Industrial Attachment Report free essay sample

Many heartfelt thanks for their support. Many thanks go to the management and the rest of the staff at United Cement Company of Nigeria Ltd for This report summarizes the author’s real-life experiences in a working environment with real operational structures that he went through at United Cement Company of Nigeria Ltd. The duration of the attachment was three months, which were spent in the Mechanical Engineering department which is made up of: 1. Raw mill section 2. Kiln section 3. Cement mill section 4. Parking Plant Data was gathered through carrying out specific tasks, sharing ideas and observation. The main goal behind this report is to give the conceptual view of the department and how it fits in the overall performance of the firm. Their product is sold in 50kg bags and in bulk quantities. UniCem cement is characterized by its high tensile strength and rapid setting properties and complies with the NIS 444-1:2003 standard. We will write a custom essay sample on Industrial Attachment Report or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page UniCem manufactures Ordinary Portland Cement (OPC), CEM 1 for use in general construction and building purposes. 1. 3How Cement is produced Cement manufacturing is the basic processing of selected and prepared mineral raw materials to produce the synthetic mineral mixture (clinker) that can be ground to a powder having the specific chemical composition and physical properties of cement. Mining Cement manufacture, like many other manufacturing processes, begins at the mine, where the raw materials like limestone, silica, aluminates, feric minerals and others are obtained. The general mining methods are surface mining. There are a few underground limestone mines, but most are pits on the surface. Cement plants are typically located central to the minerals required to make the cement, which saves the transportation costs and reduces the price of the cement. Crusher Once the ore material to be used for cement has been mined, it is transported to the crushing/screening plant, where it is crushed and screened, to produce the desired particle size. The ground powder is then blended, using the Chemists Secret Mixture which can be a closely guarded recipe. Atox/raw Mill An extremely compact, air swept vertical roller mill. The raw materials are milled to produce meal for the kiln. Kiln Consist of a rotary furnace positioned at an angle fabricated with steel plate and lined with firebricks which usually consist of 3 roller stations. The rotation of the kiln causes material to gradually move downhill to the cooler end of the kiln. materials are then transported to the rotary kiln through several stages of cyclones (preheaters) for heat processing by contact with the hot gases from combustion of the kiln fuel. In the rotary kiln, first the carbon dioxide is driven off of the calcium carbonates, then the raw material is fused at a temperature somewhere around 2,700 degrees F. The discharge from the kiln is called clinker. Fig. 1. General layout of a rotary kiln Cooler The clinker is then deposited in to the cooler where most of the heat is recover and clinker is cooled, crushed and sent by means of pan conveyors to the clinker silo. Ball mill/Cement mill A ball mill is a horizontal cylinder partly filled with steel balls (or occasionally other shapes) that rotates on its axis, imparting a tumbling and cascading action to the balls. Material fed through the mill is crushed by impact and ground by attrition between the balls and sent to the cement silo of the packing plant. The parking Plant Extracts cement from the cement silo by conveyors and elevators, passes them through a vibrating screen, and then the rotary parker fills the cement in to bags and on to trucks which are then ready for shipping to consumers as Portland Cement. Fig. 2. Bagged Portland cement 1. 4Health and safety Unicem has a full service Occupational Health and Safety department. Health and Safety in the workplace is a major priority. The Company provides compulsory PPE (helmet, safety glasses, safety footwear and high visibility clothing) and site specific PPE for all her staff which they must use at all times or face penalties. Safety induction is always given to new staff, contractors and visitors and safety talks held every 2 weeks to ensure in-house safety practices 1. 5Expectations and industrial reality ?Expectations As a student I was expecting to be taken as just a student who would contribute insignificantly to the organisation. Furthermore, I thought, though I was just a student my contributions would be needed in some situations. I expected to apply the rich theoretical approach I had acquired for two years in the university with the knowledge from different modules. ?Expectations versus reality The working environment was a bit hostile (high temperatures at the kiln area and dusty environment at the parking plant) but colleagues in the department were willing to help any time i had a question on some procedures. The supervisor was so helpful to the extent of making sure my welfare at home was superb. Besides that, the team helped me to realize that i was an important figure who was able to contribute something significant to the organisation. The supervisor would sometimes leave me to accomplish certain tasks without the aid of anyone. Chapter Two Work related learning assignments This chapter highlights the relevant departments to which the student was assigned. It provides a brief description of the assignments performed and their relevance to the degree programme. Unicem Mechanical Engineering department is comprised essentially of the repairs, maintenance and fabrication. As part of the orientation process, attachment students are given a safety induction and then taken on a tour of the company’s divisions. 2. 1 Mechanical Engineering department There are four sections in the mechanical department, which are raw mill, kiln, cement mill and parking plant. Raw mill The raw mill engineers and technicians are incharge of repairs, maintenance and fabrication of new parts and machines in use within the raw mill consisting of the belt conveyors, atox mill, chain scrapper, apron feeders etc. Kiln section The kiln engineers and technicians are responsible for repairs, maintenance and fabrication of new parts and machines in use within the kiln section consisting of the pan conveyors, gas conditioning towers, kiln support stations, kiln, coolers, cyclones, airlifts and air slides etc. Cement mill Industrial Attachment Report free essay sample Establishing this balance is one of the main reasons to reward employees. Organizations that follow a strategic approach to creating this balance focus on the three main components of a reward system, which includes, compensation, benefits and recognition. Studies that have been conducted on the topic indicates that the most common problem in organizations today is that they miss the important component of Reward, which is the low-cost, high-return ingredient to a well-balanced reward system. A key focus of recognition is to make employees feel appreciated and valued. Research has proven that employees who get recognized tend to have higher self-esteem, more confidence, more willingness to take on new challenges and more eagerness to be innovative. The aim of this study is to investigate whether rewards and recognition has an impact on employee motivation. A biographical and Work Motivation Questionnaire was administered to respondents. The results also revealed that staff, and employees from non-white racial backgrounds experienced lower levels of rewards, and motivation. We will write a custom essay sample on Industrial Attachment Report or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Future research on the latter issues could yield interesting insights into the different factors that motivate employees. Notwithstanding the insights derived from the current research, results need to be interpreted with caution since a convenience sample was used, thereby restricting the generalisability to the wider population. Keyword: Reward, Motivation, Commercial Bank of Sri Lanka Classification: GJMBR-B Classification: G21 Reward System And Its Impact On Employee Motivation In Commercial Bank Of Sri Lanka Plc, In Jaffna District. Strictly as per the compliance and regulations of: 2011 . Puwanenthiren Pratheepkanth. This is a research/review paper, distributed under the terms of the Creative Commons Attribution-Noncommercial 3. 0 Unported License http://creativecommons. org/licenses/by-nc/3. 0/), permitting all non-commercial use, distribution, and reproduction inany medium, provided the original work is properly cited. Puwanenthiren Pratheepkanth Abstract : Increasingly, orga nizations are realizing that they have to establish an equitable balance between the employee’s contribution to the organization and the organization’s contribution to the employee. Establishing this balance is one of the main reasons to reward employees. Organizations that follow a strategic approach to creating this balance focus on the three main components of a reward system, which includes, compensation, benefits and recognition. Studies that have been conducted on the topic indicates that the most common problem in organizations today is that they miss the important component of Reward, which is the low-cost, high-return ingredient to a well-balanced reward system. A key focus of recognition is to make employees feel appreciated and valued. Research has proven that employees who get recognized tend to have higher selfesteem, more confidence, more willingness to take on new challenges and more eagerness to be innovative. The aim of this study is to investigate whether rewards and recognition has an impact on employee motivation. A biographical and Work Motivation Questionnaire was administered to respondents. The results also revealed that staff, and employees from non-white racial backgrounds experienced lower levels of rewards, and motivation. Future research on the latter issues could yield interesting insights into the different factors that motivate employees. Notwithstanding the insights derived from the current research, results need to be interpreted with caution since a convenience sample was used, thereby restricting the generalisability to the wider population. Keywords : Reward, Motivation, Commercial Bank of Srilanka R I. INTRODUCTION eward system is an important tool that management can use to channel employee motivation in desired ways. In other words, reward systems seek to attract people to joint the organization to keep them coming to work, and motivate them to perform to high levels. The reward system consists of all organization components – including people processes rules and decision making activities involved in the allocate of compensation and benefits to employees in exchange for their contribution to the organization. About : Department of Accounting, University of Jaffna, Sri Lanka, Email: [emailprotected] com In order for an organization to meet its obligations to shareholders, employees and society, its top management must develop a relationship between the organization and employees that will fulfill the continually changing needs of both parties. At a minimum the organization expects employees to perform reliably the tasks assigned to them and at the standards set for them, and to follow the rules that have been established to govern the workplace. Management often expects more: that employees take initiative, supervise themselves, continue to learn new skills, and be responsive to business needs. At a minimum, employees expect their organization to provide fair pay, safe working conditions, and fair treatment. Like management, employees often expect more, depending on the strength of their needs for security, status, involvement, challenge, power, and responsibility. Just how ambitious the expectations of each party are, vary from organization to organization. For organizations to address these expectations an understanding of employee motivation is required (Beer, Spector, Lawrence, Mills, Walton, 1984). Baron (1983) defines motivation as â€Å"a set of processes concerned with the force that energizes behavior and directs it towards attaining