Claude-Achille Debussy Essay -- Music

The task of giving an overview of the life of Claude-Achille Debussy is not easy. Without hesitation, this dynamic character made adventurous strides that pushed the limitations of music to another level. His ultimate goal was not to be glorified through fame but to find his own unique voice, or the musique a moi. change surface though his goal was to create his own unique sound, he had many influences, such as art, literature, and Wagner, that guided him in the creation of his style. Regardless of his teachers protestations and fellow peers critiques, he experimented with different sounds in music. When listening to Debussys music, one can clearly tell that it belongs to Debussy because of his use of different harmonies, rhythms, the pentatonic and whole tone scale, and his instrumentation. Claude Debussy was born in Saint Germain en Laye, France on August 22nd, 1862 the oldest of five children. His father, Manuel-Achille Debussy, had dreams for his son to be a sailor. Those dream s were dashed aside when Claude-Achille took his first piano lessons. With help from his aunt Clementine, Claude-Achille current piano lessons with an Italian violinist Jean Cerutti. When his father saw that he could play the piano, Manuels dreams quickly changed to hopes of Claude becoming a virtuosic pianist. From there he was entrusted to Verlaines mother-in-law, who enrolled Claude into the Paris Conservatoire at the young age of ten years old. Claudes years at the Paris Conservatoire not only taught him the basics of music, but it also provided an environment where Claude could experiment with different dissonant chords and techniques which can be heard in his compositions. In Marmontels piano class he used to astound us with his bizarre... ..., who would invent characters belonging to no particular time or place who would not despotically impose on me actions to be envisioned and would leave me free, here and there, to surpass him in matters of art and to fill out his work. Works CitedBerry, Wallace. Musical Structure and Performance. rising Haven Yale UP, 1989. Print.Briscoe, James R. Debussy in Performance. New Haven Conn. Yale UP, 1999. Print.Claude Debussy. Wikipedia. Wikimedia Foundation, 04 July 2012. Web. 08 Apr. 2012. .Lockspeiser, Edward. Debussy His Life and Mind. Vol. 1. New York Macmillan, 1962. Print.Lockspeiser, Edward. Debussy His Life and Mind. Vol. 2. London Cassell, 1965. Print.Lockspeiser, Edward. Debussy. London J.M. Dent & Sons, 1966. Print.Nichols, Roger. The Life of Debussy. Cambridge Cambridge UP, 1998. Print.

Plagiarism Essay -- Cheating School Education Essays

Plagiarism What is plagiarism? Obviously the word must be of some importance as I have it nooky greatly change ones future. From what I know, plagiarism can happen by careless mistakes, being uneducated of what plagiarism really means or just on purpose to save time for themselves. Some writers may not know the actual detail of how you give another writer safe credit of their work. Another could be that some students are lazy, worried or in a rush to finish a paper and think plagiarizing is the lift out solution at that time for them. Mainly, I think this would happen in high schoolhouse and colleges. Students in these areas are so crabbed which could make the caprice plagiarizing a way to save them a little time to worry and finish another project up. I know, for me during High School, I was so busy working and keeping up my grades with trying to have a normal life plus all the pressure I had to face with what I am going to do with my life. With this in mind, I could see how students could feel that plagiarizing could be the best option for them. However, if I had plagiarized through my school work I could have easily ruined my goals for my future. From what I know, my definition of plagiarism would be basically steal someone elses work. As far as I can remember through all my schooling I have been taught that plagiarizing is wrong. In elementary school, around the time of starting the fourth grade, was the first time I knew the basics about plagiarism. High school though is really the time where I learned about the consequences of plagiarism. While doing my first research paper, the teacher make it clear that if anyone in the class plagiarized you would not only fail the assignment, you would fail the class, the principal would be n... ...ing a smart thing by stealing when actually they are only hurting themselves. In my opinion, Jayson Blairs decision of plagiarizing shows how unqualified he was at his career if he had to become successful by pickin gs credit of another persons work. I thought before writing this paper that I actually understood the basics of plagiarism. As I went throw out and further into research I found out how wrong I was. When I think of plagiarism I basically thought that it only happens at school and it wasnt that much of an important issue. I was proven otherwise. Anything you think of can be plagiarized. For example, lyrics to a song, quotes from a book, symbols from a product, a research paper, articles from a newspaper, etc What also amazed me was the number of students that have actually admitted to plagiarizing. I do hope that they learn With plagiarism comes consequences.

A Civil Action by Jonathan Harr Essay -- Law Criminal Justice System E

A Civil Action by Jonathan HarrA Civil Action is based upon a true story that Jonathan Harr, a former staff writer of New England Monthly describes a case that in the legal system that is fascinating and compelling. The story of a impracticable bay by an idealistic young personal-Injury lawyer, whose aim was to prove that two conglomerates, Beatrice Foods and W.R Grace, allegedly polluted the water in Woburn ,Mass. a Boston suburb, with carcinogens. Jan had hoped that a victory would cast a message to the boardrooms to America and felt that the culture of Leukemia in Woburn guaranteed his success. He never realized that he would be comforted with problems in the justice system. first gear with the federal courts, which were not sympathetic to damage suits, the trial judge felt the same way. He then went on to his third try with a incompatible judge. Which was unsuccessful due to one of the defense witness who lied. On his fourth try the defense attorney failed to deliver all rele vant documents to Schlichtmanns team. Jan Schlitmann was a lawyer in the upper bracket as far as money was concern. He lived in a luxury condo, worn only hand-tailored Dimitri suits and silk Hermes ties, Bally piazza and drove a Porsche. Schlitmann not only was a well to do lawyer, he also was a lawyer that believed in justice, whether he got paid or not, in regards to this case. He spent nine years of his life, lost all of his assets, gave up his personal possessions and personal life to see th...

Capital Punishment Essay - Death Penalty as a Deterrent to Crime :: Argumentative Persuasive Essays

The Death Penalty as a Deterrent to CrimeBrutally murder by a man no one would have suspected, an innocent twelve-year old girl was taken from her mother. Although, this poor girls mother was stricken with grief and anger, she did not wish for this murderer to die for her own sake, but to protect other innocent girls like her own. She sat and watched, staring into the eyes of the man who had killed her daughter. She watched as they inserted the hassle containing the fluid that would take his emotional state.Is it morally unjust to execute criminals after they have committed a certain horrific crime upon another innocent dupe? Until mid-twentieth century, this had been the tradition of practice, dating back to ancient times. In the United States especially, capital punishment is a hot topic of discussion and controversy. It is a difficult tax return with many different points of view. Some are pro wipeout penalisation, others against the death penalty, and yet others with mixed f eelings. So many different questions originate when the topic of the death penalty arises. Some of these are cost, sentencing equality, religious beliefs, the possibility of executing the innocent, and deterrence. These are just a few of the heated issues to consider. The death penalty is deterring crime, showing that individuals in the United States will be held responsible for their actions.Some of the first death penalty laws can be dated as far back as the Eighteenth Century. This was a time when death was the only punishment for all crimes. These death sentences were done by means of beheading, drowning, beating to death, and burning alive, among others. From 1823 to 1837, the death penalty was eliminated, in Britain, for over 100 of the 222 crimes punishable by death. In 1967, after many legal challenges through the courts, executions were stopped in the United States. Finally, the Supreme administration placed a suspension on capital punishment in 1972, although later allowe d it in 1977, under certain conditions (Changes).Cost plays a major persona in the death penalty. Opposing views say that it is far more expensive to execute someone than to give them life without parole. On the other hand, many others disagree. It has been estimated that life without parole cases will cost 1.2 million to 3.6 million dollars more than that equivalent to using the death penalty. On average, a life without parole sentence lasts cardinal to forty years, while the annual cost of imprisonment is 40,000 to 50,000 dollars for each prisoner or more, each year (Lowe).

