A Brief Biography of Mark Twain - 668 Words

Mark Twain was born on November. 30, 1835 in the small town of Florida, MO. Mark’s birth name was Samuel Langhorne Clemens. In 1839, the Clemens family moved 35 miles east to the town of Hannibal, in Mississippi. Mark kept to himself and in doors in his early years because of poor health and sickness. That was the case until he became years of age. He recovered from his illness and started playing outside with the rest of the children. Growing up his Father was a judge and worked a lot. He also attended private school. Sadly, when Mark was 12, his dad had pneumonia and he later died. He took it really hard and left school. At 13 Mark became a printer’s apprentice. He and started working with his brother newspaper as an editorial assistant. That’s exactly when he learned he enjoyed writing. When he turned 17, he left the town Hannibal to be a printer in St. Louis. As Mark became settled in St. Louis, he changed his plan and became a river pilot apprentice. In 1858 he finally got his license as an river pilot. The nick name Mark Twain came about from his time spent as a river pilot. It has been said that it is a river term which means two fathoms or 12 ft. when the depth of water is being sounded and measured. â€Å"MarkTwain â€Å" actually means â€Å" that is safe to navigate . Mark got his big break in 1861 when the river trade were brought to an standstill by the Civil War. Mark would began working as a newspaper reporter for several newspapers all over the United States. In 1870,Show MoreRelatedEssay on A Brief Biography of Mark Twain1322 Words   |  6 Pagesfrom living life and experiencing the hustle and bustle of a river town. Clemens later went on to become a riverboat pilot perpetuated by displaying his yearning for travel. While on the river Samuel’s pen name became the name we all know today, Mark Twain. A term that riverboat engineers used to describe the depth of the waters the boat traveled. Twain’s humoristic writing style was influenced by his days as an editor of a local newspaper. A news paper that was saturated with jokes and tall talesRead MoreEssay about Hiram Ulysses Grant : Sloppy Drunk or Honorable Icon?534 Words   |  3 PagesMexico was a short one and Ulysses was ready to take a big step in his life. Julia Boggs Dent won his heart and they were married on August 22, 1848, in St. Louis, Missouri. As a young Lieutenant, Ulysses S. Grant was stationed in Detroit for a brief period in 1849, and then for a ye ar in 1850-51. A short time later Grant became a general in the Civil War for the Union Army. Ulysses Grants career did not stop with the end of the Civil War. He soon found himself the president of the most powerfulRead MoreEssay about Samuel Clemens in Buffalo: A Woman and an Artist6035 Words   |  25 Pagesmost biographies, has significance because it was the final stage in a long campaign for an artistic existence free of financial worries and of the burdens of journalistic writing.† This suggestion—that his time in Buffalo inspired his development from humorist and journalist to the novelist who produced Huck Finn—intrigued me deeply. However, neither scholar went far to explicate this assumption. Thus, in my second section, I intend to examine the affect of the Buffalo experience on Mark Twain’sRead More Nature v. Nurture in Mark Twains Puddnhead Wilson and Those Extraordinary Twins2229 Words   |  9 PagesNature v. Nurture in Mark Twains Puddnhead Wilson and Those Extraordinary Twins What makes a person who they are is a difficult dilemma. Mark Twains novel, Puddnhead Wilson and Those Extraordinary Twins is a critical analysis of how nature and nurture can cultivate emotions and free will, which in turn affects the life of individuals. Twains faltering sense of direction began about slavery, moral decay, and deceptive realities (Kaplan 314). The debate of `nature versus nurture has beenRead MoreSt. Louis And New Orleans1606 Words   |  7 Pageshemorrhage and died two days later. With her death, Chopin’s reputation went into almost total eclipse. In literary histories written early in the century, her work was mentioned only in passing, with brief mention of her local-color stories but none at all of The Awakening. Even in the first biography of Chopin, Daniel S. Rankin’s Kate Chopin and Her Creole Stories (1932), The Awakening was passed over quickly as a â€Å"morbid† book. The modern discovery of Chopin did not begin until the early 1950’sRead MoreSilvia Parra Dela Longa. Professor: Leslie Richardson.1404 Words   |  6 PagesThis is useful to anyone. Newspaper work will no harm a young writer and could help him if he gets out it in time (biogrphy.com)†. As a journalist, for Hemingway was imperative to communicate events as soon and effective as possible, he had to be brief and clear. So he developed his â€Å"stripped down pros style (biography.com)† which would serve him in the near future, to revolutionize Ameri can and English literature. Carlos Baker, American writer (Wikipedia.com) said â€Å"†¦ as a writer of short storiesRead MoreThe Story of My Life2883 Words   |  12 Pages1988 Bantam Classic edition / June 1990 Bantam reissue / November 2005 Published by Bantam dell A Division of Random House, Inc. New York, New York All Rights Reserved B. Structure of the Book (Summary) Chapters1–5 After providing brief descriptions of her home in Alabama and her family members, Helen explains how she became disabled and that’s because a fever she had when she was only nineteen months old left her blind and deaf and her first memories of being disabled, tellingRead MoreEssay on u.s. grant2380 Words   |  10 Pagesgreat support from the black people in the Southern states. Grant moved into the White House with Julia and his beautiful daughter Nellie. His sons were also there from time to time, and his old father, now a postmaster in Covington, Kentucky, made brief visits. Grants brothers stayed with their business and were too busy to visit him. Serious problems confronted the nation. The war had brought poverty and desolation to the South, but it brought the North prosperity. There was widespread corruptionRead More William Faulkners Use of Shakespeare Essay5388 Words   |  22 PagesWilliam Faulkners Use of Shakespeare Throughout his career William Faulkner acknowledged the influence of many writers upon his work--Twain, Dreiser, Anderson, Keats, Dickens, Conrad, Balzac, Bergson, and Cervantes, to name only a few--but the one writer that he consistently mentioned as a constant and continuing influence was William Shakespeare. Though Faulkner’s claim as a fledgling writer in 1921 that â€Å"[he] could write a play like Hamlet if [he] wanted to† (FAB 330) may be dismissed asRead MoreA Rose for Emily - Biography William Faulkner3892 Words   |  16 PagesBIOGRAPHY William Faulkner (September 25, 1897 – July 6, 1962) was a Nobel Prize-winning American author. One of the most influential writers of the 20th century, his reputation is based on his novels, novellas and short stories. However, he was also a published poet and an occasional screenwriter. Most of Faulkners works are set in his native state of Mississippi, and he is considered one of the most important Southern writers, along with Mark Twain, Robert Penn Warren, Flannery OConnor