some goal. † Kreitner and Kinicki (1992) 1 postulate that motivation represents â€Å"those psychological processes that cause the arousal, direction and persistence of voluntary actions that are goal directed. If it is the role of managers to successfully guide employees toward accomplishing organizational objectives, it is imperative that they understand these psychological processes. Schermerhorn, Hunt and Osborn (1991) conceptualizes motivation as based on content and process approaches. The content theories of motivation emphasize the reasons for motivated behavior and/or what causes it. Thes e theories specify the correlates of motivated behavior that is states, feelings or attitudes associated with motivated behavior, and help to represent physiological or psychological deficiencies that an individual feels some compulsion to eliminate. Establishing this balance and meeting this need is one of the first reasons, according to Deeprose (1994) to reward and recognize employees. Formal reward programme which denote financial rewards such as salary, fringe benefits, bonuses, promotions or share  ©2011 Global Journals Inc. (US) 85 Global Journal of Management and Business Research Volume XI Issue IvvV Version I March 2011 Reward System And Its Impact On Employee Motivation In Commercial Bank Of Sri Lanka Plc, In Jaffna District. Reward System And Its Impact On Employee Motivation In Commercial Bank Of Sri Lanka Plc, In Jaffna District. options play a significant role, but employees accept these as intrinsic factors to the job. March 2011 II. LITERATURE REVIEW AND PREVIOUS STUDIES An intrinsically motivated individual, according to Ajila (1997) will be committed to his work to the extent to which the job inherently contains tasks that are rewarding to him or her. And an extrinsically motivated 86 person will be committed to the extent that he can gain or receive external rewards for his or her job. He further suggested that for an individual to be motivated in a work situation there must be a need, which the individual would have to perceive a possibility of satisfying through some reward. If the reward is intrinsic to the job, such desire or motivation is intrinsic. But, if the reward is described as external to the job, the motivation is described as extrinsic. Good remuneration has been found over the years to be one of the policies the organization can adopt to increase their workers performance and thereby increase the organizations productivity. Also, with the present global economic trend, most employers of labour have realized the fact that for their organizations to compete favorably, the performance of their employees goes a long way in determining the to influence workers performance to motivate them began in the 1970s. So many people have carried out researches in this area, some of which are Oloko (1977), Kayode (1973), Egwuridi (1981), Nwachukwu (1994), Ajila (1997). The performance of workers has become important due to the increasing concern of human resources and personnel experts about the level of output obtained from workers due to poor remuneration. This attitude is also a social concern and is very important to identify problems that are obtained in industrial settings due to non-challant attitudes of managers to manage their workers by rewarding them well to maximize their productivity. All efforts must be geared towards developing workers interest in their job so as to make them happy in giving their best to their work, this will ensure industrial harmony. In view of this, this study attempts to identify the influence that rewards have on workers performance in order to address problems arising from motivational approaches in organizational settings. For some reasons most organizations use rewards external to the job in influencing their workers. Vroom (1964), supported the assumption that workers tend to perform more effectively if there wages are related to performance which is not based on personal bias or prejudice, but on objective evaluation of an employees merit. Though several techniques of measuring job performance have been developed, in general the specific technique chosen varies with the type of work. All these issues call for research efforts, so as to bring to focus how an appropriate reward package  ©2011 Global Journals Inc. US) can jeer up or influence workers to develop positive attitude towards their job and thereby increase their productivity. Possibly the best means of understanding workers motivation is to consider the social meaning of work. In this respect, short-term goals and long-term goals of employees and employers may affect production variously. Accordingly, giving attention to the manner in whic h rewards given to workers are perceived is preferable to assuming that reward means the same thing to all. Rewards that an individual receives are very much a part of the understanding of motivation. Research has suggested that rewards now cause job motivation and satisfaction, which leads to performance. It showed that though there was no significant difference in motivational level and job satisfaction across various categories of workers in different organizations. Egwuridi (1981) also investigated motivation among Nigerian workers using a sample of workers of high and low occupational levels. The hypothesis that low-income workers will be intrinsically motivated was not confirmed, and the expectation that higher income worker will place a greater value on intrinsic job-factors than low-income workers was also not confirmed. This shows clearly the extent of value placed on extrinsic job factors. Akerele (1991) observed that poor remuneration is related to profits made by organization. Wage differential between high and low income earners was related to the low morale, lack of commitment and low productivity. Nwachukwu (1994) blamed the productivity of Nigerian workers on several factors, among them is employer’s failure to provide adequate compensation for hard work and the indiscipline of the privileged class that arrogantly displays their wealth, hich is very demoralizing to working class and consequently reduced their productivity. Judging from all these empirical studies and findings, one may generally conclude that a good remuneration package, which ties financial rewards to individual performance, can be expected to result in higher productivity. Another study carried out, which is of importance to this research, is that of Wood (1974) 7 He investigated the correlation between various worker s attitudes and job motivation and performance using 290 skilled and semi-skilled male and female paper workers. The study revealed that highly involved employees who were more intrinsically oriented towards their job did not manifest satisfaction commensurate with company evaluations of performance. They depended more on intrinsic rewards as compared to those who were more extrinsic in orientation. Gibson, Ivancevich and Donnelly (2000) say motivation is a concept we use when we describe the forces acting on or within an individual to initiate and direct behavior. We use the concept to explain differences in the intensity of behavior (regarding more intense behaviors as a result of higher levels of motivation) and also to indicate the direction of behavior Global Journal of Management and Business Research Volume XI Issue IV Version I Reward System And Its Impact On Employee Motivation In Commercial Bank Of Sri Lanka Plc, In Jaffna District. III. CONCEPTUAL FRAME WORK After The Careful Study of Literature Review, The Following Conceptual Model is Formulated to Illustrate the Relationship between Reward System and Employee Motivation. V. HYPOTHESES. Intrinsic Rewards Extrinsic Rewards Based on the assumed casual relationship given in the conceptual model the following hypotheses were developed for testing. H1:- Higher the employee rewards lead to higher the Employee Motivation H2:- Lower the employee rewards lead to lower the Employee Motivation 1) Data Sources VI. METHODOLOGY Primary and secondary data are used for the present study. Primary data are collected through the questionnaire. Secondary data are collected from annual reports, journals, internet, books and etc. here are two type of data used for this research study. 2) Mode of Analysis Concept Reward System Extrinsic reward 1 2 3 4 5 6 Intrinsic reward 7 8 9 Employee motivation. 1 2 Variable Wages salary Bonus Commission Status Promotion Opportunities to Completion Responsibility Meaning full work Work Kind Condition Higher performance consistency achieved. Co – operation. Indicator Salary scale Rs. Rupees. Rupees. Increase or decrease. No. of pr omotion with in a period High or low High or low High or low High or low Increase or decrease High or low Measure Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire  ©2011 Global Journals Inc. (US) Global Journal of Management and Business Research Reward System Employee Motivatio Volume XI Issue IvvV Version I (e. g. , when you’re tired or sleepy, you direct your behavior toward getting some sleep). Snell (1999) says motivation is everything. Without motivation even the most talented people will not deliver to their potential. With motivation, others will perform way above the level expected of their intelligence and academic ability. He further asserts that company staff is its business. They are the company. They project the image of the company that customers see. They alone hold the power to deliver a high quality standard of service. It is a company’s staff, not its managers, who ultimately have the power to boost or reduce its profits. IV. OBJECTIVES OF THE RESEARCH March 2011 87 This research is intended to achieve the following objectives:? To determine if there is a relationship between reward and employee motivation. ? To determine the impact of rewards on motivation. ? To determine which factors contribute to work motivation. To determine the impact of biographical variables on work motivation. Reward System And Its Impact On Employee Motivation In Commercial Bank Of Sri Lanka Plc, In Jaffna District. March 2011 3 4 5 Willing-ness of responsibility Challenging work Growth in job. High or low High or low Increase or decrease. Questionnaire Questionnaire Questionnaire 88 3) Statistical Techniques V olume XI Issue IV Version I For this research several techniques were used such as samples, percentage analysis, correlation analysis, means analysis and diagrams. depending variables in relation to values the independent variable. In this research to find what relationship exits between reward system and employee motivation, the regression is applied. This could be explained though the following equation. Y = a+ bx a = Point cutting a cross axis Y, that is value of Y when x =0 b = Slanting of the regression line a) Percentage analysis It is used to make the relationship between hypotheses and samples, percentage analysis is used to indicate the relative size of proportion of items rather than absolut size. Example: Sample size 100 Motivated employee 70- 70%’ c) Correlation analysis Global Journal of Management and Business Research Dismotivated employee 30- 30% b) Regression Analysis In order to find out the nature of relationship between two variables factor analysis is carried out. The line regression explained the pattern of variation of This analysis measure the relationship between two data that are sealed to be independent of the unit of measurement. The value of the co-related rations calculated through the following formula. r= n? x 2 ? (? x ) 2 ? n? y 2 ? (? y ) 2 n? xy ? ? x ? y ?x- Sum of the employees perspective innovation and learning perspective and internal business perspective. ?y- Sum of the performance. Correlation ratio d) Means analysis This analysis measures the average level of reward and employee motivation for each branch.  ©2011 Global Journals Inc. (US) Reward System And Its Impact On Employee Motivation In Commercial Bank Of Sri Lanka Plc, In Jaffna District. X= ? x n March 2011 89 ?x = Sum of the employee perspective innovation and learning perspective and internal business persp ective. n VII. = Number of data points. RESULTS AND DISCUSSIONS Extrinsic rewards and employee motivation Table:1 Indicator Regression Correlation R – square F – value T – value Value Y = 16. 