Oscar Wildes The Importance of Being Earnest Essay -- Oscar Wilde Imp

Oscar Wildes The Importance of Being Earnest In the closing lines of the origin act of Oscar Wildes The Importance of Being Earnest, Algernon remarks, I love scrapes. They are the only things that are never serious, to which Jack responds, Oh, thats nonsense Algy. You never talk about anything exactly nonsense. Algernon caps off this exchange with a proclamation of the purpose of the whole work Nobody ever does (1642). Wilde never allows anything in the work to conclude on a serious note. While Wilde repeatedly proclaims this direction for the play through his characters, he does not tell us the motivation for this direction. He never explains why at that place is this avoidance of earnestness. The most apparent answer lies in the veiled criticism of nice society contained at each level of the play. The quick conundrumical epigrams that kind the core of the conversational comedy are pointed at Victorian society. Wilde also abuses the concept of characterization with conun drum to create comical characters that expose Victorian deficiencies. to each one of these criticisms relies upon the paradoxes that Wilde sets up on successively larger scales within the play. It is, in fact, this tool of humor, not the object of ridicule that truly defines this work. While each paradox is pointed at Victorian society, the individual paradoxes each take on a different element of Victorian society, on that pointby diminishing the pointedness of the overall criticism. The use of paradox allows Wilde to take this play beyond its narrow and somewhat scattered critique of Victorian society. The underpinning element then, is not Victorian society, and instead the paradox, the concept of dual, unreconcilable elements. This more lasting topic is, not co... ...man in prudish nineteenth century England Oscar Wilde never felt comfortably assimilated into the strait society that surrounded him. He was forced to assume a double identity to cope with his divergence from the norms of the day. This tax that the society levied upon Wilde undoubtedly engendered an animosity, an animosity that is reflected in his ironic, and sardonic treatment of Victorian society in The Importance of Being Earnest. However, the multiple and unsuitable identities that Wilde was forced into are the more significant driving force behind this work. This bark with identities is seen in the paradoxes that pervade all levels of the work. In the end though, these large themes build upon, rather than overshadow Wildes greatest genius which lies in his subtle turns of phrases and words that pass even the most earnest reader chuckling throughout. Oscar Wildes The Importance of Being Earnest Essay -- Oscar Wilde ImpOscar Wildes The Importance of Being Earnest In the closing lines of the origin act of Oscar Wildes The Importance of Being Earnest, Algernon remarks, I love scrapes. They are the only things that are never serious, to which Jack responds, Oh, that s nonsense Algy. You never talk about anything but nonsense. Algernon caps off this exchange with a proclamation of the purpose of the whole work Nobody ever does (1642). Wilde never allows anything in the work to conclude on a serious note. While Wilde repeatedly proclaims this direction for the play through his characters, he does not tell us the motivation for this direction. He never explains why there is this avoidance of earnestness. The most apparent answer lies in the veiled criticism of Victorian society contained at each level of the play. The quick paradoxical epigrams that act upon the core of the conversational comedy are pointed at Victorian society. Wilde also abuses the concept of characterization with paradox to create comical characters that expose Victorian deficiencies. individually of these criticisms relies upon the paradoxes that Wilde sets up on successively larger scales within the play. It is, in fact, this tool of humor, not the object of ridicule that t ruly defines this work. While each paradox is pointed at Victorian society, the individual paradoxes each take on a different element of Victorian society, thereby diminishing the pointedness of the overall criticism. The use of paradox allows Wilde to take this play beyond its narrow and somewhat scattered critique of Victorian society. The underpinning element then, is not Victorian society, but instead the paradox, the concept of dual, irreconcilable elements. This more lasting topic is, not co... ...man in prudish nineteenth century England Oscar Wilde never felt comfortably assimilated into the strait society that surrounded him. He was forced to assume a double identity to cope with his divergence from the norms of the day. This tax that the society levied upon Wilde undoubtedly engendered an animosity, an animosity that is reflected in his ironic, and sardonic treatment of Victorian society in The Importance of Being Earnest. However, the multiple and irreconcilable identiti es that Wilde was forced into are the more significant driving force behind this work. This trial with identities is seen in the paradoxes that pervade all levels of the work. In the end though, these large themes build upon, rather than overshadow Wildes greatest genius which lies in his subtle turns of phrases and words that have got even the most earnest reader chuckling throughout.

Oscar Wildes The Importance of Being Earnest Essay -- Oscar Wilde Imp

Oscar Wildes The Importance of Being Earnest In the closing lines of the branch act of Oscar Wildes The Importance of Being Earnest, Algernon remarks, I love scrapes. They are the only things that are never serious, to which Jack responds, Oh, thats nonsense Algy. You never talk about anything merely nonsense. Algernon caps off this exchange with a proclamation of the purpose of the whole work Nobody ever does (1642). Wilde never allows anything in the work to conclude on a serious note. While Wilde repeatedly proclaims this direction for the play through his characters, he does not tell us the motivation for this direction. He never explains why thither is this avoidance of earnestness. The most apparent answer lies in the veiled criticism of straightlaced society contained at each level of the play. The quick riddleical epigrams that nervous strain the core of the conversational comedy are pointed at square-toed society. Wilde also abuses the concept of characterization wi th riddle to create comical characters that expose Victorian deficiencies. severally of these criticisms relies upon the paradoxes that Wilde sets up on successively larger scales within the play. It is, in fact, this tool of humor, not the object of ridicule that truly defines this work. While each paradox is pointed at Victorian society, the individual paradoxes each take on a different element of Victorian society, in that respectby diminishing the pointedness of the overall criticism. The use of paradox allows Wilde to take this play beyond its narrow and somewhat scattered critique of Victorian society. The underpinning element then, is not Victorian society, except instead the paradox, the concept of dual, unreconcilable elements. This more lasting topic is, not co... ...man in prudish nineteenth century England Oscar Wilde never felt comfortably assimilated into the strait society that surrounded him. He was forced to assume a double identity to cope with his divergence from the norms of the day. This tax that the society levied upon Wilde undoubtedly engendered an animosity, an animosity that is reflected in his ironic, and sardonic treatment of Victorian society in The Importance of Being Earnest. However, the multiple and unsuitable identities that Wilde was forced into are the more significant driving force behind this work. This try with identities is seen in the paradoxes that pervade all levels of the work. In the end though, these large themes build upon, rather than overshadow Wildes greatest genius which lies in his subtle turns of phrases and words that grasp even the most earnest reader chuckling throughout. Oscar Wildes The Importance of Being Earnest Essay -- Oscar Wilde ImpOscar Wildes The Importance of Being Earnest In the closing lines of the firstborn act of Oscar Wildes The Importance of Being Earnest, Algernon remarks, I love scrapes. They are the only things that are never serious, to which Jack respond s, Oh, thats nonsense Algy. You never talk about anything but nonsense. Algernon caps off this exchange with a proclamation of the purpose of the whole work Nobody ever does (1642). Wilde never allows anything in the work to conclude on a serious note. While Wilde repeatedly proclaims this direction for the play through his characters, he does not tell us the motivation for this direction. He never explains why there is this avoidance of earnestness. The most apparent answer lies in the veiled criticism of Victorian society contained at each level of the play. The quick paradoxical epigrams that radiation pattern the core of the conversational comedy are pointed at Victorian society. Wilde also abuses the concept of characterization with paradox to create comical characters that expose Victorian deficiencies. all(prenominal) of these criticisms relies upon the paradoxes that Wilde sets up on successively larger scales within the play. It is, in fact, this tool of humor, not the ob ject of ridicule that truly defines this work. While each paradox is pointed at Victorian society, the individual paradoxes each take on a different element of Victorian society, thereby diminishing the pointedness of the overall criticism. The use of paradox allows Wilde to take this play beyond its narrow and somewhat scattered critique of Victorian society. The underpinning element then, is not Victorian society, but instead the paradox, the concept of dual, irreconcilable elements. This more lasting topic is, not co... ...man in prudish nineteenth century England Oscar Wilde never felt comfortably assimilated into the strait society that surrounded him. He was forced to assume a double identity to cope with his divergence from the norms of the day. This tax that the society levied upon Wilde undoubtedly engendered an animosity, an animosity that is reflected in his ironic, and sardonic treatment of Victorian society in The Importance of Being Earnest. However, the multiple and irreconcilable identities that Wilde was forced into are the more significant driving force behind this work. This battle with identities is seen in the paradoxes that pervade all levels of the work. In the end though, these large themes build upon, rather than overshadow Wildes greatest genius which lies in his subtle turns of phrases and words that come about even the most earnest reader chuckling throughout.

Bandura’s Experiments

In the early 1960s Bandura and other researchers conducted a classic set of experiments that demonstrated the power of observational training. In unitary experiment, a preschool child worked on a drawing while a television set showed an heavy(p) behaving aggressively toward a large inflated Bobo shuttle (a clown doll that bounces back up when knocked down). The adult pummeled the doll with a mallet, kicked it, flung it in the air, sat on it, and beat it in the face, while yelling such remarks as Sock him in the nose Kick him Pow The child was then left in a nonher room filled with interesting toys, including a Bobo doll.The experimenters observed the child through one-way glass. Compared with children who witnessed a nonviolent adult model and those not exposed to any model, children who witnessed the aggressive vaunting were much to a greater extent likely to show aggressive looks toward the Bobo doll, and they a good deal resultd the models exact behaviors and hostile w ords. In a variant of the original experiment, Bandura and colleagues examined the effect of observed consequences on learning. They showed four-year-old children one of cardinal films of an adult acting violently toward a Bobo doll.In one version of the film, the adult was praised for his or her aggressive behavior and given soda and candies. In another version, the adult was scolded, spanked, and warned not to behave that way again. In a third version, the adult was neither rewarded nor punish. After viewing the film, each child was left alone in a room that contained a Bobo doll and other toys. Many children imitated the adults violent behaviors, but children who saw the adult punished imitated the behaviors less often than children who saw the other films.However, when the researchers promised the children a reward if they could copy the adults behavior, all three groups of children showed large and equal amounts of violent behavior toward the Bobo doll. Bandura concluded that eventide those children who did not see the adult model receive a reward had learned through observation, but these children (especially those who saw the model being punished) would not display what they had learned until they expected a reward for doing so.The term latent learning describes cases in which an individual learns a new behavior but does not discharge this behavior until there is the possibility of obtaining a reward. B Banduras Theory of Imitation According to Banduras influential theory of fictive, also called social learning theory, four factors are necessary for a person to learn through observation and then imitate a behavior attention, retention, reproduction, and demand. First, the learner must(prenominal) make attention to the crucial details of the models behavior.A young girl watching her father bake a cake will not be able to imitate this behavior successfully unless she pays attention to many important detailsingredients, quantities, oven temperature, baking time, and so on. The second factor is retentionthe learner must be able to retain all of this information in memory until it is time to use it. If the person forgets important details, he or she will not be able to successfully imitate the behavior. Third, the learner must have the physical skills and coordination needed for reproduction of the behavior.The young girl must have plenty strength and dexterity to mix the ingredients, pour the batter, and so on, in order to bake a cake on her own. Finally, the learner must have the motivation to imitate the model. That is, learners are much likely to imitate a behavior if they expect it to lead to some type of reward or reinforcement. If learners expect that imitating the behavior will not lead to reward or might lead to punishment, they are less likely to imitate the behavior.C Theory of Generalized Imitation An selection to Banduras theory is the theory of generalized imitation. This theory states that people will imitate t he behaviors of others if the situation is similar to cases in which their imitation was reinforced in the past. For example, when a young child imitates the behavior of a parent or an older sibling, this imitation is often reinforced with smiles, praise, or other forms of approval.Similarly, when children imitate the behaviors of friends, sports stars, or celebrities, this imitation may be reinforcedby the approval of their peers, if not their parents. Through the process of generalization, the child will start to imitate these models in other situations. Whereas Banduras theory emphasizes the imitators thought processes and motivation, the theory of generalized imitation relies on two basic principles of operant conditioningreinforcement and generalization. D Factors poignant Imitation Many factors determine whether or not a person will imitate a model.As already shown, children are more likely to imitate a model when the models behavior has been reinforced than when it has been punished. More important, however, are the expected consequences to the learner. A person will imitate a punished behavior if he or she thinks that imitation will produce some type of reinforcement. The characteristics of the model also influence the likelihood of imitation. Studies have shown that children are more likely to imitate adults who are pleasant and attentive to them than those who are not.In addition, children more often imitate adults who have substantial influence over their lives, such as parents and teachers, and those who seem admired and successful, such as celebrities and athletes. Both children and adults are more likely to imitate models who are similar to them in sex, age, and background. For this reason, when behavior therapists use theoretical account to teach new behaviors or skills, they try to use models who are similar to the learners. Microsoft Encarta Reference Library 2003. 1993-2002 Microsoft Corporation. All rights reserved.