The Diagnosis Of Addiction Clients - 1576 Words

The Diagnosis of Addiction Clients Marisha Golden Kaplan University Brief Summary Report Name: Dave Thomas Examiner: Marisha Golden Age: 38 Date of Examination: August 18, 2015 Ethnicity: Caucasian Gender: Male Presenting Problem: Mr. Thomas is a married 38 year old Caucasian suffering from Alcohol Use Disorder. Although married, he and his wife constantly argues about his drinking, and she has even stopped sleeping with him when he drinks. He was recently arrested for drinking and driving (DUI/DWI), and was advised by his attorney to quit drinking and enter treatment. Family History and Current Relationships: Mr. Thomas has been married for ten years. He and his wife have two sons aged 8 and 6 years. His mother is very religious and wishes he would see religion as the way out of his problems. His father was an alcoholic and was physically and verbally abusive to him, his siblings, and his mother, whether he was drunk or sober. His father died as a result of a fight that occurred in traffic when he was drunk. He is one of four siblings. He has two brothers and a sister. His siblings live in other communities and they rarely get together; therefore, Mr. Thomas reports that he is not close to his family. His social circle consists of a few guys from the factory where he works. Current Pattern of Use: Mr. Thomas likes to drink at the bar with his buddies fromShow MoreRelatedMotivational Interviewing : Motivation And Process1686 Words   |  7 Pageswithin the client (Moyers, 1998). The choice to change must originate with the client and the process for helping this occur begins with motivational interviewing. There are two phases within motivational interviewing, the first focuses on increasing the client’s motivation to change and the second phase is negotiating a plan and consolidating commitment. 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Competitive Advantage And Enhancing Business Performance Accounting Essay Free Essays

Throughout the 1990s, efficaciously deriving competitory advantage and heightening concern public presentation have been the major challenges that the CEOs had to get the better of under the context of intensified planetary competition ( Porter 1996 ) . Harmonizing to Pike A ; Neale ( 1993 ) , the three traditional functions of finance map in most administrations are fiscal accounting, corporate finance and direction accounting. Despite the fact that these functions seem to cover the full scope of the concerns activities, the internally-focused and past-oriented nature of them is crictised as non-strategic, which impede the ability of finance map to assist concern accomplish competitory advantage or derive farther market portion ( Hunger A ; Wheelen, 1996 ; Mintzberg, 1987a ; Porter, 1996 ) . We will write a custom essay sample on Competitive Advantage And Enhancing Business Performance Accounting Essay or any similar topic only for you Order Now Therefore, traditional finance sections are progressively expected to prosecute in more value-added activities and be more proactive in back uping the organisation ‘s overall concern schemes. As a figure of researches have proved that alterations in the external environment of an organisation trigger the alteration in the direction accounting patterns ( Atkinson et al. , 1997 ; Nanni, Dixon, A ; Vollman, 1992 ) , it can be said that he major alteration in the function of finance map is that direction comptrollers are going more actively involved in the determinations that run the concern. This consequence is supported with the impression that the directors demand more direction accounting information that assist them in the procedure of doing determinations every bit good as step and proctor public presentation advancement against schemes. Therefore, a combination of clearly articulated schemes, flexible organisational designs and sophisticated accounting systems has been adopted as a manner to accomplish this end. By reacting to the demands of directors who need make to do timely and sound determinations, direction comptrollers ( MAs ) are more and more expected to back up directors in their decision-making procedure or act as ‘business spouses ‘ ( Siegel and Sorenson, 1999 ) . Therefore, MAs are expected to demo a high degree of ‘commercial consciousness ‘ ( Burns, Scapens A ; Turley, 1996 ) , a close engagement in and understand of the organisation ‘s concern procedures, and ‘an ability to pass on in other directors ‘ footings ‘ ( Burns A ; Yazdifar, 2001 ) . Granlund and Lukka ( 1998 ) see the highest degree of this development in ‘a state of affairs in which direction comptrollers operate as true members of direction squads and are able to move as alteration agents in organisations ‘ . Over the last two decennaries or so, academic literature has been flush with legion surveies of direction accounting alteration, which have been conducted across a assortment of concern sectors and national context. Certain surveies have investigated whether such alteration execution is successful or non ( e.g. Shields, 1995 ) while others ( e.g. Malmi, 1997 ) raise an issue of whether such differentiation between success and failure is possible. Models of alteration execution have besides been developed, based on empirical survey ( Vaivio. , J. , 1999b ) . Some other writers even have drawn theoretical penetration from outside subjects to gestate direction accounting alteration ( Burns and Scapens, 2000 ) . Geographic and country-specific cultural facets have been studied in respects of their consequence on the way dependence of direction accounting alteration ( Granlund and Lukka, 1998a ) . However, no empirical survey has been conducted to research the effectivity of transforming the traditional finance maps on the overall organisational public presentation. Neither does