Introduction to Geography-Montessori

Prologue to Geography The world is getting littler, we currently live in a worldwide town because of our expanded specialized aptitudes. It is today as simple to fly from eg. Dublin to Rome as it was to venture out from Dublin to Cork 150 years prior, also trips to the moon and back. Topography has ended up being the investigation of man in space. Between broad communications and successive travel the youngster is shelled with impressions about the planet he lives on. In today’s world the kid hears irregular words, names of nations with upheavels and wars and they get frightened. They truly need to know where they are, even for a bigger scope. It is smarter to comprehend that a great deal of things occur far away and not in my neighborhood. This will give them some feeling that all is well with the world. Topography is a study of earth annd its life-it incorporates a portrayal of land, water and air. The underlying foundations of word topography are greek and it implies depiction of the earth. When we talk about topography with 3-6 years it implies planting a few seeds of intrigue and it isn't implied that we should educate so for what reason do we have it? A youngster has his human propensities for direction; investigation and request. We likewise give kid names, which reacts to the child’s human inclinations for correspondence and delicate period for language. Be that as it may, the other touchy periods additionally have an impact and to finish everything off the youngster likewise has a permeable psyche. Geology is introduced as an augmentation of the language program in our rooms, since it contains aural composed 7 read parts. Maria Montessori called her little geology set-up â€Å"an prologue to the world’. It has a comprehensive methodology, beginning with the entire and consummation in subtleties (start with the globe, at that point continents†¦eventually to where they live). The reason with geology is 2 overlap. First you should give the youngster exercises, which help him to arrange impressions and data. Besides in rudimentary you should acquaint the youngster with his place in the cosmos(Universe). This will at last end in the investigation of environment. As in all fields inside broadened language segment the world could be generally separated into three sections. 1. One managing down to earth life, I. e pouring with land and water structures 2. The sensorial keys-the sandpaper globe and shading globe, mainland map, guide of Europe, guide of Asia, America, Africa Ireland. 3. Language in its different stages I. e names of land and water structures, names of mainlands and seas, topography organizers indicating pictures from nations and individuals in that oral, composed and read language. As a handy life practice the distinctive land and water structures are introduced as a pouring activity. The models are made out of earth and put on little heating pla te. The youngster will get a sensorial impression of what these water/land frames truly are. Later the kid will have picture cards/grouped cards, which will show them something very similar, a lake/an island and so on there are six pairs)and considerably later they will return as language expansions first with the photos just in he pre-understanding stage and afterward with the naming and perusing in the characterized understanding stage and significantly later in perusing practice with the definition stages. The materials are: 1. The globes the offspring of ? a long time encounters a top in his visual affectability to frame. Globes help him to frame his impressions of the world and he can see it. We begin with a little globe with harsh and smooth zones. This offers the kid and chance to a. Handle generally what shape his planet is and . Sensorially investigate by contacting the land and water circulation on the outside of the planet The land is harsh and water is smooth. Expression s like â€Å"as the world turns† will take on another importance for the kid. This globe is trailed by the shaded globe. It is comparative fit as a fiddle to the main globe yet here the various mainlands are hued in different hues here we give the language of landmass and sea. 2. Puzzle maps The youngster will become acquainted with their reality. The eastern and western side of the equator permits the youngster to see the entire world on the double, yet straightened. The riddle action improves the tactile view of the mainlands at first simply sensorial however when the kid himself starts to request names they are given by a 3-period exercise. Maps of every landmass is then given-they show the political allotments of the mainlands into nations. We generally start with the child’s own mainland and afterward continue by following the youngster, for the most part doing each side of the equator in turn. To be referenced is that the handles of the riddle maps are set where one finds the capital of every nation this is a backhanded groundwork for later work. The handles likewise fill in as an aberrant groundwork for composing, similarly as with the geometrical structures prior. 3. Naming At the sensorial level names are given after the types of the riddles are found out. Anyway it’s normal for the kid in Montessori schools to know the names of the considerable number of nations and regions of the child’s own nation/mainland. At a later stage the youngster can likewise do a coordinating movement with banners ,and later (at understanding stage) maps are furnished with the names of the nations and capitals (pin maps). There ought to consistently be a remain with banners from the nations of the children’s own landmass. They are there to give the youngsters a thought of countries that represent units. There are numerous nations on the planet with a wide range of individuals, however we’re all produced using a similar material. This is emphatically delivered in the image organizers we’ve made, which ought to be a piece of each Montessori condition. They ought to be shading coded, following the shades of the shading globe-with three altogether for each globe. The primary set shows general photos of the mainlands The subsequent set shows individuals, items, places and plants The third set is all the more socially slanted with design, nourishments, workmanship, and transportation and so forth. The readied condition ought to give every one of these things referenced and furthermore books and anecdotes about individuals of the world-to help and give the youngsters keys to the universe of topography. All the materials ought to be kept in an extraordinary portion of the room, on unique racks know about not over-burdening. It is significant too that the directress should make a decent compatibility between the youngster and the material. This can somewhat be accomplished through viable life exercises, which put youngsters into useful contact with kids, e. g. instructions to pour land and water structures, how to dry, tidying globes, cleaning maps, how to convey the globes, how to take out the riddle maps, how to return it and how to convey them. Later the kid will figure out how to place pins into the pin maps and you will tell the kid the best way to hold the banner in one’s hand and deliberately put it in the nation where it ought to be and later present the names and fundamental urban areas. You ought to likewise, in the earth, have a little box with drawers for the youngster at understanding stage. From this they can take out names of landmasses and nations and so forth and mark them on the riddle maps. There ought to likewise be a decent map book and if conceivable a huge standard globe as well. Fine art in topography could comprise of making banners utilizing the rectangular inset of metal insets as a base for the banner( at this stage the youngster will be 4 †4 ? a long time). The youngsters can likewise draw frameworks of the landmasses on the paper for the metal insets and shading them in, making a booklet of the mainlands.

