Monday, September 30, 2019

The current business environment is characterized

The current business environment is characterized by intense competitive rivalry and businesses have to undertake aggressive marketing initiatives in order to counter this threat. The importance of marketing in ensuring that a business organization can develop and maintain a competitive edge is growing exponentially.Corporations are now pouring millions into their promotional campaigns in order to create an image for themselves in the customer mindset. This trend of massive financial resources being thrown into marketing is particularly evident in the area of sports marketing. In this area, massive opportunities exist in terms of public relations events which have global reach.Thus any corporation that can have its logo associated with events like the Olympics which are broadcast throughout the world stand to gain substantially out of investing in the rights to have its logo associated with the event. This is called corporate sponsorship. However the benefits of corporate sponsorship have led to the rise of unethical marketing practices called ambush marketing.Ambush marketing is defined to have taken place when a marketer has its products associated with a sports event without having paid for any of the rights to association (cited in Ironside, 2007). Thus the ambush marketer enjoys all the benefits of being a legitimate corporate sponsor without paying a cent.The trend of ambush marketing has been growing steadily in the last few years as shown in figure 1. As shown in the figure, sports organizers have been experiencing massive revenue losses as result of the phenomenon of ambush marketing which keeps going strong despite efforts to counter the threat.The threat is particularly detrimental because the actual corporate sponsors have hardly anything to gain by seeking recourse to legal means because courts usually rule in favor of ambush marketers.This happens because ambush marketers never engage in any activities that could be defined as infringement of inte llectual property rights (cited in Meenaghan, 1996). Ambush marketers operate through hints and allusions which do not qualify as infringement of rights in legal vernacular.As a result corporate sponsors have to devise pre-emptive strategies on their own and this adds to the cost of buying rights to the sponsorship (cited in Uphoff, 2006).The process of devising counter strategies requires an understanding of the ways and means by which ambush marketers take advantage of their opportunities. However there are so many ways and means in this regard that it is difficult to develop contingency plans for all of them.There are at least six recognized opportunities which ambushers take advantage of from time to time such as purchasing broadcasting rights to an event or broadcasting time around the time of the event broadcast, sponsoring an event other than the organizing body, purchasing advertising space, thematic advertising and counter attraction (cited in Crompton, 2004).What all of th is means is that if the trend of ambush marketing is allowed to go on unmitigated, it will discourage corporate sponsors from sponsorship spending and major sports events will lose an important source of revenue. Therefore sports property owners have the duty of making ambush marketing difficult and expensive for the competitors of official corporate sponsors.ReferencesAaker, David A. (2004). Strategic Market Management. McGraw Hill/Irwin.Crompton, John L. (2004). Sponsorship Ambushing in Sport. Managing Leisure, 9, 1-12.Ironside, Sue. (2007). Combating Ambush Marketing. NZ Marketing Magazine, 26, 26-27.Retrieved March 15, 2008 from Business Source Elite database.Kolah, Ardi. (2005). Essential Law for Marketers. Prentice Hall.Kotler, Philip., and Gary Armstrong. (2005). Principles of Marketing. Prentice Hall.Meenaghan, T. (1996). Ambush Marketing – A Threat to Corporate Sponsorship. SloanManagement Review, 38, 103-13. Retrieved March 15, 2008 from Business SourceElite databas e.Uphoff, Boris., et al. (2006). Kick-off to Ambush Marketing at World Cup. ManagingIntellectual Property, 156, 91-92. Retrieved March 15, 2008 from Business Source The current business environment is characterized The current business environment is characterized by a considerable level of uncertainty and therefore businesses have to continuously reengineer their internal processes in order to build and maintain a sustainable competitive advantage.In this respect, the critical success factor is to build an organizational culture that is built to change. This is a critical consideration because, given the high level of uncertainty, the management in a business organization is no longer in a position to forecast future changes meaningfully.Therefore the organizational structure must be flexible enough to absorb unexpected changes. The question that should be answered is how this flexibility can be built into the organizational structure. In this respect, it is the duty of the management to build the right performance management system.Through this system the management can communicate with the employees regarding which aspects of their work are vital to the strategic focus of the organization. T he right performance management system is a critical consideration in terms of addressing issues related to employee motivation and empowerment.Capital One is empowering its employees through dissemination of information and by maximizing the surface area. This enables the employees to link their work to the strategic focus of the organization (cited in Zairi, 2005).The fact of the matter is that the management at all levels in Capital One is implementing strategic human resource management. In this manner it is addressing the issues of motivation and empowerment. According to the post-modern theory, business organizations need to maintain the continuous improvement process in order to build a sustainable competitive advantage (cited in Hill & Jones, 2007).However the development of a sustainable competitive advantage depends on access to human capital. Capital One has devised its human resource management policies in order to develop human capital. Even through it is not directly a ddressing the issues of motivation and empowerment, its policies are designed to make these issues the top priorities on the management agenda. Job rotation is one of the examples.According to post-modernism, job descriptions are no longer effective because they create a static organizational structure and therefore do not equip the organization with the abilities to adapt to fast-paced change in the external environment (cited in Besterfield, 2002).According to the post-modern theory, employees have to be groomed to assume a wide variety of positions so that changing organizational structures will not be a problem for them. We see Capital One addressing this issue through creating leadership capabilities throughout the organization. The company’s recruitment and selection strategies are implemented accordingly.For example, during the recruitment process, the most important qualification for the candidate is considered to be his ability to lead a change effort. Because of car efully implemented recruitment and selection strategies, the company minimizes the costs associated with training and development (cited in Ross & Perry, 2002).However the management does communicate with the employees in terms of the extent to which formal training and development programs can be arranged for the employees.A built-to-change organizational structure cannot be built without addressing the issues of motivation and empowerment. According to post-modernism, employees must be involved in the change management process (cited in Brigham & Ehrhardt, 2007). This facilitates the process of addressing employee resistance to change. The management at Capital One addresses this issue through building an effective communications structure which facilitates the dissemination of mission-critical information.As mentioned before, this maximizes the level of surface area. Strategy implementation in this regard has been facilitated through the creation of a flat management structure wh ich enables most employees to work in direct touch with the customers. This enables the employees to make the link between their work and the strategic focus of the company because working in direct touch with the customers means that the employees can see in which direction the organization should proceed in terms of customer relationship management (cited in Dess, 2007).Employee motivation and empowerment is the most critical factor in the post-modernist theory. This is because post-modernism as associated with a sustainable competitive advantage in business emphasizes employee motivation and empowerment.According to Michael Porter’s theory for strategy formulation, a business organization has three strategies at its disposal in building a competitive advantage: differentiation, cost minimization and quick response (cited in Baschab, 2005).However, according to the post-modernist theory none of these strategies will lead to the development of a sustainable competitive advan tage because they can be easily copied by competitor organizations in a fast-changing external environment.Therefore, post-modernism in business focuses on the building of a strategically aligned organizational culture as the source of a sustainable competitive advantage. A strategically aligned organizational culture cannot be built without effectively addressing the issues of employee motivation and empowerment.Employees must be involved in the change management process. In this organizational structure, the issues of employee motivation and empowerment are addressed effectively because they are directly involved in building the strategic focus of the company. This is an example of what we see in Capital One.This is one of the few American companies to have been able to weather the current crisis because of its focus on the built-to-change organizational structure based in employee motivation and empowerment. The company is not consciously addressing these issues as such.However b ecause of its strategies in recruitment, selection, job rotation and training and development, it has been able to involve the employees in the constant process of managing change. This has only maximized their productivity as employees are motivated to work for the company because they are empowered to act on behalf of the company.This has created an organizational structure based in motivation and empowerment which aligns employee interests to organizational interests. This is an example of post-modernism in business.ReferencesBaschab, John., et al. (2005). The Executive Guide to Information Technology. McGraw Hill/Irwin.Besterfield, Dale H., et al. (2002). Total Quality Management. McGraw Hill/Irwin.Brigham, Eugene F., and Michael C. Ehrhardt. (2007). Financial Management: Theory & Practice. South western college pub.Dess, Gregory G., et al. (2007). Strategic Management: Creating Competitive Advantage.McGraw Hill/Irwin. Hill, Charles., and Gareth Jones. (2007). Strategic Manageme nt Theory: An Integrated Approach. McGraw Hill/Irwin.Ross, Joel E. and Susan Perry. (2002). Total Quality Management: Text, Cases, Readings. Wiley.Zairi, Mohamed. (2005). Excellence Toolkit: Delivering Sustainable Performance. eTQM College Publishing House. The current business environment is characterized The current business environment is characterized by a considerable level of competitive rivalry and as a result, businesses have to maintain a continuous improvement process in order to build and maintain a competitive advantage. In this respect, the development of a sustainable competitive advantage is the critical success factor.However sustainability cannot be achieved unless the company determines the strategic focus.This is why developing a system for adopting goals becomes a critical consideration. In this respect, the management has to build the right organizational culture in which group dynamics can become facilitated.Employees are the most important assets of an organization and therefore the management has to create the right working conditions which maximize employee satisfaction. For this reason, the management might have to manage change on a continuous basis. In managing change, alignment with the strategic focus has to be maintained. In this respect adopting the righ t goals becomes the critical consideration.The question whether group dynamics are better at adopting goals than individual decision making can be answered depending on the situation that the company is in. There is no doubt that when it comes to managing change a cross-functional project management team must be built in order to adopt the right goals.This is because all the departments that are going to be affected by the change must be represented in the project management team. However the problem with group dynamics is that the process delays decision making (http://www.nysscpa.org/cpajournal/old/15703015.htm).One of the reasons for this delay can be groupthink in which the participants withhold views that may not conform in order to maintain membership (cited in Robbins & DeCenzo, 2003). Outside of change management, in the situation in which the decision making process has to be fast, individual decision making is undoubtedly the better option. Individually, the decision maker can speed up the process of decision making because fewer issues are considered.The problem with facilitating group dynamics in decision making is that the decision making process has to be based upon consensus. This has the advantage that the suggestions that are taken into consideration are diverse. As a result, the same problem is viewed from many different perspectives.The result is a process of brainstorming that can generate a lot of valuable ideas. However, in the situation in which the question is one of adopting goals, diversity of ideas can be a hindrance because it delays the process of decision making in adopting goals. In the event that the complexity of the situation is high then group decision making can be advantageous because too many issues will be considered, thus delaying the process.Therefore in the situation in which adopting goals does not have to take too many issues into consideration, group decision making may be the best option. However in the event that the situation is complex, then the individual decision maker will be in a position to do a better job because he can exercise intuition in arriving at a decision.From the above, it is made clear that there is no specific answer as to whether group dynamics or the individual decision maker will do a better job. The effectiveness of either of the tools depends on the complexity of the situation. The current business environment is characterized by a fast state of change.Therefore the decision making process has to be speeded up. In this respect, even in the situation which calls for many issues to be taken into consideration, the individual decision maker can do the best job. However in the event that the management of the company can afford to spend time on considering all the relevant issues, then group dynamics create the best infrastructure in which to conduct the decision making process (http://www.usfa.dhs.gov/pdf/efop/efo38561.pdf).However when facilitating group dynamics, the management must ensure that the decision making process is not affected by the need to reach a consensus. In such a situation, the participants are afraid of creating a conflict and therefore all the relevant issues are not taken into consideration.ReferencesSchwartz, Andrew E. (1994, August). Group decision-making. The CPA Journal Online.Retrieved February 19, 2009 from http://www.nysscpa.org/cpajournal/old/15703015.htm.Barlow, Jeff. (2005, October). Strategic planning for the Bloomington, Indiana, firedepartment. Retrieved February 19, 2009 from http://www.usfa.dhs.gov/pdf/efop/efo38561.pdf.Robbins, Stephen P., and DeCenzo, David. (2003). Fundamentals of Management. Prentice Hall. Â  