Examining the relationship between Management Accounting (MA) and Operation Management

In order to come up with the correct relationship among oversight Accounting ( MA ) and Operation Management ( OM ) in footings of heighten the organisational state-supported presentation which ar stairss in a concatenation taking to maturation house range, it should give some practical definitions to the both of the footings.Atkinson, Banker, Kaplan and Young ( 2001 ) outlined accusation accountancy as the procedure of designation, measuring, accretion, analysis, readying, reading and communicating of learning used by committee to be after, measure and command within an entity and to stop up appropriate usage of and answerability for its resources. Kaplan and Cooper ( 1986, 1989 ) defined it as the ability of direction account statement radiation principles ( MAP ) in provision relevant, seasonably & A completed instruction to direction for cooking, verify & A determination devi burble intents is questi unmatchabled While the subprogram direction focuses on c befully pull offing overall activities associated with ingathering and services direction such as merchandise creative activity, development, production and distribution every man hot as the activities pull offing purchases, p personals list control, prime(prenominal) control, storage, logistics and ratings. Further much, it involves the duty of guaranting that fix trading operations and efficient in footings of utilizing as small resources as needed, and in force(p) in footings of meeting client demands. Thamboo ( 2008 ) depict operation direction involves all the activities that converts inputs such as natural stuffs, semi-finished goods, capital, perish force, installations and machinery into finished merchandises and services .In the same mien that MA, OM is a subject with its personal propositions for how to pull off administrations. Where MA is based on be Numberss in hierarchal periods of cultivation enabling planning and control, OM is more use uped with technological, architectural and organisational rules established to ease the squint flow of goods and services. Great figure of unexampled OM techniques such as Computer assisted Design ( CAD ) Computer Aided Manufacturing ( CAM ) , kanban, cross- in operation(p) squads and procedure function ingrained in full quality direction ( TQM ) , merely in clip ( JIT ) or automated patterns focus on the integrate of functional sections, activities and organizational ends, and change the very nature of the planning and control undertakings in operations, which, in construction affect the function of MA.Therefore, this st argon aims to clear the responses that piddle been made within the MA subject in respect to new operational patterns. The survey intend to depict the literature that straight addresses the challenge/barriers from curb dissimulation /innovations and the neutering features of MA design and patterns that meet been appointed. Subsequently, the paper willing reflec t upon possible research inquiries for the hereafter, in order to derive new acuteness into the relationship mingled with MA and OM ( Hansen & A Mouritsen, 2007 ) .The paper is organised as follows. The following subdivision outlines cardinal issues in relation and new operations direction patterns. Then, it describes how operations direction research depicts the job of invoice and follows this with an lineation of operations direction accounting a natural tenseness than describes the MA machinations that ought to get the discontinue of the misfit between MA techniques and altering environment of operation patterns. Hereafter the paper describes how the challenges / barriers from inventions in OM have been debated in MA research. The subsequent measure is the findings and recommendations. Finally, the paper ends with a brief decision.2.0 Cardinal Issues in Relation and New OM PracticesManagement accounting calculates organizational public presentation for decision-making, coo rdination and motive utilizing techniques such as equal allotment, duty Centres, impartation monetary values, merchandise cost, public presentation measuring and reckoning. All ar expectAed to lend to increased house value. Operations direction has a jibe docket, but has separate techniques. These specify flows of stuffs, resources and merchandises, lineation layout in falsehood and service scenes and ar lineed with non-financial facets of public presentation such as clip, quality, conciliatoryness and invention, which are stairss, in a concatenation taking to increased house value ( Hansen & A Mouritsen, 2007 ) .2.1 Operations direction accounting a natural tensenessIn order to understand the nature of engagement of operations directors and direction controls in determinations round operational procedures this subdivision briefly outlines their several cardinal undertakings. As a import it is suggested that their differing functions and positions whitethorn take t o a natural tenseness between these two groups of people ( Johnston, Brignall, & A Fitzgerald, 2002 ) .2.1.1 The function of the operations directorThe cardinal undertakings for operations directors include ( Slack et al. , 2001 ) growing and implementing operations schemes associating the operation to corporate scheme in order to derive competitory advantage planing merchandises and services and the procedures by which they are created and delivered planning and commanding the stuffs, clients and breeding used in the procedure to make the goods and services, on clip, every clip Continually bettering the operation to do it be effectual and competitory.2.1.2 The function of the direction controlThere are three chief activities undertaken by the accounting and finance map in most administrations, which in niggling bushels may be performed by the same several(prenominal)daily recording of pecuniary minutess and their periodic coverage to external parties, chiefly inventoryholde rs fiscal direction, including determinations on the mix of finance and dividend policy Management accountingManagement accounting constitutions generate fiscal information to run into three chief demands ( Drury, 2000 ) a periodic allotment of costs between cost of goods sold and stock list the proviso of information on both an ad hoc and regular periodic footing to help managerial determination devising the proviso of information for planning, control and public presentation measuring.A big portion of the activities of direction comptrollers attentions the operation of constitutions of budgetary control, sometimes referred to as managing by the Numberss ( Ezzamel et al. , 1990 ) . The operation of budgetary control requires that directors be made accountable for those costs and grosss for which they are responsible and which are governable by them. Budgetary control involves puting budgets and so doing periodic comparings of existent public presentation with budget, followed by appropriate action and organizational acquisition ( Fitzgerald et al. , 1991 )2.1.3 A natural tensenessIt is at regular meetings to compare existent public presentation with budget that operations directors and direction comptrollers run into. The direction comptrollers run the systems whereby operational budgets are set, capital undertakings are approved or rejected, and operational directors are held to account. This is ground satisfactory to understand that in that location may good be a natural tenseness between the direction comptrollers and operations directors.Basically, the natural tenseness between operations directors and direction comptrollers is the consequence of their differing positions on two issues. First, operations directors tend to be cerebrate on determination devising today and in the hereafter whereas comptrollers are traditionally link uped with describing on past events. Second, when it comes to bettering procedures, operations directors are looking f or ship fireal and means to alter, on the premise that what they do should better the administration s fiscal place. Management comptrollers, on the another(prenominal) manus, being concerned with fiscal coverage, and responsible for budgetary control, are slight concerned about alteration per Se and more concerned about the demand to be convinced, in fiscal footings, before every alteration can take topographic point.2.1.4 Tension and the sucker of alterationThe cardinal premise of this paper is that this tenseness is likely to evident itself most strongly where operations directors and comptrollers are brought closely together, for illustration when operations directors are pursuance to convey about betterments to operations procedures which may hold an impact on budgets and capital outgo. Process alteration, such as the execution of new computer-based procedures or equipment, alterations in bringing systems such as Internet-based trading, or the restructuring of bing procedu res, functions and duties, may good affect determinations on capital outgo, hazard appraisal, allotment of costs, the pulling up of budgets and execution of new fiscal and operational control systems ( Lynch & A Cross, 1991 Nanni et Al, 1990, 1992 Shank & A Govindarajan, 1993 ) .2.2 Issues in New OM PracticesMany complex direction conAcepts have been introduced to define better ways to pull off late operations. Entire quality direction ( TQM ) , merely in clip JIT ) , thin evasiveness, agile manuAfacturing, time-based direction, universe menage cunning and flexible manufacAturing are merely a few illustrations. In 1974, Skinner argued that the function of industry or operations is strategical. Several observers, research workers and others have followed his suggestions for increasing a order s competitory advantage by means of trickery ( Hayes & A Wheelw function, 1984 Schonberger, 1986 Womack et ah, 1991 ) .Figure 1 shows how four cardinal dimensions of a fabricatio n system differ between two alternate attacks to planing operations to suit alterations in the environment. One design produces at a low cost and the other, whilst more ribly, can bring forth more differentiated merchandises that sell at comparatively higher monetary values. The system on the right of Figure 1 is a mass-producer with high modus operandi and predictabiliAty, while the system on the left is flexible and complex i.e. the first represents a fabrication system run for maximal efficiency, whereas the other dressed ores on flexibleness. Actual designs implement these rules in some signifier. But, before exemplifying this, it is recyclable to present the opposAing thoughts about mill and operations administration that are built-in in stuffs demand planning ( MRP ) system and merely in clip ( JIT ) rules, since they illusAtrate the control jobs encountered in such production systems.2.3 Critical Contemplations on The fuss of Accounting Management Accounting PositionHans en & A Mouritsen ( 2007 ) mentioned that it is a functional to alter functions and map of direction accounting while altering the operations environments sing to this affair this subdivision highlights the apparent jobs. Equally good as, there are several reviews against accounting could be summarized as followsAccounting operations are totally promoted on fiscal public presentation stairs instead than non-financial bars.Accounting operations are promoted on hierarchal instead than aslant dealingss.Accounting operations are promoted on criterion ( position quo ) state of affairs instead than betterment.Accounting operations are promoted on control instead than authorization.Management accounting may good hold a axial rotation in the new fabrication scene. The undermentioned four fills would explicate