Advantages of Activity Based Costing

In modern business environment, the use of traditional costing system is no longer relevance to the company to achieve competitive advantage. Nowadays, Activity Based Costing is considered as one of the effective tools to enhance the ability of the organisation to meet global competition. This had resulted in the change from traditional costing system to an increasingly popular costing system such Activity-Based Costing (ABC). ABC system has emerged as an alternative to traditional costing system to meet the need for accurate cost information about the products, services, customer and processes. ABC performs the arithmetic to provide accurate cost information while Activity Based Management (ABM) is focused on using this information obtained from ABC to manage activities in order to improving business (Gunasekaran et al. , 2000). Generally ABC systems enable indirect and support expenses onto each activity. Following by identify the cost drivers to measure the activity used by cost objects and allocate them to cost driver. In order word, ABC helps the manager to understand about the cost and expense in each production by giving managers a clearer picture of the economics of their operations to managerial decision making at a strategic level (Kaplan and Copper, 1998). Apart from that, in twenty-first century market which is global consumer markets and rapidly changing product technologies have forced global manufacturers to make dramatic changes in their products, markets as well as production strategies. In order to stay in the global market, organisations are advice to adopt ABC not only produces products at faster rates, but they produce with greater consistency and conformity to quality specifications. Also, ABC system allows the manufacturers to reduce the time between customer order and product delivery which can gives the manufacturer a competitive advantage in improving customer service (Gunasekaran et al. , 1999). Therefore, it is necessary for organisation to adopt ABC system which can assist managers in identifying the value-added activities which they could further improve to meet customer’s demands and enhancing the product quality and process simplification and efficiency (Marx, 2009). For example, MelCo is the company that implements ABC and gets the benefits from it. MelCo is the only manufacturer of engineering components in Melbourne. Its previous costing system was a conventional costing system where overheads were allocated to products based on labour hour utilised (Sohal and Chung, 1998). However, management found that implement ABC system in the organisation is seem to be useful because it can assist high level of flexibility and responsiveness that demanded by the marketplace. Besides, ABC system can generate true costing and pricing which automatically give performance measures and product profitability as well as provide a variety of information for management in strategic decision making. Even though it incur high cost, MelCo think that it is worthiness because it provides a tool for management for commercial decision making although it just implement for 12 months (Sohal and Chung, 1998). Due to the changes of business environment, the company requires to manufacture very wide product range for a large customer base with high quality and innovative products in order to fulfil the demand of the consumer. By implementing ABC in organisation, ABM guides efforts to adapt business strategies to meet competitive pressures as well as to improve business operations. ABC information enables ABM to yield continuous improvement process. By continuous improvement, organisation can yield the maximum profitability as well as improved the customer’s satisfaction (Gunasekaran et al. 2000). Nowadays, customers want products and services that fit their specific needs; they want quality service at affordable price to be right now. However, since traditional costing system is volume-based, inaccurate information will be generated which lead to company make wrong decision (Gunasekaran et al. , 1999). Apart from that, stable product and mass production are no longer valid for today manufacturing system. Thus, manufacturing companies have reduced the implication of traditional cost accounting system by implementing ABC systems. In contrast to standard costing, ABC can identify value-added and non-value-added activities. To clarify this, all activities should be compared with similar activities in another company or within the organisation in order to perform the best. Hence, benchmarking should be encourages to be carried out for both value-added and non-value added activities because it is a best practice which is mostly used in real-life situation (Gunasekaran et al. , 1999). For example, 100% on time delivery of customer orders is an essential activity. Apart from that, non-value-added activities such as inspection and material handling can be reduced by using different quality assurance methods and techniques such as total quality management and just in time. With ABC, the company has a better access to decision which related to TQM and JIT (Gunasekaran et al. , 1999). To achieve cost reduction in a strategic way, activity-based costing presents to be more accurate in determining costly activities in order to