Definition of love Essay

Is there a specific and accurate definition of love? The true meaning of love is very difficult to find for adults. Do adolescents mature enough to manage love? It is too complex to define love in one word. Even though adolescents are physically matured like adults, they still need to develop mentally because they are still insecure. Teenagers are like thin glass cups; their appearance and mind seem clean and transparent, but they are delicate and can be broken easily.. I have observed closely from SAT preparation academy called Honors Review Learning Center in Tenafly, New Jersey. I was in 10th grade geometry class and pre-calculus class to survey, and I also tutor students for extra help. With these I was able to gather that there were seven to eight students in a class room, but they were mostly Asians. There was only one white boy in that class, this was because of the low population of this town; Tenafly has large population of Korean. When I observed geometry class, I was not able to ask questions from each and every one of them, but I noticed that boys tend to seat with boys while girls seat close to one another. They are all from same high school, so during the break time, they will gather and hang out together in a classroom. However, in Pre-calculus class, students are from different school, so they seat together without forming any groups or clique. They tend to do things separately even during the break time, like talking on the cell phone, texting with friends, or doing their works. However, after few days, students get to know one another and they started to seat by genders again. Having noted all this, I decided to focus my observation on gender of adolescents. After two hours of class, I tutored Jason Moon for extra help. I explained the materials that he did not understand in class. Although, I attended this academy during my high school year, it was only for private tutoring. However, the tradition of intense focus on secondary school education continues to be strong and seems to endure more, than my high school years. Jason is fifteen years old and he is a student of Tenafly High school. Jason’s parent work together, therefore he has to remain in this academy until his mother is done with her job. However, after two hours of class, Jason seems to lose concentration when he studies with me, so we spend more time talking to each other than studying. Jason is an Asian American student, but his parents are both Asian Asians. When I told him that I attended New York University, he was more interested in parties and girls in the city, instead of the college life in the city. He has very outspoken personality and likes hanging out with friends. He told me he is in a relationship with two girls, although both relationships are not a serious type. However, one of the girls wants him to be committed. Then, I asked if he had had any sexual relationship with any of them, but he said no. The girl was not born in the United States; she came from Korea several years ago. So, I tried to enlighten him that there are cultural differences in dating. I also told him that Asian women devote themselves to their boyfriends or husbands, and they very serious about commitment issues. However, in America, dating tends to be much less formal. Adolescent boys and girls still go together to events, and they spent more time together informally. The second girl that Jason was dating was born in the United States. She tends to date less formerly than the other girl, so, she does not want to commit herself to Jason. American adolescents begin dating earlier today than before, and their dating behavior tends to follow a sequence. First, same gender looks for place where they can meet other groups of different gender, mixed gender group arranged to go to the same events together, and adolescent couples begin to date as pairs. It has also been noted that biological maturity has slight effects on the timing of dating for different individual. Adolescents date for recreation, companionship, intimacy and courtship, but these reasons change along with people’s age. As emerging adulthood, people tend to seek something different apart from their romantic partners. However, dating is usually and generally related to positive development of adolescents. Robert J. Sternberg, a cognitive psychologist, stated that three fundamental qualities of love are passion, intimacy, and commitment. These can be merged into seven different forms of love, which are liking, infatuation, empty love, romantic love, companionate love, fatuous love, and consummate love. Jason’s relationship with the Asian American girl does not have long term commitment, which means that there are two principal types of love being practice by Jason; infatuation and empty love. However, the first girl was looking for romantic love and companionate love. Feelings of passion appear to be virtually universal characteristic of adolescents’ love, and romantic love is more based on marriage, which is the characteristics of adults, but it is also related to cultural differences of dating behaviors. Jason told me that he feels more comfortable dating the Asian American girl than the other girl. People of all ages tend to have romantic relationships with people who are similar to them. I inquired from Jason if he feels comfortable talking about their sexual relationship, and he told me, he has not have any sexual relationships with of them yet, but he told me that he has practice other sexual behaviors, but not the sexual intercourse. Kissing and necking are the first sexual experiences most adolescents have with their sexual partner. The next sequential step would be petting. Therefore, dating and having sexual relationships would vary based on cultural differences. First, sexual intercourse has shown distinct ethnic differences. Recently, it has been noted that African American adolescents are more likely to move quickly to intercourse while Asian Americans are less likely to engage in sexual activity in their adolescences. It would be more accurate and effective if I was able to ask these kinds of questions from girls, but teenagers seem more comfortable discussing these kinds of information to someone of their gender and age group. I was born in Korea and lived in Korea for more than 15 years; this makes me more conservative about dating and sexual behavior than American students. In South Korea, boys and girls tend to separate themselves more than teenagers in the United States. Basic concepts of having relationship vary from culture to culture. Dating is even less formal in European societies, and also in non-western societies dating is fairly rare. In the United States, hugging and kissing is very common for greeting, but in Korea, the friendliest way of greeting other people is shaking hands. I was extremely surprised when I first came to America; I saw how they were very open-minded in terms of greeting others. Woman sitting on man’s lap in public is easily seen in America, but in Korea or any other Asian countries this is extremely rare. Moreover, the meaning of dating and having relationship varies in different cultures, but due to the development of technology, such as internet and media, the spread of American and European cultures of dating is fast spreading to Asia. Asian people today have become more aggressive and open-minded. There are three types of cultural approaches to adolescent sexuality: these are restrictive, semi restrictive, and permissive. American majority culture is probably best classified as semi restrictive. However this is shaded with ambivalence. For instance, the spread of internet had caused teenagers to adapt pornography earlier than before. Spreading of internet and media helps people to live better and comfortable lives, but it can also cause other teenage problems, such as teenage pregnancy and date rape. Sexual harassment includes mild harassment like name-calling, jokes, while severe harassment involves unwanted touching or sexual contact. Rates of sexual harassment in adolescence are strikingly high and it is often the continuation of patterns of bullying established before adolescence. In addition, females are more likely to be the victims while males are the harassers. Date rape takes place when a person is forced by a romantic partner, date, or has sexual intercourse against the partner’s will. Although there are no such occurrences of these inappropriate sexual conceptions in my observational place, however, it is more common in urban areas. Dating and relationship is constantly or more rapidly changing over time, not only from cultural differences, but also from advancement in technology. However, it is almost impossible to stop those two components. Based on my observation and my personal experience, the best way to lead the teenagers in right and appropriate manners is keep them active, make them do lots of healthy and productive activities. Also, by opening up this kind of conversation in the public, it will reduce teenage pregnancy and date rape. Forcing them and keeping them in-door might help at the initial stage, but it will cause even more terrible situations. If we know that our children will eventually date and have sexual relationship with someone, it would be better to teach them how to have a responsible relationship and safe sex before hand. This will reduce the teenage and unwanted pregnancy in our society. Therefore, we should come up with how to create more interesting and entertaining sex education to enlighten our teenagers in public.

