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Monday, August 24, 2020
Job Satisfaction in Pharmacy Personal Statement Example | Topics and Well Written Essays - 500 words
Employment Satisfaction in Pharmacy - Personal Statement Example Through these changes, my demeanor is continually tested to meet the tight parts of the work by expanding on my intrinsic cooperation and solidarity and proceeding to trust unequivocally that my managers are here to help my undertakings 100% of the way. It is just up to me consequently to be responsible for the activities I display in lieu to my activity mentality. Besides, personal development is never an impediment and proceeding to learn through the different exercises supported by the organization to better me as representative ought to be an invite relief from all the pressure requests of the activity. Learning and getting a charge out of the activity as a drug specialist should adjust my work/life character as a representative. Being in PharmCare Express I should exploit the worth included encounters this organization is anxious to give me, their representative. As representatives, it is our undertaking at that point to as of now underline what could occur if a portion of the methods are received to address work related issues as opposed to meeting it head-on with talk mongering and other trivial conduct We very well might see a lift in resolve on the two sides of the counter. The work environment is the place we invest half of our energy ordinary and making the most of our activity can spell a significant improvement especi
Saturday, August 22, 2020
Olympian Destiny vs. Personal Choice Essay
An Analytical Essay on the Tragedy of Oedipus in Sophoclesââ¬â¢ ââ¬Å"Oedipus the Kingâ⬠Debates on whether men control their destinies or whether their destinies are as of now directed by another power are not new and has unquestionably not finished. In any case, regardless of whether contentions regarding the matter has been exhaustingly talked about, there is still no end framed of whether humankind truly settle on their own decisions or if there is a more noteworthy or great power which denies mankind of that decision. Such situation is delineated in Oedipus the King, one of the sets of three out of a well known Greek tragedianââ¬â¢s plays. Sophocles, who is known to be one of the pioneers of catastrophes (as a dramatization) on the planet, composes of the tragic and awful destiny of Oedipus who is the leader of Thebes after he spares the individuals of Thebes from a ââ¬Å"monsterâ⬠. The play spins around a prediction that Oedipus needs to murder his own dad and make his own mom as a spouse. This prompts this essayââ¬â¢s reason which is to talk about on whether Oedipus was bound to have such end or whether he was the person who really made his own destiny. In Oedipus the King, inconvenience mixes in Thebes as the individuals are in mayhem over an affliction that spreads over the city. Oedipus who is the current leader of the city subsequent to overcoming the Sphinx asks help from a prophet to interpret for what reason Thebes if enduring such destiny. The prophet uncovers that Olympus is furious over the homicide of Thebesââ¬â¢ past King and the city must be reestablished to its appropriate request when the Kingââ¬â¢s killer has been gotten. This fairly unpropitious scene gets the play under way as the court of Thebes begins to research and nudge on who is the conceivable killer of the dead King. Through much clarification, cross examination and pushing, it is discovered that it is Oedipus himself who has executed the King, making the prescience of Apollo trueââ¬that Oedipus will murder his dad and wed his own mom. Since Thebes should be spared and on the grounds that Creon shouts out for Oedipus to regard the wants of Olympus, Oedipus readily ousts himself from Thebes and in the long run (in the following and last piece of the set of three, Oedipus at Colonus) bites the dust alone. The set of three that Sophocles has composed is known to be the Oedipus plays regardless of whether one of the plays happened with the King effectively dead. Nonetheless, it is very apparent that in all the plays, Oedipus has a significant influence since his destiny fills in as foundation of the considerable number of plays and his destiny turns into an impetus for the various scenes in the plot. This destiny that cuts down such anguish to Oedipus and his family is associated with Apolloââ¬â¢s prescience that was anticipated by a prophet in Delphi. Oedipus relates this prediction when he converses with Jocasta, his sovereign and spouse (and unbeknownst to him, his mom) over the motivation behind why he self-ousted himself from Corinth: Thus I went covertly off to Delphi. /I didnââ¬â¢t tell my mom or my dad. Apollo sent me back without an answer,/so I didnââ¬â¢t realize what I had come to discover. However, when he talked he articulated enormous things,/peculiar fear and horrendous miseriesâ⬠it was my destiny to pollute my motherââ¬â¢s bed,/to deliver to men a human family that individuals couldn't stand to view,/to kill the dad who incited me. (Sophocles 945-954) This selection focuses to the way that it is Apollo who passed the information on the prediction and Oedipus is very much aware of the said prescience. In this way, no doubt the destiny of Oedipus is as of now decided yet there is a likelihood that in spite of the fact that he settled on oblivious and guiltless decisions and choices, Oedipus is still very much aware that all the things that he will do prompts something more prominent and more troubled. This something more prominent and more troubled is his sad destiny that would bring about the passing of his own dad and would bring about an unethical relationship with his own mom. This reason neither demonstrates nor invalidates whether Oedipusââ¬â¢s life was made out of the choices, activities and decisions he made or whether his life was at that point made by another power for him. The two contentions might be right yet different holds more weight dependent on the content itself. With respect to the awfulness voluntarily, it very well may be appeared in how the Chorus of the play depicted Oedipus that he was a man who had his own capacity from his psychological quality which brought about his