Global Business Whimsical and Fresh Approach

Question: Examine about the Global Business Whimsical and Fresh Approach. Answer: Presentation Lazybones Australia gives a capricious and new methodology for structuring home products and garments for the loose and present day living. The organization consistently advances each season by structuring items that joy and shock the clients who love the brand all around for their sleepwear and delicate goods (Lazybones.com.au, 2016). The organization has planned to look for a reasonable nation in Latin America for assembling their attire run by means of agreement assembling and gracefully it to the market in the United States. Accordingly, this report investigations and looks at the business, political and financial situations of Argentina and Brazil concerning their potential for outside agreement fabricating. The monetary condition of Argentina and Brazil assume a critical job in affecting the business and the outer factors in the more extensive economy and business advertise. The financial condition of can be looked at dependent on the variables of assembling esteem included (% of GDP) and GDP development. Assembling Value Added (% of GDP) This factor shows the estimating of the yield of assembling as the piece of the portion of the economy of a nation. Worth included signifies the net yield of the division of assembling is determined in the wake of including the aggregate sum of yields and the middle of the road inputs are deducted (Johnson, 2014). It communicates the portion of the GDP (Gross Domestic Product). The estimations of this factor for the nations Argentina and Brazil are 17.224 and 11.402 separately which expresses that Argentina has better assembling capacities and offer for the GDP of the nation when contrasted with Brazil. In any case, the market size of Brazil is scored at 5.8 when contrasted with 5.0 of Argentina which expresses that Brazil has a greater market size contrasted with Argentina. Gross domestic product Growth (Annual %) Gross domestic product quantifies the strength of the economy of a nation and speaks to the absolute estimation of the considerable number of administrations and merchandise that are delivered over a particular period (Al-mulali et al., 2013). The size of the economy is dictated by the development of the GDP. The level of yearly GDP development of Argentina and Brazil are 2.372 and - 3.847 individually which expresses that the development of Brazil is on a negative scale when contrasted with Argentina. This is basically because of the yearly swelling rate or purchaser costs that have brought down the development of the economy. The expansion esteems for both Argentina and Brazil are 10.619 and 9.027 separately which expresses that swelling is higher in Argentina contrasted with Brazil. This is a differentiating factor and unmistakably expresses that the economy of Brazil has taken a major misfortune contrasted with Argentina regarding GDP development. Concerning the two parameters of financial condition, it very well may be all around expressed that Argentina is progressively arranged for the agreement producing capacities because of its progressed monetary status when contrasted with Brazil. The monetary security of Argentina is seen as progressively steady and strong contrasted with that of Brazil. World of politics and Risk The worlds of politics of Argentina and Brazil assume a noteworthy job in the day by day business exercises that happens on a worldwide or neighborhood scale. The administration arrangements are reflected in the creation and development offices of the two nations and in this way, the variables of all out duty rate and GDP per capita will be thought of. Personal assessment is the offer level of the profit that the workers are relied upon to pay the administration for financing the infrastructural advancement or to pay the pay rates of the representatives who are utilized by the administration (Leth-Petersen Skov, 2014). An aggregate of the pace of the gathered tax documents the complete duty pace of a nation and in such manner, the rate pace of business benefits of Argentina is 137.4% and that of Brazil is 69.2%. It is obvious that the absolute expense pace of Argentina is undeniably more than that of Brazil which expresses that the winning pace of Argentina is more noteworthy than that of Brazil. More prominent the complete expense rate, better the world of politics of the nation with lesser dangers. Gross domestic product Per Capita Gross domestic product per capita gauges the complete yield by isolating the GDP by the number of inhabitants in a nation (Carlsson De Geer, 2015). Relative execution of two nations can be derived from the GDP per capita. In examination of this parameter of Argentina and Brazil, $17,674.37 and $15,359.33 are the GDP per capita of the two nations separately on a global scale. More noteworthy GDP per capita means the way that the administration strategies advance creation and improvement with lesser dangers of business harm. In light of the data