Saturday, September 28, 2019

Music Can Do Wonders

It’s amazing how one song can change your entire mood. Whether it brings back an old memory, or pumps you up for a basketball game, music can do wonders. One simple song could change a lot.  Music originated in the Paleolithic era, scientists have found ancient flutes made of bones with lateral holes punched in them. The Hurrian song, found on clay tablets that date back to approximately 1400 B.C., is the oldest surviving notated work of music.If it weren’t for the music legends like Kurt Cobain, Jimi Hendrix, The Beatles, Bob Marley, Johnny Cash, and of course, Elvis Presley and Michael Jackson, music would have never evolved into what it is today. `Music today mostly consumed by pop, country, rap, and whatever Miley Cyrus is. A few of the popular artists today are Florida Georgia Line, Katy Perry, Eminem, Drake, and Imagine Dragons. Most of the artists who rise in music today are quickly pushed out of the spotlight by the next â€Å"big thing†.The particular genre of music I prefer is rap. Artists like Kendrick Lamar, Kid Cudi, and Wiz Khalifa are some of the people I like to listen to. I also like country and some pop. Country and pop artists whom I like are Florida Georgia Line, Imagine Dragons, and Blake Shelton.I love listening to music. Relaxing in my room listening to my favorite song is probably my idea of mini paradise. Music to me is one of the most powerful and important things in my life. Music is an expression of someone’s feelings that can be translated into other people’s feelings, depending on how the person interprets it.Music has a very strong impact on society. People that live in different areas of the world like different types of music. For example, people around South Dakota probably prefer country music more than people in New York.Music is as popular today as it’s ever been. Everybody likes music. Music allows people a release from the stress that life puts on people, allowing them to feel em otions that they have never felt before, emotions that they can’t feel anywhere else.The reason we feel the emotions that we do is because when a person listens to a song that they really like, their body releases a hormone called dopamine. Dopamine improves blood flow in humans, reducing risk of heart attacks, heart failure, kidney problems, and low-blood pressure.Robert Young McMahan, music theory professor at the College of New Jersey, says people listen to music to help them feel good in whatever situation they are in and that different types of music call for different situations. â€Å"If you go to a grocery store, you hear music played in the background that usually has popular standards,† McMahan says. â€Å"But, if you go to the Penn Station in New York, you usually hear classical music. There is a reason that they are playing those specific kinds of music.†That reason is because subway stations in New York can get really hectic, and classical music wou ld relax people hopefully enough for them not to cause a ruckus. Popular music plays in grocery stores, because that’s the music that most people like. If you want to relax, most people would probably recommend classical music. They would probably recommend it because of the slow melodies, and a generally relaxing sound. What they don’t know is that classical music can actually slow down your heart rate, causing real relaxation Music also makes you think than you would consciously.When your brain listens to music, it tries to separate each individual sound. An example would be when you listen to a song, your brain focuses on the beat of the drum while also focusing on the strum of the guitar and the lyrics to the song. This causes your brain to exercise without you even realizing it, causing you to send out brain waves. The brain waves can make you either more alert or relaxed, depending on the song. In conclusion, I think music is one of the most powerful forces in th e world today. Every single person on Earth listens to music. I love music more than anything. I love listening to different genres and exploring what kinds of music other people listen to. Music can take you on an adventure, so hop on and enjoy the ride!

Friday, September 27, 2019

Strategic Management with The Key Focus on The Topic of Profit Essay

Strategic Management with The Key Focus on The Topic of Profit Maximisation - Essay Example Keeping in view the two above mentioned definition of business and profits, a simplistic conclusion is; the more profit, the better it is. But it is not practical option when evaluated with the perspective of other stakeholders of the business. The business does not have the investor as the only stake holder. The customers, suppliers, regulatory body, competitors, unions and society at large are the stake holders of the business and the organisations must consider all of them when conducting businesses and devising the profit plans. For instance, an airline while operating its flights, should consider the pollution effects it puts on the environment, the noise its take off and landings produce, which can disturb the citizens. It is, therefore, operating flights at night in US is legally prohibited. There are two approaches of profit maximisation i.e. increasing revenues and decreasing costs. The next sections discuss these two options in detail. Profit Maximisation though Revenue Inc rease It is important to note here that business sector earns revenues by customers, who consider the price of the product or service as the cost. Customers invest their hard earned income in buying goods and services. The price for businessman is cost for customers who incur this cost to fulfil the need for which product or service is designed. The interest of customer is to pay as low price for the product as possible. On the other hand, the interest of the businessman is to charge as high a price as possible. This trade off between the interest of purchaser and seller is set at an equilibrium price at which the seller receives considerable amount of profit and the buyer fulfils his needs at an... The author of the essay concludes that the answer to the question whether the organisations should adopt simple profit maximisation approach cannot be explicitly given in affirmation or negation. A balance is required between the profit orientation and societal orientation. It is because organisations operate in the society and they are ethically bound to share their gains with the entities that support generation of the profits. The clear cut statement is; in no circumstances the organisation should operate in losses. Attaining profits is the core objective; however, maximisation of profits can be compromised based on the environmental conditions and requirements. The case of monopolistic competition is discussed in the above paper. It is an unlikely situation for all the stakeholders except the business owners. This approach is minimized in the theories and practices of all times of business sector. In short, the business sector, that drives investment and economy, should focus on win-win conditions for all stake holders. It is pretty fair to state that the major chunk of profit remains in the hands of investor while rest of the stake holders get the returns of cost in terms of satisfied need or other intangible benefits. The focus of business sector should be achieving the realistic equilibrium whereby they can balance out the demand and supply of its products and services. Both the deviation and shift from equilibrium will lead to undesirable outcomes for the business sector and all other stake holders as well.

Thursday, September 26, 2019

Data mining Essay Example | Topics and Well Written Essays - 2000 words

Data mining - Essay Example Data-mining tools and techniques will also allow Spikes to predict the future behavior of the consumers and to develop advertising programs and promotions accordingly. Lucinda has been quite keen to develop customer profiles so that they are able to target the future sales campaigns in a better and cost effective way. Customer profiling is the process used by organizations to describe the characteristics of groups of customers by using relevant information from the available databases (Manifold Data Mining Inc., 2009). The drivers for their purchasing decisions and their discriminators from other customers are identified (Manifold Data Mining Inc., 2009) so that they can be used to market new products more effectively using data-mining. These customer profiles can be used to develop group specific marketing and sales plans. Customer profiles will also help Spikes to identify the most valuable customers so that their needs can be differentiated (Manifold Data Mining Inc., 2009) from the other customers. Customer profiling can also help improve one to one relationships with the customers. Using data-mining techniques, the customer data, orders associated with that customer and the data about the shoes associated with that order can be used to develop the customer profiles for Spikes. Therefore the profiles should contain the following data; CUSTOMER_NUMBER, FIRST_NAME, LAST_NAME, CITY, AGE, ORDER_QTY, TOTAL_ORDERS, TOTAL_PAYMENTS, TOTAL_SHOES_QTY. Most of these data fields will be derived from the databases using data-mining techniques and tools. This profiling will help Spikes define a better sales strategy, eliminate products not liked by the customers, introduce new products according to the preferences of the customers and gain higher response rates for promotional campaigns. Once the customers of Spikes start using the E-commerce website, individual data of each consumer will start building up in the Spikes

What does levinas mean when he claims that ethics is the first Essay

What does levinas mean when he claims that ethics is the first philosophy - Essay Example In light of that, it can be said that Levinas is not writing an ethics at all. Instead, he is exploring the meaning of intersubjectivity and lived immediacy in light of three themes: transcendence, existence, and the human other† (Bergo, 2007). Levinas' claim that the first philosophy is ethics, then, must be understood based off of his esoteric interpretation of the idea of ethics; nonetheless, the argument has some compelling qualities. Levinas' ethics begins with the simple, face-to-face interaction with another human being. Levinas tries to make the claim that the way that people behave when faced with each other implicitly places them in the same moral universe. At the core of Levinas's mature thought...are descriptions of the encounter with another person. That encounter evinces a particular feature: the other impacts me unlike any worldly object or force. I can constitute the other person cognitively, on the basis of vision, as an alter ego. I can see that another human being is â€Å"like me,† acts like me, appears to be the master of her conscious life. That was Edmund Husserl's basic phenomenological approach to constituting other people within a shared social universe. For Levinas, then, the fundamental reality to an interpersonal encounter is the basis for ethics. This ties in with ideas of ethics that Victorian-era scholars, Hume and Enlightenment scholars in general had about the obvious connection between empathy for others and moral behavior. (Wright, 1983, pg. 232; Parrinder, 1972; Halperin, 1974). Hume, for example, argued that empathy preceded more advanced moral judgments and was a necessary condition for those judgments: â€Å"[S]ympathy is the source of the esteem, which we pay to all the artificial virtues† (Wright, 1983, pg. 232). Hume's position is that empathy naturally guides us to behave to others morally: There is no need to tell most fathers that it is wrong to starve their children, and no need to tell people not to beat their friends randomly. It is when that empathy is stunted that pathological behavior is caused. Hume argued that the role of morality was merely to make explicit and clear the transition from obvious pri nciples derived from empathy to abstract behavior norms. Indeed, the Enlightenment in total agreed with Levinas' sentiment that it was human sympathy and interpersonal interaction that gave birth to moral behavior. Even Adam Smith, seemingly amoral in his defense of markets, actually assumed a deep empathy in human behavior, which combined with a fundamental political and economic equality that he assumed for his model