help companies to better manage those activities. Unlike the information available under traditional management accounting, ABC systems are capture the significant information among customer orders and provide strategic decision making with the indication of the changes in the customer’s specifications (Lere, 2000). By implementing ABC system, it also can reduce non-value activities as well as cost of their products to compete in today competitive market. Non-value added activities can be eliminated with the implementation of strategies such as total quality management, just in time and business process re-engineering. Managers should pay more attention to those activities which will incur high cost but does not add any value to the product. Besides, managers prepared with the ABC systems were able to reduce overall costs, identify the opportunities for continuous improvement of the products. Nowadays, technology plays a dominant role of integrating various functional areas. Although the automation in advanced manufacturing environment has reduced the labour component, at the same time overheads have increased (Gunasekaran et al. , 1999). Therefore, in manufacturing environment, it is necessary for organisation to minimize non-value adding activities to reduce the cost of their products to compete in the market. By implementing ABC system in organisation, it will help to reduce direct labour component, increase in overheads as well as productivity of knowledge workers. Apart from that, ABC also helps organisation in better communications and team working environment as well as reduce time required to perform an activities due to knowledge workers and re-engineering the suggestions by employees to reduce the non-value activities (Gunasekaran et al. 1999). In contrast, the traditional costing systems do not provide non-financial information such as defect rates, level of quality about the organisation. However, implementation of activity based costing is not an easy task as there are several difficulties in implementing ABC system. One of the first fundamentals for the success of an ABC implementation is top management support for the project (Zhang and Che, 2010). The failure of ABC projects can generally be attributed to lack of visible and active management. If the organisation’s senior managers do not show the commitment and act passive in the program, it will negatively reduce the motivation of the employees. Apart from that, the productivity of the employees will also affect as well. Therefore, top management should be give full support with clear understanding of goals and objectives of the whole organisation to the employees. Besides, they should meet regularly in order to advise the management on the strategic and technology business problems (Gunasekaran et al. , 1999). Commitment of employees is one of the important factors in implementing ABC system. For the successful implementation in ABC, the employees must have a clear understanding of its capabilities, goals and objectives (Zhang and Che, 2010). As a result, education and training are necessary for the employees to make sure that they understand the objective of ABC system. When the employees are well trained and educated, they can easily reduce the time and effort required to perform an activity, on-time delivery as well as reduce the cycle time of the product. Also, employees should be provide with internal and external company training facilities to ensure them gain latest knowledge and trend in order to maintain company’s standard in today global market (Zhang and Che, 2010). For example, MelCo is a company that implementing ABC system and it found that the problems during implementation was lack of available skills in-house which means that they do not have considerable amount of education and training. Therefore, MelCo are recommended that training of employees should be taking into consideration (Sohal and Chung, 1998). As a conclusion, the changes of global business environment had changes the way of the company doing the business and shift traditional management accounting to strategic management accounting for cost management in organisations. However, it does not means that traditional management accounting is usefulness and not applicable in today business environment. Relevance of traditional cost accounting is very subjective in each view of the organisation. It may be suitable for some companies treated standard costing and variance analysis as a tool that enhances planning and control and improves performance evaluation rather than abolished it. To compete in today business environment, strategic management accounting is the most suitable accounting system for the organisation as ABC method can provides more accurate and better cost information which can helps manager to understand and make strategic decision making. Furthermore, ABC system can eliminate the non-value added activities which added value to the product cost, by doing so, organisation can reduce those unnecessary costs. Thus, ABC system is most appropriate management accounting costing in today business environment. However, there are several problems and difficulties in implementing ABC system, company should take into consideration when implementing ABC in order to maximize the fully benefits for ABC systems.