whyFirst claim Relevance is disoriented because accounting promotes fiscal public presentation steps instead than non-financial steps. There are two grounds that liberate why no n-financial steps are more of import in fabrication. The first claim is that schemes concentrating on cost efficiency are largely changed by distinction other schemes focused on flexibleness, velocity and quality because fabrication could whole of measuremente both types of schemes. Consequently, these schemes could be obtained at the same clip. The 2nd statement is that fiscal public presentation steps are excessively abstract and non operational to steer sceptered workers in the new fabrication systems because those workers need more operational information to do right determinations. Although, fiscal accounting information is oft portrayed as irrelevant and excessively aggregated for the determination shapers every bit good as fiscal public presentation steps has used as a store floor and fiscal information is valuable at the store floor if reorganize it can be stimulus for betterment of the fabrication system. Activity based costing has been used as a solution for this job by supplying more accurate cost information that are aligned to the operational world. Finally cost accounting has been related to concerns about production clip. Therefore direction accounting seem to be important in thin fabrication systems because it provides information for operators for local determination devising and larning contributes to understanding the economic sciences of the new fabrication schemes every bit good as creates inducements harmonizing to the ends of thin fabricating systems. Furthermore, non fiscal information may non needfully be more existent.Second claim Relevance is lost because accounting promotes hierarchical instead than situationlong dealingss. The complexness and kineticss frequently present in new operational scenes are presumed to be better retaind by sidelong instead than hierarchal coordination to guarantee quality, flexibleness, invention and productiveness. New organisational devices, such as multi-skilled workers, cross-functional footings, self-management rules and affair functions, are proposed as replies to complex and dynamic environment that require stiff and advanced responses. The single determination shapers in the value concatenation do non needfully have cognition of the whole value concatenation even when there is common integrating with the determination shaper future upstream and smoothenstream. In bend, a hierarchy may make inducements or supply information that enables the sidelong orientation course. Operation direction review with accounting may be that operation direction s attending to nonfinancial steps does non ack like a shotledge how accounting creates the unnumberable within which nonfinancial steps are used.Third claim Relevance is lost because accounting promotes standardization instead than larning and uninterrupted betterments. Standards do non excite persons to turn over criterions. Furthermore, criterions are frequently considered as mechanisms that lead to stand in optimisation in o rganisations. Standard can hold different belongingss and there may be a disagreement between motivational and planning intents. For case, effectual motive frequently requires criterions that are higher that what is usually accomplishable and frequent accommodation is necessary. In contrast, any job with standard scene may impact employees public presentation due to dispute of asymmetric information. Directors and supervisors do non needfully cognize the argumentation or procedure that they evaluate and employees may work that for their ain benefits in this instance the solution is seting or enrooting the leave between directors and supervisors on the one side and employees on the other. Finally, It could be said that the standard scene and sidelong dealingss do non needfully to conflict because that relies upon what criterions are set for and what is the end of this criterion every bit good.Fourth claim Relevance is lost because accounting promotes top-down control instead than authorization. The impressions of self-management and empowerment, indispensable in thin fabrication systems, run counter to accounting Numberss that are diagnostic levers of control whereby operations are planed monitored and evaluated by upper degree directors. Self direction implies that governments for determination devising and control are disposed(p) to the employees. Here, accounting Numberss are synergistic levers of control used for single acquisition and determination devising instead than top-down monitoring and public presentation rating. However, accounting Numberss may hold disciplinary consequence, as workers can non command how these Numberss are used for surveillance by others. Therefore local operational informations is non merely utile locally it can go portion of wider systems of answerability. Paradoxically, self direction and thin fabrication can convey stronger hierarchal systems of answerability. Equally good as direction accounting will still be used for c ontrol and monitoring because duty centres are still in topographic point in modern fabrication scenes. Besides there are other types of duty centres which are promoted by direction accounting as relevant in altering operation direction patterns. For case, some organisations motivate their employees by supplying them with net income information because, it is argued that this type of inducements considered more comprehensive fiscal signal than cost decrease. In bend the old index provides inducements for uninterrupted betterment even when employees work squads are non organized as net income centres. Therefore hierarchal systems of answerability still swordplay important function in modern fabrication scenes.3.0 InventionsInvention is by and large regarded as an of import research subject because inventions are believed to enable organisations to successfully accommodate to, and survive, volatile concern environments ( Rogers, 1995 ) Management comptrollers part to this invention procedure is to guarantee that directors are provided with information that continues to be relevant as concern fortunes alteration.However, direction comptrollers have been criticized for their inability to introduce ( Kaplan and Johnson, 1987 ) and these perceptual experiences continue to prevail in visible radiation of the comparatively low success rate in implementing new direction accounting inventions such as ABC and the balanced scorecard ( Cobb et al. , 1992 Reeve, 1996 Chenhall Langfield-Smith, 1998a Lukka & A Granlund, 2002 ) . This deficiency of invention was described by Kaplan ( 1986 ) as accounting lag that of necessity to be minimized in order to maintain direction accounting relevant to the altering information demands of directors. However, at the clip Kaplan ( 1986 ) coined the term accounting slowdown , there was small research about direction accounting invention and research workers have merely turned their attending to this issue in upstart old ages. This research into direction accounting invention has now matured into several different watercourses and this literature is reviewed in order to turn up this survey within that literature.Inventions in operations direction ( OM ) have challenged direction accounting ( MA ) for more than two decennaries ( Berliner & A Brimson, 1988 Cooper, 1995 Johnson, 1992 Kaplan, 1983, 1990 Maskell, 2003 ) . Automation, just-in-time ( JIT ) and entire quality direction ( TQM ) are illustrations of patterns that have changed fabrication systems ( Hayes & A Wheelwright, 1984 Schonberger, 1986, 1996 Womack et al. , 1991 ) and are today considered to be basic elements in the OM subject, and pivotal in the pursuit of fight.3.1 Inventions in OM Prosecuting Integrated FabricationIntegrated fabrication environment JIT, TQM and mechanization, and characterises the new fabrication image as a affair of integrating. Hayes Wheelwright ( 1979, 1984 ) Wheelwright and Hayes ( 1985 ) who present the s tatement for heightened attending to fabrication in the modern universe. They point to the deficiency of fight in American fabrication industries compared to Asian and European makers in the 1970s and 1980s ( Clark et al. , 1985 & A Teece, 1987 ) , and the drift to rethink fabrication and the rule of OM, and by making so, they set the phase for incorporate fabrication and the functions of mechanization, JIT and TQM.3.1.1 Puting OM on the Strategic AgendaSkinner ( 1969, 1974 ) was one of the first to indicate to the strategic function of manufacturing/operations. Skinner s response to the productiveness crisis in the early 1970s in the US was to offer an optimistic position, proposing that what was needed was non to experience uneffective in viing against cheaper foreign labor. From his survey of about 50 workss in six industries, he pinpointed three constructs in focussed fabrication which he considered dealt with the productiveness quandary ( 1 ) there are many ways to vie besi des bring forthing at low costs ( 2 ) a mill can non execute good on every yardstick ( 3 ) simpleness and repeat strain competencyHayes and Wheelwright coined the term world category fabrication ( Hayes & A Wheelwright, 1979, 1984 Wheelwright & A Hayes, 1985 ) . They developed world-class fabrication based on in-depth analysis of the patterns implemented by Nipponese, German and US houses that exhibited outstanding public presentation. Hayes and Wheelwright ( 1984 ) offer six design suggestions ( 1 ) construct the accomplishments and capablenesss of your work force, ( 2 ) construct proficient competency passim direction, ( 3 ) compete through quality, ( 4 ) develop existent worker engagement, ( 5 ) rebuild fabricating technology, ( 6 ) tortoise and hare attacks to industrial competition. Furthermore, Hayes and Wheelwright accent incremental betterment patterns instead than strategic leap alterations in corporate development.3.1.2 Incorporate Fabrication dean and Snell s ( 19 91 ) impression of incorporate fabrication, as it conceptualizes the new fabrication pattern in three patterns advanced fabrication engineering ( mechanization ) , JIT stock list control and TQM. Advanced fabrication engineering, TQM and JIT stock list control work in concert to transform fabrication administrations, and they complement one other. For illustration, JIT enhances entire quality, because a decrease in stock list unmaskings quality jobs that were antecedently hidden, and entire quality facilitates JIT, because hapless quality is one of the chief grounds for keeping just-in-case degrees of stock list. Advanced fabricating engineering may besides be closely conjugated with entire quality and JIT. For illustration, Majchrzak ( 1988 ) observed that flexible mechanization creates an increased estimateance on quality control . However, Warner ( 1987 ) argued that these techniques can replace one another, with a company utilizing JIT or TQM in topographic point of advance d fabrication engineering.Dean and Snell ( 1991 ) propose that each of the patterns represents a different aspect of incorporate fabrication, a paradigm of fabricating direction whose nucleus construct is the riddance of barriers between different facets of fabricating operations.3.1.2.1 Advanced fabrication engineering ( mechanization ) includes computer-based engineerings such as computer-aided design, technology, fabrication and procedure planning ( CAD, CAE, CAM and CAPP ) . These engineerings are sometimes combined into flexible or computer-integrated fabrication systems ( FMS, CIM ) , where the potency for integrating is a cardinal feature of