Wednesday, September 25, 2019

German Population Essay Example | Topics and Well Written Essays - 1500 words

German Population - Essay Example (Central Intelligence Agency, 2008) Another reason is that it was very active in World War I and II and as a result, it got separated into two regions, West Germany and East Germany. By the studying the population change over the last 50 years, we will be able to find out how this separation affected the population distribution. Another factor which makes Germany stand out and ideal for this case study is the fact that Germany is listed as the host of the third-highest percentage of international migrants worldwide. (United Nations Population Fund, 2006) Besides this, Germany's population is changing in a way where the birthrates are much lower than the death rates which is causing the population to age. Therefore, studying this will help us learn a lot about one of the most pressing problems for countries all over the world. These were all the facts that made Germany ideal for a population change case study. I also have a few personal reasons for why I have selected Germany as my country under study. Firstly, every year I hear about Berlinale, F1 race, Internationales Beethovenfest and Oktoberfest, which are makes me very interested in Germany. However, the main reason for choosing Germany is that a few of my friends and I are planning to go Germany for a vacation after this spring term, so this assignment is a great chance for me to discover more about Germany before I go there. Germany also has alot of amazing buildings, such as Neuschwanstein Castle, which was built by Knig Ludwig II based on the idea of a fairly tales castle. Therefore, I'm really interested in Germany, as it is a place with so much things to learn about. Introduction According to the July 2008 estimates, the population of Germany is approximately 82,315,548. (Central Intelligence Agency, 2008) The total population figure has also been falling recently. In 1958, the population of Germany was 72,031,000. Out of these, 54,719,000 were in West Germany while 17,312,000 were in East. As we can see, the population has risen by approximately 10,284,548 since then.However, if we look at the yearly trends, the population growth rate fluctuated a lot. The population growth rate was not positive through out. From 1958 the population change rate has been mostly increasing, although, there have been years when this rate was negative. There has been no drastic percentage change in the population throughout these 50 years. The maximum increase has been 1 percent and the maximum decrease has been 0.5 percent. From 1950 till 1973, the population kept on increasing. This pattern change when the population started to fall till 1985. Then it started to increase agai n, reached its maximum in 2003 and since then it has been falling. (Population Reference Bureau)Also, another change can be seen in the distribution on population within East and West Germany. In 2006, the population in West Germany was 65,667,000 and the population of East Germany was 16,648,000. As we compare this with 1958's data, we notice that the population in West Germany has increased while the population in East Germany has decreased. (Federal Statistical Office, 2007) Factors Affecting Population and Change The projection of population carried out by the Federal Statistical Office show that the population will keep on falling in future and by 2050, the lower limit of the expected population will

Tuesday, September 24, 2019

Ethics in Small Groups Essay Example | Topics and Well Written Essays - 250 words

Ethics in Small Groups - Essay Example Every member provided his best and worked hard to produce a quality assignment. In the spirit of collective ideas, every member worked hard on their specific parts of the presentation thus making work easier.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Group members extensively used technology including WhatsApp, emails, and phone calls to connect. The approach helped to save time and facilitated the progress updates. In addition, the group members met in the library and Alexander Hall.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I learned that teamwork and division of roles according to individuals’ strengths significantly improves output level. Besides, a team should help one another to enhance their skills. I also learned that that working with a small group is fun and easy. Small groups enjoy privileges of efficient communication, problem-solving, and natural decision-making. Fallen leaders and ethical deterioration Based on the theme of Fallen leaders and ethical deterioration, I gained significant insights about visionary and strategic leadership. I intend to utilize the knowledge to guide my future decision-making process to minimize failures caused by the unsound decision. Furthermore, the teachings shall help me to navigate through leadership platforms keeping in mind that integrity, sound judgment, and right public image are earned based on good leadership skills (Mendonca & Kanungo 2006).

Monday, September 23, 2019

Essays Essay Example | Topics and Well Written Essays - 500 words - 2

Essays - Essay Example There is no other better way in which I feel that I can express my inner self so very effectively. I get to know myself and find a way to understand my beliefs and interests when I listen to soul music. It also gives me so much comfort that I cannot find in any other way. This is also called improvisation; that is, expressing oneself through the use of sounds. Music is composed of sounds originating from known objects, but this composition is such that it is interesting to listen to. Self-expression through music is a long known phenomenon and I found it really working when I applied it on myself. And more specifically, soul music is that genre of music that I have found to be very soothing and rhythmically comforting to my own soul. I totally agree with Aristotle that the whole is much greater than the sum of its parts. Just like individuals belonging to different cultural, socio-economic and intellectual backgrounds combine to form integral parts of a strong society, I am also a combination of parts which I call experiences which have combined together to form the whole of myself. I was raised in a single parent household which taught me how to become independent at a very young age. This experience of being raised by a single parent inculcated in me much responsibility and concern toward my parent and household. I worked as a volunteer in a children’s shelter which told me how to be kind to the young ones. Serving in rural communities in Africa every year gave me the experience of practical and responsible life. Staying awake at nights burning the midnight oil gave me a sense of effort and toil to achieve my ambition. These are only the examples of many experiences that are integral parts of my life an d which combine together to form the whole of me. Through the addition of these experiences into my life, the total sum has been such a personality that is full of concern, kindness, love and care toward my elders, young ones

Sunday, September 22, 2019

Theme of outsiders Essay Example for Free

Theme of outsiders Essay Probably the first indication of the theme of outsiders is the arrival of heathcliff to Wuthering heights as a child. Old Mr. Earnshaw returns to his family from a trip to Liverpool with the child as a gift from god but the more liked observation is the childrens remark of him as a gipsy brat and a dirty ragged black-haired child. Catherine and Hindley immediately dislike the outsider mainly because the presents which their father had promised had been either crushed or lost on the way home . Mrs. earshaw too is appalled at the idea of having to feed him and clothe him as well. He is considered an outsider more than any other character in the novel because, well because he is! , metaphorically and literally. He is then reduced to the status of a servant or in other words he has been turned into a pariah-an outcast, when Earnshaw died and passed Wuthering heights to Hindley. He drove him from their company to the servants, depriving him of the instructions of the curate, and insisted that he should labour out of doors instead. When heathcliff and Cathy were caught at Thrushcross Grange , laughing at the lintons they were both considered social outsiders to Thrushcross Grange, even though Cathy isnt, they two together were because they were foreigners. The residents launched a bull dog at the pair which is the ultimate sign of unwelcomeness and inhospitability. Heathcliff was accused of being a theif almost instantaneously for the way he looks, which was an out-and-outer. The role of the outsider should not be overlooked because the setting of Wuthering Heights is one of complete isolation. The moors connecting Wuthering Heights and Thrushcross Grange serve a double purpose linking the two households while still separating them from the village and all others. This isolated setting is important for Brontes combination of realism and gothic symbolism. Living beyond the bounds of society means that the outsider, whoever it may be is seen as a suspicious and threatening entity, someone who has to be excluded or isolated for the good of the society at . this is an example of how the outsider has now become the enemy and a threat to society and yet still occupies a position of vulnerability. Isolation is a concept of utter importance in all gothic novels and is closely linked to the idea of the outsider. This is very easy to see in novels such as Dracula with the secluded castle on the mountain tops or Frankenstein in the far end of the arctic. And so Bronte is actually forced to use this symbolism and create a desolate world for her characters . This is also an indication of how Bronte was brought up, in Emilys whole life the only places she favoured to go to were her the moors and her home, Emilys isolation and unsociability also affected her story. The setting of the novel is only limited to two dwellings Wuthering heights and Thrushcross grange and moors around them and the only nearby village is gimmerton which is rather far from both dwellings. Lockwoods first impression of the place is in all England, I do not believe that I could have fixed on a situation so completely removed from the stir of society this indicates the extent to which Wuthering heights stands alone and isolated this is somewhat symbolic for it distances the cruel, barbarous and bizarrely excessive events from everyday life. It also shows the helplessness of the victims of these events and their defenselessness since it is very difficult to get help. One of the most outspoken and clearly proving-its-existence quotes is we dont in general take to foreigners here, Mr. Lockwood, unless they take to us first this shows that outsiders are definitely unwelcomed guests and are only to be approved of after they can be trusted and even after they have been taken into guardianship (for example young Heathcliff, Hareton and Linton) they can still be prejudiced and treated infernally. The second example of an outsider in Wuthering heights (after Heathcliff) is of course Isabella linton she has been taken out of her home at thrushcross grange and moved to the outsider status in Wuthering heights she writes (to nelly dean) youll not be surprised ,Ellen, at my feeling particularly cheerless, seated in worse than solitude, on that inhospitable hearth . Isabella also becomes an outsider to her own brother, Edgar as soon as she elopes with Heathcliff and bears his child. She is left homeless since the residents of her new home treat her as an unwelcomed guest and her brother wont take to her either Hereafter she is only my sister in name; not because I disown her, but because she has disowned me. . This can be seen from another point of view, Isabella has become an outsider simpy because she has married one. The third and final example is of course, Hareton linton he has been born into a house lacking of love or any feeling to nurture him into growing up into a healthy young man, but he is then introduced to Catherine who rather tames him in a way and bringing his illiterate, ignorant self to an end. He is turned into an outsider ever since he was taken under Heathcliffs care, or in this case lack of it. Heathcliff degrades hareton and puts him into the same treatment he has been through (which led him to become an outsider in the past). Hareton lacked education and gentleness and in one instance Heathcliff had to remind him how to act when catherine first visited Dont use any bad words; and dont stare, when the young lady is not looking at you, and be ready to turn your face when she is. The theme of outsiders is also existant in the color purple in many characters. First and foremost Celie she is an outsider in every aspect. When she is at home with her pa being raped and enslaved into working hard and still keeping quite and not fight back whatever happens to her. She is also an outsider to her own self she does not know who she is (I am) and does not understand her body, she becomes an outsider to her 2 children and does not get to know them and hence they become outsiders. Mr____ tries to define her being you black, you pore, you ugly, you a woman. Goddam, you nothing at all but fails since his description is merely superficial but still has a big affect on celies development. Another social outsider in the color purple is of course Shug Avery, in the beginning of the novel she was discriminated against for being well, a slut, hussy, heifer and street cleaner of course people did not consider that as a life choice because of the platitude people at that time had for the role of women especially black women. When Shug Avery became sick nobody in this town wants to take the Queen Honeybee in. Everyone is afraid of her because they believe that Shug has the nasty woman disease. The olinka people are made to be outsiders to the whites that own the land, but have very different lifestyle which cause them to be unwanted. Tashi did not want to marry Adam because she feared she would be discriminated against in America because of the different way she looks and because she is an outsider again both metaphorically and literally.