Friedrich Froebel, Founder of Kindergarten Essay

Friedrich Froebel was a German educator of the nineteenth century who developed an Idealist philosophy of early childhood education. He established kindergarten and education for four and five-year-old children. Kindergarten is now a part of education worldwide. Friedrich Froebel was born in the small town of Oberwiessbach, Germany in 1782. His mother died when he was a baby. His father remarried, but Froebel never liked his stepmother. His feeling of rejection and isolation remained with him for life. This had a strong effect on his theory of early childhood education. He believed the kindergarten teacher should be loving, kind and motherly. Froebel also had an unsatisfactory relationship with his father which, along with his shyness, caused him to be â€Å"introspective and socially inept† (Gutek, 2005, p. 261). Therefore, he wanted his kindergarten to â€Å"foster a sense of emotional security and self-esteem in children† (Gutek, 2005, p. 261). At the age of ten, Froebel went to live with his uncle. As a young child, Froebel spent a lot of time playing in the garden around his home. This led to his love of nature and had a profound effect on his educational philosophy. When he was fifteen years old, Froebel apprenticed with a forester and surveyor and studied forestry, geometry and surveying in school. He briefly attended the University of Jena from 1800-1802. Then he studied architecture at Frankfurt University. Although he ended his studies without receiving a degree, Froebel gained a sense of artistic perspective and symmetry he later used to design his kindergarten â€Å"gifts† and â€Å"occupations. † While in Frankfurt Froebel was hired as a teacher at the Frankfurt Model School, which was a Pestalozzian school. He studied the Pestalozzi method of instruction which emphasized using objects to teach. His method rejected the use of corporal punishment and emphasized respecting the dignity of children. This method of teaching very much appealed to Froebel. Froebel wanted to incorporate Pestalozzi’s method and creation of a loving and secure environment for children in his own teaching methods. After teaching at the Model School for three years, Froebel studied with Pestalozzi for two more years Froebel also decided to study languages and science at the University of G? ttingen. He wanted to identify linguistic structures that could be used in language instruction. During this time he became very interested in geology and mineralogy, and also pursued this in his studies. Froebel believed that the process of crystallization (moving from the simple to the complex) emulated a â€Å"universal cosmic law that also governed human growth and development† (Net Industries, 2008, Biography section,  ¶ 3). He would later incorporate the geometric shapes and formations in crystals to create his kindergarten â€Å"gifts. † In 1816, Froebel started a school in Griesheim called the Universal German Educational Institute. He enrolled students who were 7 years old or older. The school eventually moved to Keilhau. The school remained opened until 1829 when it struggled and was forced to close. However, Froebel was able to test and develop some of his educational ideas in his school. In 1818 Froebel married Henrietta Hoffmeister. She shared Froebel’s love of children and assisted in his educational work until her death. Froebel established an educational institute at Wartenese in 1831. Later, he was invited to establish an orphanage at Burgdorf. Here he conducted a school for the town children and a boarding school for those who lived away. He trained teachers and established a nursery school for 3 and 4 year olds. He developed songs, rhymes, games, physical exercises and other activities for the nursery school. He experimented with the objects and other materials that eventually became his kindergarten gifts. He also stressed play and its role in education. In 1837, at the age of 55, Froebel relocated to Blankenburg and established a new type of school for early childhood education. He called it â€Å"kindergarten,† or â€Å"the children’s garden† (Smith, 1999,  ¶ 5). This word expressed Froebel’s vision for early childhood education: â€Å"Children are like tiny flowers; they are varied and need care, but each is beautiful alone and glorious when seen in the community of peers† (Smith, 1999,  ¶ 6). He used play, songs, stories, and activities to establish an educational environment in which children, by their own activity, could learn and develop. According to Froebel, this meant that children, in their development, would learn to follow the â€Å"divinely established laws of human growth through their own activity† (Net Industries, 2008, Biography section,  ¶ 5). This is where he used his kindergarten gifts and occupations. â€Å"Gifts were objects Froebel believed had special symbolic potential. Occupations were the raw materials children could use in drawing and building activities that allowed them to concretize their ideas† (Gutek, 2005, p. 265). Froebel became famous as an early childhood educator in Germany and by 1848, forty-four kindergartens were operating in Germany. Froebel began training young women as kindergarten teachers. Kindergarten achieved its greatest influence in the United States. It was brought to America by the Germans after the European Revolution of 1848. Kindergartens appeared wherever there was a large concentration of German immigrants. Henry Barnard, the first United States Commissioner of Education, introduced Froebel’s kindergarten into educational literature in the 1850’s by including it in the American Journal of Education, of which he was the editor. He also recommended to Congress that a public school system be established for the District of Columbia that would include kindergartens. In 1873, William Torrey Harris established a kindergarten at a school in St. Louis, Missouri and incorporated it into the public school system. This event led to more public schools incorporating kindergartens into their systems. Eventually, Harris became the U. S. Commissioner of Education and he continued to press for the incorporation of kindergartens into public school systems throughout the United States. Before Froebel started his kindergarten, children under the age of seven did not attend school as it was believed that these young children did not have the ability to develop the cognitive and emotional skills needed to learn in a school environment. However, Froebel believed in early childhood education: â€Å"because learning begins when consciousness erupts, education must also† (Pioneers, 2000,  ¶ 7). In his book, Education of Man, Froebel