capacity to be exceptionally sly: You occupants of Thebes, our local land,/look on this man, this Oedipus, the person who comprehended that commended enigma. /He was the most remarkable of men. All residents who saw this manââ¬â¢s riches/were jealous. Presently what a flooding tide of horrendous catastrophe clears around him. (Sophocles 1805ââ¬1811) The Chorus portrayed Oedipus as having accomplishments that only he managed without the assistance of some other power or powerââ¬this would obviously show that Oedipusââ¬â¢ complete worth as a character and individual was not simply made by the Olympian divine beings alone. Oedipus likewise played a part in the creation of his own totality as an individual. In this manner, his qualities which lead to his ââ¬Å"crimesâ⬠were the zenith of every one of these attributes. For instance, he is tricky and that is the reason he had the option to overcome his dad in fight and he had the option to tackle the Sphinxââ¬â¢s enigma. In view of these two conditions, he murdered his dad and he won the sovereign of the city who is his mom. Apollo simply prophesised Oedipusââ¬â¢ fateââ¬the sun god didn't give the weapon which would execute Oedipus nor did he give the response to the puzzle. Along these lines, Oedipus had the option to the things he has done dependent on his own judgment and wisdom as an individual. Then again, the reason that Oedipus is the survivor of the awfulness of destiny fabricated by the Olympian divine beings despite everything holds more weight contrasted with whether he is his very own casualty lost decisions and activities. This can be demonstrated by the accompanying lines conveyed by the Chorus of the play: In everything/our loftiest conventions bless, those laws caused in the magnificent skies,/whose solitary dad is Olympus. They were not conceived from mortal men,/nor will they rest and it slipped be's mind. In them experience an imperishable compelling god. (Sophocles 1034-1040) The lines clarify that menââ¬â¢s laws and the conventions that they commend, regardless of whether positive or negative and profitable or neglectful, is made by the sky. Subsequently, men are nevertheless clay in the hands of the divine beings and goddesses of Olympus. Whatever people do, it is resolved as of now by the hands of the divine beings. In the event that this speculation is right, it just implies that Oedipusââ¬â¢ whole life was made by the divine beings and it is up to the divine beings on how his life will end; regardless of whether the Queen Jocasta accepts something else: ââ¬Å"Fear? What should a man dread? Itââ¬â¢s all possibility, chance principles our lives. Not a man on earth can see a day ahead, grabbing through the dull. Better to live aimlessly, best we canâ⬠(Sophocles 1068ââ¬1078). At the point when the sovereign pronounced such judgment, she couldn't consider that regardless of whether chance standards humanityââ¬â¢s lives; chance is additionally something which the sky likewise control. Despite the fact that men settle on choices in specific conditions, those conditions were likewise made by pre-decided destiny: Oedipus must be there at precisely the same time his dad was at the junction; Oedipus needed to take the way going to Thebes; Oedipus needed to tackle the conundrum by the Sphinx, and so forth. Along these lines, despite the fact that Oedipus can settle on his own choices which lead to his sad destiny, his disastrous destiny was at that point controlled by his hands not his own. It was resolved, in light of the Greek legends, by the Fates. Works Cited Sophocles. Oedipus Rex. Ontario: General Publishing, Ltd. , 1991.
Monday, July 20, 2020
Five-Shot Questionnaire Alcohol Screening
Five-Shot Questionnaire Alcohol Screening Addiction Alcohol Use Print Five-Shot Questionnaire Alcohol Screening Test By Buddy T facebook twitter Buddy T is an anonymous writer and founding member of the Online Al-Anon Outreach Committee with decades of experience writing about alcoholism. Learn about our editorial policy Buddy T Medically reviewed by Medically reviewed by Steven Gans, MD on December 23, 2015 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on May 01, 2019 Five-Shot Test Not Accurate As Others. © Getty Images More in Addiction Alcohol Use Binge Drinking Withdrawal and Relapse Children of Alcoholics Drunk Driving Addictive Behaviors Drug Use Nicotine Use Coping and Recovery The five-shot questionnaire is another short, self-administered test, designed to be used in busy primary healthcare settings to recognize alcoholism in its early stages. The five-shot test is composed of two questions from the AUDIT test and three questions from the CAGE test and is designed to be a shortened version of the AUDIT test which can be administered quickly in emergency rooms or busy doctors offices. The questionnaire is short and easy to score, but it is not as accurate as other available alcohol screening tests. The five-shot questionnaire incorrectly identifies normal drinkers as hazardous drinkers 24 percent of the time. Take the Five-Shot Questionnaire Points for each answer are posted next to the answer. 1. How often do you have a drink containing alcohol? (0.0) Never(0.5) Monthly or less(1.0) Two to four times a month(1.5) Two to three times a week(2.0) Four or more times a week 2. How many drinks containing alcohol do you have on a typical day when you are drinking? (0.0) 1 or 2(0.5) 3 or 4(1.0) 5 or 6(1.5) 7 to 9(2.0) 10 or more 3. Have people annoyed you by criticizing your drinking? (0.0) No(1.0) Yes 4. Have you ever felt bad or guilty about your drinking? (0.0) No(1.0) Yes 5. Have you ever had a drink first thing in the morning to steady your nerves or get rid of a hangover? (0.0) No(1.0) Yes A score of 2.5 or greater indicates possible alcohol misuse and the need for further evaluation. Contact your healthcare provider. Short quizzes with very few questions to determine a patients drinking level was designed to make a quick, initial evaluation in busy primary care offices where time constraints do not allow for a more lengthy, detailed evaluation. If the results of the short test indicate a drinking problem, the patient is usually given another appointment for a more detailed evaluation or referred to a specialist or a treatment program for further evaluation.