Saturday, September 21, 2019

Flexibility And Stretching | Essay

Flexibility And Stretching | Essay Mans interest in flexibility is by no means a modern development. The importance of flexibility and its practice is evident from Roman times in the training of Gladiators, and in more recent times World War I injuries spurred the study of orthopedics. Specifically, as injured soldiers returned from war many were compromised in basic daily function because of loss of flexibility that occurred from war injuries. It was observed how this limited ones activities and the practice of restoring function began. The interest in flexibility was heightened again in the 1950s, 60s, and 70s when standardized fitness tests were developed and children were performing poorly on flexibility and strength measures. Fast forwarding to today restoration of range of motion is a primary goal of therapists when rehabilitating musculoskeletal injuries and it is often the most limiting factor in recovery from a musculoskeletal injury. Beyond that, we now have science to demonstrate the loss of flexibility and muscle function with age which leads to loss of independence and thus the primary goal of many exercise programs is to maintain muscular strength and flexibility.(Kraus, H., Hirschland, R. P. 1954). But have you ever wondered why some people are more flexible than others? Is it because they stretch more, or is it a genetic trait? You probably know someone who is quite flexible but who rarely stretches. Are females more flexible than males? How do you become more flexible? These are all important questions regarding muscle flexibility. We can accurately answer some of these questions but other answers are less clear. This chapter will provide some insights into the numerous factors that influence flexibility. Flexibility is basically described as the total range of motion (ROM) around a joint (or group of joints such as the spine). Thus the terms flexibility and ROM are often used interchangeably. One problem in the literature is the inconsistent use of terms such as flexibility, stretching, range of motion, and so on. Many other terms are also related to overall flexibility and these terms along with definitions are presented below in Table 8.1. In more scientific term, flexibility is defined as the intrinsic property of body tissues. However, while both intrinsic and extrinsic factors relate to flexibility, the intrinsic component is clearly more important. ROM is highly variable from joint to joint and from person to person. Flexibility as a term is used by many practitioners, including strength and conditioning coaches, athletic trainers, physical therapists, doctors, and chiropractors, etc. For this reason there are often differences in what each practitioner means when they refer to flexibility. Thus, we must consider the setting in which the term flexibility is being used, such as a clinic, running track, or training room. Flexibility is advocated as promoting multiple healthy outcomes. In general, flexibility declines with age and injury. The benefits of stretching include: Decreased risk of low back pain Reduced muscle soreness post exercise Reduced risk of musculoskeletal injury Increased functional range of motion Increased comfort in activities of daily living Improved muscular efficiency Faster recovery from injury Improved postural alignment Improved mobility Improved self perception with movement Adapted from Mc Hugh Gleim (1998) Alkylosis: Pathologically low flexibility (may be whole body or joint specific). Compliance: How easy the muscle lengthens or stretches. Deformation: The ability of the muscle to change shape (stretch) and then return to normal. Elasticity: The ability of a material to resist deformation from force and then return to normal state. Flexibility: The intrinsic property of body tissues that determine ROM without injury. Hypermobility: Excessive joint (or group of joints) ROM. Stiffness: A measure of a materials elasticity, often defined as the ration of force to elongation. Viscoelastic: Complex mechanical behavior of a material because the resistive force in the material is dependant on elongation (elastic) and the rate (viscous) at which the force is applied. Yield Point: the point beyond which deformation becomes permanent (or muscle is torn). Stretch Tip number 1(see illustrations). Your father is interested in improving his range of motion in his shoulders. Can you suggest 3 basic exercises? a. Large arm circles. Stand up tall and swing both arms in large circles forward and backwards for 10 rotations each. b. Full arm wall press: Stand against a wall with your arm straight back and against the wall. Keep your arm against the wall and gently turn your body away from the wall slightly and hold fro 20 seconds. Repeat on each side. c. Lie on your back, put your arms out straight, hands overlapping, and place on the floor behind your head. Hold for 20 seconds (1)Anatomy and Physiology of Stretching Flexibility The anatomy and physiology of stretching involves multiple components: the design of the musculoskeletal system, muscle composition and connective tissue. Additionally, we must consider other co-contracting and synergistic muscle groups, the types of muscle actions and the forces produced. Lets look at the role of these components in stretching. Design of the Musculoskeletal System: The muscles and bones naturally comprise the musculoskeletal system. The muscles are often viewed as cords attached to levers to facilitate movement and posture. The muscles pull on the bones generating tension and consequently movement. Bones are connected to bones via ligaments which are not very flexible. The muscles are attached to the bone via tendons which are more flexible than ligaments, as is the muscle itself. Muscles vary in shape and size depending upon their role. Generally longer muscles are more flexible with a greater range of motion. Muscle Composition: While the body contains several types of muscle, such as skeletal, heart, and digestive, their basic structure is the same. That is, the muscle composition is similar in that they all contain fascicles, fiber, myofibrils, sarcomeres, and contractile proteins. In skeletal muscle, a fibrous connective tissue called the epimysium covers the bodys more than 430 skeletal muscles. Inside the epimysium the muscle fibers are bound in bundles called fascicles which often contain 100-150 fibers. Within fascicles, muscle fibers are separated by the endomysium. Outside of the fascicles lies the perimysium which separates the fascicles wrapped in the epimysium. The muscle fiber itself is made up of proteins called actin and myosin (contractile proteins) and these proteins are arranged longitudinally within the smallest component of the muscle fiber, the sarcomere. It is the sarcomere that actually shortens and lengthens when we perform a contraction. Fascicles: Bundles of muscle fibers. Fiber: Cylindrical cells that sometimes run the length of the muscle. Myofibril: The inside of a muscle fiber that contain the contractile proteins, actin and myosin. Sarcomere: The smallest contractile unit of skeletal muscle. Connective Tissue: A main factor affecting ROM is connective tissue. Connective tissue can be found all around muscles. Connective tissue contains two types of fiber called collagenous connective tissue and elastic connective tissue. Collagenous tissue comprises mainly collagen, which are extracellular, related proteins that provide tensile strength. Elastic tissue comprises mostly elastin, a yellow scleroprotein that provides elasticity. In general, the greater the amount of elastic connective tissue surrounding a joint; the greater the elasticity or ROM will be around that joint. Muscle Groups: The way in which a muscle group interacts with the other co-contracting muscles in its group can also influence ROM. For example, with knee flexion we have hamstring contractions, gastrocnemius lengthening (or shortening), gluteal shortening, and so on. At the same time the quadriceps relax so as not to impede the flexibility. This is referred to as reciprocal inhibition (more about this later). It is also referred to as the agonist/antagonist relationship. Thus the degree of resistance or compliance of an opposing or synergistic muscle can increase or decrease ones ROM. Insert Illustration showing agonist-antagonist relationship Research Box Effects of Stretching on Passive Muscle Tension and Response to Eccentric Exercise. La Roche DA and Connolly DA. 2006 (vol 34, 6, 1000-1007). American Journal of Sports Medicine. The purpose of this study was to assess if 4 weeks of stretching could reduce the risk of muscle injury following eccentric exercise. 