states the idealist themes of his philosophy: â€Å"(1) all existence originates in and with God; (2) humans possess an inherent spiritual essence that is the vitalizing life force that causes development; (3) all beings and ideas are interconnected parts of a grand, ordered, and systematic universe† (Net Industries, 2008, Froebel’s Kindergarten Philosophy section,  ¶ 1). This is what Froebel based his work on, claiming that each child had an â€Å"internal spiritual essence – a life force† (Net Industries, 2008, Froebel’s Kindergarten Philosophy section,  ¶ 1). This life force seeks to be manifested through self-activity. He also believed that â€Å"child development follows the doctrine of preformation, the unfolding of that which was present latently in the individual† (Net Industries, 2008, Froebel’s Kindergarten Philosophy section,  ¶ 1). Froebel’s kindergarten created a special educational environment in which this self-activity and development occurred. Froebel used his kindergarten gifts, occupations, social and cultural activities, and especially play to promote this self-activity. Froebel also believed that children were to learn that they were members of â€Å"a great universal, spiritual community† (Gutek, 2005, p. 266). Thus the use of games and social activities. According to Froebel, play was essential to educating the young child. He believed that through engaging with the world, understanding would develop. That is why play was so critical – it is a creative activity through which children become aware of their place in the world and the world around them. Education was to be based on each child’s interests and spontaneous activity. The kindergarten teacher’s job was to create an environment that would stimulate the child’s development. She was also to create a safe, secure environment that prevented anything from disturbing this process. It was essential to the kindergarten children’s progress that the teacher did not hinder the child’s free play and individuality. Each child would learn what he was ready to learn when he was ready to learn it. As Froebel states: â€Å"Education in instruction and training, originally and in its first principles, should necessarily be passive, following (only guarding and protecting), not prescriptive, categorical, interfering† (Sniegoski, 1994, p. 8). Froebel believed the kindergarten should have a pleasant physical environment. He recommended the use of an adjoining garden or a brightly painted room with plants, animals and pictures. This should also be a prepared environment which would provide the teacher with the proper tools which the teacher felt would be most beneficial to the learning environment. And instead of traditional books, the kindergarten should teach using geometrical play objects of different shapes, sizes and colors (â€Å"gifts†). He also believed in symbolism and that if a child played with the â€Å"gifts,† they would help the child to understand fundamental truths. Froebel’s gifts consisted of: six soft colored balls; a wooden sphere, cube, and cylinder; a large cube divided into eight smaller cubes; a large cube divided into eight oblong blocks; a large cube divided into twenty-one whole, six half, and twelve quarter cubes; a large cube divided into eighteen whole oblongs with three divided lengthwise and three divided breadthwise; quadrangular and triangular tablets used for arranging figures; sticks for outlining figures; wire rings for outlining figures; various materials for drawing, perforating, embroidering, paper cutting, weaving or braiding, paper folding, modeling, and interlacing. (Net Industries, 2008, The Kindergarten Curriculum section,  ¶ 1). Also, Froebel designed â€Å"occupations† to be used in the kindergarten. These allowed more freedom and were things that children could shape and manipulate. Examples of â€Å"occupations† are string, sand, clay, and beads. As always, there was an underlying meaning in all that was done in Froebel’s kindergarten. â€Å"Even clean up time was seen as a reminder to the child of God’s plan for moral and social order† (Nichols, n. d. , Occupations section,  ¶ 1). Froebel’s careful study of the nature of children and their part in the world continues to be of great importance, as it opened a door to a new world in childhood education. Froebel attached importance to what â€Å"originated in children, not merely what adults gave them to do or learn† (Sniegoski, 1994, p. 15). He also discovered the educational value of play and the use of new non-book, hands-on materials in teaching children. Froebel provided a â€Å"theoretical basis for early childhood education that recognized stages of intellectual growth† (Sniegoski, 1994, p. 15). The one aspect of Froebel’s theories that has disappeared for the most part is the mysterious symbolism that overcastted his educational philosophy. However, his ideals of freeing children to develop according to their own interests and needs and giving them a bright, playful, nurturing environment in which to learn remains an important and vital part of early childhood education today. References Gutek, Gerald Lee. (2005). Friedrich Froebel: Founder of the kindergarten. In Historical and philosophical foundations of education: a biographical introduction (4th ed. ) (pp. 256-273). Upper Sadle River, NJ: Pearson Education, Inc. Lucas, Bill. (2005, October 24). Studying the creation of kindergarten. In Boxes and Arrows: The Design Behind the Design, July, 2008. Retrieved July 12, 2008, from http://www. boxesandarrows. com/view/studying_the_creation_of_kindergarten. Net Industries. (2008). Friedrich Froebel (1782-1852): Biography, Froebel’s kindergarten philosophy, the kindergarten curriculum, diffusion of the kindergarten. In Education Encyclopedia. Retrieved July 10, 2008, from http://education. stateuniversity. com/pages/1999/ Froebel-Friedrich-1782-1852. html. Nichols, Rachel. (n. d. ). Friedrich Froebel: Founder of the first kindergarten. Retrieved July 11, 2008 from http://hubpages. com/hub/ Friedrich-Froebel-Founder-of-the-First-Kindergarten. Pioneers in our field: Friedrich Froebel: Founder of the first kindergarten [Electronic version]. (2000). Scholastic: Early Childhood Today, August, 2000. Retrieved July 11, 2008 from http://www2. scholastic. com/browse/article. jsp? id=3442. Smith, Mark K. (1997). Friedrich Froebel. Retrieved July 12, 2008 from http://www. infed. org/thinkers/et-froeb. htm. Sniegoski, Stephen. (1994). Froebel and early childhood education in America. Retrieved July 12, 2008 from the Educational Resources Information Center Web site: http://www. eric. ed. gov/ERICDOCS/data/ericdocs2sql/content_storage_01/ 00000196/80/14/19/02. pdf.