45x. +1. 34 0. 7280 0. 3 96. 24 8. 634 The regression equation shows the positive relationship between the extrinsic rewards and Employee Motivation That is when the extrinsic reward is made on the basic of Employee point of view; Employee Motivation will increased by 16. 45. The correlation between extrinsic rewards and Employee Motivation is 0. 7280, which shows the positive relationship between the two variables. According to the R-square, 53% of Employee Motivation is accepted by Reward. According to the F value it is greater than table value. So it expresses that there is a relationship between the two variables. According to the t-test, the calculated value is 8. 634, which is greater than the critical value 1. 6663. Show it proved the positive relationship between the two variables and it was significance at 5% of significance level. Intrinsic rewards Vs employee motivation Table:2 Indicator Regression Correlation R – square F – value T – value Value Y = 18. 57x+1. 32 0. 5831 0. 34 92. 36 7. 632 The regression equation shows the positive relationship between the Intrinsic rewards and Employee Motivation That is when the Intrinsic reward is made on the basic of Employee point of view; Employee Motivation will increased by 18. 7. The correlation between intrinsic rewards and Employee Motivation is 0. 5831, which shows the positive relationship between the two variables. According to the R-square, 34% of Employee Motivation is accepted by Reward. According to the F-value it is greater than table value. So it expresses that there is a relationship between the two variables. According to the t-test, the calculated value is 7. 632, which is greater than the critical value 1. 6663. Show it proved the positive relationship between the two variables and it was significance at 5% of significance level. 2011 Global Journals Inc. (US) Global Journal of Management and Business Research Volume XI Issue IvvV Version I 1) Analysis-correlation, regression, F-Test, and T-Test Reward System And Its Impact On Employee Motivation In Commercial Bank Of Sri Lanka Plc, In Jaffna District. Rewards Vs employee motivation March 2011 Table:3 Indicator Regression Correlation R – square F – value T – value Value Y = 6. 52x+0. 88 0. 7550 0. 57 90. 36 8. 063 90 Volume XI Issue IV Version I Global Journal of Management and Business Research The regression equation shows the positive relationship between the rewards and Employee Motivation That is when the reward is made on the basic of Employee point of view; Employee Motivation will increased by 6. 52. The correlation between rewards and Employee Motivation is 0. 7550, which shows the positive relationship between the two variables. According to the R-square, 57% of Employee Motivation is accepted by Reward. According to the F-value it is greater than table value. So it expresses that there is a relationship between the two variables. According to the t-test, the calculated value is 8. 63, which is greater than the critical value 1. 6663. Show it proved the positive relationship between the two variables and it was significance at 5% of significance level VIII. Challenging work, 23% of the Bank staffs have provided unfavorable replied. The rest 77% have given favorable replied against the Challenging work of the staffs by the reward system. This research finding also d escribe relationship between willingness of responsibility, 89% employees answered fourably. the rest 11% denote adverse opinionReward system has Strong impact on Growth in job that is 87% employee said favorable the rest 13% unfavorable replied. ) Further based on the correlation co-efficient measurement between those variables There is positive relationship between the rewards and Employee Motivation of the staffs of this bank that is (+0. 7550) and that is between the intrinsic reward system and the Motivation also positive that is (+0. 5831). Extrinsic reward system and Motivation (0. 7280) There fore, as a whole, there is a considerable positive relationship between the total reward system and the Employee motivation of the Employee of the Bank. CONCLUDING REMARKS Commercial bank of Ceylon PLC employees reward system is analyzed, when the information obtained is looked in to out of the particular 28 employee have high motivation, at the same time 50 employees moderate Motivation in reward system. But 22 employees are very lower motivation regarding reward system. That is 78% employees are high and moderate Motivation. The rest 22% have replied unfavorably. There fore on the reward system of this Commercial bank of Ceylon PLC particularly reward system of this Jaffna is very attractive when compared with other institutions. Analysis relating to the higher performance consistency achieved is observed in to, 90% of the staff has replied favorably. The rest 10% employees answered unfavorable. The main reason for the above appearance is that the reward system for the staff of this Bank. When the employees needs are fulfilled satisfactory through reward system, the employees Consistency achieved increases. According to the result about the Co-operation of the staff. 17% of the staff only disagrees with the reward system leads to favorable result in their Co-operation of the staff. But 83% (25staff) answered that the Co-operation of the staff will be reduced by the reward system by a considerable value. And Co-operation of the staff. is a factor, which affects both bank and the staffs. From the findings of the relationship between the reward system and the  ©2011 Global Journals Inc. (US) In this Study, every element relates with the rewards of the employees of Commercial Bank of Ceylon PLC. was analyzed. Further, Higher performance consistency achieved, Cooperation, Willingness of responsibility, Challenging work, Growth in job, are found to be the determining factors that influence employee’s performance. Rewards:-Regarding the rewards, comparatively 80% of employees only are favorable to reward system. The following aspects can be viewed for the favorable reward system, ? ? ? ? Provide favorable leave to the staff of this Bank Provide medical facilities Provide attractive loan system Provide favorable or attractive facilities than competitive Bank According to the above analysis 1. There is a positive relationship between the total reward system and job satisfaction of the staff of this Bank That co-efficient is (+0. 7550). 2) Discussions of findings ) Based on the correlation analysis Reward System And Its Impact On Employee Motivation In Commercial Bank Of Sri Lanka Plc, In Jaffna District. 4) Hypotheses testing H1:- Higher the employee rewards lead to higher the Employee Motivation On the basis of 80% Employees of this Bank have High Motivation; these hypotheses confirmed by effectively Hence it illustrate that when both intrinsic and extrinsic rewards provide, the Motivation of t he employees of this Bank also slightly improved and vice versa. X. SUGGESTIONS FOR FURTHER RESEARCH IX. RECOMMENDATIONS The effectiveness of any Organization is influenced greatly by human behaviors. Staffs who are a resources common to all Organization. Effective’s administrative exactitudes helped to create a work environment. That encourages, support and sustained improvement in work motivation. The following suggestion recommended for future researches. 1) In this study only commercial bank of Ceylon PLC Jaffna is considered to develop the analysis and findings. There are millions of employees and Organization in Sri Lanka. In future studies could consider almost all employees and Bank in the others of district. ) Finding of this study analyzed only the employees of Bank of Jaffna. But there are various type of hospital and different types of employees works their. So, this analysis will helpful to conduct the further researcher including all the employees in the bank. 3) Even through various factors determine the Motivation, if is considered as to how the monetary and non-monetary matters influence on the Motivation of the staff of this Bank in this analysis. Therefore, the analysis in relation to other factors that determine the Motivation must be considered. ) The analysis in relation to the effect and the problems and the inconvenience of the staff of this Bank / other Bank may be conducted based on the result of this analysis.  ©2011 Global Journals Inc. (US) Bank must be careful in the following factors to increase the Employee motivation of the Employees by redesigning the reward system. 1) Work environment Society of this Bank must try to create supportive, pleasant full working environment internally, in order to satisfy the staff and work with efficiency. ) Employees should be trained according to the present content of the environment. 3) The facilities to be provided to the employees in order to enhance their Employee motivation, job abilities. 4) This bank can buildup the commitment among employees by rewards and achieve both individual and Organization al objectives. 5) Employees with one another vary individually, according to physically and mentally. So, bank’s society must identify their different types of needs and fulfill them. 6) Regarding the salary and other allowances. Global Journal of Management and Business Research H2:- Lower the employee rewards lead to lower the Employee Motivation Here this hypothesis is accepted, because there is a positive relationship found between the reward system and the employee’s motivation. That is when the employee reward system Decrease, Motivation also decrease through the performance consistency achieved, Cooperation, Willingness of responsibility, Challenging work, Growth in job. Volume XI Issue IvvV Version I 2. Correlation co-efficient between the reward system and the performance consistency achieved is also positive that is (+0. 673). 3. Correlation co-efficient between the reward system and the Cooperation of this staff is Positive that is (+ 0. 6235). 4. Correlation co-efficient between the reward system and the Willingness of responsibility this Bank is also Positive that is –(0. 7151). 5. Correlation co-efficient between the reward system and the Challenging work is also positive that is (+0. 5235). 6. Correlation co-efficient between the reward system and the , Growth in job is Positive that is (+ 0. 6211). Holiday pay Bonus Pension benefits Overtime pay Proper training and promotion also to be given to the staff of this Bank in order to they will be satisfied their job. ) Responsibility with challenges when an employee is involved in a challenging task, the result of which should be taken in to the account the responsibilities assigned to the staff should have relevant authority. As regards the staff moderately satisfied. Because the responsibility and financial rewards are not assigned to them in a disc iplinary way. 7) The facilities provided to the employees should be compared with that of other private Organization and facilities similar to it or more to be provided quickly. 1) 2) 3) 4) 5) 91 March 2011 Management intensifies the salary scheme of employees. It should be supported to up great their standard of living. Further, the following non monitory awards also be increased. Reward System And Its Impact On Employee Motivation In Commercial Bank Of Sri Lanka Plc, In Jaffna District. References References Referencias 1. Alderfer, C. (1972). Existence, relatedness, growth. New York: Free Press. 2. Barton, G. M. (2002). Recognition at work. Scottsdale: WorldatWork. 3. Carnegie, D. (1987). Managing through people. New York: Dale Carnegie Associates, INC. 4. Dodd, G. (2005). Canadian employees moving towards total rewards approach to Compensation. Retrieved February 27, 2005, 5. tttp://www. watsonwyatt. com/Canada 6. Informal Recognition: The biggest part of an effective recognition strategy. (n. d). 7. BC Public Service Agency. Retrieved April 05, 2005 8. http://www. bcpublicservice. ca/awards 9. Motivation: What makes us tick? (2005). People Development. Retrieved February 27, 2005, 10. http:www. peopledevelopment. com 11. Robbins, S. P. (1993). Organizational behaviour. England: Prentice-Hall. 12. Wilson, T. B. (1994). Innovative reward systems for the changing workplace. 92 Global Journal of Management and Business Research Volume XI Issue IV Version I March 2011  ©2011 Global Journals Inc. (US)