29 subjects were assigned to a static stretching, ballistic stretching, or control group. Baseline measurements for dynamic range of motion, stiffness, peak torque, and soreness were recorded. Subjects then performed a stretching program for s total of 3600 seconds over 4 weeks in their assigned group. Baseline tested was then repeated with an eccentric task designed to cause muscle damage added after day 1. Both stretching groups increased their range of motion and stretch tolerance following the 4 weeks of stretching. After eccentric exercise both stretching groups had greater range of motion and less pain than the control group. The authors concluded that 4 weeks of stretching maintains range of motion following eccentric exercise. The Action of Stretching When you stretch your muscle the origin of the stretch is in the sarcomere. As the sarcomere contracts, the area of overlap between thick and thin filaments increases and this facilitates increased forced production. Consequently, as the muscle stretches this area of overlap decreases allowing muscle elongation. This is often referred to as Sarcomeres in series. When the muscle reaches its maximum resting length the stretch tension transfers to the connective tissue. Because connective tissue is less pliable than muscle tissue, the relative stretch is considerably decreased. When we stretch, not all fibers are stretched and the length of the muscle actually depends upon the number of stretched fibers. As we increase the length of the muscle more fibers are stretched. The ultimate length of the stretch is also influenced by other feedback from proprioceptors, the stretch reflex and lengthening reaction. Lets look at what these are! (3)Proprioceptors Anytime we move our limbs around we receive feedback information about the position and length of our muscles and limbs. This information about the musculoskeletal system is relayed back to the central nervous system via proprioceptors. Proprioception is a spatial awareness of ones body movement and position. Proprioceptors are sometimes referred to as mechanoreceptors and they specifically detect changes in position, force and tension of muscles. When we stretch a muscle the proprioceptors provide feedback about the length of the muscle, especially pain and discomfort when the muscle is stretched too far. The primary proprioceptors involved in stretching are called muscle spindles or stretch receptors. Also involved are golgi tendon organs which are found in the tendon at the end of muscle. They provide information specifically on positional changes and pressure or tension. Golgi tendon organs provide information about the change in muscle tension and also the rate of change in tens ion (sometimes called rate of force development). Thus, together they provide feedback about when our muscles are lengthening or are experiencing too much force. (3)Stretch Reflex Naturally, when the muscle lengthens so too do the muscle spindles. The information provided by the spindles triggers what is called the stretch reflex or myotatic reflex. This causes the muscle to try and shorten (it basically resists lengthening). This stretch reflex contains both a static and a dynamic component that relate to the initial increase in length and the duration of the stretch. These are called the lengthening reaction and the reciprocal inhibition. (3)The Lengthening Reaction When we stretch and induce the stretch reflexes causing the muscle to contract, tension is produced at the musculotendonous junction (this is where the GTO is located). As the tension increases it reaches a threshold which causes a lengthening reaction which prevents the muscle from contracting and actually causes them to relax. (This is often referred to as the inverse myotatic reflex or autogenic inhibition.) This action is part of the reason that exercise prescription for stretching advocates holding a stretch for at least 15-20 seconds. (3)Reciprocal Inhibition A final consideration in this section is the action called reciprocal inhibition. In reciprocal inhibition the antagonists are essentially neutralized and prevented from contracting thereby not impeding the stretch of the agonist. Practicing how to voluntarily relax your antagonist can increase your stretch response in the agonists. (1)Types of Stretching Stretching can take many forms, last for various durations, and have both negative and positive effects on athletic performance. Stretching can be performed statically or dynamically. If a stretch is performed dynamically, it directly affects dynamic flexibility. If it is done statically, it will directly affect static flexibility. There is also some crossover effect between the types of stretching. There are numerous ways to stretch. The following is a list of stretching techniques. Static Type Stretching Static stretching basically involves a form of stretching whereby the muscle is lengthened and then held in that lengthened position for a pre-determined period of time. The following are types of dynamic stretching. Static Holding Stretching involves stretching ones own muscle as far as comfortable and then holding the stretch for 10-30 seconds. Passive Stretching involves someone else stretching your muscle and applying the 10-30 second hold. This method usually results in a further stretch than individual static stretching. Sometimes this technique is used without someone else when you use another body part to stretch a particular muscle group. A simple example is stretching your quadriceps by holding onto your foot and pulling up towards your back. Sometimes you will see passive stretching called relaxed stretching or static-passive stretching. Proprioceptive Neuromuscular Facilitation Stretching (PNF) is a popular and effective method of rapidly increasing ROM. PNF combines both static and dynamic components by having isometric agonist contraction, relaxation and contraction again. It normally requires a partner and is sometimes call partner assisted stretching. In basic PNF the individual stretches an agonist muscle as far as possible (a partner can help stretch further.) This initial stretch is held for about 10 seconds and then an antagonist contraction follows for 5-10 seconds. Following this the original agonist is then stretched again and the cycle repeated. This cycle should be repeated about 3-5 times on each muscle, with the muscle being stretched a little farther each time. Isometric stretching is somewhat of a combination of PNF and static stretching. This method requires the muscle to contract at the end of the range of motion and so the muscle being stretched is also the agonist. A common example is a calf stretch where one pushes against the wall creating both force and stretch in the calf at the same time. An additional advantage of isometric stretching is that it can also increase strength. Dynamic Type Stretching Dynamic stretching basically involves a form of stretching whereby the muscle is lengthened and shortened at various speeds without the muscle being held in the lengthened position for any period of time. The following are types of dynamic stretching. Ballistic stretching uses a limbs momentum to push it beyond its normal ROM. Sometimes added weight can be held to increase the stretch. This stretching involves limbs swinging through their ROM back and forth for about 10 repetitions. This stretching has traditionally been viewed as unsafe. However, it is effective if progress is done slowly and few injuries have actually been reported. One concern with this stretch is that the muscles do not have enough time in the lengthened position to adapt to the stretch and may in fact invoke the stretch reflex causing greater tightness. Dynamic stretching is a progressive stretching technique involving slow increases in ROM and speed. In contrast to ballistic stretching, dynamic stretching is more controlled and progressive. Dynamic stretching does not contain bouncing or ballistic movement. Dynamic stretches are commonly used in team sport settings or where speed movements are important. Active stretching is not commonly practiced as it is difficult and uncomfortable to a degree. In this technique a muscle is held only by the antagonist muscle in a certain position at the limit of motion for about 10 seconds. For example, lifting your leg straight up and holding it. Yoga uses many of these types of stretching. Application Question: Can you improve your flexibility if you are fifty or sixty years old? Answer: Even elderly men and women over seventy years old can increase their flexibility (Brown et al. 2000; Lazowski et al. 1999). With strength training the elderly, even in their 90s, can increase their strength and muscle mass although not as fast and as much as young people, but they can (Fiatarone et al. 1990; Lexell et al. 1995), and the responsiveness to strength training determines the effectiveness of isometric stretches (the most intense stretches) as long as the structure of the persons joints is not an obstacle. Exercise Prescription for Stretching The main reason advocated for the development of flexibility and its assessment is the reduction of injury. Interestingly, the literature does not support increased levels of static or dynamic flexibility reducing injury. It actually appears that people at both extremes of static flexibility may be at higher risk for musculoskeletal injuries and we dont have mush information on the relationship between dynamic flexibility and injury. In general, it is agreed that flexibility is healthy and although most experts agree on the benefits of flexibility and stretching, precise guidelines for stretching do not clearly exist. There is wide variation in the type of stretching, duration of stretches and intensity. Many individuals stretch for only a few seconds whereas others may stretch for 50 minutes as in a yoga class. General guidelines by the American College of Sports Medicine (ACSM) recommend three days of stretching per week, holding stretches for 10-30 seconds and 3-5 stretches for ea ch major muscle group. ACSM recommends static stretching for the majority of the population. When is it best to stretch? In general, muscle is more receptive to stretch when it is warmer. Therefore, it makes more sense to stretch your muscles following exercise. We must be careful and distinguish between stretching to improve ROM and warming up for performance. Human muscle stretches better at about 38.5Â ° c. which is higher than normal body temperature. For this reason, post exercise is perhaps the best time to stretch. Factors Influencing Flexibility Many factors contribute to joint flexibility. Sometimes the factors influencing flexibility can be classified as intrinsic or extrinsic factors. Intrinsic factors apply to those musculoskeletal factors within the body such as ligaments and tendons, whereas extrinsic factors generally apply to factors such as age, gender, body build and so on. Generally, extrinsic factors are those that we cannot change. Intrinsic Factors for Flexibility While factors such as age and gender clearly play a role, the structure of the joint itself plays a major role in its own flexibility. Joints comprise various types of tissue and bone and these components differ in how they contribute to joint flexibility. Table 2 provides information on the relative contributions of soft tissue to joint ROM. Intrinsic factors specifically relate to