The use of Sales Tax Essay Example | Topics and Well Written Essays - 750 words

The use of Sales Tax - Essay Example The drive of capitalism for this country relied on many factors that included slavery, turned raw goods into products, factories, and the ability to produce such a drastic workforce. Hence, Smith’s ideas of capitalism along with an adequate tax system that can power the nation in its quest to be financially solidified. The use of sales tax in America is implemented at a state level and is utilized for education, infrastructure, and Medicare. Many cities and countries have their own special rules regarding state tax. In essence, there is no federal sales tax. Clearly, that is because the population of state tax varies based on population, deficit, and economic growth (â€Å"Rousse, 66†).   Although no clear of sales tax can be found during the revolutionary time period, the forefathers of the country did implement an excise tax on whiskey enacted in 1791. For instance, Minnesota does not have a sales tax. Sales tax is calculated by multiplying the original price of the item by a tax rate. Sales tax is also special in a fact because it is collected at the time of sale (â€Å"Rousse, 66†).    Sales tax is unique in its manner because it is only imposed once during the time of purchase. However, this rule can be modified. For instance, items such as used cars fit this description. In this particular scenario, sales tax can be charged on the same item multiple times (â€Å"Rousse, 66†). The common example of sales tax is prevalent in grocery stores in which individuals are charged with this tax when buying their produce and groceries. Researchers that study economics have comprehensively studies the effects of sales tax have concluded that it harnesses the local economy. One of the key elements that sales tax is utilized for is to fund education. Since sales tax is based on a state basis. Illinois is a prime example of this sales as the school system is injected with sales tax revenue (â€Å"Rousse, 66†). This is essential beca use the money is allocated in a very efficient manner that benefits the economy. Since the housing market is on the bubble right now, the sales tax that is derived from the properties are valuable enough to dictate funding of education. As a matter of fact, lawmakers approved sales tax as a funding source for school districts in 2007. Since the market is on the bubble, many economists say that it makes logical sense to facilitate individuals by relying on sales tax rather than property tax. The debate over sales tax has been the hallmark of criticism and critique. Many individuals feel that the sales tax should be regressive just like the progressive tax. Many people insist that the sales tax imposes a huge burden on low-income families. In addition, the government is contemplating the decision to charge sales tax to online retailers. During the year of 1992, the Supreme Court ruled that retailers don't have to collect sales taxes in states where they do not possess any leverage (â €Å""Should States Require Online Retailers to Collect Sales Tax?† ). Both state and the local government has been urging Congress to repeal that decision and actually charge online retailers a sales tax as numerous bills have been proposed in Congress. Many Americans feel that shopping online is cost-effective as it allows them to skip this tax. In essence, if an individual bought items from an online retailer, they are obligated to owe tax to state even though the states really do not have supreme authority to