Health Hazards of Barbecue Carcinogens

Health Hazards of Barbecue Carcinogens One of the best parts of summer, in my opinion, is barbecue. See that marshmallow? Its perfect. Brown all the way around, gooey all the way to the center. You know it will melt in your mouth. I didnt take the photo. Thats because my marshmallows inevitably burst into flame and end as cinders with cold, white centers. I imagine either type of toasted marshmallow contributes to your cancer risk. So does anything charred, like seared steak or hamburgers from the grill or even burnt toast. The carcinogen (cancer-causing agent) is mainly benzo[a]pyrene, though other polycyclic aromatic hydrocarbons (PAHs) and heterocyclic amines (HCAs) are present and can cause cancer, too. PAHs are in smoke from incomplete combustion, so if you can taste smoke on your food, expect it contains those chemicals. Most of the PAHs are associated with smoke or char, so you can scrape them off your food and reduce your risk from them (though that kind of defeats the point of a toasted marshmallow). HCAs, on the other hand, are produced by a chemical reaction between meat and high or prolonged heat. Youll find these chemicals in fried meat as well as barbecue. You cant cut or scrape away this class of carcinogens, but you can limit the amount that is produced by cooking your meat just until its done, not blackening it into oblivion. Just how dangerous are these chemicals? The truth is, its very hard to quantify the risk. There is no established this amount will cause cancer limit because the genetic damage that leads to cancer is complex and affected by many other factors. For example, if you drink alcohol with your char, you further increase your risk, since alcohol, though it doesnt cause cancer, acts as a promoter. This means it increases the likelihood a carcinogen will be able to induce cancer. Similarly, other foods may lessen your risk. What is known is that PAHs and HCAs definitively cause cancer in humans, but they are also a part of everyday life, so your body has mechanisms for detoxifying them. What you want to do is try to limit your exposure. I guess that means you should take the time to toast the perfect marshmallow rather than go for the quick sugary fireball, but thats just so hard... You can also try to  eat your greens to help cure cancer and learn about  the most poisonous chemicals.

Chemistry Today Article Example | Topics and Well Written Essays - 250 words

Chemistry Today - Article Example As a result, the article further highlights that the unusual gel ageing experience is achieved from the polymer’s flexibility degree, which is equivalent to the natural body tissue. The watery substance in the hydrogel helps with the repairs of tissues and cells of the ageing persons to restore wrinkled skin units (Draper, McDonald and Adams 2015, n.p). The article is educative since the authors give instances where the characteristics of hydrogel are important considerations when producing gel ageing. The authors also offer other essential applications of the hydrogel such as the absorption and removal of harmful necrotic and fibrotic tissue (Draper, McDonald and Adams 2015, n.p). This implies that the weight and absorbent properties enable the gel to function properly with the ageing skin particles through the removal of the fibrotic tissues. Another vital concept of the article is the author’s articulation of the formation of the hydrogel compound by analyzing the different elements of water and gel. This brings about the absorbent and low molecular nature that provides the unusual gel ageing property unlike the other

The old Canadian Land Essay Example | Topics and Well Written Essays - 500 words

The old Canadian Land - Essay Example However, there are no reasons to believe that he could be a bad man looking for trouble. It was because he did not bother people along his constant travel expeditions. He travelled by water. His travel machine was a canoe that he used to tour all the waters of the rivers and seas that he came across. No water body was too scarify to make him stop a journey. The people believed that he was a brave man, who would look out for anyone in harm. Everyone in the lands knew him as a man without fear. Thus, many respected him as he was a hero amongst them all. From his appearance, it was difficult to know much about him. He carried with him everything from all the places he went to. Physically, he dressed as an Indian. One could argue that he had Indian traits in him. Apart from the manner of dressing, his character had much do with the Indian lifestyle. Indians were just as courageous men as he was. They were known to be the most troublesome people to deal with during trade. They would settle every slight issue with a fight. In fact, they were ready to die. The same characteristics could be evident in Pasquinel. It was in his nature to walk into a dangerous place without thinking. He was ready for any attack. In fact, he always fought his wars alone. Apart from being a brave man, he was a good negotiator. Negotiation is a skill important when dealing with strangers, who need to be convinced on one intended purpose. As a trader, negotiation skills were important to convince new traders on certain items. Even without speaking the language of the traders, Pasquinel could convince them on his intended purpose and avoid unnecessary confrontation. The story of Pasquinel could be real or a fiction one. The reality of the story could be because of the use of known physical places. For example, the narrator uses known water bodies and ancient places such as France and New Orleans. In addition, the trading activities outlined in the story represent the lifestyle of the

Critical Comparison between Questionnaires and Focus Groups Essay

Critical Comparison between Questionnaires and Focus Groups - Essay Example This research will begin with the definition of research as a systematic or scientific way of searching for knowledge. Research provides answers to questions by uncovering hidden truths. An individual can conduct a research to familiarise with a certain phenomenon or discover new insights on a familiar phenomenon. Research can also be conducted to test formulated hypothesis on a phenomenon or describe the characteristics of the object under study. Therefore, the kind of research approach that an individual utilises is based on the purpose and objective of the research. Research can be categorised in many ways. One such way is descriptive versus analytical research. Descriptive research is conducted to investigate various aspects of a phenomenon. A researcher in this case aims at finding out facts about research objects. It may include surveys and enquires on the current situation in the researcher’s area of interest. In a descriptive research, the researcher simply reports fac ts about variables. The researcher has no control of over variables and cannot manipulate them in the study. Therefore, the researcher gives a description of variables as they exist in their natural environment. Descriptive research is useful in measuring objects. In this kind of research, different methods are used depending on the nature of the study and the researcher’s preferences. Comparative and correlation research methods are used in descriptive research. Analytical research involves using the facts collected on a phenomenon to evaluate that phenomenon. Therefore, the researcher does not just gather facts about research objects but also uses those facts to analyse or make judgements about the objects under study (Kumar 2008, p. 6; Kothari 2008, p.2). Research can also be categorised as fundamental or applied research. Applied research differs from fundamental research in that it seeks to provide an immediate solution to an existing problem. Fundamental research will g eneralise a problem and develop theories of how the problem began or how it can be solved. Thus, multiple solutions may be generated and analysed in fundamental research but the researcher gives his or her recommendation on the ideal solutions. Fundamental research is often referred to as basic research because an individual gathers facts for the sake of adding to their level of knowledge. Applied research is conclusive and provides solutions to research questions or actual problems in the area of study. Therefore, basic or fundamental research adds to the existing body of scientific knowledge while applied research provides solutions to problems (Ethridge 2004, p. 20). Research can be categorised as conceptual or empirical. Conceptual research is based on theories and is used to develop new concepts about a phenomenon. This research can also be used to reinforce or interpret existing concepts and theories. Empirical research does not consider the existing theories but relies on obs ervation. This type of research is based on data collected and conclusions are drawn based on observations. Empirical research is experimental and a researcher collects firsthand information on phenomenon. The research may manipulate things in an environment to achieve the desired results. Empirical research in most cases starts with a hypothesis or expected results from an experiment. The data collected in this case will be used to test hypothesis. Empirical research is used to describe relationships between two or more variables (Kumar 2008, p. 8; Burns 1992, p. 195). Research can be categorised as either quantitative or qualitative. This is the most common categorisation of research. Quantitative research is based on measurable variables. The main objective in quantitative research is to generalise collected data. Qualitative research focuses on collecting information on immeasurable variables such as human behaviour, emotions and feelings among