Thursday, May 21, 2020
Hiv / Aids Throughout Sub Saharan Africa Essay - 2196 Words
According to the Centers for Disease Control and Prevention, the majority of people in the world living with HIV/AIDS reside in Sub-Saharan Africa. Since there is currently no vaccine to prevent the spread of the infection, there have been countless attempts in the past to control the spread of HIV/AIDS in Sub-Saharan Africa. There are multiple ways of infection spread in Sub-Saharan Africa. People are contracting the disease through, drug use, sexual relations, giving birth, and blood-to-blood contact. With so many ways to contract the infection it makes the prevention of spreading the infection so difficult, especially in such a low-income country. These challenges have not stopped many scientists, educators, and health-care professionals create interventions to try and stop the wildfire, that is the spread of HIV/AIDS in Sub- Saharan Africa. Most interventions have failed and some have helped. There are a huge amount of factors that need to be carefully thought about when creating an intervention. What looks good on paper may not work for the culture of a country. Making all people in sub- Saharan Africa listen, understand and act on a plan is nearly impossible. Going into a country with an intervention can be overwhelming, that is why it is common for a group to focus on one demographic of a population to educate. An intervention done from January 2005 to December 2008 by the Department of Infectious Disease Epidemiology, London School of Hygiene and Tropical Medicine,Show MoreRelatedSocial Services During Sub Saharan Africa951 Words à |à 4 PagesSocial Services Provided in Sub-Saharan Africa have had a Positive Impact on People Infected and Affected by the Human Immunodeficiency Virus Summary Human immunodeficiency virus (HIV) is a disease that has evolved over time into an epidemic. Sub-Saharan Africa is the region of the world with the highest population of infected individuals and some of the lowest access to resources needed provide preventative education, treatment, and support for the disease. This study examines five studies conductedRead MoreHiv / Aids And Aids1600 Words à |à 7 PagesImmunodeficiency Virus (HIV), is a viral infection that attacks the immune system, which then results in a slow progression of this illness. This viral infection can lead to further infections as well as possible cancer. Once the immune system can no longer continue its battle with HIV, this leads to what is commonly known as Acquired Immunodeficiency Syndrome. HIV/AIDS is a common and devastating concern in many households, and has been a longstanding health issue affecting sub Saharan Africa. However, itRead MoreReligion And Africa By Jenny Trinitapoli And Alexander Wienreb141 4 Words à |à 6 PagesIn the book Religion and AIDS in Africa by Jenny Trinitapoli and Alexander Wienreb, describe the role that religion plays in interpreting, preventing, and coping with HIV/AIDS in sub-Saharan Africa. In my view, the variation across countries in Sub-Saharan Africa (SSA) is due, in part, to different health care and political/government systems. The variation that is seen in healthcare across SSA, where Botswana where programs and access to antiretroviral therapy compared to Zambia. The other variationRead MoreHuman Immune Deficiency Virus ( Hiv )1608 Words à |à 7 Pagesdeficiency virus (HIV) has become one of the most important public health problems throughout the world as the virus continues to spread rapidly and cause the death of many adults and young children. HIV had had a profound impact on the lives of infected individuals and their families1. The region of sub-Saharan Africa, which constitutes 11% of the worldââ¬â¢s population, is reported to be disproportionately affected by HIV and the disease known as acquired immune deficiency syndrome (AIDS)2. HIV is a sexuallyRead MoreCultural And Social Norms Patriarchal Society1544 Words à |à 7 Pagesoverarching patriarchal society in Africa. Men make the bulk of the decisions, whereas women simply take care of the house and children. This leaves taking the imitative in sex, partner selection regardless of marriage status, using condoms, and acknowledging sexual consent of both partners purely at the discretion of the man. Women are expected to respect their husbands and moreover, accept the polygamous relationships that their husbands are involved in. o To men in Africa, wives, partners, and daughtersRead MoreHiv And The European Pharmaceutical Companies Conflict1570 Words à |à 7 PagesPhilosophy 1110-Net 10- Ethics Aids in Africa and the European Pharmaceutical Companies Conflict Spring 2016 Professor John Santiago The Conflict: South Africa currently has the largest number of people in the world living with HIV/AIDS (avert.org, 2014). In the worldwide population, there are 37 million people with HIV and 25.8 million of those people live in Sub-Saharan Africa (AMFAR.org, 2015). This total is 70% of the total population diagnosed and 88% of the HIV population are children (amfARRead MoreThe Environment Where Public Administration Is Being Implemented1490 Words à |à 6 Pagesthe sub-Saharan African environment. This environment in particular is affected by massive amounts of debt, poverty, HIV/AIDS, other diseases, famine, corruption throughout the government and violations of human rights. Sub-Saharan Africa is home to the worldââ¬â¢s largest number of people living with HIV/AIDS. This region faces a disaster if not fixed soon. This epidemic has stopped the development and economic growth in that region. While this is taking place in the sub-Saharan region of Africa, theRead MoreSuffering and Death in Africa Essay913 Words à |à 4 PagesIn Africa, it is a known fact that many people are suffering from a variety of diseases. Currently, the most common diseases is HIVs/AIDs, which is especially a problem in South-Africa. Almost 68 percent of the people suffering from diseases have HIVs/AIDs. It was recorded that out of 58.03 million people who died globally in 2005, 10.9 million were from Africa. And also that almost 50% the population in Africa lack of access to essential medicines, meaning that people are suffering and dying fromRead MoreThe Link Between Aids And Poverty2237 Words à |à 9 PagesThe Connection of AIDS to Poverty and Societal Values in Sub Saharan Africa Sub Saharan Africa is a region located on the southern end of the African continent made up of 29 diverse countries that contain different languages, cultures, and resources. The people of Sub Saharan Africa rely heavily on agriculture and livestock as their main sources of economy. Common practices throughout the region consist of patriarchal gender roles. Although many countries are experiencing a slowing in populationRead MoreThe Epidemic Of Tuberculosis, Kenya, Uganda And The Democratic Republic Of The Congo1665 Words à |à 7 Pagesnot treated. (The World Health Organisation) (2015a) The world health organisation (WHO) (2015b) reports that 95% of these deaths are in resource poor areas. This essay will focus on Sub-Saharan Africa, an area with a wide proportion of resource poor settings. WHO (2015d) estimated around 3.2million people in Africa to have TB, with a mortality rate of 450,000. Ethiopia, Kenya, Tanzania, Uganda and the Democratic Republic of the Congo were in the top 25 countries in the world for TB mortality and