the literature chalk out out what high quality concern partnering theoretical account of taking organisations really looks like. This survey, hence, contributes to the direction accounting literature to analyze if there is a nexus between the concern partnering theoretical account and the public presentation of an organisation. From that we can hold a clearer image of which the features of finance maps that set the high performing artists apart. This is of import because it will supply a survival kit for the successful reorientation of the full finance organisation with important public presentation betterments in both finance and the full company. The remainder of this paper is structured as follows. The following subdivision summarizes the relevant anterior literature from which the research hypotheses are developed. The research methodological analysis is explained in Section 3. Section 4 contains the in-depth analysis of the informations, which is followed by a treatment of the consequences and some concluding comments. Section 2: Literature reappraisal and hypotheses preparation In this subdivision, in visible radiation of the relevant literature, an effectual concern partnering theoretical account is presented to do manner for the development of a figure of hypotheses. The new multi-faced functions of finance have been suggested by literature to positively impact the effectivity of finance maps and in bend the organisational public presentation, which consequences to a nexus between the acceptance of these patterns and the high public presentation of organisation. To understand the background of the transmutation and the manner the paper is structured, a short travel into the history of direction accounting is now presented. Since the 1980s, houses in all sectors of the economic system were seen to undergo dramatic alterations in the planetary economic system including intensive competition, of all time more demanding clients with diversified client demands and shorter merchandise life rhythms, and the handiness of advanced fabrication engineerings ( Johnson, H. and Kaplan, R. , 1987 ; Innes A ; Mitchell, 1990 ) . Therefore, merely an appropriate matching of scheme in response to the alteration in external factors can heighten organisational public presentation A study conducted by CIMA ( twelvemonth? ) argues that in such a universe where international markets give every house much the same entree to resources and where procedures of each concern areA meeting on alike criterions, the one existent staying distinction tool remainders on the de cision-making map. As the clients are choosier and rivals react to clients ‘ diversified demands in more and more sophisticated ways, houses may follow distinction scheme that underscores more customer-oriented and commercially oriented position. Fiscal information is merely portion of the image because it fails to demo long-run profitableness doing the outgrowth of non-financial steps as a reaction to economic force per unit areas ( Granlund, M. and K, Lukka. , 1998 ) . Burns, J. et Al. ( 1999 ) suggested that the partial nature of fiscal information still be accepted if MAs can construe it in a broader context or stated in another manner, they have to associate the fiscal information to the non-financial steps. Following the customer-oriented focal point, MAs are presuming the duty of functioning their internal clients because great client service depends on outstanding internal client service. In this sense, they are said to move as ‘business spouses ‘ ( Burns, J. and Yazdifar, H. , 2001 ) or ‘business advisers ‘ ( Burns, J. and Vaivo, J. , 2001 ) . To break the determination devising procedure, MAs need to understand the demands of the internal clients. This is a two-stage procedure in which the first measure is deploying fiscal systems, constructions and procedures through which the the platform for the concern partnering phase is formed, which is referred to as ‘commercial finance ‘ by Gould, S. and Fahy, M. ( 2006 ) . Because MAs understand the whole fiscal impacts of functional determinations, they work with other concern units ( BU ) directors in implementing the schemes made by the CEO instead than work in the finance silo separated from the remainder of the concern ( Robinson, L. , 1999 ) . In this sense, thanks to the apprehension of the whole value concatenation, MAs are encouraged to work on-the-field, increase accent toward concern instead than passing the majority of the clip with clerical and everyday accounting undertakings. They are besides referred to as ‘hybrid comptrollers ‘ who combine fiscal acumen and commercial consciousness ( Burns, J. et al. , 1999 ) . As a consequence, MAs build a close relationship between finance map and the remainder of organisation so they are moving as a alteration agent by increasing determination devising procedure and further they can move as alteration leaders. In short, the direction accounting map is expected to finish its transmutation from a dealing processing focal point to a ‘business spouse ‘ with a high determination support capableness Gould, S. and Fahy, M. ( 2006 ) commented: â€Å" Business partnering theoretical account requires a clear apprehension of clients, and it needs the right people to place and utilize the appropriate techniques. † This transmutation will be looked into inside informations from the two positions: From internally-focused to outward-looking and past-focused to send on looking or from cost orientation to business/customer orientation where the new functions and activities which MAs undertake will be considered. From structures-focused to process-focused re-organization which is shown in the proviso of nucleus merchandises and support services A transmutation from internal orientation to environmental ( outward-looking ) and from past-focused to long-run ( advanced ) Changing functions and activities There is small uncertainty that finance professionals play a polar value-adding function in pull offing and maneuvering organisations through the ups and downs of the commercial universe. Nonetheless, the engineering progresss may shortly dispute the understanding about dealing processing. Thankss to those progresss, dealing processing could be done in centralized shared service Centres or decentralised practical Centres. Whether it is centralised or decentralised, it is likely that finance maps will incorporate the three functions: concern leading and partnering ; dealing processing and proficient and conformity. ( ICCA, 2001 ) Traditionally, MAs were