Study on Is Accounting Profession under Threat

Study on Is Accounting Profession under Threat Recent events in global financial world that is dissolution of companies due to continuous losses has made people to question the efficiency and honesty of the professional accountants in discharging their duties for the interest of public and society. These events have forced global financial scholars and experts to think about the future scope of this profession. this article mainly focus on challenges to accounting profession in the context of strategic management accounting in connections with business firms expectations and the expectations of stakeholders and communities which ensure that the accountants will function for the benefits of society and public. The expectations of employers of accounting graduates is higher when we compare with the present academic system which indicates that the present academic courses should be upgraded as the business firms are expecting only real professionals who can be able to work any type of business environment and they should be flexible to the future changes in business environment. Their ultimate responsibility is to make the business firm trust worthy in the eyes of customers and other stakeholders and society. Today the demand from business firms for accounting professional with sophisticated modern accounting skills is caused revolutionary changes in the accounting and financial management gra duation courses importance of discipline knowledge. The internal and global challenges on the professions related to financial management may be involve win the confidence of public and stakeholders of the business and operating markets, improving the performance of professional accountants and auditors, understanding the increased role of external auditors, preventing the corruption the system of public audit, and making the financial statements and reports trust worthy in the eyes of concerned parties. Todays business environment is very sensitive to the changes in its components such as technology or markets the accounting professionals to work hard with efficiency and honesty to meet these challenges effectively. Introduction In todays business environment are professional accountants directly responsible to their customers, companies and to the society and also they should know possible legal obligations to the stakeholders. Accounting profession is not only limited to preparing accounting statements but also involves in wide variety of functions which provides inputs to the managerial decision making. If an accounting professional is not able to perform his duty and responsibilities in satisfied level according to the universal standards it is the major liability in the hands of an accountant. Compared to other type of professions this profession has its own code of ethics hence it is dignified and respective profession which provides practical inputs for the effective decision making. Advanced Strategic Management Accounting During the past two decades, many organizations in business and finance sectors have to face changes in their business environment. Economic reform polices by the developing countries, policies, competition from multinational companies in local markets has resulted in a typical situation, where most companies are now competing in a highly competitive global market. In addition there has been a significant reduction in product life cycle arising from rapid changes in technological innovations and the need to meet sophisticated customer demands. To compete successfully in global environment, companies have to work towards to satisfy made customer demands. They have forced to adopt new Management strategies, changed their business systems and invested in new technologies. The increasing competition has affected their profits and more attention is required to be paid to the various aspects of Management accounting aspects. These changes have had a significant influence on strategic Manag ement accounting systems. Role of professional accountant has no longer remained that of an accountant, but he has assumed a significant role in improving the competitiveness of firms. 5Strategic Management Accounting is the branch of management accounting which mainly focus the uncontrollable factors which a business firm should more concentrate, and these factors may be financially or non financially but related to the financial and business decisions of the firm. According to the Ken Simmonds, the formulation of business strategy of the firm mainly depends on the financial information of the firm and the competing firms. This information may involve details of Production costs, product price, production volume, Market size, availability of cash resources and other resources such as raw materials which should be emphasized. But Professor Bromwichn compared the past practices in management accounting which have modified with new directions including the active role of professional accountants in business decision makings. These directions may be towards the inclusive of financial information into strategy for cost analysis that is the basic for all future business decisions. Other directions towards having updated information bank related to the strategies of competitors especially their costing methods, cost structures and costing decisions. The limitation of traditional management accounting in the areas analysis of cost and cost related activities is significant which gives birth to the development of modern strategic management accounting system. Traditional management accounting system has no particular techniques to ascertain the costing methods and situation of competitors but decisions are based on only the information from financial statements. Modern strategic management accounting has its own techniques to ascertain cost position. It also helps business firms to how to achieve cost advantages current as well as future years. In this context the role of Accounting professional is very important for the survival of business firm compared to every angle of the present business environment. Accounting profession In the context of professional accounting, the power and responsibility of an accountant can be justified when financial statements provides expected information according to the objectives functions especially protection of public and social interest. Under flexible business environment Accountants are vested with enough power in order to perform their functions without any interruption for the healthy future of business firm.. According to the scholars the up gradation of accounting skill is a specific task as the accounting profession also one of the component of employment structure which is influenced by policies of government and economic policies. . There is a argument the accounting skills and knowledge should be revised and updated time to time because these skills and knowledge should be according to the changing expectations of the society and the stakeholders of the business firm. But as a professional an accountant should utilize these skills and knowledge in optimum level for the interest of the employer as well as interested parties. . The accounting profession has gained enough importance especially it is the sole body which has the ultimate authority on the financial related issues and matters. The one of the primary objectives is to work for the benefit of social interests that has analyzed for making the accounting progression as an appropriate occupation in modern employment world. And According to some experts.. Accountants with traditional views are no longer sustaining in the present environment. According to the research the Todays accounting and auditing methods are in modified forms compared to traditional m ethods of accounting. Changing role of Accountant Todays accountants should mostly focus on knowledge, skills and ability to manage these as a particular service. This requirement in business environment has created business and ethical issues for the accountants/ auditors and their customers. This includes problem-solving and customer advice features of the skilled professional. Changes also include the over emphasis on specific training for developing practical skills as part preparing of new graduates to the practical business world. The introduction of these practical training in academic degrees involves uncertainty and time frame because the academic institutions should ready for accepting the current changes. Companys especially multinational companies mainly concentrate on these practical skills but facing problems of assessment for right candidates with practical knowledge. Challenges to Accounting Profession Due to the influence of globalization changes in financial strategies have been affecting almost every business and services around the world. Especially Accounting and finance sector is directly affected, financial experts world wide are working for the improvements of the accounting system. Several seminars are going on in this regard; financial professionals, scholars have to share their ideas and views on the present challenges in finance and accounting today, and acquire sophisticated skills in order to face globalization effect. Today global recession and financial conflicts has developed new trend of threats and challenges. According to the experts of International Accounting Standards Board, the global financial conflict is the main which emphasized transference in financial reporting and flexible accounting standard with definite principle to face the new trend in future. The context and dynamics of modern strategic management accounting the changes in the accounting skills have forced to adopt by professional accountants who are cautious to provide value added service for their customers. Globalization process has made the business activities to cross the boundaries of nations. The global financial and business environment has put pressure on professional accountants and auditors as they are the important information providers for the business success. Every company seeks opportunities in global market for the expansion of the business. But uncertainty in market conditions and rapid innovations in technology have made themselves to face any type of business situation for the interest of all their stakeholders where their business strategies, their market share and capital adjustments also subject to changes along with the marginal profit. Internal challenges The first challenge to professional accountant is the measurement of financial performance. Revenue is a single measurable indicator of financial performance. The common feeling is that over-emphasis on revenues, unscientific ways of their analysis and interpretations financial information. But this information is the basis for long term business decisions. Secondly issues regarding historical accounting information and statements. Some times there is feeling that a balance sheet prepared imperfect way and it does not reveal accrued profits based on future changes in market condition. This is the major draw back in disclosing true financial information of the company. Thirdly financial statements do not measure the assets and liabilities on the basis of todays accounting standard. Hence investors may be misled in making investment decisions, which will put them at greater investment risk. They also need the information regarding the value goodwill and other intangibles and capital structure. Lastly the financial and accounting statements show only historical transactions and facts and they dont concentrate much on the future events and transactions. They put limited attention on the hard profits and also limited attention to the required process for maximization of wealth. Challenges of Globalization Innovations in technology are the greatest affect on the profession and present system failure to coop with this challenge may be resulted in the devaluation of the importance of the profession. The introduction of the information technology has greatly influence the system in which companies do business, structure their organization and operate their reporting systems and each of these are the considerable challenges for the accounting profession. E- Business has introduced new business risks along with the great advantages which a professional accountant should take into account. The unauthorized access company information; increased volume of business as created credit risks; and the proper allocation of income and expenses, Accounting firms and professionals should be concentrate on with these risks. The changes in Government financial police and company the annual financial statements and other communications can be communicated to the concerned parties through the electronic media or through web sites. Out of dated information will not reveal clear picture and hence share price of the company affected. Market expects the clear picture of financial and business performance and there are pressures on firms o provide such information when required. Lastly the centralization of accounting system and accounting information systems will be the top management based decision where accounting is considered as secondary issue. Branch accounting is in declining trend today information will be directly flow to the head office of the firms. Globalization can be defined as the existence of a situation where there is an easy access to any part of the world. It is in the form of information on any subject matter. A professional accountant should face several challenges with this situation; businesses expand sometimes beyond country borders in response to globalization. In market led globalization model an accounting professionals should play a dominant role. To make the Global markets to function properly, the accounting profession must adapt and modernize in response to the globalization of finance and investment. In corporate-led model of globalization the accounting profession does not merely adapt to forces of globalization. But accounting industry has played and continues to play an active role in the structuring global markets for accounting services. Due to the globalization there are some threats to accountants and the accounting profession as a whole Accountants working for foreign-owned companies, their knowledge, skills, and abilities may be restrict them to performing only low-value, compliance-oriented work. Accounting professionals can be also benefited from the effects of globalization. These are Accountants who are ready to expand their financial accounting knowledge, skills, and abilities they can become expertise in understanding of changing business requirements. Accountants with their theoretical knowledge, skills, and abilities with the performance oriented knowledge, skills, and abilities of management accounting can be achieve high level of experience in this context. Today businesses become increasingly globalize, 10there is clearly more pressure on accountants to increase the knowledge, skill, and abilities beyond their present limit of functioning in order to fit well into the globalization of the 21st century. In this context the accounting profession has an important role in assisting firms to face competitive finance and business environment Implications of Academicians The role of the accountant in past was just recording the facts and figures but the role of the professional accountant has been criticized by many scholars and analysts over the decades, especially the accounting skills developed by students of accounting management schools This demand primarily developed in Academic level, the. The need for this change is based on a number of draw backs identified in the skills taught in graduation schools that students when bring to the practical world. Another criticism is these 1skills cannot be efficiently being taught in schools where the employment is dominated by specialized technical skills. Requisite skills required by future professional accountants and auditors will include easy learnable professional skills along with ethics. These specific skills are necessary for modern business environment because it helps business entities to 1solve the diversity of business challenges. This is the main challenge for the academic institutions to balance between accounting graduate skills which are theoretical in nature and skills sought by modern business entities. There is gap between the actual school syllabus and the knowledge expected by companies. The academic institutions should try to train accounting graduates to suit the interest and expectations o the employers. The accounting1graduates with sophisticated skills are in an environment that requires accountants to show high level of technical performance to meet the demands of financial and business entities. Number of comments and opinions from global academicians and practitioners has forced the Government authorities and International Regulatory Bodies related to accounting issues to make revolutionary changes in the accounting standards, methods and techni ques which are relevant to future years. Majority Charted accountants and Accounting professionals feels present accounting system is not according to the requirements of modern business and it is less flexible to the changing environment. These academicians and practitioners agree that if accounting is to serve a useful role in the changing environment, academic education in accounting and scope of research should become broader, dynamic and not limited by a single approach. Despite these matters, the academicians and practitioners feel that present academic programmes in Accounting and finance area should be reviewed according to the demand from job market. Professional Ethics The corporate financial conflicts has given good inputs to finance professionals and for the monitoring of accounting system. Continuous effort from academicians and financial experts in developed countries there are strategic changes in academic education and training programmes, professional accountants should be able to develop the specific skills they need to successfully compete in the employment market for new types of information and financial services. This vision is used by many of the professions leaders. As per the study in U.S.A there are considerable increase in the number of professional accountants and AICPA membership during the period from 1970 to 1994.  This indicates that in developed courtiers are ready to face the challenges. Study in U.S.A (Courtesy: Annual report AICPA) Table 1 Total Accounting Employment Year Numbers in Thousands 1970 646 1980 1013 1990 1446 1994 1483 Table 2 Membership in AICPA Year Numbers in Thousands 1970 74 1980 161 1990 296 1994 319 Impact of Challenges on Strategic Management Accounting During the past two decades, many organizations in business and finance sectors have to face changes in their business environment. Economic reform polices by the developing countries, business policies and competition from multinational companies in local markets has resulted in a typical situation, where most companies have to face severe competition from rival business firms in a highly competitive situation. In addition there has been a change observed in business life cycle due to rapid changes in technological innovations and the need to meet sophisticated customer demands because production of each product is considered as a independent business. To compete successfully in global environment, companies have to work towards to satisfy made customer demands. They have forced to adopt new Management and financial strategies, changed their accounting systems and investment in new technologies. The increasing competition has affected their profits and more attention is required to be paid to the various aspects of strategic Management accounting aspects. These global challenges have had a significant influence on strategic Management accounting systems. Role of professional accountant has no longer remained that of an accountant, but he has assumed a significant role in improving the competitiveness of firms. Professional Ethics The financial crisis has given good inputs to finance professionals and for the monitoring of accounting system. Today accounting professionals in the business sector should not only concentrate on earning of revenue, but also take into account the public and external parties related to the business. The present accounting system should be able to create ethical environment for the benefit of society in generally and stakeholders particularly. Directions for Ethical Performance The directions towards performing the duty in ethical way Global Charted Accountants Associations encourage accountants and Auditors to conduct them effectively and to do quality internal and external auditing in appropriate manner and other accounting functions. Professional Institutes should develop high level auditing standards and ethics their applications in practical world. There are so many ethical obligations which make auditors in right path of accounting standards and legal obligations. Figure 1. Ethical codes Geographical study requirements Quality control Legal registration Professional programs, training and examinations Continuing education requirements Legal liability Accounting standards Conduct of professional Accounting firm personnel Future of the Accounting Profession: Introduction of specific knowledge and the increased expectations from global business world today accounting profession is a specialized profession, which is resulted in great the movement toward up gradation of accounting graduate or professional education. Advanced programmes in computer technology and its role in updating the information for concerned parties of the business, financial experts are expecting t the new trend in information technology and communications which will reshape the accounting employment structure. Computers are today important part of the accounting information system. Introduction of new computer software programmes has given considerable contribution for the modification of business and accounting from the last decade and will continue to the future also. These days we can observe that the new accounting softwares decrease the work load of accounting firms which is resulted in the decrease of employing fresh candidates for accounting work. But developments in accounting profession have shown steady growth from last 20 years despite the increased use of computer information systems to perform routine accounting tasks. Suggestions and Recommendations accounting profession have an significant role in assisting the management for business decisions to not only contribute for strengthening the financial position but also should be modified to analyze management risk factors as the parallel profession to management graduation, for firms operational and strategic decisions . These personnel should also be able to anticipate and manage risks factors arising from bulk volume of financial transactions which made the firms vulnerable to uncertainty and unexpected price variations. As the scope for this profession increased, it will find itself facing increasingly conflicting pressures arising from convergence. It should be designed to establish proper balance manage internal financial conflicts and external conflicts related to firms financial matter and should be able to these commercial interests to introduce the ability to act as a trusted and independent professional business consultant and advisor. The accounting profession should extend its role and responsibility for promoting good corporate business environment. It should also be concerned for sustaining of good corporate governance is not only fulfilling legal obligations but also should be based on values and ethics.