Wednesday, May 6, 2020
Nantucket Nectars - 1342 Words
Nantucket Nectars: Case Study Carl Medeiros 5/1/2010 Tom Scott and Tom First started Allserve, a floating convenience store serving boats in the Nantucket Harbour during their summer holidays in college. After graduation, during the winter of 1990, Tom First recreated a peach fruit juice drink that he came across in Spain and started a side business selling his fresh juice. Everyone loved the product and they went on to open the Allserve General Store on Nantuckets Straight Wharf. They named the fruit juice Nantucket Nectars. Tom and Tom invested both of their life savings, which was about $17,000 to contract a bottler and finance inventory in the first two years. The next two years saw them operating in an undercapitalizedâ⬠¦show more contentâ⬠¦Threat Competition in the beverage industry is extremely intense. Competitors continually introduce new innovative products and consumers are bombarded by numerous choices and promotions. Nantucket Nectars has been successful with increasing sales and continually innovating new products, and grown to a middle-sized company. This position proves to be a dangerous one as it does not possess the financial strength of a large company but yet may not have the quickness and innovativeness of a small company. In addition, the entrance of big players such as Coke, Pepsi and Tropicana/Seagram with strong financial standing may reduce their revenue. Also, the past few years saw Nantucket maturing and it has begun to stabilize as a company. This is a dangerous period for the company as it might cause a crisis if they do not undergo renewal in order to rejuvenate and stay relevant and competitive. Should they go IPO? The advantages of going through an IPO would be that it would provide Nantucket Nectars interest free capital to finance growth as well as raise the companyââ¬â¢s profile which would allow them to attract high quality customers, alliance partners and employeeââ¬â¢s. However, the disadvantages of an IPO would be that itââ¬â¢s an expensive and time consuming process and would require all company information to become public knowledge. Also, it may mean that Tom and Tom would have toShow MoreRelatedNantucket Nectars Case Study1731 Words à |à 7 PagesNantucket Nectars Juice Guys Bottle Formula for Success With Quality Ingredients The island of Nantucket is known for its entrepreneurial spirit. Tom Scott and Tom First caught that fever nine years ago when they started peddling Nantucket Nectars in the islands harbor. Now the self-proclaimed juice guys hold the number-two spot in the New Age beverage market. To say the juice guys started their company, Nantucket Nectars, on a shoestring budget would be an understatement. The two TomsRead MoreNantucket Nectars1329 Words à |à 6 PagesNantucket Nectars Tom Scott and Tom First started Allserve, a floating convenience store serving boats in the Nantucket Harbour during their summer holidays in college. After graduation, during the winter of 1990, First recreated a peach fruit juice drink that he came across in Spain and started a side business selling fresh juice. Everyone loved the product and they went on to open the Allserve General Store on Nantuckets Straight Wharf. They named the fruit juice Nantucket Nectars. ScottRead MoreNantucket Nectars Essay1244 Words à |à 5 PagesNantucket Nectars Tom Scott and Tom First started Allserve, a floating convenience store serving boats in the Nantucket Harbour during their summer holidays in college. After graduation, during the winter of 1990, First recreated a peach fruit juice drink that he came across in Spain and started a side business selling fresh juice. Everyone loved the product and they went on to open the Allserve General Store on Nantuckets Straight Wharf. They named the fruit juice Nantucket Nectars. ScottRead MoreNantucket Nectars Case Study1725 Words à |à 7 PagesNantucket Nectars Juice Guys Bottle Formula for Success With Quality Ingredients The island of Nantucket is known for its entrepreneurial spirit. Tom Scott and Tom First caught that fever nine years ago when they started peddling Nantucket Nectars in the islands harbor. Now the self-proclaimed juice guys hold the number-two spot in the New Age beverage market. To say the juice guys started their company, Nantucket Nectars, on a shoestring budget would be an understatement. The two Toms builtRead MoreAn Effective Retail Design That Maximize Success For Juice Guys At The East Coast Market1308 Words à |à 6 PagesGuys in the east coast market. After reaching triumph in the west coast market, Juice Guys is looking to expand firstly into the Boston neighbourhoods. Boston consumers had a strong likeness for Nantucket Nectars but the market was different: metropolitan city (year round) versus summer only in Nantucket Island. To accomplish this feat, the company must decide how to target and position the stores given the differential differences in demographic and environmental traits. Furthermore, Juice GuysRead MoreEssay on Juice Guys Case Study Analysis1200 Words à |à 5 PagesJuice Guysâ⠢ In the summer of 1998, Nantucket Nectar created a subsidiary of their brand called Juice Guys. This new product was comprised of fresh juice and fruit smoothie drinks that were taking over the West Coast. Within three-and-a-half months, Juice Guys had sold a total of 175,000 items ranging from smoothies, yogurts, sorbets, Nantucket Nectar drinks and fresh squeezed juices. Juice Guysââ¬â¢ revenue went up to 91% and they made a profit of $227,000 in sales. Noticing the tremendous successRead MoreQ3 Innovation Essay1918 Words à |à 8 Pagesï » ¿WEEK 5 / ASSIGNMENT 1 Case Analysis: Nantucket Nectars PROââ¬â¢s CONââ¬â¢s Tom Scott and Tom First founded Nantucket Nectars in 1990 as a small side-business on Nantucketââ¬â¢s Straight Wharf. A peach