How best to evaluate the company's involvement in corporate and social Case Study

How best to evaluate the company's involvement in corporate and social responsibility - Case Study Example An organization that makes a positive impact on its society will be able to succeed better in the market. For any organization, to be truly successful in every sense it needs to ensure that it is actively involved handling both corporate and social responsibilities. This essay is aimed at answering the question: â€Å"How best to evaluate the companys involvement in corporate and social responsibility?† The whole essay will revolve around the case study on Starbucks: â€Å"Starbucks Global Quest in 2006: Is the Best Yet to Come?† (Shah, Thompson & Hawk, 2007). Two other journal articles will be identified and discussed that will relate to the case and will help in answering the above questions. Starbucks is a very good example of how corporate and social responsibilities can be beneficial and advantageous for an organization. There are many issues and instances in the case study that highlight the involvement of Starbucks in corporate and social responsibility. Starbucks’ corporate and social responsibility has been one of the main reasons for it being a reputed brand in the world and it is admired for the same. One of the main issues that the company faced was the low morale, unity and confidence of its employees at the time of acquisition of Starbucks by Il Giornale. This was handled were sensibly and responsibly by Howard Schultz. Schultz inspired employees to take individual responsibility and be part of the decision making process. He went the extra mile to ensure that the employees felt they were a part of the company and the company success was a collective success of everyone and not just one person. Employees are the most important asset of any organization and the way an organization treats their employees indicates the commitment of the organization towards it corporate responsibility. The health care programs of Starbucks are another indicator of the corporate responsibility of Starbucks. There was a

Sex Education Research Paper Example | Topics and Well Written Essays - 1250 words

Sex Education - Research Paper Example Children are curious about sex.† (Sex Education at Home). The changing social and cultural conditions have made a huge impact on the minds of the people and more so among teenagers. There are a lot of issues pertaining to the development of teenagers particularly with regard to their sexual development. One of the most commonly encountered problems by the teenagers of today deals with their sexual desires and the age at which it is expressed. Teen pregnancy has also risen worldwide over the years which is mainly attributed to the lack of knowledge about abstaining from sex at very young age and the precautions that can be taken if in case they engage in sex. Teenage pregnancy is associated with the risk of sexually transmitted diseases, low-birth weight children, and in addition also affects the studies and subsequent career of teenagers. This has resulted in an increased dependence on sex education to help young children learn about sex (Rector and Johnson). With the rapid gro wth in information, the term sex is being often used in today’s world. ... One of the major recent problems associated with early expression of sexual desires is teen pregnancy. These issues have stressed the need and importance of sex education both at home and educational institutions in order to ensure good reproductive health and general wellbeing of children. Sex education in schools becomes even more warranted in cases where parents do not have appropriate education and resources to guide their children. It is the moral right of every child, especially girls, to be provided with sex education as it will help to prevent unwarranted pregnancies, sexually transmitted diseases and conditions such as suicide (Gabriela Women’s Party). It has been widely believed that youth should abstain from making decisions about their sexual preferences until they are at least 18 years of age or in other words till they complete their high school as research suggest that such children are able to perform better in their academics and are less likely to become scho ol-drop outs. It has been shown that children expelled from school due to the poor performance are less likely to do well in their life as they are left with little success in all their endeavors (Rector and Johnson). This has led to an increased focus on sex education for children right from a young age. Many people have argued against detailed sex education for children with the fear that they may negatively influence them. However, frightening people about sex and sexual practices have not helped them understand the morality of sex. â€Å"Attempts to impose narrow moralistic views about sex and sexuality on young people through sex education have failed.† Only