viewed to be concerned with figure crunching and responsible for the overall operation of the accounting or they were called ‘bean counter ‘ or a ‘corporate bull ‘ . While traditional functions and activities remain to take up the majority of their clip ( Granlund and Lukka, 1998b ) , the tendency is clear that less clip is now devoted to hit maintaining and corporate policing. Technological developments have freed them up from the mechanical facets of accounting therefore they allocate less clip set abouting everyday fiscal analysis, dealing processing or statutory coverage. Alternatively, they assume the undertakings of analyzing and construing information and are welcomed into the halls of direction as ‘business spouse ‘ , sought after owing to their concern acumen and the strategic facets that they bring to the tabular array ( Burns, J. and Baldvinsdottir, G. , 2005 ; Granlund, M. and Lukka, K. , 1998a ) . MAs besides sp end clip in advanced activities and engage in other non-traditional accounting activities such as strategic planning, internal consulting, procedure betterment, and public presentation rating ( Siegel, G. and Sorenson, J. , 1999 ) . That is more clip is now spent on business-integrated functions, integrating undertakings of scheme preparation, organizational redesign, alteration direction ( IMA, 1999 ) . Among the most critical activities to the company ‘s success that MAs are expected to execute in the hereafter are long-run strategic planning, fiscal and economic analyses, client and merchandise profitableness, computing machine systems and operations and procedure betterment ( Siegel, G. and Sorenson, J. , 1999 ) . There is widespread literature that advocates the position that MAs should acquire involved in the determination support and providing advice throughout the concern. This is because MAs are said to be the well-equipped organizational members to supply information that is of import to the strategic determination devising, and that they would be desirable participants in this procedure ( Kaplan, 1995 ) . Indeed, MAs have entree to fiscal and cost information that is ensuing from intimate apprehension of the implicit in engineerings, markets, and the organisation ‘ scheme ( Kaplan, 1995 ) . BA‘er ( 1996 ) anticipated that MAs would take portion in the scheme preparation procedure so he suggested that MAs would play a focal function in pointing their administration towards the hereafter. However, there is small consensus about the relationship between MAs ‘ engaging in these new functions and the organisational public presentation. Indeed, literature merely suggests that comptrollers ‘ engagement in a wide set of decision-making procedures might lend to the strategic effectivity. Byrne A ; Pierce ( 2007 ) showed that MAs ‘ engagement in concern procedures has reinforced the effectivity of direction control and might hold influence on public presentation through the improved determination devising and sweetening in planning and control. The strategic determination doing procedure contains both the scheme development and scheme execution phase and the battle of MAs in those phases has the possible to heighten strategic effectivity by provide of import strategic information ( Langfield-Smith, 2005 ) . Byrne and Pierce ( 2007 ) studied the association between a broad scope of ancestors, features and effects of the functions of MAs and discovered that M As have the possible to act upon public presentation and information quality and that the greater the engagement of the MA, the more likely they are to hold a positive impact on these results. Granlund and Lukka ( 1998b ) studied the altering function of MAs in the Finland and suggested that they contribute to the strategic effectivity by concentrating their attending every bit good as actions towards the hereafter and acted on real-time information. Kaplan ( 1995 ) expected that at the micro-level, the strategic effectivity would be enhanced because MA would acquire engagement in strategic procedures – such as the scheme development and execution. In contrast, Granlund and Lukka ( 1998a ) argued that direction accounting systems still chiefly bring forth heightening operational instead than strategic effectivity, at the mirco-level. Harmonizing to Otley ( 2001 ) , effectivity is concerned with the proviso of coveted results whereas strategic effectivity relates to the organi sational public presentation towards the accomplishment of their ain strategic aims. The undermentioned hypothesis is hence formed: Hypothesis 1: In high-performing organisations, finance maps assume more activities that associated with the determination devising procedure. As argued above, in order to move as concern spouses, MAs need to deploy fiscal systems, constructions and processes that provide the platform for the concern partnering procedure. Business partnering functions chiefly consists of back uping in concern direction and public presentation direction which provides information and model for the strategic determinations can be made ( ICCA, 2001 ) . Information engineering progresss such as endeavor resource be aftering systems ( ERP ) , e-commerce and the cyberspace have significantly changed the manner information is collected, measured, analyzed and communicated non merely within but besides between organisations ( Atkinson et al. , 1997 ) . Such wide alteration suggests a necessity for direction accounting to alter, excessively. Although to day of the month, a figure of academic grounds have demonstrated the staying popularity of traditional direction accounting patterns such as budgeting ( Ezzamel et al. , 1995 ) , it seems besides tha t those techniques are presently being used together with the new and alleged ‘advanced ‘ techniques for illustration uninterrupted planning and prediction, activity-based direction, balanced scorecard, value-based direction and direction coverage and analysis ( Scapens et al. , 1996 ; ICCA, 2001 ) . Advanced direction accounting techniques can help finance forces to more easy concentrate on distinction precedences, such as quality, bringing and client service, compared to the traditional financially-based accounting techniques, as they emphasize the customer-oriented focal point or the demand to fulfill client demands. For illustration, activity-based direction, which is non merely an improved version of merchandise costing for traditional criterion costing, but can besides be used for strategic cost direction, or to keep and better client value. Balanced scorecard – ‘a set of