advanced fabrication engineering.3.1.2.2 Just-in-time ( JIT ) is a system for cut downing lead clip , stock list and thereby cost. With JIT, workss receive purchased parts merely in clip for usage in fabrication ( Schonberger, 1986 Womack et al. , 1991 ) . A figure of other techniques relate to the JIT construct. For illustration, the k anban system of minimising work-in-process stock list by utilizing cards to draw parts through a mill is frequently associated with JIT control. Other related techniques include minimising batch sizes by cut downing machine apparatus and conversion times, and set uping close working relationships with a little figure of providers.3.1.2.3 Entire quality direction ( TQM ) is the most elusive of the three constituents of incorporate fabrication, because of the many intensions of the term quality . Like JIT, entire quality involves a few, comparatively simple cardinal constructs, and what Dean and Snell name an formless array of peripheral associated patterns . The nucleus thoughts include behaviors things right the first clip, endeavoring for uninterrupted betterment and sagacity and run intoing client demands. Associated patterns include statistical procedure control, quality map deployment and Taguchi methods. Quality was ab initio limited to mill floors, but entire quality is now understood to use to all countries of endeavors.Companies eliminate barriers in three ways ( 1 ) incorporate the phases of production, ( 2 ) integrate functional sections and ( 3 ) integrate fabrication ends. Therefore, Dean and Snell talk about three different signifiers of integrating phase integrating, functional integrating and end integrating. With respects to present integrating, Dean and Snell ( 1991, 778 ) emphasise that the pattern underlying incorporate fabrication integrates the phases of fabrication procedures in footings of clip, infinite and information. JIT eliminates work-in-process buffers between production phases, and any stairss, such as the motion of parts, that do non add value to the merchandise. Consistent with entire quality s premiss of making things right the first clip, reviews and rework between phases are besides eliminated. Companies practising these techniques frequently create cells in which machines executing consecutive operations on similar merc handises are located next to one another in a works. Such steps dramatically cut down clip and infinite between phases . Table 1 summarises these thoughts.This paper besides argues that invention in OM typically deals with the sidelong flows within and beyond the house. Like MA, OM is concerned with the transmutation of inputs into end products, but in contrast to MA, OM develops and explicates how this transmutation takes topographic point in item. In a sense, while MA is concerned with juxtaposing a series of inquiries about determination devising, duty and answerability on the procedure of transmutation, mechanization, TQM and JIT are more focussed on the specific stairss in the transmutation procedure. As a effect, the objects of OM are related to throughput mechanisms including the design of fabrication and service production systems, the design of merchandises and services, the design of dealingss beyond the house, the design of ( mill ) layout and the flow of services and me rchandises, the design of production and service engineering and besides the design of work administration. This is a really wide spectrum of objects, which ladderifies that OM efforts to develop propositions about most things in a house the lone caution is that these objects have to be subordinated to the flow of the merchandise or service in the supply, fabrication and ingestion procedures.Many invention surveies in direction accounting scenes focus on a individual invention as the social unit of survey, and Lukka and Granlund ( 2002 ) indicate that ABC is the individual most analyse invention. Traditional soaking up bing systems have long been capable to unfavorable judgment. This clip the focal point of unfavorable judgment was that these systems do non accurately step costs for determination devising intents and activity based costing ( ABC ) has been developed and promoted. Besides, mark costing and the costing of quality were introduced as tools for facing increased compe tition ( Abdel-Kader & A Luther, 2006 ) .4.0 Challenges from Inventions in Operations Management from a Management Accounting Point of ViewMA research has considered inventions in OM to present a challenge for more than two decennaries ( Berliner & A Brimson, 1988 Bromwich & A Bhimani, 1994 Johnson & A Kaplan, 1987 Kaplan, 1983, 1984, 1990 ) . This paper analyses the responses to the new fabrication paradigm given in MA research. As mentioned above, we draw on Dean and Snell s ( 1991 ) impression of incorporate fabrication in our apprehension of the new fabrication paradigm. However, in the reappraisal it is the single research worker s ain definition of incorporate manufacturing-related to mechanization, TQM or JIT which forms the footing for characterizing the relationship between MA and OM. Figure 2 identifies quintette challenges related to integrated fabrication that are turn to in the MA research ( 1 ) decentralization, ( 2 ) non-financial public presentation measuri ng, ( 3 ) cost computations, ( 4 ) criterion scene and ( 5 ) wages systems. These five challenges are non a comprehensive list of all facets addressed in the MA research concentrating on inventions in OM. However, we believe that these points give a model image of how the MA research has responded to the challenge from incorporate fabrication.Figure 2 OM challenges from a MA position ( Adapted from Hansen & A Mouritsen, 2007 )4.1 Role engagement s consequence on innovativenessRole engagement is expected to impact innovativeness in footings of ( 1 ) cognition about the subtlety of inventions ( 2 ) credence of the inventions by concern unit directors and ( 3 ) inducements to introduce. The first and 2nd facets of function engagement affect the ability of direction comptrollers to introduce while the 3rd affects their motive to introduce ( Emsley, 2005 ) .4.1.1 Knowledge about the rightness of inventionsTo successfully introduce, the direction comptroller needs to be cognizant of an invention every bit good as understanding its rightness to a concern unit director s demands. However, consciousness and rightness are separate issues and function engagement is merely argued to be of import for understanding the rightness of inventions for concern unit directors demands.Management comptrollers with a concern unit orientation are more likely to cognize whether an innoAvation is appropriate or non because they work aboard and/or study to concern unit directors. This propinquity to, and contact with, concern unit directors means that these direction comptrollers will be more familiar with the kind of determinations concern unit directors make, more likely to understand the information that is of most value to doing those determinations, accordingly, they are more likely to cognize which inventions are appropriate for bring forthing that information. As these inventions need to reflect altering concern unit needs, direction comptrollers with a concern unit orie ntation are less likely to be strained by functional ( accounting ) dictates and accordingly the inventions are besides more likely to be viewed as extremist ( Emsley, 2005 ) .4.1.2 Acceptance of inventions by concern unit directorsEmsley ( 2005 ) mentioned that cognition about the rightness of a direction accounting invention is likely to be a necAessary but deficient measure to originating inventions. The 2nd manner function engagement affects the deAvelopment of inventions concerns the grade to which direction accounting inventions are acAcepted by concern unit directors. Inventions initiated by direction comptrollers with a concern unit orientation are more likely to be accepted because they can cut down concern unit directors perAceived uncertainness about the benefits of the inventions every bit good as lessen their opposition to innovaAtions.The sensed uncertainness environing the benefits of direction accounting inventions is likely to be comparatively high because they ar e administrative inventions whose benefits are heavily to show and detect ex ante, at least comparative to proficient inventions ( Dunk, 1989 ) For illustration, the benefit of a proficient invention that makes a machine tally quicker is likely easier to show than the betterment to determination devising as a consequence of implementing an administrative invention such as ABC. Consequently to be cocksure that the claimed benefits of a direction accounting invention will happen, the concern unit director needs to pass clip going familiar with the information generated by the invention in order to appreciate its utility. However, the concern unit director can short-cut this procedure if s/he can swear the direction comptroller s sentiment about the benefits and costs of an invention and this trust is more likely where the direction comptroller has a concern unit orientation because trust will hold developed as a consequence of working together in the yesteryear. This state of affair s is particularly relevant for extremist inventions whose benefits are frequently harder to show antique ante and greater resources are needed to implement them. In contrast, less trust is likely to be between a concern unit director and a direction comptroller with a functional ( accounting ) orientation, accordingly, the concern unit director will be less certain about the benefits of the invention and will be less likely to accept it as a consequence ( Emsley, 2005 ) .With respects to understating the degree of opposition to the invention, societal identify theory ( Janis, 1982 Tajfels, 1978 ) indicates that direction comptrollers with a concern unit orientation will go a member of the in group ( i.e. the concern unit ) and, accordingly, will happen it less hard to acquire their positions accepted within the concern unit than direction comptrollers with a functional orientation who will be viewed as members of an out group. In the former instance the direction accountant ten ds to be viewed as one of us but different to us compared to the last mentioned instance where the direction comptroller is viewed as one of them . This state of affairs is particularly relevant for extremist inventions where the going from bing methods is larger and a greater morality in the direction comptroller is necessary ( both in footings of the invention s benefits to the concern unit and any possible downside that might accrue to the concern unit as a consequence of implementing the invention ) .4.1.3 Incentives to introduceThe 3rd manner a direction comptroller s function engagement affects the development of inventions is through their inducements to introduce. Incentives include a direction comptroller s wagess and future chances but besides includes the enhanced melodic line satisfaction that comes from greater occupation enrichment ( Argyris & A Kaplan, 1994 ) These inducements are likely to be mostly determined by the direction comptroller s higher-up who, for direction comptrollers with a concern unit orientation, is likely to be the concern unit director. In such state of affairss, inducements are more likely to be geared to the accomplishment of concern unit ends where the direction comptroller will take to bring forth information that is geared towards accomplishing these ends and, as such, will be less likely to be constrained by conventions of functional accounting furthermore, in order to run into the assorted demands of the concern