660 Assignment 5 Example | Topics and Well Written Essays - 500 words

660 5 - Assignment Example Situational leadership model has outlined three critical elements that come into play in the situational leadership theory. Among them is the leader, the followers and the circumstance/situation at hand that has to be handled. Applying this theory to Windber Medical centre and its administration by F. Nicholas Jacob, we get all the three factors of the theory coming into play. First we have Jacob has the leader, the followers being the workers and the situation being the poor state of performance of the hospital in terms of service delivery and its remuneration to its workers. Jacobs’ approach to the situation was one that depicted his task behavior and at the same time relationship behavior. He talked to the workers in a bid to know what they would want done about their workplace to improve the situation. More so he reached talks with the surrounding community in his efforts to establishing good relations with them. He got engaged in instructing the workers what to do, selling ;by extending his relations to the surrounding community, participating and delegating some duty to his juniors for instance putting somebody in charge of the food service. This refers to a follower’s ability and willingness to successfully accomplish a specific given task. This does not evaluate the individual/group’s innate values and qualities. In applying this to Jacobs’ case we find that 32 employees who were not willing and ready to cope up with the new working conditions were laid off as others joined the institution amidst impressive economic and developmental performance. A continuum ranging from R1(lowest readiness) to R4(highest readiness) has been crafted to show the extent of this ability and willingness by the followers to perform task. The task to be accomplished by Jacobs as the president of Windber was to raise the performance of the institution and make sure it’s not closed down. Jacobs had to ensure the old structures

Pop Culture Essay Example | Topics and Well Written Essays - 1000 words

Pop Culture - Essay Example She normally lights a spark in people that grows into a flame. That flame then reaches out and lights up another. It is pop starts like her who directly affect the hearts and mind of fans. In effect, those fans display their love by backing up the music, contributing to causes touted by that celebrity. Regularly, a fan understands more about what happening in the world since they heard it from their favorite pop star rather watching the evening news. They give and take relationship becomes consecrated to the fans, and precious to the pop start. Britney Spears is most understandable examples of mind control in the entertainment industry (â€Å"Britney Spears’ 30 Most Outrageous Outfits† 1). Since she exploded into the music industry in 1998, Britney Spears has turned to be a pro at turning heads on red carpets, in addition to concert platforms. Whether she was dressed up for an awards event, or dolled up for Starbucks run, what Britney was donning became nearly ass celebrated and assessed as the hits she sang. Whereas we wait to see what outstanding garments brings out the closest during the promotion of her subsequent album. Britney normally looks very pretty and stylish in her outstanding outfits. Britney Spears has courageous fashion decisions that leave most people delighted at the sight of her outfits. Britney Spears also takes his time to gesture at his fans, recognize them and reassure herself that in spite of the situations, she is still beloved and that fans have not neglected him. Her gesticulation is normally spontaneous and typical (â€Å"Britney Spears† 1-2) Pop queen Britney Spears is known to wear famous brands, such as Diesel, Louis Vuitton, Dolce&Gabbana, etc†¦ She does not like to be seen wearing, in what some people would think is, ‘’normal clothing’’. As a pop queen, her expectations are way high up in the sky. She has a huge ego, and her self-esteem is up.