introduced here, it very well may be expressed that in both the parameters, Argentina leads over Brazil to build up the way that the world of politics bolsters business development and improvement that can without much of a stretch grant Lazybones to start its agreement producing with least dangers. Business condition consolidates all the inward and outer components affecting a business. Both these variables impact each other for cooperating that influence a business. The potential outcomes of business can be surveyed by the parameters of remote direct venture and fares of merchandise and enterprises. Venture and Export of Goods and Services Remote direct interest in Argentina is - 11.103 and of Brazil is - 61.576 which obviously expresses that in both the nations, contract producing by outside nations is anything but a normal practice as them two portrays negative qualities. Fare of products and enterprises in Argentina is $64,485,724,928.2 and in Brazil, it is 231,471,940,845.83 and these figures express that both the nations are engaged with send out exercises. Considering both these parameters, it tends to be expressed that Argentina has a superior venture prospect and Brazil has a superior fare record. Argentina can be a superior choice for contract producing as it business condition favors remote direct speculation and as fare of merchandise and enterprises don't have a significant significance in it as the organization has not expected for deals. Agreement Manufacturing Potential Plans of agreement fabricating have been a worldwide pattern for advancing the financial fixation. In such manner, it very well may be expressed that Argentina is a nation with colossal potential and wealthy in assets (Ehret, Kashyap Wirtz, 2013). This will encourage the procedure of creation of products and since Argentina is a medium measured maker of cotton in South America, Lazybones will have a consistent gracefully of crude materials of high caliber at low expenses. Contrastively, Brazil additionally offers reasonable open doors for contract fabricating and is one of the universes driving makers of cotton, be that as it may, the expense and levy courses of action of the legislature are not alluring with high paces of defilement in the nation. Nation Choice The nation of decision can be dictated by the weighted file table where a few parts of the two near nations are set dependent on their relative significance. Since Lazybones will embrace contract fabricating in the chose nations, a few parameters will be considered for their choice through the weighted list. The factors remembered for the weighted file table have been chosen considering the financial, political and business conditions of the two nations and have been designated in a diving request of weighting. It has been clear that the outside direct interest in Argentina is similarly higher than that of Brazil while the business administration trades were seen as higher for Brazil than Argentina. Subsequently, Argentina is best for contract fabricating as the near scores have been great for the nation as for all the factors of the weighted list table. Table 1: Weighted Index for Argentina and Brazil Variable Weighting Argentina Brazil Score Balanced Score Score Balanced Score Assembling Value Added (% of GDP) 35% 8 2.50 7 2.00 Venture and Export of Goods and Services 25% 7 1.50 6 1.50 Complete Tax Rate 20% 7 1.75 5 1.50 Gross domestic product Growth (Annual %) 10% 3 1.50 2 0.60 Gross domestic product Per Capita 10% 4 0.60 2 0.90 All out 100% 7.85 6.50 Proposals It is unequivocally suggested that Argentina is the nation of decision for contract producing for three primary reasons. Right off the bat, the economy of Argentina is profoundly expanded with 20.6% of its GDP is upheld by the assembling businesses encouraged by cutting edge innovations and high profitability levels. Besides, the accessible lawful structures are facilitative for the remote direct venture and a most optimized plan of attack development process is offered for the new business substances in the nation. Thirdly, Argentina gives a few imaginative projects to encouraging venture which incorporates facilitated commerce zones, commonplace impetuses and innovative advancement support. Thusly, thinking about these components, it is suggested that Argentina is the nation of decision for contract producing by Lazybones as a large portion of the earth is supportive of Argentina when contrasted with Brazil. References Al-mulali, U., Fereidouni, H. G., Lee, J. Y., Sab, C. N. B. C. (2013). Looking at the bi-directional since a long time ago run connection between sustainable power source utilization and GDP growth.Renewable and Sustainable Energy Reviews,22, 209-222. Canuto, O., Cavallari, M., Reis, J. G. (2013). Brazilian fares: descending a seriousness cliff.World Bank Policy Research Working Paper, (6302). Carlsson, P., De Geer, A. (2015). Development by Growth: How does differential birth rates influence per capita yield?. Ehret, M., Kashyap, V., Wirtz, J. (2013). Plans of action: Impac