Is Pornography Good? :: Exploratory Essays Research Papers

Is Pornography Good?    Pornography is the theory, Rape is the fact. Robin Morgan, editor of the famous feminist magazine Ms., was quoted as saying this thought provoking statement. This really makes one stop and think. How closely related are pornography and rape, or any violent act for that matter? Many surveys and research studies have been done to answer just that. But the findings have been highly debatable. On one hand, you have people who feel that there is no correlation between the two, that pornography is used only for personal enjoyment, and it stops there. Then you have the feminist viewpoint which totally disagrees. Two well known feminists, Catharine MacKinnon and Andrea Dworkin have their own view and definition on pornography.    à ¾....Pornography is the graphic sexually explicit subordination of women, whether in pictures or in words, that also includes one or more of the following: (i) Women are presented dehumanized as sexual objects, things, or commodities; or (ii) women are presented as sexual objects who enjoy pain or mutilation; or (iii) women are presented as sexual objects who experience sexual pleasure in being raped; or (iv) women are presented as sexual objects tied up or cut up or mutilated or bruised or physically hurt; or (v) women are presented in postures of sexual submission, servility, or display; or (vi) womens body parts - including but not limited to vaginas, breasts, and buttocks- are exhibited ,such that women are reduced to those parts; or (vii) women are presented by whores by nature; or (viii) women are presented being penetrated by objects or animals; or (ix) women are presented in scenarios of degradation, injury, torture, shown as filthy or inferior, bleeding, bruised, or hurt in a context that ,makes these conditions sexual. à ¾    Pornography is further defined as including à ¾the use of men, children, and transsexuals in the place of women.à ¾ It is also said somewhat cryptically that à ¾the definition does not include all sexually explicit depictions of the subordination of women. Now that we have a greater understanding at the true meaning of pornography, we should look at the radical feminist view on the harm that pornography can cause. Once again the highly acclaimed feminist lawyer Catharine MacKinnon says:    à ¾If pornography is an act of male supremacy, its harm is the harm of male supremacy made difficult to see because of its pervasiveness, potency, and success in making the world a pornographic place.