fruit juice drink that Tom First discovered while visiting Spain inspired him and his partner to embark upon the journey of building their juice company. After only six years, the two entrepreneurs built a business that was generating $29,493,000 per year in revenue and $969,000 in EBITDA. With remarkableRead MoreSnapple Case Study948 Words à |à 4 Pagessystem and create new products that would enable growth. Most importantly, they had to reconnect the brand with its consumers. Luckily for Triarc, the new-aged consumer was changing again. Companies were coming out with fruit based drinks again (Nantucket Nectar etc.). Triarc invested heavily in product development and used dynamic marketing strategies to differentiate Snapple from its competitors. Product development was Triarcââ¬â¢s most important move. They developed products such as Whipper Snap ple,Read MoreCase study discussion questions1663 Words à |à 7 Pages3-stage approach to achieving their long-term goal? 3) How much money should the company raise? From whom? On what terms? 4) What should luliano and his management team do? 16. (6/2) realization of value, IPO or sell out Case Study: Nantucket Nectars, Jon M. Biotti 1) What are the pros and cons of remaining independent? Going public? Selling the company? 2) If management decides to consider selling the company, how should they orchestrate the process? Should they hire an investment bankerRead MoreVideo Notes29279 Words à |à 118 PagesWeapon at Starwood |1 |21 | |Project Management at the Phoenician |2 |24 | |Nantucket Nectars: ERP |2, 15 |27 | |Pearson Education: Information Technology |3, 4, 10 |31
The Role of Accounting in Organizational Control Free Essays
string(60) " is being derived from the working of mechanical processes\." THE ROLE OF ACCOUNTING IN ORGANIZATIONAL CONTROL By: Abdur Rehman (IIUI) Table of Contents Introduction 3 Accounting4 Key Theories in Organizational Control6 * Key Theories8 Role of Accounting in Organizationââ¬â¢s Control10 * Working of Control Theory at Workplace12 Conclusion13 References 14 online sources15 Introduction Accounting is the gathering and compilation of information for decision makers ââ¬â including investors, managers, lenders, public and the regulators. Accounting schemes influence performance and management and have affects on organizations, departments, and even countries. Information controlled within an accounting scheme has the influence to manipulate actions. We will write a custom essay sample on The Role of Accounting in Organizational Control or any similar topic only for you Order Now Accounting information systems are largely strong behavioral drivers in the perspective of a corporation ââ¬â where bottom line and profits are every day concerns. In this paper we will discuss the role of accounting plays in organizations control. Accounting has impact on each and every aspect of the organization from record keeping to manufacturing and from sales to further investment. It is accounting concepts and details in shape of Financial Accounting, Cost Accounting, Management Accounting or whatever you may call which gives insight of an organization for the stake holders to think and plan for future. Accounting prompt owners to expand, managers to plan, equity investors to invest, bankers to lend, tax officials to calculate and buyers to spend etc. we will briefly discuss different calculation concepts which are based on the accounting data which effect investment and leads to ultimate organizations control. Organizations are sets of agreements among ersons or groups who are aggravated by self-interest for the collection of resources and contribute to the information to achieve control in the organization. Accounting and control provides a similar utility in organizations. We shall try to highlight some control theories and role of accounting in up-coming pages. Accounting Accounting is the main means of serving managers of an organization, potential equity investors, creditors and bond holders, equity investors, creditors and bond holders of an organization, customers and suppliers of an organization and other stake holders to take decisions. Accounting is somewhat to facilitate people in their individual lives a lot as it affects organizations. We all use bookkeeping thoughts when we map what we are going to accomplish with our wealth. We have to chart out how much of it we will use and how much we will keep. We may engrave a chart, recognized as a financial plan, or we may merely maintain it in our minds. Though, when people usually talk about accounting it means the kind used by trade and other business organizations who also keep a record of it which is then used by different stakeholders including owners, buyers, investors, tax officials, banks etc. or a variety of rationales. (Frank Wood, 1997, p 4) Generally speaking Accounting can be defined as ââ¬Å"distinguishing, manipulative and matching economic information to let well-informed selection and decision by users of the information. (Frank Wood, 1997, p 253) Accounting can also be defined as ââ¬Å"the language of businessâ⬠because it is the essential devi ce for recording, coverage, and evaluating economic proceedings and dealings that influence business ventures. Accounting procedures gather all the aspects of a businessââ¬â¢s financial presentation including from capital expenses, payroll costs, and other responsibility to sales proceeds and ownersââ¬â¢ equity. Financial data enclosed in accounting documents is then interpreted and used as essential in reaching to the actual picture of a businessââ¬â¢s true financial comfort. Equipped with said meaningful knowledge, businesses can make suitable financial, managerial and strategic decisions about their future opportunities; on the other hand, unfinished or incorrect accounting data can destroy a company, no matter its volume or orientation. Accountingââ¬â¢s significance as an indicator of business health in provisions of precedent, current, and upcoming and tool of business steering is replicated in the language of the American Institute of Certified Public Accountants (AICPA), which distinct accounting as a ââ¬Å"service activity. â⬠Accounting, said the AICPA, is projected ââ¬Å"to provide quantitative information, largely financial in character, about economic actions that are intentional to be helpful in reaching at economic decisions, making logical choices among alternative courses of action. â⬠Key Theories in Organizational Control Organizations are sets of agreements among persons or groups who are aggravated by self-interest for the collection of resources and