steps that gives top directors a fast but comprehensive position of the concern à ¢â‚¬Ëœ ( Kaplan and Norton, 1992 ) non merely consists of fiscal steps that convey the consequences of actions already done but integrated operational steps which are the drivers of future fiscal public presentation such as client satisfaction, internal procedure, and the organisation ‘s invention and betterment activities. Continuous planning and prediction are replacing traditional one-year planning and budgeting as cardinal basicss in monitoring and pull offing an organisation. Traditional one-year planning and budgeting are deemed usually backbreaking, clip devouring undertaking bring forthing doubtful informations, instead than something that is of any peculiar usage that directors can deploy in a fast changing environment. Furthermore, traditional planning and budgeting techniques are excessively inflexible for the present concern environment. Consequently, prima organisations are suggested to use a more uninterrupted, flexible, business-planning tool by replacing the st iff budgeting with uninterrupted be aftering and calculating. This ensures that a controlled mechanism is ready to reexamine and modify scheme as fortunes change, and because concern schemes are considered on a regular footing it guarantees that all determination shapers have entree to any information they need ; how, where and when they need it. The terminal consequence is a far more advanced and nimble organisation which is able to accommodate to invariably altering market conditions ( ICCA, 2001 ) . Hypothesis 2: Top acting organisations have finance maps that deploy more advanced direction accounting patterns. Information is one of the most of import competitory advantages that houses can utilize in today ‘s invariably altering market conditions ( Mangaliso, 1995 ) . From the ‘Relevance lost ‘ , Johnson and Kaplan ( 1987 ) crictised that direction accounting had lost its relevancy because of inappropriate information proviso, which caused negative influence on company ‘ profitableness. As argued above, consumers presents can obtain information about the merchandises and services without national boundaries limitations thereby they value merchandise and services by non-financial operating public presentation indexs. With the customer-orientation doctrine, non-financial steps can be seen as an effectual tool organisation can utilize to react to economic force per unit areas ( Granlund, M. and K, Lukka. , 1998 ) . It has been discussed that the exclusive dependance on fiscal public presentation information will non needfully make better fiscal consequences, because suc h steps merely show the consequences of past activities. Non-financial steps, in contrast, can state the drivers that show the future fiscal public presentation. These steps are connected to subjects such as client satisfaction, the quality of overall productions, merchandise quality, quality of procedures and the steadfast public presentation in respects of clip and productiveness ( Banker et al. , 1993 ; Perera et al. , 1997 ) . Traditionally non-financial steps have been acquired in the operating maps of the house such as productiveness and assorted rhythm times in fabrication logistics, market portion and client ailments in selling ; and late by the quality map people with different types of quality steps. The increased usage of non-financial information places a important impact on MAs ‘ functions. This demonstrates a displacement of MAs ‘ focal point from feed-backward to existent clip, feed-forward orientation which stresses the importance of prognosis over existe nt against budgets comparings ( Granlund and Lukka, 1997 ) . MAs are hence expected to roll up, analyse and describe non-financial information in a signifier that satisfied the information needs of concern directors. During the last few old ages this issue has moved to the thought as to what would be the equal function of direction comptrollers in this regard. Burns and Baldvinsdottir ( 2007 ) stressed the function of MAs in associating monthly direction histories to the wider information spectrum. That is to state they had to associate the wider position of a concern, which is expressed in public presentation steps, with the narrower fiscal informations in direction histories. Although most anterior researches have been in favor of a positive association between the increased dependance on non-financial steps and organisational public presentation, the relationship is of obscure nature. Mia and Clarke ( 1999 ) claimed an indirect connexion between the competition strength in the ma rket and concern unit ‘s public presentation with the greater usage of direction accounting information. Davila ( 2000 ) and Chong and Chong ( 1997 ) found that the increased usage of non-financial information for concern units and public presentation were positively linked. However, Perera et Al. ( 1997 ) established that the usage of non-financial step had nil to make with the public presentation of an organisation under a customer-oriented fabrication scheme. Improved public presentation has resulted in houses that use flexible fabrication, and which besides place greater trust on non-financial fabrication steps ( Abernethy A ; Lillis, 1995 ; Sim A ; Killough, 1998 ) . Because information is now acknowledged as one of the most dominant tools that can significantly impact the corporations ‘ wealth, the direction accounting system is expected to present up-to-date information that can help directors to do reasoned and informed determinations, and to actuate end-users of that information to endeavor for organisational alteration ( Horngren, 1995 ) . Failure to depend on on proper accounting information may do resource direction to be uneffective and a gradual diminution in corporate public presentation. The 3rd hypothesis is as follows: Hypothesis 3: In top performing artists, MAs are seen to more engage in the activity of collect, analyse and describe non-financial information A transmutation from functional-/structure-focused to process-/product-focused Through commissariats of nucleus merchandises In the late eightiess, many houses adopted a client orientation in which MAs were meant to serve their internal clients. Siegel and Sorenson ( 1999 ) emphasised this function by giving an illustration that if a concern director asked for a fiscal information, MA would supply it even if they know more proper information would be demanded for an ideal concern solution. The MAs ‘ function has transformed from being a