the mechanical properties of the musculoskeletal variable. This varies between individuals and is affected by injury, race, muscle types and amount and others. In general, when we practice stretching we are seeking to make change to these intrinsic factors. Extrinsic Factors for Flexibility We can assume the intrinsic factors to be fairly consistent within individuals leaving a lot of room for the many extrinsic factors to influence joint flexibility. However, extrinsic factors usually explain variability between joints within individuals and overall flexibility between individuals and not all of them are changeable. Gender: In general, females are more flexible than males across the lifespan. Several factors contribute to this increased flexibility such as lower muscle mass, different hormone concentration and anatomical variations in joint structure. Age: flexibility tends to decrease with age usually beginning in the teenage years. With increasing age there is a decrease in elasticity of connective tissue surrounding both joints and muscles. For the most part this is attributed to decreased activity levels. Temperature: Muscle and connective tissue are like most other materials, i.e. they are more pliable/flexible at warmer temperatures. Increasing body temperature through an appropriate warm-up increases the flexibility of the muscle and joint. Consequently, a decrease in body or muscle temperature decreases flexibility and may increase the risk of injury. Habitual/Exercise Activity: Individuals normally preserve the required flexibility to perform tasks they perform on a daily or regular basis. Some scientists refer to this as form follows function. Therefore, individuals who exercise regularly and exercise their limbs through a full ROM tend to preserve flexibility better with age. A sedentary lifestyle is associated with decreased flexibility. Injury: Injury is a common cause of loss of flexibility especially in the upper extremities. Joint injuries typically result in the deposition of collagen or scar tissue. Scar tissue in particular restricts the mobility of the joint. Joint injuries also result in inflammation that also restricts mobility. Following injury rehabilitation to specifically restore and increase ROM is extremely important to allow the joint to return to normal function. Joint Structure/Type of Joint: Flexibility is specific to each joint and to the way in which the joint is designed. Ball and socket joints (triaxial) are much more mobile than glinglymus joints (uni-axial). Joints fall into one of four categories based on ROM, no movement (non-axial), uni-axial, bi-axial or triaxial. The structure of the joint is therefore a major determinant in a joint ROM. Muscle Mass/Body Build: The role of muscle mass in flexibility while important is often over-emphasized. In general, well hypertrophied muscles of the upper body, e.g. chest and arms, can restrict movement. However, if muscles are developed through the entire ROM of the muscle, flexibility is often preserved. Male gymnasts are a good example of well hypertrophied muscle and high flexibility. Therefore, while muscle mass can play a role in diminishing flexibility, the negative effects can be minimized by ensuring full ROM during muscle contraction. Pregnancy: Women generally increase their flexibility during pregnancy. The basic reason for this is to prepare for childbirth but also to allow greater ROM in the hip region. Specifically, the pelvic and hip joints increase in flexibility due to increased production levels of the hormone relaxin. This can also help alleviate discomfort with pregnancy associated Lordosis. Relaxin levels decrease following pregnancy. Stretch tip number 2 (see illustrations) Your friend complains of tight calf muscles following running, what can you recommend? Stand with feet together, legs straight, on a step and let the heels hang over the edge. Hold this position for 20 seconds. Repeat several times. Stand with feet together about 3 feet away from a wall. Place your hands on the wall and slowly bring your chest into the wall. Keep both heels on the floor. Hold this position for 20 seconds. Stand with feet together about 3 feet away from the wall. With hands on the wall, bring one leg forward and push with the back leg keeping the heel on the ground. Repeat on each leg. Flexibility and Athletic Performance It is a widely held conception that flexibility improves athletic performance. However, the scientific literature does not consistently support this belief. There is great variation in the amount of flexibility required for successful performance between activities and even within activities, such as team sports, there is wide individual variation. Furthermore, decreased flexibility has been shown to improve running economy and thus decreased flexibility can in some cases improve performance. Some studies have shown that less stiff muscles are more effective in using the stored elastic energy that is developed during a stretch. However, we must be careful about when these stretches are initiated as recent evidence suggests that static stretching prior to activities requiring maximal contraction tends to cause a decrease in performance. Overall, the ability of increased flexibility to improve athletic performance is most likely restricted to those activities that actually require extr eme ranges of flexibility such as gymnastics, figure skating etc. and a universal approach of requiring infinite flexibility in all athletes is not warranted. Research Box Dynamic versus Static Stretching Warm-up: The Effect on Power and Agility Performance. Mc Millian et al. 2006 (vol20, 3, 492-499). Journal of Strength and Conditioning Research. 30 subjects participated in a study to determine the effects of a dynamic warm-up (DWU), a static stretch warm-up (SWU), or no warm-up (NWU) on a T-shuttle agility test, an underhand medicine ball throw, and a 5-step jump. Testing took place over three consecutive days and the order of all tests and warm-ups was randomized. Each warm-up lasted for 10 minutes. The DWU comprised a series of exercise such as bend and reach, push-ups, squats, and skipping. The SWU comprised of exercises such as the overhead pull, quadriceps stretch, trunk flexion and extension. All stretches were performed once and held for 20-30 seconds. The NWU group did no exercises. Results showed significantly greater performances for all tests following a DWU. The performances did not differ between the SWU and NWU. The authors conclude that the use of SWU should be reassessed when preceding athletic performance. Measurement of Flexibility Several basic flexibility tests exist such as sit and reach for hamstrings and low back and shoulder rotation test for shoulders. Since flexibility varies between joints, comprehensive flexibility assessment would have to assess many joints. This is not really possible and so one typically selects a few major joints and muscles such as low back and hamstrings, calf and Achilles, and shoulders. Simple tests for these assessments as well as more detailed laboratory practices are described at the end of the chapter. Any measurement of flexibility should be based on sound and accepted testing procedures. For the most part static flexibility tests are the most widely used and these are based on linear and angular measurements of the motion of the joint. All flexibility assessments should follow a standardized procedure whereby warm-up, and practice trials are all controlled. Summary After you read this chapter, you should be able to do the following: Define flexibility and other relevant terms related to flexibility Flexibility is basically the range of motion around a joint. It is influenced by many factors. Flexibility is an important for overall health. It is important for basic daily function and comfort. Flexibility varies between joints within individuals and between individuals. List the factors affecting flexibility Factors that influence flexibility are numerous and varied and can be classified as intrinsic or extrinsic. Intrinsic factors include variables such as the tendon and muscle, whereas extrinsic factors include variables such as age, gender and activity levels. Explain the techniques for improving and measuring flexibility. There are many ways to stretch and improve flexibility. The most commonly prescribed method is static stretching for 10-30 seconds per muscle group. Including safe and full ROM exercises into our daily routine is an excellent way to improve and preserve flexibility. Flexibility should be measured at multiple sites and can be assessed using basic goniometry or a more simple test such as a sit and reach teat. Summary Flexibility is an important component in overall health and generally declines with age. There are many benefits including reduced risk of low back pain and increased functional range of motion. Flexibility varies between people and is affected by many variables. These factors are usually classified as intrinsic or extrinsic. When we stretch we are usually trying to change intrinsic factors. Flexibility usually takes two forms, static and dynamic, and we can stretch a muscle using either form. Most exercise prescription for flexibility advocates static stretching and involves holding a stretch for 10-30 seconds per muscle group. When we stretch or measure flexibility, it should be performed at multiple sites as flexibility tends to be site specific. The major joints to consider are the lower back, shoulders, and hamstrings. Chapter Review Flexibility Discussion Questions Identify and describe 5 extrinsic factors that are known to influence flexibility! What are the best approaches to improve flexibility? What are the various musculoskeletal components that provide regulatory feedback to muscle stretch? Can you differentiate between the roles of golgi tendon organs and muscle spindles? Provide a short description for each of the following terms: Sarcomeres in series. Stretch reflex. Lengthening reaction. Proprioceptors. Autogenic inhibition. Reciprocal inhibition.