contribute to the information to achieve control in the organization. All wonders of the world are physical substance which we could see or touch. Civilization has always calculated the deeds of its evolutions by ââ¬Å"hardware,â⬠from the Pyramids to the Great Wall of China. But, the truth is that world is never ruled by the brilliant engineers rather these greatest achievements of human kind are due to the organization who made these Pyramids or the Great Wall possible. Similarly bravery of Alexander the Great is legend, but it was organizational skill that made him so great his skills with the sword or horse. Organization plan and process are the unacknowledged ââ¬Å"softwareâ⬠of human evolution. Combining a lot of individuals for a common purpose is virtually impossible in-spite of their engineering skills without such software when those individuals are free to select and proceed for their own goals. Accounting and control are the key factors in organization in terms of how they are put together, function, sustain, transformed, and suspend. Recurring to the computer symbol, if humans and capital are the hardware of organizations, accounting and control are their operating software. Software unites different parts of the computer in their proper association, and makes it possible to function. Accounting and control provides a similar utility in organizations. Considering organizations as a group of agreements among people crafts it easier to see the enabling utility of accounting and control. As organizations are in hundreds of sizes and forms, so the same exists for accounting and control systems. A broad survey of their mixture and degree is a fine starting point to construct a theory of accounting and control in organizations. A distinct feature of control theory as compare to other personal theories is that it is being derived from the working of mechanical processes. You read "The Role of Accounting in Organizational Control" in category "Papers" Current modern control theory was originated by Norbet Wienerââ¬â¢s 1948 Cybernetics. Initially it was applied to physical systems however same was applicable to human behavior. It connects multiple disciplines like mathematics, neurophysiology, anthropology, psychology, biology, electrical engineering, etc. t has the capacity to link all such field combine to describe how a system work as a whole. Same is done by dividing the system into specific pieces and studying the relations and connections among them. For the control theory to be applicable on humans, it is important to show that same kind of direct similarities exists a mong the concepts linked with machines that can also be associated with humans. Certain assumptions are required for control theory to work including; I. Human beings have a system in themselves II. Society has also a system III. These systems are self amendable This overview shows a simple and easy look of control theory, however the functioning of the theory is quite complex in reality. Therefore, it is necessary to outline and review the components for a greater considerate as well as to be able to relate the theory in helpful, practical, and appropriate ways. Researchers have recognized that control processes are the main and essential ways in which organizations work. As control theory exploration ranges on many years and based on a number of rich customs, hypothetical limits have reserved it from producing reliable and interpretable practical conclusions and from reaching agreement relating to the character of key associations. However it reveals that we can overcome such problems by synthesizing varied, yet matching, flow of control researches into an academic framework and experiential tests that can more explain the variety of control methods (e. g. the use of norms, rules, monitoring or direct supervision) meant for specific control targets (e. . behavior, input, output etc. ) are applied within specific kinds of control systems (i. e. integrative, bureaucracy, clan, market). Before going into further details, firstly we shall look upon the characteristics of an effective control system. Any organization must develop control systems which contribute to the organizational goals and resources. There are several characteristics, some of which ar e described as below; I. Focus on vital points: Vital points include all the fields of an organizationââ¬â¢s operations that directly contribute to the success of its operations. For example, controls must be applied where costs canââ¬â¢t be exceeded from a certain amount. II. Incorporation into recognized procedures: For effective controls, procedures must be in line and not disturb operations. III. Acceptance by internal customers: Involvement of employee during making of control design increase its acceptance among internal customers. IV. Timely availability of information: Project costs, deadlines, time period to complete the project, associated costs, priority, etc. must be available in devising any control mechanism. Any deviation or uninformed workers mostly contribute for failures. V. Economic feasibility: Effective organization control systems gave answers to questions such as, ââ¬Å"What it costs? â⬠ââ¬Å"How much it saves? â⬠or ââ¬Å"What is the return on the investment? â⬠Shortly, comparison of costs with benefits guarantees that the payback of controls prevail over the costs. VI. Correctness: Efficient control systems give truthful information which is valid, reliable, consistent and useful. VII. Unambiguousness: Controls must be easy and simple to recognize. Control Theory is somewhat difficult to recognize in a hypothetical wisdom and trying to use it for the examination or relevance for problem solving in actual world conditions is likewise complex. Control theory has some similarity with goal setting theory, but this similarity is a more complex as it can help us to link and understood concepts easily with the more complicated aspects of Control Theory, but at the same time it causes confusion on the requirement or utilization of Control Theory. Similarly, jargons used in Control Theory is absent in other similar theories which may become a source of confusion. Furthermore, Control Theory may looks to be like goal setting theory, however many people have expressed their concern that control theory is more mechanistic to be applied to humans. When examining Control Theory, it must be helpful to kept in mind the similarities, but at the same time linking of concepts must also be kept examined along-with conditions or theory apparatus with care as they may become the basis for more perplexity than the