concern adviser to a ‘business spouse ‘ where MA is an equal participant of the decision-making squad. They have the right and besides the duty to inform a line director the ground why specific types of information might or might non be desired for a determination, and is expected to do recommendations on how to break the quality of that determination. In order to execute this concern partnering function MAs have moved from working in the finance silo which is isolated from the remainder of the concern to be physically situated in the operating concern uni ts with which they work. This inclination is a response to the uninterrupted arguments of client orientation and of the demand to replace the functional or departmental attacks of direction with the process-oriented 1. Working across the concern and flexible communicating over functional and departmental boundary lines is today regarded as one of the cardinal success factors ( Majchrzak and Wang, 1996 ) . Indeed, MAs now work on cross-departmental squads and have extended face-to-face interactions with non-accounting people across the organisation. Cross-functional squads are formed for a peculiar intent, such as to develop a new merchandise, or enhance work procedures and they are said to better the communicating, coordination and coherence ( Narver and Slater, 1990 ) . It is the integrating and coaction of a figure of functional parts in an organisation, with members of the squad come from different countries of the concern which allows a broad scope of different expertness, accomplishments and point of views to be brought to the undertaking. This vision can be maintained by a commercial partnering theoretical account that incorporates the cardinal internal clients of finance such as human resources, research and development and IT and selling. The execution of such squads is related with level organisational design and the greater liberty of lower-level directors and forces ( Chenhall A ; Langfield-Smith, 1998b ; Otley, 1994 ) . This displacement from centralised determination devising and hierarchal controls towards the al lotment of more authorization to lower degrees of concern is guarantee advanced and speedy responses in complex and dynamic environment. It has been said that the acceptance of team-based constructions helps organisations non merely to increase the flexibleness and velocity of a response, but besides to heighten the quality of that response ( Cohen, 1993 ) . A squad construction that allows finance – concern unit partnerships enables finance professionals to derive a deep apprehension of value drivers which help them trust their determinations on latent value and closely pull off the results of their determinations. Finance managers who master first-class proficient and operational accomplishments – are deployed to each concern unit to assist place value-generating chances. And thanks to their apprehension of the commercial positions of runing the concern, their finance activities can be more successfully linked to the organisational jussive moods. By being active in m easuring concern issues, pass oning across functional hierarchies and direction degrees, the more accurate, relevant and timely information is brought about ( Brouthers A ; Roozen, 1999 ; Coad, 1996 ) . By promoting a spouse relationship with all the maps in the concern and playing as a critical portion of the organisational decision-making procedures, MAs are expected to supply a alone facet and bring forth more value-added activities, which thereby easing improved public presentation ( Scott A ; Tiessen, 1999 ; Wooldridge A ; Floyd, 1990 ) . The nexus between cross-functional engagement and public presentation has been the chief subject of extant direction accounting empirical literature ; although budgetary engagement and occupation public presentation received attending of the bulk of work ( Chong A ; Johnson, 2007 ; Lau A ; Lim, 2002 ; Nouri A ; Parker, 1998 ; Parker A ; Kyj, 2006 ) . Anterior surveies sing engagement in strategic decision-making and organisational public presentation are scarce and slightly conflicting. In progressively competitory and unsure market contexts, the acceptance of inter-departmental squads help to guarantee a speedy and appropriate organisation ‘s response to environmental developments, thereby heightening public presentation ( Baines A ; Langfield-Smith, 2003 ; Scott A ; Tiessen, 1999 ) . Scott A ; Tiessen ( 1999 ) found that inter-functional engagement has an indirect positive influence the public presentation of squads through the use of more sophisticated public presenta tion steps. In contrast, Chenhall and Langfield-Smith ( 2003 ) conducted a case-study work and concluded that team-based enterprises did non look to better organisational public presentation. In fact, despite the importance of cross-departmental work, merely 20 % of the MAs in the study conducted by ICCA ( 2001 ) work entirely in concern units or split their clip between runing sections and finance section. In contrast, 80 % of the respondents surveyed said that they still work in their traditional location. As the anterior empirical work sing the consequence of cross-functional engagement on organisational public presentation is slightly scarce, the undermentioned Forth hypothesis has been chiefly drawn from what seems to be the conventional position: Hypothesis 4: In top performing artists, MAs are decentralized and being parts of operating sections In order to play concern partnering function and work in cross-functional squad across the concern, modern concern oriented direction comptrollers are required to hold a good apprehension of how a concern maps every bit good as the ability to pass on finance ‘s vision and scheme to the remainder of the organisation. MA ‘s ability to construct effectual concern and societal relationships with directors is of import to derive trust from direction, which so increases their likeliness of deriving entree to back uping resources, of going involved in the rating of assorted options for the strategic way at concern unit and corporate degrees, and in taking portion in the pick of strategic methods. Nathan birnbaums and Baldvinsdottir ( 2007 ) agreed with this thought by observing that although the proficient accounting accomplishments such as stewardship and control remain basically of import ; there is a turning accent on the new sets of accomplishments particularly a wide concer n apprehension. Hypothesis 5: In top performing artists, MAs have concrete apprehension of the concern and how it