unit, inventions are likely to be extremist compared to bing pattern ( Emsley, 2005 ) .For direction comptrollers who are functionally orientated, their higher-ups will be comptrollers who are more likely to aline direction comptrollers inducements with the accomplishment of functional ends ( such as pull offing hard currency flows and residence coverage ) than concern unit ends. In such state of affairss, there is less incentive and motive for them to prosecute inventions designed to accomplish con cern unit directors ends. This state of affairs is particularly likely if direction comptrollers with a functional orientation have to put considerable clip and hear to convert the concern unit director of the invention s benefits or if prosecuting those inventions threatens the accomplishment of functional ends. These statements all lead to the outlook that the function engagement of direction comptrollers will be associated with their innovativeness ( Emsley, 2005 ) .Some research workers have identified factors such as deficiency of top direction willingness, deficiency of equal function theoretical accounts, the accent on fiscal accounting and the laterality of computing machine based accounting systems. Others have included organizational scheme, construction and the influence of communicating channels as factors act uponing the diffusion of direction accounting inventions ( Yazdifar & A Askarany, 2008 ) .4.2 Barriers to following new accounting techniquesEverett and Waldron ( 2000 ) mentioned that restrictions relative to a house s human resources were the most stupefactionmonly cited barriers to the debut of new accounting techniques and patterns. In peculiar, the cost of alteration related to people and clip, and a deficiency of relevant accomplishments were the top three barriers reported, as shown in Table ( 2 ) 40 % or more of the respondents identified each of these three factors. The 4th most cited barrier, selected by 37 % of the respondents, was direction inactiveness. This job, which repAresents yet another human resource barrier, besides featured in a survey of barriers to UK maker s acceptance of throughput accounting that was conducted by Dugdale and Jones ( 1998 ) .It would look that more attempt demands to be expended in educatAing troughs about the now accounting techniques and the benefits that can be realized from their usage.Askarany and Yazdifar ( 2007 ( indicated that factors related to the features of inventions are seemed to be among the most of import influencing factors impacting the diffusion of cost and direction accounting alterations 1. Lack of suited package plans. 2. Cost of system set up and its execution. 3. Cost of keeping and roll uping cost information. 4. Lack of information on available bing techniques. 5. Management policies and precedences. 6. Lack of appropriate cost accounting accomplishments. 7. Low benefit arising from alteration compared with higher needed outgo. 8. Lack of assurance in the ability of new accounting techniques. 9. Adequacy of current system. 10. Employee opposition. 11. Insufficiency of the current system non being of import plenty to necessitate alteration in the costing system. 12. External fiscal or cost accounting criterions or patterns5.0 Findingss and RecommendationsThe findings suggest that top direction committedness and support is a cardinal factor in acceptance and successful execution of new cost and direction accounting techniques. However, the top direct ion committedness and support will be more effectual if it is backed up by sufficient top direction penetration. They need to cognize about the new techniques being implemented in their company and be able to pass on this to others.The findings besides indicated that direction accounting inventions may be able to cut down the misfit between direction accounting techniques and the altering environment of operation patterns. As Snell & A Dean ( 1991 ) suggest, mechanization, TQM and JIT are major inventions in operational patterns in companies around the universe, and they contribute to the integrating of phases, maps and ends in what has been called a new fabrication paradigm.The consequences of the research provide of import information to ease the diffusion of late developed direction accounting techniques in pattern. Such developments are expected to increase the satisfaction of users of current direction accounting information. The findings may besides be helpful in be aftering successful execution of any direction accounting alteration programme.The research findings suggest that directors and practicians should seek a better apprehension of the nature and features of new direction accounting techniques that they are be aftering to follow. The findings are besides relevant for directors and practicians working in group administrations, as the research suggests that they need a better apprehension of the operations and demands of subordinate companies.In 2002, Johnston, Brignall, and Fitzgerald recommended that at that place look to be six requirements that appear to assistance and underpin coactionteam-working sound and good established accounting systems comptrollers with good concern and procedure cognition comptrollers with a flexible position of their functions comptrollers with good interpersonal and dialogues accomplishments comptrollers who were willing to dispute the position quo and facilitate alteration.The comptrollers who worked closely with operations directors in procedure alteration appear to be non-traditional comptrollers, who act as facilitators and anchors for concern determinations.There are several issues for operations directors in order to interrupt down the tenseness between operations directors and direction comptrollers. First, there is a demand to promote comptrollers to go involved in the operation and to understand, first manus, the issues confronting operations directors. Second, this may be achieved by greater usage of cross-functional squads non merely to portion understanding but besides to make common ownership of jobs. Third, operations directors need to own and utilize the accomplishments of the comptrollers, in peculiar promote their functions in supplying non-financial information and utilize their accomplishments in interpretation and circulating information. Fourth, operations directors should see comptrollers as facilitators non as a barrier to alter. It would look that the potency of direc tion comptrollers is much maligned and misunderstood and their accomplishments undervalued and under-utilised in procedure alteration a cardinal undertaking for operations directors. development the refined instrument, the following 14 points were identified to mensurate features of direction accounting invention 1. Can acquire the occupation done quicker. 2. Can make the occupation easier. 3. Can better the quality of service. 4. Can make the occupation more efficaciously. 5. Can accomplish greater control over work procedures. 6. Can be learned rapidly and easy. 7. Is easy to implement. 8. Is compatible with exist-ing procedures. 9. Has minor deductions for other procedures. 10. Is compatible with corporate civilization. 11. Advantages/benefits are clear and incontrovertible. 12. Results are easy reported/communicated. 13. Able to test the technique to guarantee it does what it said it would. 14. Enhances the profile and repute of the company ) Askarany & A Yazdifar, 2007 ) .6.0 DecisionManagement accounting work out organisational public presentation for decision-making, coorAdination and motive utilizing techniques such as cost allotment, duty centres, transportation monetary values, merchandise costing, public presentation measuring and budgeting while operations direction concerned with non-financial facets of public presentation such as clip, quality, flexibleness and invention, which are both techniques stairss in a concatenation taking to increased house value.Even if direction accounting can be described as fiscal and hierarchal, and concerned with criterions and control, it may good hold a function in the new manufacAturing scene.In add-on, direction accounting and operations direction have much to state to each other because, as Bromwich and Bhimani ( 1994 ) note, many challenges confronting modAern direction accounting semen from an operations environment. The writers analysis justify this position new ways to gestate of direction accounting em erge from analyzing its interaction with operations direction. Both have similar concerns and decisions about the importance of non-financial information in modern fabrication environAments. A In whatever manner, the paper analysis confront the imitation of accounting frequently made in arguments about operations direction and more by and large.Hansen and Mouritsen ( 2007 ) recommend that the linguistic communication of operations is non a strictly non-financial. Employees do understand fiscal linguistic communication to a certain extent. Standard cost systems are used as a catAalyst for betterment procedures and pseudo net income centres provide inducements for continAuous betterment. In add-on, direction accounting is of import as it describes the economic sciences of flexibleness, velocity and invention.As good they argue that standard cost systems and discrepancy analysis do non needfully conflict with aspirations for nada defect schemes and sidelong dealingss as is suggested by many operAations direction observers.Operations direction has confronted direction accounting for rather a piece. on the other manus, direction accounting could likewise be a confront for operations direction, at the same clip as the restrictions around and within operations depend upon computations that join flows of merchandises and services, persons with organisational ends, and thoughts of fight to profitableness and control. Management accounting and operations direction can larn and develop one from the other.There is an unsolved tenseness between the different functions of nonfinancial public presentation steps in respect to local and cardinal information systems that build on two different sets of logic, one is oriented towards operational acquisition and uninterrupted betterment, while the other is oriented towards control. Therefore, the vagueness of the function of nonfinancial public presentation steps in incorporate fabrication still leaves us with a important inqui ry for the hereafterAnother trait of the MA research is the focal point on the economic sciences of integrating, and in peculiar, the demand for new cost computations in footings of supplying determination shapers in incorporate fabricating systems with better information. For case, the cost decrease potency of the integration of maps such as the production and design interface can be made clear by agencies of life-cycle costing, which helps design for manufacturability. Furthermore, the economic sciences of flexibleness and quality reflected in ABC and quality bing supply input to determination shapers about the bounds of the integrating scheme. New cost computations are besides introduced in order to bring forth inducements to increase throughput by agencies of back flower or throughput accounting, which have been specifically adapted to JIT scenes. One possible function of MA research here is to look into tradeoffs between types of fabricating systems ( Hansen & A Mouritsen, 20 07 ) .It can be conclude that operations manAagement and direction accounting can larn and develop one from the other. In add-on, direction accounting inventions may be able to cut down the misfit between direction accounting techniques and the altering environment of operation patterns.