advantage such comparisons produce. Simply Control Theory is a theory in itself, not just Goal Setting Theory. Below are the Key Theories of Organizational Control. Key Theories Baligaand Jaeger (1984) relates control to procedures ââ¬Å"where a person / group or organization decide or deliberately influence what the other person, group or organization will doâ⬠. In their words, the monitoring process is at the center of control because in such situation targets are set and performance is evaluated. Control is required in order to make people act according to the best interest of the organization. Ouchi (1979) and his colleagues developed the dominant key theory of organization control which forecasts the option among control methods as a utility of the task perspective. Ouchi divides control mechanisms into three categories: markets, bureaucracies and clans. However it has two limitations; I. It predicts the options of control alternates but not the effect of those alternates on performance. II. It restricts those choices to a single control alternate in a specific context and do not allow the choice of a combination or portfolio of control alternates. Merchantââ¬â¢s (1985) define three parts classification where results and action controls looks like to some degree of bureaucratic controls and clan controls overlap with social controls. Results control is normally discussed in financial results whereas action controls include physical and administrative behavioral restraint. Social group influence, preparation, individual self-control, rewards as well as assortment and appointment procedures comprise of personnel controls. Simons (1995) has divided in four categories for control systems including use, Beliefs and boundary systems and diagnostic and interactive control. From such division, diagnostic controls looks like the traditional results controls or accounting, where measures may be non-financial. However, accounting information can also be used by the managers interactively through highlighting the most important events in usual interaction with subordinates. Boundary systems can be taken somewhat similar to action controls, and Merchantââ¬â¢s (1985) social controls can comprise of belief systems, which are a form of positive control posing no limitations but presenting possibility for prospect development. Klein explains the integrated control theory which defines that adding cognitive communication between the comparator and the effecter. Moreover it is the communication among the two which depicts that in humanââ¬â¢s the sensor, principles, or behavior and not a set piece. Given below is the list of the main components of the integrated control theory model. I. Goal II. Behavior III. Performance IV. Feedback (Sensor) V. Comparator VI. Error VII. Attribution Search VIII. Subjective Expected Utility of Goal Attainment IX. Individual and Situational Characteristics, Goal Choice and Cognitive Change X. Behavior Change Role of Accounting in Organizationââ¬â¢s Control Although management control encompasses a broad range of mechanisms and practices besides accounting, however accounting form an essential element of the control systems. Accounting can waive off the gap between a headquarters and its subsidiaries, as it is a communication which can make local problems a global substance Therefore, accounting explains operations making performance evident and consequently handy. However, the accountability system is habitually quite a means for headquarters to keep an eye on and get involved in subsidiariesââ¬â¢ dealings than a means to chart the subsidiaries according to their individual judgment. This means that accounting also produces and constructs distance in stipulations of gap and time by signifying the accountability structures. In addition, accounting can defend a subsidiary in opposition to the headquarters as long as the exposure necessities are correctly met. Accounting and control systems plays an important role in acquisitions and mergers which is mainly used to expand business to foreign countries. In the words of Jones (1985) accounting controls may be of significant importance during the initial phase of the business after an acquisition. According to him, a lot of changes in accounting systems and control may cause a negative impact and results in undesirable outcomes. Granlund (2003) suggests that accounting system acts as important factor in a merger, as an integrator of the organizations. However Roberts (1990), advises that accounting controls may impede the development of a profitable longer term strategy. In a businessââ¬â¢s accounting system when the reports are prepared in different formats and essential data is maneuver or recapitulate in different customs to make possible decision making. Accountants unite these data objects in a variety of ways to give information to internal as well as external users. Said data holds information potentially pertinent to a wide range of groups. Along-with business owners, who depend on accounting data to measure their enterpriseââ¬â¢s financial development, accounting data can convey relevant and important information to creditors, investors, managers, and others who coordinate with the business. Accounting is mainly used for three major purposes; I. External reporting: these reports are used by the creditors, investors, outside parties and government authorities. II. Routine internal reporting: Periodically generated reports which are used by the managers to take internal decisions. III. Non-routine internal reporting: Such kind of reports is generated to support decisions and different projects which come-up due to need. It is pertinent to mention that while origination of different kind of reports by using different formats, basic is summarized and manipulated to facilitate for decision making. However accounting can be broadly divided into following distinct divisions: * Financial Accounting * Management Accounting Financial accounting is a branch of accounting that provides people outside the businessââ¬âsuch as investors or loan officersââ¬âwith qualitative information regarding an enterpriseââ¬â¢s economic resources, obligations, financial performance, and cash flow. Financial accounting measures and records business transactions and provides financial statements that are based on generally accepted accounting principles (GAAP). Executive compensation is tied to profit figures reported in the financial statements and equity share valuation is also based to a large extent on these financial statements. Management accounting, on the other hand, refers to accounting