Friday, September 20, 2019

Analysing the change in the role of the management accountant

Analysing the change in the role of the management accountant This work is focused on critically evaluating the tenacity of the change in the role of the management accountant from traditional accounting functions to that of a strategic planner and business partner. The work of Johnson and Kaplan (1987), titled Relevance lost has prompted a drill-down on this research area. Though most of the researchers agree to the changing role of the management accountant (Burns and Baldvinsdottir, 2005; Cooper and Dart 2009; Allot 2000; Chenhall and Langfield-Smith2007; Siegel1999; Kerby and Romine 2005; Vaivio1999; Ittner and Lacker2001; Ax and Bjornenak 2007;Bhimani 2006;Roslender and Hart 2002). The importance the traditional role still remains vital to others, and should serve to complement the new techniques or the change. (Bromwich and Bhimani 1998; Burns et al. 1999). Others are of the view that history is still a relevant part of the future or the changing trend. (Fleischman and Funnell 2006; Luft 1997;Beaman and Richardson2007).The type of organization as well as the management may also determine the nature of change. Yazdifar and Tsamenyi(2005). This change does not take the same form in organizations, but differs in pattern. Sulaiman and Mitchell (2005). With the present economic miasma, some researchers are even advocating a return to the old ways: the traditional role, (Baldvinsdottir et al (2009). The first section of this work will therefore review these views presented and try to draw a comparison between these views to see if the role of the management accountant has actually changed and to what extent. This will be done drawing support from literatures. It will immediately be followed with some of the new roles the management accountant is taking up in organizations. Thereafter the position of traditional accounting practice in this new trend of events will be discussed. This will enable us to know where to place the traditional accounting role, whether it has lost its usefulness and should be totally discarded or should serve to compliment the new roles. Next to that, some of the new techniques in management accounting that organizations are adopting, the factors that are driving the change in role as well as their significance to the new role will be discussed. Conclusions will then be drawn as to the management accountants roles change. The changing role of the management accountant. Johnson and Kaplan (1987) are deemed to have set the sail in this argument with their book titled Relevance lost: the rise and fall of management accounting. These strong terms used by them has prompted or necessitated a lot of research work in this direction. They argue that the existing form of management accounting lacked the know-how to meet up with the dynamic business environment. Their argument was supported by citing technological advancements, information technology, as well as global and domestic competition as reasons making the existing practices inadequate. According to an article published in the Journal of Accountancy (Most Companies Want Their CPAs to Be Business Strategists, Survey Says, 1996), much more is now being demanded of the management accountants within organizations. Their jobs are going beyond the preparation of financial statements as explanations and interpretation are now required of them of the information they provide. The management accountant is accordingly a high-level decision support specialist. Kerby and Romine (2005) argue that for management accountants to remain a relevant part of their organizations, there must be a change in emphasis from the traditional accounting practices which involves the counting, analysis, interpretation and presentation of financial information. They advocate that the management accountant should be versed with knowledge about changes affecting the business of his organization and imbibe qualities that would enable them function as full-fledged business partners. Smith (2007) opined that the focus of the management accountant within organizations is now shifting to the external environment. That the management accountant is no more uniformed of what happens externally to his organization, He now looks both inwards and outwards. Cooper and Dart (2009), give support to this view that, management accountants are moving from being information providers to supporting the decision making. Siegel (1999), noted that management accountants were before now not involved in the actual decision-making process, but acted in support of the decision makers and later got informed of facts. But the role of the management accountant had changed and greater part of their time was being spent as internal consultants or business analyst within their companies. Like most of the other writers he attributes this changing role to the advancement in technology which he states has freed the management accountant from what he describes as mechanical accounting. He stated that the new role of the management accountant now involves a lot of direct contacts with people throughout their organizations, and that they are more involved in decision making and cross-functional teams. This he termed evolution from serving internal customers to being business partners. The management accountant as strategic planner and business partner. The central message of this work has been on the management accountant assuming the role of strategic planner and business partner as opposed to the traditional role of corporate cop and bean counter. The management accountants role has evolved and is shaping up into a strategic financial planner and manager of information. The management accountant is said to be having less to do with the routine accounting practice. (Siegel 2000, Cooper and Dart, 2009, Latshaw, A. and Choi, Y., 2000). New areas of focus of the management accountant include the development of financial plans, information technology systems management, helping in the formation of business objectives as well as monitoring results and keeping up with marketing objectives. Others are management and organization of workforce, playing advisory role in operational decisions, programmes and projects. (Feeney and Pierce, 2007). For the management accountant to function effectively as business partner, certain skills must be acquired. This will include the quality of analyzing and processing oral and numeric data into meaningful information. This should be buttressed by the ability to work effectively in a team. (Curruth, 2004) As business partner, the management accountant combines both the traditional role of protecting the assets of the business with a new role of analysis and participation in decision making in the business administration.(Kennedy and Sorensen, 2006). Caron (2006), outlined steps that should be taken for the management accountant to assume the position of a business partner. They include: Acting as operation and knowledge expert. He/she should be able to provide best practice information and strategic skills. Should be able to put to practice the knowledge acquired in developing strategic management plans. He/she should be able to mobilize the human resources at his disposal. He/she should be able to disseminate accounting information effectively. Management accounting the position of the traditional role. Although Johnson and Kaplan(1987) opined that the traditional accounting role of the management accountant had lost its value and have argued that it is no more relevant to the dynamism of todays world, not everyone believe their opinion is best for management accounting, and have thus expressed their reservations. (Bromich and Bhimani 1989; Burns et al 1999; Yazdifar and Tsamenyi 2005). Baldvinsdottir et al. (2009) are of the opinion that a return to the traditional or mechanical accounting methods is of great importance especially at this period of economic down-turn. They argue that although the hype about the changing role of the management accountant, a lot of the traditional accounting role has relatively remained the same over several decades. Luft (1997) is of the view that history serves as a platform for understanding the present; that the lapses of the present could actually be alleviated by referring back to history. Fleischman and Funnell (2006), while agreeing with Johnson and Kaplan, that it is important that management accounting reports provide management with information that will aid them in minimizing cost and improved productivity, argue that although these activities are forward looking, they have to be based on what they described as intimate dependence between the past and future. They insist this is necessary because of the uncertainties and instabilities associated with commercial environments, coupled with the intricatsies of management. That, management accountants in the course of trying to make the information they provide more useful to their organizations should bear in mind that this should be done in observation of necessary ethical issues. Beaman and Richardson (2007) found out in their research that accounting practices within organizations are being confined to the traditional role, instead of the expected role of decision support and problem solving. There has been the acknowledgment of the wide use of traditional accounting techniques in most organizations as opposed to the supposed expectation of radically new innovative accounting techniques being adopted by these organizations. ( Burns and Scapens, 2000). Emerging techniques in management accounting. Some relatively new trends/techniques have emerged with the aim of tackling the inadequacies of the traditional accounting methods. Some of them have been lauded as the new champions of management accounting solution providers in organizations. (Cooper and Kaplan, 1991). Although these techniques are highly praised, their adoption and implementation may not have been as widely accepted as the hype associated with them. (Collier and Gregory, 1995; Roslender and Hart, 2003). These techniques include: Activity based costing (ABC); The advent of ABC has changed the practice of cost allocation requiring that management accountants develop more analytical skill to tackle the complexities of allocating overheads to different cost objects using cost drivers. (Burns and Yazdifar, 2001; Byrne and Pierce, 2007; Anderson, 1995). ABC made the management accountant an essential part of the decision making process by focusing on pertinent information needed to improve firm performance financially and market wise. (Kennedy and Affleck-Graves, 2001). Kaplan and Anderson (2004) however noted that organizations have abandoned ABC because of its failure to capture the complex nature of their operations, the delays of implementation and the cost effect which are usually too expensive. Balanced scorecard (BSC): The balanced scorecard enables the management accountant to strategically measure performance and develop a framework for the strategic measurement and management systems (Kaplan and Norton, 2007). It changes emphasis from financial aspect to embracing customer, internal and as well as learning and growth factors of organizations. (Kaplan and Norton, 1996). This has altered the role of the management accountant placing him strategically as a decision support specialist. (Latshaw and Choi, 2002). BSCs are adopted by firms for strategic performance measurement, but the outcome of these measures is usually developed to embrace operational strategy, however it was noted that organizations often fail in trying to put BCS into a particular use (Wiersma, 2009). Atkinson (2006) noted that the BSC has been found deficient from empirical results of its benefits. Strategic management accounting: Strategic management accounting (SMA): SMA shifts the focus of management accountant to non-financial factors external to the organization. (Simmonds,1981). It demands that the management accountant be knowledgeable in topics like performance indicators development, value chain analysis as well as capacity cost management. It broadens the scope of the management accountant beyond the firm to strategizing for competitive market and opportunities. (Whiteley, 1995). SMA requires the management accountant as a member of the cross functional team which his role now embraces to bring to bear relevant information and expertise that will aid decision making. (Roslender and Hart, 2001). The management accountant now addresses the impact of other non-financial activities, the cost position of competitors, and evaluation of rival products and services. These activities have placed the management accountant in the significant role of strategic planner and business partner.(Whiteley, 1995; Langfi eld-Smith, 2008). However, Roslender and Hart (2003), noted that what constitutes strategic management accounting is still not clearly defined. Collier and Gregory, (1995) opined that the level of implementation of strategic management accounting may defer in different economies. That is, the economy determines the strategy and functionality of the management accountants. Enterprise resource planning (ERP): ERP requires the management accountant to have sound knowledge that will enable him to provide information that will technically meet the needs of the firm. It also demands that the MA be versed with knowledge of business functions related to production, marketing and information technology. For the management accountant to get going with all these functions, he needs to build a sound inter-personal and social skills. (Barton, 2009;Pierce and ODea, 2003). It may however reduce jobs, creating unemployment. Enterprise resource planning (ERP): enables the management accountant to track production by job, work center, and activity (Zimmerman, 2009:720). However, respondents to research carried out by Knnerley and Neely (2001) were not sure the introduction of ERP to their organizations had made any noticeable impact. Factors driving the change in the role of management accounting. The usefulness of management accounting has come under scrutiny following factors like: automation of factory processes and procedures, information technology, competition, and globalization, complexity of business among others. Some of these factors and their significance will be discussed briefly. Information Technology: (Carruth, 2004; Beaman and Richardson, 2007), noted that information technology has enabled management accountants to take more responsible roles in their organizations. The management accountant is now able to save time in his analysis and interpretation of information. The management accountant helps in presenting data in a form that makes them relevant and useful for managerial purpose. This involves strategizing and being involved in the decision making process. Granlund, M. and Malmi, T. (2002) It has changed the nature of information and placed decision making on information provided by the management accountant. (Atkinson et al. 1999). Automation; requires the management accountant to develop more analytical skills and to be able to provide such information that will enable firms take decisions and adopt such strategies that will help them stay in competition. (Kerremans et al., 1991). Automation is advantageous in lowering labour cost, but may create job losses. (Mantripragada and Sweeney, 1981). Other factors: Other notable factors driving the role change in management accounting include; the emphasis on quality, intellectual capital, more customer focused organizations, increase in overhead cost, less of direct labour cost, and priority on environmental and external issues. These factors have helped tailor the management accountants role to that of a strategic planner and a business partner. The management accountant now takes a more proactive role in knowing and providing solutions to strategic issues in his organization. The issue of competitive business environment which is closely related to globalization is another major factor affecting the way management accounting functions are handled in organizations. Conclusion Although there have been needs for the change in emphasis on the role of management accountant, this change has not been absolute. This is because the cost and complexity of applying these new techniques have made their adoption slow. The introduction of new techniques in management accounting and the impact of various factors have made the management accountant more focused on non-financial aspects of organizations and has widened the scope of activities external to the organization, making him a useful part of the decision making process. However recent issues following the economic downturn has suggested retention of part of the traditional role in combination with new techniques might be more useful. ( Balvinsdottir et al., July/Aug. 2009) Moreover, the importance of these new techniques and the benefit they provide to organizations cannot be overemphasized. These new innovations have made the management accountant more flexible, a solution provider and an important part of the organization as business partner and strategist, restoring relevance. (Johnson, 1992). It is noteworthy that though many are the advantages of implementing these new techniques, some organizations still stick to traditional accounting because it is less complex to implement, saving time.