operates Through commissariats of support services Traditionally, MAs were non members in the determination devising procedure. Alternatively, they functioned as support staff to supply support services for the determination shapers and were frequently communicated about the determinations after-the-fact. They spend the majority of their clip in the mechanical parts of accounting. They use manual procedure to sum and equilibrate pages of multi-column paper spread sheets. By presuming the undertaking of fixing budgets, look intoing disbursal studies, bring forthing stock list studies, and bring forthing standardised fiscal statements, they were the bean counters, the scorers, the corporate bulls of organisation. By carry throughing such traditional accounting function, they were referred as the fiscal records keeper or the historiographers of the organisation. The alteration of direction accounting now placed a minimal focal point on twenty-four hours to twenty-four hours accounting undertakings although these activities remain basica lly of import ( Burns and Baldvinsdottir, 2007 ) . There is a turning concern that more clip should be released so that MAs can concentrate on strategic analysis, determination support and other value-added activities. One manner of making this is through restructuring of finance map by centralising dealing treating into shared services centres or concern procedure outsource. This demonstrates the centralisation of traditional accounting activities in the organisations. Although the usage of sourcing activities are seen more of an efficiency engine, it should be viewed, within the range of this survey, as a tool to let go of the clip of MAs so that they can concentrate more on analyzing, construing information and playing as concern spouses A shared service Centre is defined as ‘The concentration of company resources executing like activities, typically dispersed across the organisation, in order to service multiple internal parties at lower cost and with higher service degrees, with the common end of pleasing external clients and heightening corporate value ‘ ( Schulman, Dunleavy, Harmer and Lusk 1999 ) . Another statement is that ‘Shared services is a collaborative scheme in which a subset of bing concern maps are concentrated in a new, semi-autonomous concern unit that has a direction construction designed to advance efficiency, value coevals, cost nest eggs and improved service for internal clients of the parent corporation, like a concern viing in the unfastened market ‘ ( Bergeron 2003 ) . When portion services delivers are executed right, the cost is reduced and the service to the concerns is improved owing to the usage of procedures standardisation and bring forthing a service civilizatio n in the Centre. The procedures that are insistent and transaction-based such as paysheet, histories collectible, fixed assets, general legers, histories receivable, general leger and hard currency are the 1s that are ideally appropriate to be conducted in shared services Centres. Such procedures could be standardised in an administration because they are fundamentally the same no affair what the sector and location. But there are more than merely cost advantage of shared service Centres. It is together with other support tools like information engineering, can be seen to let go of the clip of MAs so that they can concentrate on analysing, construing information and playing as concern spouses. There is small understanding in respects of whether some other procedures, such as direction coverage could be carried out in shared service Centres or non. Some emphasize that standard studies and discrepancy analysis can be standardized in a shared services Centres. KPMG ( 2006 ) supported t his position by calculating that everyday direction coverage will be a peculiar growing country in the usage of shared service Centres, as organisations pursue the betterment of direction information quality. Others oppose this thought by reasoning that such procedures must be conducted in concern units to vouch the staff has the ownership of the issues and hence increase the committedness to the accomplishment of such procedures. Even though the acceptance of shared services Centres is predicted to lift well, preponderantly in the country of dealing processing, everyday direction coverage, regulative conformity procedures and investing direction, the usage of shared service Centres is besides increasing for less standardised procedures like concern public presentation analysis meaning the greater assurance every bit good as edification in the theoretical account of shared services ( KPMG, 2006 ) . Shared service theoretical accounts have become loosely accepted as an efficiency eng ine without the hazards related with concern procedure outsourcing. General, the great advantage of shared service theoretical account when compared with out-sourcing is that it should be possible to heighten efficiency and effectivity of the bringing of service while at the same clip there is no loss of control or dependence that are side effects of concern procedure outsourcing theoretical account. To the contrary, concern procedure outsourcing theoretical account for finance are said to be in its early phase and less widespread than other support maps such as information engineering. However, it still represents an emerging tool for standardize everyday processing ( KPMG, 2006 ) . Business procedure outsourcing is non a new construct and many concern maps presents are outsourced. Typical illustrations comprise of paysheet processing, human resources, information engineering, belongings direction and services and revenue enhancement conformity. Some organisations have besides outsourced all of their dealing processing, clerking and accounting. Business procedure outsourcing enables the concern to concentrate on its strategic issues by let go ofing resources from non-core activities. The efficiency gained would cut down the costs and raise profitableness so that more financess can be reinvested in nucleus and value-added activities. The future outlook is that the tendency in out sourcing will go on to derive foothold and more energy will be saved because the clip finance people will pass on transactional or control activities would diminish well ( Danko, 2009 ) . Hypothesis 6: In top performing artists, more everyday accounting activities are centralised into shared servicew Centres or concern procedure outsourcing How to cite Competitive Advantage And Enhancing Business Performance Accounting Essay, Essay examples