data used by business owners, supervisors, and other employees of a business to measure their enterprisesââ¬â¢ strength and operating styles. Management accounting as a discipline focuses on accounting information that facilitates decision making by managers of the organization. Accounting data is also used in Cost Accounting which is defined as a type of accounting procedure thatà aspire to incarcerate a companyââ¬â¢s expenses of manufacture by appraising the contribution costs of every step of manufacture as well as predetermined or fixed costs such as depreciation in capital equipment. Cost accounting firstly gauge and witness these costs independently, then make a contrast of input results to output or actual results to aid company management in measuring financial performance. Accounting has many roles in todayââ¬â¢s modern business. It helps business to determine the profit or loss for doing business in a specific time period. It helps businesses to determine the taxes which become due. Accounting is information which is used by the investors to decide whether to invest in a specific firm or not. In current world, standard accounting practices commonly known as Generally Accepted Accounting Principles (GAAP) are used to ensure compliance to all laws and to avoid fraud. From the basic accounting principles, it includes balance sheet equation of assets =à liabilities + stockholderââ¬â¢s equity where source of information for the balance sheet is the income statement which is derives by revenues ââ¬â expenses = net income (loss). Such data is used to prepare financial statements including statement of retained earnings. These financial accounting reports work as barometer to identify the taxes along with other ratios which are used by the investors including current ratio, debt to total assets ratio. All of these reports contribute an important role in todayââ¬â¢s businesses irrespective of the fact that whether it may be a multi-billion dollar organization or a small store. These financial reports are not only helpful in providing valuable information to the investors but also gave a snap shot of the business to the owners at any point in time. Working of Control Theory at Workplace Control theory has multiple applications at workplace. For example, to improve employee working, managers must ensure to have specific and challenging goals which result in improved performance than ambiguous goals. Vague goals like ââ¬Å"try harderâ⬠or ââ¬Å"do your bestâ⬠give no fine relative standard and through feedback. With no specific standard and apparent opinion, an employee will not be able to identify errors and then will not employ in behavior alteration that improves performance. Conclusion Accounting is related with gathering, examining and corresponding economic information. Accounting information supports in many important decisions, like assisting users in making well managed decisions, in relation to the effective allocation of scarce resources. Accounting has a long history and it is being seen as socially constructed i. e. it is practiced by people for people and therefore it is more of an art rather than a science. Unlike other professions, which have a body of hypothetical knowledge to depend on to make choices, accounting has evolved as a craft with few rules and little to no theoretical knowledge underpinning its practice and function. Due to alteration in social and economic movement, accounting has been bared to criticism for failing to be more responsive and adaptable. As a result the profession has moved forward to restore accountings position in society by taking a number of initiatives to put into practice theory. How to cite The Role of Accounting in Organizational Control, Papers
Sunday, April 26, 2020
What is the difference between self evaluation an Example by
What is the difference between self evaluation and self-reaction? The year is coming to an end once again. As the year looms to an end, people often look back to the year that was. At the start of each year, we often do some New Year resolutions. Things that we want to change as the start of New Year signals a new us. And as the year ends, we often do a little self-check and see if we are able to do the things that we promise to change. Need essay sample on "What is the difference between self evaluation and self-reaction?" topic? We will write a custom essay sample specifically for you Proceed There are two ways to check ourselvesself-evaluation and self-reaction. Now how do they differ? Lets take it from the term itself. What is the difference before reacting and evaluating? These two both involve self-checking but how do we draw the line between the two. A reaction is an immediate response of a body to certain things or situations. An unexpected event or thing can lead us to react in an unpleasant way. For example, robbery or accidents can freak us out and eventually lead us to do the wrong thing. Self-reaction is studying how we react to unexpected situations. It is a check of how prepared and composed we are to handle unexpected things. It is more often a sudden emotion (Harvey, 2002, p. 245). Self-evaluation is actually a closer look at ones self. In newly-opened restaurants, they often give their customers a service evaluation form. They want to know what their customers think of their service. The customers then rate their performance. Now that is evaluation. We rate ourselves from the things weve done from the previous year. It may occur to us that we have reacted so badly in this certain situation. Or maybe this change of perception helps us to be more productive in the every thing. A self-evaluation is a closer look at us, gr ading, even critiquing ourselves. It is a chance of changing the bad habits and continuing the good ones (Harvey, 2002, p. 245). Self-reaction and self-evaluation should be done in a regular basis to help improve ones life. It is a great opportunity to look back and think of all the good and the bad things that we have done and have a chance to make our lives better. References Harvey, L. (2002). Evaluation for What? Teaching in Higher Education. Pennsylvania: University of Pennsylvania Press. Karlsen, R. (1995). Between governmental demands and institutional needs: peer discretion in external evaluationswhat is it used for? Zurich: 17th Annual EAIR Forum, Dynamics in Higher Education: Traditions Challenged by New Paradigms. Rasmussen, P. (1995). Evaluation in Higher Education. Paris: Elfav Press. Saarinen, T. (1995). The Good in Evaluating. Aalberg: Danish University Press.
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