Compare and Contrast: Hinduism and Islam

Hinduism and Islam: Compare and Contrast It is universally known that religious faiths creates diversity in culture and give new identity and outlook to matters signifying a new way life. In most cases, religious faith is accountable for people’s behavior in conducting daily activities including business, work, socialization, and cultural functions within a specified community. The immensely large majority of the human species has always looked to a higher power for acceptance, love, enlightenment, guidance, and even sometimes discipline.There are many different religions with many different practices and beliefs, however, in this paper I will be comparing and contrasting the belief on who is worshiped as the â€Å"higher power† as well as the diet practices and rituals of the two common religions known as Hinduism and Islam. Hinduism and Islam have been preexisting for a very long time. Hinduism main roots dating back in India and Islam from the Arab world, the two hav e quite a vast number of differences and similarities as well.Hinduism and Islam, other than Christianity, are two out of three major religions followed in the world. It is difficult to spot any similarities between the two religious groups since they are known globally to cause war and chaos wherever they come together. However, the two religions show vast differences beginning from their origins and development. Islam believes that their faith is founded on the faith outline by a prophet of God called Mohammed.Mohammed is the core founder of the Islamic religion since the time he received revelations from Allah. On the other hand, Hinduism began as integration of numerous religious groups in the subcontinent of India where, at the time, there many wonderers, exiled communities, and prophetic individuals. The groups came together to form the contemporary Hindu religion (Anon. , 2013). Most principally, the two religions have a different concept concerning the Supreme Being, God. Th e Muslim believes in the existence of one almighty God referred to as Allah.Allah is given numerous positive attributes by Muslims relating him to greatness, however; Allah is also termed as merciful, the creator of all, the sustainer of all human life, and the incomparable one. This concept that Allah is incomparable has allowed all Muslims around the world, though with diverse cultures and languages, to refer to God as Allah. Moreover, the name Allah is a discrete name from the language Aramaic which is a language historically known to have been the native language of Jesus. This kind of belief and complete trust in the existence of one God are essentially known as monotheism (Naik, 2007).On the other hand, the Hindu believes about the existence of one Supreme Being is contrary to that of Muslims. Hindus practice polytheism which is basically the belief in multiple Gods. The word Hindu has a geographic importance relating to a certain community referred to as Sindhu who lived beyo nd the river Indus in ancient India. It is noteworthy to indicate that the Hindu believes that everything is God starting from the physical elements such as trees, mountains, and rivers to living things such as humans. This in religious education is referred to as Pantheism.While Muslims believe that everything is God’s, the Hindu on the contrary perceives everything as God. In a global perspective, the Hindu has a quite diversified perception of God since every community may have more than a hundred Gods, whereas others believe to a minimum of three Gods. Hindus have come up with an argument that they should adopt and refer to only one God as divine and sacred. This may bring some internal conflicts among the Hindus since the scholars might be compromising with their ancient beliefs and customs (Brodd, 2003, p. 108).However, the two religions agree that man is a manifestation of Gods wonderful creation. This means that all the two agree on is that God or Gods created man and other physical and spiritual creations. Muslims believe that man was created the same in that all men are equal in the eyes and perception of God. In this case, Muslims are against any discrimination on the basis of social status, race, or tribe. Also, Muslims fail to agree that God favors individuals on the basis of wealth and other material properties but favor from Allah is given to anyone on the basis of virtues and piety.On the other hand, Hindus believe that men were created in caste systems, which articulates mankind is not equal. Instead, human beings are categorized into four facets. The firsts group is referred to as Brahmans who represents the highest people in society on the basis of priesthood, wealth and social status, and intellectual abilities. This group is certainly the most respected and adored since everything is God according to Hinduism. The subsequent group, Kshatriya is slightly lower in terms of social class, wealth, and intellectual capabilities since it r epresent the ruling class including warriors and heroes in the society.The third category is referred to as Vaisya a group mainly composed of agriculturalist and artisans in the community. The last group, Sudras includes the lowest ranked individuals in the community probably on the basis of poverty and lack of intellectual abilities. Muslims and Hindus acknowledge that there is life after death since they all believe in the existence of the soul. Also, they both believe that there is judgment after the physical death. In addition, the judgment is based on the deeds and the way a person has lived have or her life.The positive virtues such as humbleness, respect, merciful, and faithful among others are believed to influence positive results from the judgment. However, the concept with which they both perceive life after death is what differs among the two religions. Hindus do not believe in the existence of an awful place formally known as hell, or the existence of heaven. Instead, H indus believe in the power of reincarnation. This means that they believe that a person is born afresh in another life once he or she dies.The reincarnated person will then acquire a new status based on his virtues and attributes of the previous life. This contradicts with Muslims beliefs of the body and soul. Muslims believe that a human being has two destinations either heaven or hell. Heaven is for people who have upheld their belief and trust in Allah with the refection of their deeds. On the contrary is a place of anguish and torture for those who refuse to follow Allah outlined commandments. However, the decision to go to either place depends on the ruling made on the Day of Judgment.Similarly, both religions have a certain animal they are restricted to eat. In Islam, they have all the luxury to eat all kind of meats from cows, lambs, goats, and poultry except pigs due to some beliefs about the unsacred nature of the pig meat. Hindu believes that because food is a gift from Go d, it should be treated with great respect (V, 2000). Hindus do not enjoy the luxury of eating cow meat since they perceive the animal as sacred due to their pantheism nature. Devout Hindus believe that all of God’s creatures re worthy of respect and compassion, regardless of whether they are humans or animals (Elgindy 2005). Therefore, a cow is viewed as divine and sacred hence it cannot be eaten. Hinduism encourages being vegetarian and avoiding the eating of any animal meat or flesh (Elgindy 2005). However, not all Hindus choose to practice vegetarianism, and they may adhere to the religion’s dietary codes in varying degrees of strictness (Elgindy 2005). Also, the two religious groups do pray except that they pray differently.Hindus mostly pray in temples, whereas Muslims usually pray mosques. Hindus temples are usually decorated with various pictures that manifest the being or the nature of their Gods. However, Muslims are not allowed to have any pictures in their mosques since God is incomparable to anything not even the physical representation through pictures. The Islamic religion is founded on the basis of activism which calls for all Muslims to go out to the entire world teaching people to adopt and believe in the faith outline by the Quran, the Muslim Holy Scripture.Therefore, most Muslims are dedicated to teaching their traditions and practices concerning their faith to other tribes and humanity that do not necessarily espouse Muslim beliefs and faith. On the contrary, Hinduism is based on personal principles of tolerance which include patient listening even to non believers. Hindus basically believe it is a matter of time before people reawaken and embrace Hindu principles and their faith. Therefore, Hindus believe that, at the end, all religion in the world will conform to their belief in pantheism.Muslims are very specific to their ritual and religious practices since they observe strict fasting periods to even over five days in spe cial periods such as namaz and roza. Fasting is considered an opportunity to earn the approval of Allah, to wipe out previous sins, and to understand the suffering of the poor (Katme 2009). Fasting is also partly to be in control of appetite and to avoid food addiction (Katme 2009). It is the fourth ritual observance in the Five Pillars of Islam. Also, Muslims wake up very early in the morning, on a daily basis, to pray to their God, Allah.On the contrary, Hindu does not put much effort in religious rituals instead they engage in selfless activities so as to increase their probability of being reincarnated to a higher being. In addition, Hindus belief that God is everything, simply outlines that God can take any form to reveal his existence. Hindus also outline that their view of God shows that God has unconditional love for love humanity and creatures. Therefore, God is not necessarily a male according to Hindus, instead; God can reveal himself inform of a female figure or an anima l.Islam religion believes in the existence of God’s angels who are given the duty to fulfill God’s tasks. In Muslim, God cannot reveal himself in any human or physical form, however; rather than revealing his nature in a divine form he sends angles to protect human beings. Moreover, angles are invisible to the naked eye, and they also do not need human comfort since they are heavenly created hence do not posses human qualities. The two religions are similar in that they are built on the theory of commitment to God. This theory requires all the believers in both religions to trust and obey God without question or doubt.Also, the theory is based on purity and peace supported by unquestionable submission to God. Although, the two religions strictly foster people to trust and obey God, they acknowledge the importance of own will in a personal decision. This means that Hindu and Islam do not force any individual to become one of their own or restrict someone from going into other religions. Instead, followers are given the will to decide whether to stay, or shift to other religious belief, but once an individual decides to stay him or she must follow the religious principle held by the either of the group.Beside, followers are allowed to choose on their own with the consent that their decision and their way of living will be judged or will affect their reincarnation in the next life (Horton & Plunkett, 2002, p. 36). Also, there are other slight but significant differences among the two religions. The Muslim religion is based on a politically built system emulating Mohammed way of living which was essentially based on military power, missionary zeal, and political control. On the other hand, Hindu believes in many Gods is meant to provide spiritual freedom to the followers devoid of political influences.Also, Hindu religion is presented as a more feminine religion rather since the symbol of the cow signifies motherhood and fertility. Also, many Hindu d eities are females and their temples consist of arts full of female figures. Muslim, on the other hand, worship a masculine Allah since most of the women are not allowed to enter mosques, and also women are veiled while in public. There are also different ways to realize the truth in Hindu, whereas Islam’s believes in only one true way (Brass, 2005, p. 119).The two religions outline one another as arrogant and disapprove their faith, on the basis of varied grounds. For many years, there have been various wars and grievances containing the two religions with Muslims killing numerous Hindus in India for destroying their places of worships, Mosques. As seen in the above contest, there are more differences in the nature of the tow religions rather similarities. Hindus and Islam’s disagree on the bases of existence of one God, life after death, existence of angles, and others key areas relevant to religion.However, both religions are built on positive attributes, the theory of devotion to God and acknowledge the importance of human free will. Therefore, there is no place that both religion advocates for war or hatred that have preexisted among the two religions. Since both of the Gods allow positive attributes of love and tolerance, these attributes should be used as a basis for uniting the two religions. Works Cited Anon. , 2013. Diffrence Between net. Retrieved from: http://www. differencebetween. net/miscellaneous/difference-between-islam-and-hinduism/ Brass, P. R. , (2005).Language, Religion And Politics in North India. 2 ed. New Delhi: iUniverse. Brodd, J. , (2003). World Religions 2003: A Voyage of Discovery. 2 ed. Winona: Saint Mary's Press. Horton, P. & Plunkett, R. , (2002). Delhi. 3 ed. Footscray: Lonely Planet Online Shop. Katme, Majid A. , (2009). Faith and Food: Retrieved from http://www. faithandfood. com/Islam Naik, Z. , (2007). Basic Beliefs of Hindus and Muslims: Retrieved from http://www. islam101. com/religions/hinduism/hindu_muslim . html V, Jayaram. (2000). The Hindu way of life Part 1 & 2. Retrieved from http://www. hinduwebsite. com/

