption that the child's non-attendance may be related to this new relationship. On reflection I noticed how easy it was to jump to a conclusion relating to same sex relationships and would I have made the same assumption if the relationship was with a partner of the opposite sex? Drawing from my own experience I notice how easily professionals from helping organisations can make assumptions that can lead to discrimination and oppression, when working in a refuge for vulnerable women that had been the victims of domestic violence, a Black woman with four children came to the centre it was assumed automatically by the member of staff taking down her history that the abusive partner was male. The woman found that she had to explain that she was in a lesbian relationship, and the abusive partner was another woman. This is a good example where social assumptions and stereotypes where women are perceived to be submissive, passive individuals that are the victims of domestic violence rather than the perpetrators of it. It also shows that assumptions are made by professionals regarding relationships that a partner automatically means someone of the opposite sex. The person centred method when applied to lesbians need to take into account the experience of the individual as a woman and also as lesbian her experience needs to be valued and respected, this method if used effectively according to Rogers, can build up the self -worth and self acceptance. However Davies and Neal (1996) state that few British training courses in counselling or psychotherapy cover working with lesbian, gay and bi-sexual people. They propose a model of gay affirmative therapy; this should be incorporated into other theoretical methods such as humanistic and psychodynamic etc. â€Å"Gay affirmative therapy is not an independent system of psychotherapy. Rather it represents a special range of psychological knowledge which challenges the traditional views†¦Ã¢â‚¬  Davies and Neal (1996) Gay affirmative therapy is an eclectic model that incorporates both theories. 2 important factors pointed out by Davies and Neal is firstly whether the counsellor is competent to counsel the homosexual individual, and secondly that it is important for the counsellor to examine their own ‘ideas about values, moral and lifestyles when working with clients who are culturally different'. This is the important factor of genuiness or congruence that Rogers has defined, Kus (1990), states that a therapist should be open and honest about personal prejudices that they hold about homosexuality, and refer clients on, however congruence can be much more difficult in practice, if the therapist or the client with holds information from each other in the relationship. Empathy is also an important core condition that was noted by Rogers with in the person centred approach, it is a deep understanding of the clients personal perspective of their problems, however it can be argued whether a heterosexual person can fully understand what it feels like to be a lesbian, similarly can a white person fully understand what it feels like to be black? This question exposes the difficulty of cross-cultural counselling, especially if the counsellor or therapist is unaware of the their own prejudice for e.g. non-verbal behaviour, body language or are ignorant about the issues for lesbian women. However it is important for professionals such as therapists not to assume that all lesbians need counselling for coming to terms with their sexuality, counselling may be required for a wide range of other issues as with hetero sexual women. R.J, Kus (1990) states that one of the most frequent criticism concerning helping professionals is that they get ‘fixated' upon the homosexual life style and lose sight of the issues the help is being sought for, this means that the therapist assumes that the life style is the problem, despite the client stating other issues that help is sought for. The Humanistic perspective has contributed to social work practice by providing valuable criteria working in anti-oppressive and anti-discriminatory way with service users, the most useful contribution is the person centred approach, which facilitates building of genuine helping relationship and listening to the service user. It also acknowledges that the client is expert on his/her particular problems. The person centred method has many positive aspects that can be used by social workers and other helping professionals, and aspects of this model can be incorporated with other theories to provide an eclectic model that can be used effectively by them. For example the humanistic person centred method is a valuable tool to build warm, respecting and trusting relationship with clients such as lesbian women, it will facilitate understanding their present situation, and how they view them selves within society and explore their organismic needs. Aspects of the psychodynamic approach may be useful in the enabling the client to explore their unconscious feelings and motives, whilst multicultural perspectives, acknowledge the cultural background and identity of the individual. I think that for anti-discriminatory social work practice that can empower the individual an eclectic model may be the most useful approach in a helping relationship.