Hinduism and the Religion’s Worldviews Essay

Hinduism is not merely a religion, it is also a philosophy and the culture in India, and it has already been a label part of their everyday living. So much so that everything aspect of their daily lives goes back to it and it has 950 million followers to wit ( roughlyly from India, Nepal, Bangladesh, Ind mavinsia, Malaysia, Sri Lanka and Pakistan). Hinduism ranks third as the human beings largest religion after Christianity and Islam, and it is also said to be one of the worlds oldest organized religion along with Judaism (VandeWeghe, 2007).Hinduism and Christianity differ in many ways, and it is acute that there be disagreements and contradictions when two people from different religions involve themselves in a conversation regarding their beliefs. The purpose of this stem is to discover an effective way to make believe a pleasant relationship with a Hindu in order to be able to share the gospel with them. In order to accomplish this aim, this paper impart discuss the origin , beliefs, practices and the views of Hinduism about Christianity and how they differ from the said religion. Hinduism A Closer LookAccording to Robinson (2007), besides being called Hinduism, it is also referred to as Sanata Dharma (eternal religion) and Vaidika Dharma (religion of the Vedas). Hinduism has no detail founder and the day that it was born is calm unknown however, there are two theories regarding the origin of the religion. One is the Classical Theory which explains that Hinduism originated at the Indus Valley or so 4000BCE to 2200BCE and that its development was due to various foreign invasions particularly of the Indo-Aryan for they are the ones who were said to have brought the religion of Vedism.The other is the Emerging Theory which went against the first scheme by proving that there were no foreign invasions along the Indus Valley and that the Vedic religion (Hinduism at 1500BCE to 500BCE) was allowed to flourish by the same group of people who after called t hemselves Aryan. The Hindu scriptures as well as literatures, which are even older than the Bibles Old Testament, are the sources of the religions beliefs and practices.The most sacred Hindu scriptures are the four Vedas (Rig Veda, Sama Veda, Yajur Veda and Atharva Veda) which consists of hymns, incantations, rituals and explanations among which the Rig Veda (1700BCE to 1100BCE) is said to be the oldest. thither are also the Upanishads which discussed states of consciousness, dreams, meditations, self-realizations and unity the Darshanas which consists of six philosophical system and t distributivelyings derived from the Vedas and lastly and the most recent, the Puranas which furcates the stories of the most recent gods (Reid & Corduan, 2008).Hinduism also has the two great epics that show the virtues and ideals that are significant to the religion the first is the Ramayana which is a tale about a prince named Rama and his wife, Sita, and the Mahabarata, a collection of poems whi ch states the duties of a religious, law-abiding man (Mason, 2000). Not only is Hinduism one of the oldest and largest religions, it is also said to be the most complex one (McDowell, 2002).There are various beliefs in Hinduism and one of them is the very popular and highly criticized Caste System which is said to be the ca wasting disease of inequality and harsh laws in India. There are four main companys the Brahmin (priest-teachers), kshatriyas (soldier-nobles), vaishyas (merchants) and sudras (servants). In the early periods, it was supposed to be part of the divine order, however, as years passed by, subcastes were developed and there came the outcastes or the untouchables people who do not belong to any of the four main castes (Perry, 1989).Associated with this system are other beliefs. The belief that each of them have dharma (duty), depending on which caste they were born into they also believe in karma and samsara (reincarnation) thus, they believe that if they do their duty properly, they will have good karma and will be reincarnated into a higher class. On the contrary, if they did not, they might be reincarnated to the lower class or even as an animal. Their goal is to achieve moksha (release), which is their concept of salvation.Here they would not be liberated from overstep but to life existence itself for they believe that as long as they are in the maya (phenomenal world) suffering would never stop because of karma and samsara. Moksha can be deliver the goods in three ways, by way of works, way of knowledge and way of devotion (bhakti) which is the most popular one, in which a person will completely devote himself to a certain god and the latter will take care of everything in his behalf (Reid & Corduan, 2008).In early Hinduism, savior Christ has no particular role in the religion and is not even mentioned in their scriptures however, due to the rise of Christianity, Hindu thinkers thought of a place where they could put Jesus Christ in t heir religion. According to Reid and Corduan (2008), since Hinduism is a polytheistic religion, the Hindus viewed Jesus Christ as one of the incarnations or avatars of Brahman who, like Rama and Krishna, is a divine self-embodiment in order to preserve Hindu teachings and another way was by saying that Jesus Christ spent his silent years in India to proclaim the teachings of Hinduism.Nevertheless, Hindus internalization of Jesus Christ into their religion does not watchm to fit properly. According to McDowell (2002), Hinduism is known to be tolerant towards other religions because of similarities with Hinduism. This is believed to be one of the characteristics of a polytheistic and henotheistic (believing in one god and regarding other gods and goddesses as just manifestations) religions.However, due to rise of a nationalistic political party which took hold of the Indias government, the musical interval of church and state collapsed and religious tolerance went down as well, incr easing anti-Christian violence in the country (Robinson, 2007). Christianity and Hinduism has numerous differences and some of them are the following Hinduisms Supreme Being is the Brahman, an indefinable and impersonal deity, while Christianity has a loving, personal and caring Creator.Hinduism looks at man as a materialization of Brahman who has no value and self-worth at all, whereas, Christianity proclaims that man is created in the very image of God that deserves to love and be loved despite their sinful deeds. When it comes to sins, there are no sins that are committed against Brahman, things that were done wrong are taken as results of ignorance that can be redeemed by following the duty of a particularised caste to which the person belongs to and the path going to salvation. On the other hand, wrongdoings that are done within Christianity is taken as acts of rebellion against God.Salvation in Hinduism is referred to as moksha and can be attained in three ways which cannot b e accomplished in one lifetime, while salvation in the Christian mind is granted by God to those who deserve it after being separated from him. Lastly, even their view of the material world differ for a Hindu, the material world is an extension of Brahman and just a transitory and secondary importance on the contrary, Christians see the material world as an objective reality and a something total different from God (McDowell, 2002).However, despite these differences, it is said that Hindus accept Jesus, but not the Christian relgion. In fact, they even refer Christianity to Churchianity. According to Abhedananda (2002), Hindus can tell apart the religion of Jesus Christ from the religion of the Church for the reason that the true religion of Jesus Christ is a religion of the heart. Thus, it has no doctrine and no theology, no rituals and ceremonies, and is not based from a book. From their perspective, the religion of the Church is based from a book, is full of creeds and ritual s, and even has an organized way of preaching them.When it comes to the Gospels, they see it as full of inconsistencies and discrepancies, and one very doubtful area for the Hindus comes from their awareness that Jesus Christ did not have His own writings and that there are no precise and contemporary accounts of His life inside and outside of the Bible. In order to share the Gospels to the Hindus, Rev. Dharmaraj (2001), gave some advice to approach the Hindus and make them listen to the Gospels. He said that one should determine and understand what type of Hindu community one intends to visit, since there are different sects that belong to Hinduism.Next, he said that one should explain the concepts incorporated in the Gospels in order for them to understand the Gospels for they have their own understanding of God, salvation, sin, among others. Lastly, Christians should deal with the challenges of dogmatism, risks of syncretism and to focus on evangelism. In addition, according to R eid and Corduan (2008), a Christian should connect with the person rather with the persons religion Christians should approach them along with humanitarian efforts and outreach projects since Hinduism does not cater to such. through a combination of these, Hindus have already felt the kind of loving relationships that pay no attention to the caste which have long been abolished but is still being practiced. The salvation of Christianity even reached them in a way, and it even made them accept Jesus Christ more as they felt that they have been freed from the sick aspects of Hinduism. The one who comes from above is above all. The one who is of the earth is earthly and speaks of earthly things. But the one who comes from heaven is above all. He testifies to what he has seen and heard, but no one accepts his testimony.Whoever does accept his testimony certifies that God is trustworthy. For the one whom God sent speaks the words of God. He does not ration his gift of the Spirit. The Fa ther loves the Son and has tending(p) everything over to him. Whoever believes in the Son has eternal life, but whoever disobeys the Son will not see life, but the wrath of God remains upon him. (John 331-36, NAB) In the given Gospel, in order for a Hindu to understand it, one should clarify that the God in the Gospel is the Creator and that His son is Jesus Christ, the the Nazarene of mankind from sins.In addition, it will also be better to give a slight background of what the Gospel is about say that at this exhibit in the Gospel, the Savior have finally presented Himself in front of the people. The Hindu should also be informed that eternal life is referring to the promised salvation in a Christian context and that it can only be attained by believing in Jesus Christ. On the other hand, the Christian should also confidential information out what the wrath of God means, so that the Hindu could have insights as to the consequences of not obeying their God.And since this pertai ns to the concept of Hell, it should be also explained again in totality for Hindus do not have this concept in their belief system. Hinduism is a large complex religion that is older than Christianity. If one would be able to understand the essentials of this religion, it would be easy to reach out to the Hindus and make them listen to the Gospel. Christians have their views about Hinduism and Hindus likewise have their own views about Christianity.While they criticize and contradict each other about most of the aspects of their beliefs, setting them aside for awhile in order to learn about one anothers religion makes it mathematical to establish not just communication but also an open, two-way relationship. To share a Gospel to Hindus, proper understanding of Hinduism is required along with the use of an effective interpersonal approach.ReferencesMason, C. (2000). A short history of Asia Stone Age to 2000AD. London Palgrave Macmillan Perry, M. (1989). A history of the world.Mass achusetts Houghton Mifflin Holy Bible the new American Bible. (1987). capital of Tennessee Thomas Nelson Abhedananda, S. (2002). Why a Hindu accepts Christ and rejects Churchianity. Retrieved March 31, 2008 from Hinduism website http//www. hinduism. co. za/jesus. htm Dharmahal, P. (1992). Communicating Christ to the Hindu world. Retrieved April 1, 2008 from Mission Frontiers website http//www. missionfrontiers. org/1992/0912/sd9211. htm McDowell, J. (2002). A ready defense. Retrieved March 31, 2008 from Jesus Who website http//www. greatcom.org/resources/areadydefense/ch24/default. htm Reid, P. & Corduan, W. (2008). about Hinduism. Retrieved March 31, 2008 from Christian Answers Network website http//christiananswers. net/evangelism/beliefs/hinduism. html Robinson, B. A. (2007). Hinduism the worlds third largest religion. Retrieved March 31, 2008 from Religious Tolerance website http//www. religioustolerance. org/hinduism. htm VandeWeghe, R. (2007). Prepared to answer. Retrieved Ma rch 31, 2008 from Windmill Ministries website http//www. windmillministries. org/frames/CH30A. htm

Harivansh Rai Bachan Essay

Harivanshrai Srivastav (November 27, 1907 January 18, 2003) was a Hindu poet.He born in an average Kayasth family in a small town near Allahabad. He was called bachchan at home, which means child. He received his formal schooling in a municipal school and attended Kayasth Paathshaalas to learn Urdu, which was the family tradition so as to help getting jobs in court. He completed his later education both at the Allahabad University and Banaras Hindu University. Since he gave up his university education to participate in the great upsurge of nationalism that began in 1930.Realizing that this was not the path he wanted to follow, he went back to university. However from 1941 to 1952 he taught in the English Department at the Allahabad University and after that he spent the next two years at Cambridge University doing his doctoral thesis on W.B. Yeats. It was then, that he used Bachchan as his last name instead of Srivasta. Harivanshrais thesis got him his PhD at Cambridge. He however is the second Indian to get his doctorate in English literature from Cambridge. After returning to India he again took to teaching and also served at All India Radio, Allahabad.In 1955, Harivanshrai shifted to Delhi to wedlock the External Affairs Ministry as an officer on Special duty and during the period of 10 years that he served he was also associated with the evolution of Hindi as the official language. He also enriched Hindi through his translations of major writings. As a poet is famous for his poem Madhushala (a bar selling alcoholic drinks). in like manner Omar Khayyams Rubaiyat, he will also be remembered for his Hindi translations of Shakespeares Macbeth and Othello and also the Bhagvad Gita. However in Nov 1984 he wrote his last poem Ek November1984 on Indira Gandhis assassination.He got married to Shyama his first wife in 1926. She was just 14 yrs old. But she died 10 yrs later after suffering from a long bit of TB. Shortly after her death Harivanshrai married Teji Suri in 1942. The birth of his two sons Amitabh and Ajitabh changed the course of his life as his days of hardship ended when both his sons did exceedingly well in their careers Amitabh became a superstar and a multi billionaire and Ajitab turned out to be a successful business magnate in England.Harivanshrai was nominated to the Indian Rajya Sabha in 1966 and received the Sahitya Akademi award three years later. In 1976 he was honoured with the Padma Bhushan for his immense contribution to Hindi literature. He was also honoured with the Saraswati Samman, the Sovietland Nehru represent and the Lotus Award of the Afro-Asian writers conference, for his unique contribution to the world of letters. But if ever asked to introduce himself, he had a simple introduction Mitti ka tan, masti ka man, kshan-bhar jivan mera parichay. (A body of clay, a mind expert of play, a moments life that is me.).Dr. Harivanshrai Bachchan passed away on January 18, 2003, Dr Bachchan was 94 years old an d had been suffering from serious respiratory ailments.