Classical Approaches to Management Essay

Since the Industrial Revolution began over two hundred years ago, management practices have had to develop and become more clearly defined. The increasing mechanisation and automation that occurred changed how goods and services were produced dramatically. New theories and disciplines emerged at the beginning of the twentieth century as a response to these challenges facing management in a more industrialised age. These new ideas, known as The Classical Approaches to management became the essential building blocks of systems and techniques which help modern day managers effectively plan, organise and control their organisations in the most efficient manner possible. One of the first theories we will look at is was what is known as Scientific Management and was developed chiefly by Frederick Taylor (1856-1917). Taylor came from an engineering background and he highlighted the importance of finding the single best way to perform a particular task. He noted that by analysing every basic movement involved and timing each action in various different ways, you would soon find the quickest and easiest method as a result. As R.C.Appelby (1994) has argued; Taylor â€Å"codified and clearly stated practices which had been developing in many well-run factories†. This â€Å"Time study† approach was very important in helping manufacturing lines improve their productivity by cutting out inefficient, outdated methods of production. Currently, manufacturing industries incorporate methods engineering systems which developed from Taylors time study work to ensure the most efficient production process is in place. Total Quality Management is a modern management practice that relies on continually improving a company’s product or service. A Key factor in this is having a production process that works efficiently and reliably. Taylor also developed the â€Å"Exception Principle† which was to be used as a quality control measure on performance. This method works by detailing precisely the standard of performance to be achieved. The performance of all staff is monitored regularly. Any ineffective staff members that do not meet the standard set are taken note of, and adjustments can then be made to improve the quality of their work. The exception principle also works by identifying any employee who is greatly outperforming the standard set. This tracking of performance results also forms part of the Total Quality Management concept and Taylors work in this area can be seen as being significant in its development. Another key aspect of Taylor’s teachings,  which is still widely used in human resources departments today, was the scientific selection of staff. He asserted that employees should be recruited scientifically based on how their own education, skills and abilities matched the requirements of the job. Once the correct candidate had been hired, they should be given training to help them to perform their tasks to the highest standard possible. He recommended that any increased productivity from an employee should be rewarded financially too, thus incentivising the employee to work harder. These managerial practices are used in nearly all organisations where it has been recognised that an organisations workforce are its most important resource. The training and constant up skilling of the workforce is necessary to keep up with advances in technology and to give a company a competitive edge. Henri Fayol (1841-1925) also developed some theories on the importance of maintaining good relations between staff and management. In his work on what is known as Administrative management, Fayol developed 14 principles of management, one of whic h was â€Å"the stability of tenure â€Å". He recognised the importance of a low staff turnover to an organisations overall effectiveness. Modern management practice generally follows this principle today but also recognises the need to bring in fresh ideas and approaches from new staff to keep the right balance of experienced workers and enthusiastic new people. Another of Fayol s principles which is greatly in evidence today is that of â€Å"initiative†. He believed that employees should be encouraged to put forward their own ideas and be free to execute their tasks in ways they see best fit. This fosters an entrepreneurial environment in the workplace, where employees feel that their ideas are worthy and could form part of a new business plan. Modern IT companies like Google are using this classical approach which has greatly improved innovation and productivity from their employees which has resulted in huge success for the company. Interestingly, Google achieved number 4 on the prestigious Fortune 100 Best Compani es To Work For in 2011. H.L. Gantt(1861-1919) was a colleague of Taylor had some similar approaches. He agreed that management were obliged to provide proper training to its staff and that clearly defined tasks and goals would incentivise employees to perform well. Gantt developed charts for measuring the performance of various projects. These are known as Gantt Charts and are still used today by managers. It gives a quick overview as to how a project  is progressing in relation to its agreed timescale and general targets. A P.E.R.T analysis is another project control method which developed from Gantts bar chart. This Project Evaluation Review Technique works in a similar way to a bar chart, but it offers three possible outcomes of how each task will take in a given project, so as to be prepared for delays in the project or quicker than expected results. This method gives the manager more information to enable him to prepare for all eventualities. Human Resource management has developed into one of the more important areas of management practice. Employees are now regarded as an organisations key asset. R.C.Appleby has said managers must â€Å"know why employees act in the manner that they do†. This is necessary to know what motivates people and what changes could improve performance among a workforce. The Hawthorne Experiments that were conducted by Elton Mayo(1880-1949) and published in 1941 showed the results of phsychological experiments on workers at the Western Electric Company. The aim of the study was to establish the impact of different conditions of work on employee productivity. A group of workers were subjected to various working environment changes such as breaks, hours and managerial leadership.

Definition and Examples of Possessive Determiners

Definition and Examples of Possessive Determiners In English grammar, a possessive determiner is a type of function word  used in front of a noun to express possession or belonging (as in my phone).   The possessive determiners in English are my, your, his, her, its, our, and their. As  Lobeck and Denham point out, theres some overlap between possessive determiners and possessive pronouns. The basic difference, they say, is that pronouns replace full noun phrases. Possessive determiners, on the other hand, have to occur with a noun (Navigating English Grammar, 2014). Possessive determiners are sometimes called possessive adjectives, weak possessive pronouns, genitive pronouns, possessive determiner pronouns,  or simply possessives. Determiner and Grammar Rules CaseDeterminerGenitiveFirst-Person PronounsGenitiveModificationPersonal PronounPossessive CasePossessive PronounQuantifierSecond-Person PronounsSentence Completion Exercise: Personal Pronouns and Possessive DeterminersThird-Person PronounsUsing the Different Forms of Pronouns Examples and Observations One man, I remember, used to take off his hat and set fire to his hair every now and then, but I do not remember what it proved, if it proved anything at all, except that he was a very interesting man.(Dylan Thomas, Quite Early One Morning, 1954)Every society honors its live conformists and its dead troublemakers.(Mignon McLaughlin, The Complete Neurotics Notebook. Castle Books, 1981Id like to be alone with my sandwich for a moment.(Bart Simpson, The Simpsons)He drifted off into sleep and Janie looked down on him and felt a self-crushing love. So her soul crawled out from its hiding place.(Zora Neale Hurston, Their Eyes Were Watching God, 1937If a man does not keep pace with his companions, perhaps it is because he hears a different drummer.(Henry David Thoreau, Walden You might as well fall flat on your face as lean over too far backward.(James Thurber, The Bear Who Let It AloneThe sextant was old. I found it stacked up with a collection of gramophones and ladies workboxes in a junk shop. Its brass frame was mottled green-and-black, the silvering on its mirrors had started to blister and peel off.(Jonathan Raban, Sea-Room. For Love Money: Writing, Reading, Travelling, 1969-1987. Collins Harvill, 1987 Children begin by loving their parents; after a time they judge them; rarely, if ever, do they forgive them.(Oscar WildeMy hovercraft is full of eels.(John Cleese as the Hungarian in The Hungarian Phrasebook Sketch. Monty Pythons Flying Circus, Dec. 15, 1970Our task must be to free ourselves by widening our circle of compassion to embrace all living creatures and the whole of nature and its beauty.(Albert EinsteinAll happy families resemble one another, but each unhappy family is unhappy in its own way.(Leo Tolstoy, Anna Karenina Possessive Adjective or Determiner? The title   possessive adjective is actually more often used than possessive determiner but the latter is a more accurate description. Admittedly, in his car, the word his goes before the noun car and to that extent behaves as an adjective, but in *the his car (compare the old car) it shows itself not to be an adjective; it certainly doesnt describe the car itself. (Tony Penston, A Concise Grammar for English Language Teachers. TP Publications, 2005) Possessive Pronouns and Possessive Determiners Most  possessive determiners are  similar to their corresponding possessive pronouns: her is a possessive determiner, while hers is a possessive pronoun. The possessive determiners his and its are identical to their corresponding possessive pronouns. The function in the sentence determines the part of speech. In The red Toyota is his car, his is a determiner because its introducing the noun phrase car. In The red Toyota is his, his is a pronoun because its functioning as a noun phrase. In The company made this pen, this is a determiner. In The company made this, its a pronoun because it stands in place of a noun phrase.   (June Casagrande,  It Was the Best of Sentences, It Was the Worst of Sentences. Ten Speed Press, 2010) [The] construction with the possessive pronoun [e.g. a friend of mine] differs from the alternative of possessive determiner noun (e.g. my friend) mainly in that it is more indefinite. The sentences in (30) below illustrates this point: (30) a. You know John? A friend of his told me that the food served at that restaurant is awful.(30) b. You know John? His friend told me that the food served at that restaurant is awful. The construction with the possessive pronoun, in (30a), can be used if the speaker hasnt specified and doesnt need to specify the identity of the friend. In contrast, the construction with the possessive determiner, in (30b), implies that the speaker and listener both know what friend is intended. (Ron Cowan, The Teachers Grammar of English: A Course Book and Reference Guide. Cambridge University Press, 2008)

Report of Michael Hill Jewellery Case Study Example | Topics and Well Written Essays - 2250 words

Report of Michael Hill Jewellery - Case Study Example This leadership theory describes two extremes of leadership concern. Concern for production and concern for people, the leader who is concerned for production targets high results and productivity while the one concerned about people care little about productivity and is more concerned about being loved and approved by the people. This theory defines a few types of leaders; the country club leader has the highest concern for people. This type of leaders assumes that if an employee is happy, work will be well carried out. The relationship between the leader and the employee is casual just like that of friends. The impoverished leader is more concerned about productivity as well as the employees. This leader gives little motivation, therefore, leaving the employees confused about their job and find no joy in doing their set duties. The middle of the road leader balances between his concern for the people and productivity. He settles for less satisfying work and the end result is the mediocre performance. There is also the team leader who insists on high levels of production and employee performance. The leader sets goals and assists the employees in meeting these goals. Finally, the authoritarian leader who leads by controlling, overpowering and demanding; the leader is more concerned about productivity and employees are a tool for achieving this productivity. The objective of this model of leadership is to show that when employee and results concerns are high, productivity will increase accordingly. The leadership at MHJ should better understand this theory as it will greatly improve the productivity of the employees and in turn, lead to higher profits. The organization strives to provide the most fun and friendly environment for the employees. They emphasize that just like their collection, each employee is seen as unique with valuable insights and ideas.