Ford and Taylorism Key Ideas

Question: Describe about the Ford and Taylorism of Key Ideas. Answer: Paragraph 1: Key Ideas Extracted From the Video: In this video, it is revealed that, in begin car manufacturing companies manufacture cars by hand. They do not use any machine to complete the process of manufacturing. This process takes a lot of time to produce a single car. These handmade cars were so expensive. But, Henry Ford changed the whole process of manufacturing and also made the simplest car ever. To produce care cheaply, Henry Ford changed the way a car is built. He also changed the way his workers worked. The vision of Ford was totally influenced by deficiency expert Frederick Taylor. In this way, it can be said that Ford introduced revolutionary change at that time period (Ryngoksu, 2008). On the other hand, in this video, it is also shown that, an effective time management is also essential to accomplish the goals and objectives of the organizations in a specific time period. Moreover, the management should make use of the skills and knowledge of workers in order to reduce deficiencies in an effective way. Along with this, the process of manufacturing must be easy and understandable by all the people of the organization. The workers must be well trained of the organization. Also, the organization must adopt and implement innovative ideas for the success as well as growth of the organization (Ryngoksu, 2008). Moreover, effective assembly line also plays a significant role to accomplish the goals of the organization. It is because of with the help of assembly line, an organization becomes able to assemble workers and machines in a progressive manner. In other words, it can be said that, assembly line is a major key of mass production that not only improves the productivity and efficiency of the firm but also decreases the costs of the organization. In this way, this video exposes the new as well as innovative ideas of production especially for the car manufacturing companies. Paragraph 2: Application of the Ideas: I work in an organization that is new in the market. In current, the firm is not in a profitable situation. It is because of the firm is unable to produce required products in a specific time period. Moreover, the firm is also powerless to make effective utilization of available resources and man power. The management decided to close the organization. But, after watching the video, I believe that the organization may accomplish its desired goals and objectives. There is a need of adoption and implementation of the innovative ideas that are shown in this video in order to make its position in the marketplace. The firm should make use of assembly line for the mass production in a specific time period (Ryngoksu, 2008). Moreover, the firm should also pay high compensation the hard workers. The firm must provide training to the employees to improve the productivity and to decline the cost of the organization. In current, the firm may take advantages of advanced technology in order to imp rove the productivity, profitability, and effectiveness of the organization in n effective and a significant manner. For this reason, I believe the major ideas that are taken out from the given video would be beneficial for the organization in order to bring revolutionary changes within organization. Globalization Paragraph 1: Key Ideas Extracted From the Video: In the video, Actually, the World Isn't Flat, Pankaj Ghemawat talks about an important concept that is globalization. In this video, it is exposed that the organization must implement a limited level of globalization in order to accomplish the desired results in an effective and a more comprehensive manner. Pankaj Ghemawat says that limited globalization level is important to be more proficient at the global level. Furthermore, it is also revealed that implementation of high level of globalization may be very harmful for the health of the organizations (Ghemawat, 2012). Along with this, the video disclosed that business organization must avoid making overstatement in order to improve the effectiveness of the organization. In todays globalized era, people have fear that globalization is going to exacerbate that is not true. In this situation, avoiding overstatement may play a significant role in order to reduce the fear of the people or business firm that they have with reference to g lobalization. Overall, the main idea that is extracted in this video is the concept of globalization. The business organizations make use of globalization to accomplish their goals and objectives and to make strong position at the global level (Ghemawat, 2012). Moreover, globalization not only plays an important role in the economic development but also play a significant role in the overall development of the nations. Paragraph 2: Application of the Ideas The ideas related with the era of globalization can be seen in lot of organizations. It is because of globalization plays a significant role to expand the business of the organization in local and global market. Wal-Mart is a retail organization that has been improved its market position with the help of globalization. Globalization gave options to Wal-Mart to improve its business by entering in the new market. Along with this, with the help of globalization, Wal-Mart became able to accomplish competitive advantages over its national as well as international competitors. The concept of globalization brings revolutionary changes for the organizations. It is because of globalization has changed the way of work of the organization (Ghemawat, 2012). Moreover, with the help of globalization, Wal-Mart improved its market existence in the global market and also established new production plants in different countries in order to provide the required products at the lowest cost to the custom ers at a pre-determined time period. In addition to this, globalization has provided business opportunities to the organizations. In this way, I must say that Wal-Mart is taking advantages of the globalization to improve its position and to attract as well as retain its customers in order to improve the market share position of the firm at the global level. References Ryngoksu (2008). Ford and Taylor Scientific Management (Edited). Available At: https://www.youtube.com/watch?v=8PdmNbqtDdI [Accessed on: 7th August, 2016] Ghemawat, P. (2012). Actually, the world isn't flat. Available At: https://www.ted.com/talks/pankaj_ghemawat_actually_the_world_isn_t_flat.html [Accessed on: 7th August, 2016]