Organizational Behavior Concepts Essay

Organization behavior concepts be the study and identification of management activities and strategies that provide employee effectiveness through understanding of the complex nature of individual, class and face surgical procedure. Organization behaviors concept draws from variety of disciplines including psychology and sociology to explain the behaviors of people in the follow. Therefore concepts are methods or formulas followed to govern the individual or conclave productivity of the company and the effectiveness of leadership in an brass instrument.Since more(prenominal) companies are looking at how to automate and improve their services, they are creating self-services opportunities for employees and streamlining application based process so as managers can focus on key make outs while acting their task. This has brought about a great success to software companies for the rise in demand of their products and services. IBM being a Worlds premier single source provider f or multi-vender IT solutions has a great success that encouraged more planned concept to arouse the corporation meet its target and consumers need. Human resource practicesHuman resource management has become one of the most important aspects of running a company. It has been cognize that having a competent and a motivated workforce can help a company create a emulous advantage which other companies may find hard to replicate in the market. Therefore there is need for the company to take bold step in order to address issue of hiring and retaining a competent work force. It leave behind begin by changing the style of leadership from the authoritative rule in order to give the workers more freedom to make their own decision as pertains to the motion of the organization.But them most important thing is for the organization to come up with a valet de chambre resource plan that will be integrated in the overall growth strategy. A strategic human resource plan will doctor issue on hiring, retaining, schooling and development of the workforce in order to maintain a competitive workforce. According to the famous McGregors theory x and y, in x mangers assume workers are lazy and irresponsible and require constant supervision and external demand to discover organizational goals.The theory y managers assume workers want to work and can direct and control themselves. In advocating for theory y, managers who allow opportunities for individual challenge and initiative and who encourage participation would achieve superior performance. (Glyn 1999) Through the years, IBM has consistently practiced and emphasized the development of human relation to achieve individual goals. Through practice, The Company has managed to achieve notable achievements in attraction of new-fangled and retaining current customers.IBM has given a great consideration in strengthening relationship between the customers and the company which have brought about a great growth in sales both locally and foreignly. IBM has a planned strategy to be followed by leaders and employees that avoids differences in interpretation of issues and ideas that may favor the relationship between them. The set rules govern all issues addressing any human relation in the company therefore saving money and age. The IBM has vigorous organized bureaucratic strategies which have eliminated variability in result.When new employees are employed, they come in with different skills, experiences and goals, the rules themselves are standardized so that the personnel changes do not disrupt the whole companys human resource management. When each individual employs face-to-face skills, ideas and goals they may not rhyme and this may perk up difference in management and definitely misunderstanding between individuals or group. Therefore this has been fully put in to consideration and has helped the company achieve in the competitive market.This have also helped the company position faster special ized skills eliminating many subjective judgments by managers where rules and regulations are established properly and have a set method to follow to avoid different individuals employing their rules hence do conflict between the concerned parties. This has gone hand in hand with training of leaders and employees on the set rules to standardize their performance and reinforcing human resource department. IBM has currently been able to achieve the right segment in the market which has make it possible for the company to enter the main stream of the market.This was do possible close interaction between the company and customers through entering into contracts with local and international companies raising the need for close relationship and work together to fill the demand and high sales volume. Motivation Motivation is the force or pulsation behind behavior and actions. This energizes behavior and directs behavior towards a goal. In IBM, managers are always expected to create a de sire of working to employees by creating contributing(prenominal) environment and a favoring atmosphere for working. IBM has been advocating the use of reinforcement by rewarding.An attractive object or event is supplied as a consequence of a finicky work done perfectly. According to behavior approach to motivation, managers have an understanding of employees motivation which begins with careful analysis of incentive and rewards that are present in the company. These incentives are like privileges and money. Its always managers responsibility in IBM to identify behaviors that need to be reinforced like outstanding performance, punctuality, neatness and completion of work. The managers are always busy to notice the desired behavior occur.Occurrence is always accompanied by reinforcement. An employee who shows an improved performance is rewarded. The principle is that reinforcement strengthens behavior and gives that exact behavior a chance to occur again. In IBM, cognitive approac h state that behavior is determiner by over thinking and not reward or punishment, it is initiated and modulate by mental process and not external events. Managers role in motivation is to help workers develop on curiosity and help them develop methods for seek for information. In IBM, workers are trained to be intrinsically motivated.The social working approach is an integration of cognitive and behavior aspect. This theory sees motivation as a product of two main forces, individual expectations of success in a task and vicarious experience. Individual expectation of success is determined by personal effectiveness, personal effectiveness is also called self efficiency and refers to personal authority. The manager should empower employees to become competent in performing a task. If the empl9oyee knows that he will succeed in doing a task, then his motivation will be high.Vicarious experience constitutes the observation of other workers and compares performance. If the worker dis covers that his performance is poor, he may lose his sense of competence. In this respect the manager should the employee to keep up with level of performance of other employees so that motivation is highlighted. Though intrinsic motivation comes from the worker, is referred to as ego involvement. This results from employees identification with desired goal. The employee is fully involved in learning a task. Managers task is to empower the employee to identify with that work if the need for confidence is made.Competence means ability to perform) Ability to master every a task also mean competitiveness. In a task every employee has absorb and desire to perform confidently in a companys task. Managers role is to discover how to empower the employee to achieve. In IBM corporation managers assist the employee by providing them with probability to become competent and help them to avoid failure. They achieve this by giving them a task that they are intellectually capable of achieving. When an employee is successful in performing a task, his self concept is leavend and this gives great respect to the company.In IBM Corporation, motivation is displayed in personal goals and that very many motives are personalized depending on what the company wants to achieve. These personalized goals determine individual level of aspiration. Due to continued success, there is always an aspiration to modify and develop companys strategies that would enhance better performance for both managers and employees. Organizational structure The IBM Corporation has a well planned leadership strategy which is an important factor that determines the viability of an organization operation. practiced leadership is responsible for growth of the organization while unplanned leadership is responsible for drift in an organization. Planning mode of leadership, there should be a procedure to follow and that will help in determining the weaker points in the leadership therefore avoiding drift. focus is the most important factor that determines the viability of any organization operation. Good management is responsible for growth of the organization while bad managements can be held responsible for collapse of organizations. The IBM Corporation is currently being held at ransom by the kind of leadership structure.There are many kinds of leadership that are used in running organizations depending on the kind of the organization. In IBM the authoritative kind of leadership in the organization has been responsible for some of the problems like reservation of decision for the organization. In this regard it is clear that there is a problem in making decision since they are made from the top and the Chief Executive Officer (CEO) has to be consulted before any decision is made despite the fact that there are other people in the organization who are more experienced in this work.Authoritative leadership holds the organization to the management and it discourages innovation since the CEO has to be consulted on all matters regarding the operation of the organization. The CEO acts to provide guidance for the organization and one of the duties of CEO are to representative duties of the office. In this regard, the CEO has to give some of the authority to other managers in the organization in order to decentralize decision making process. Rise in the interest in developing people through out the organization could be attributed to a number of factors.In IBM, employees are taking broader ranges of responsibility, managers, in busy are faced with a completely new environment. They are responsible for more people often worked in strategy-oriented companies and therefore, the skills and competencies that previously served them well no nightlong work. They have to make fundamental changes and come up with more planned productive strategies to avoid drift. (Jackson 2005) Advertisement is another most important component that characterizes the operation of IBM Corporatio n in the market since it raises the awareness of the consumers about the availability of the products in the market.Therefore a well planned advertisement is an important component that helps a company to penetrate the market especially when introducing a new product. Lack of a planned advertisement may have limited growth of the company which in return may suit losses in the company. Keeping in mind that the company is operating in a very competitive market, there is a need to plan strategies to follow to avoid any sort of dissatisfaction to the customers which may lead to a drift.IBM Corporation market has a broad scope which comprises of many factors. These factors are essential for the maintenances of businesses competitiveness of the services and goods being delivered by the company in the market, either in goods or services, the IBM marketing team up has the privileges of collecting relevant data from its market target which quite fundamental is its goods and service improv ements that enable the maintenances of high competitiveness in the international markets. (Michael 1993)When introducing a new technology in the organization, IBM Corporation has a proper planning that enables the employees adapt and learn much quicker because lack of proper planning can cause a drift that may be hard to recover. The corporation has set strategies to be followed and adequate training to lessen the risk of taking more time omitting other duties. The introduction of new technology in a company has caused a drift in many companies for most managers command employees on making use of technology that they are not used to therefore causing alternation of formally followed rules.Example, if the company has been using paper work may in accounting department, introduction of computers may alter the set road map because of training and mental ideas that one is supposed to do more than before therefore causing a drift. To avoid this, the IBM Corporation has set a long term pl anning and informs the employees in advance so as they may be alert physically, mentally and psychologically to avoid more excitement on introduction of the new technology.Conclusion If the company fails to have a proper planning, is likely to be faced by many challenges. One of the biggest challenges the company is likely to face in the structure of the business in the sense that will be vexed to change or recover. The managers may work hard but the competitors may continue enjoying great profits due to lack of proper management strategy.Management should be well planed and strictly followed to know the weaker parts of management. A well addressed strategy in all areas of leadership will enhance a greater interest in the company, workers participation and productivity. In IBM, the relationship between managers, employees and consumers is valued and put in to great consideration, this is encouraged because it gives a good report to the company hence increasing its business achiev ements world wide.