Essay Topics For Your Womens Rights Essay

Essay Topics For Your Womens Rights EssayEssay topics for your women's rights essay are some of the most important you can have. They are topics that will give you the ammunition you need to articulate the importance of the right to vote, the right to get an abortion and the right to health care. Having an easy to read essay topic will go a long way towards establishing your credibility with the audience.It is essential that your essay does not contain anything that is derogatory to another individual point of view. You need to make sure you don't stray away from the topic. This is important because many people who are writing essays tend to feel that they can tell others what to do or how to live their lives.There are many different women's rights essay topics that you can choose from. There are simple legal matters to focus on, as well as more controversial matters that will probably have a less than positive reaction. Don't be afraid to write about personal experiences or other as pects of your life that affect your life in a positive manner. It is also very important that you avoid things that are insensitive to any other group that may feel discriminated against.For example, if you choose to write about simple legal cases, make sure you remain focused on the issues. Do not ramble on about obscure laws that don't apply to you. Write about laws that impact you and the rights you are granted.Another thing to remember when writing women's rights essay topics is to use the legal terminology correctly. The key to writing effectively is to stay focused on the topic at hand. It is quite possible that you will need to define certain terms and this can be a bit frustrating if you are not familiar with the terms.There are two basic approaches to writing women's rights essay topics. One is to discuss the importance of the right to get an abortion, the right to vote and other basic rights that are being denied to you. You should be careful to use precise language so tha t you are not disregarding the lives of others.The second approach is to use the power of your voice and the power of your viewpoint to show how your point of view has impacted other people's lives. This may seem counterintuitive, but it can be effective. The key is to present yourself in a way that makes you seem like an individual.You can make a difference in the quality of life of people by writing women's rights essay topics. Your essay is your vehicle to express your feelings, to convince others of your point of view, and to change the attitudes of others. The more you know about essay topics for your women's rights essay, the more prepared you will be to write your essay with ease.

Essay on Kenyan Race Relations - 1122 Words

South Asians, predominantly Indians, have a long history in Kenya and East Africa as a whole. They first migrated to east Africa in the 1890s for the building of the Ugandan railway, and then began to concentrate themselves in trade and professional occupations, such as doctors and bankers, thus meaning they were, and somewhat still are, integral to the socio-economic condition of Kenya. Historically however, race relations between black Kenyans and Asians have been acrimonious. The reasons for this are subject to debate. In general, Kenyans felt that they were marginalised by the domination of trade by Indians, leading to a relationship of envy between the two ethnicities. Furthermore, there was a popular view that the Asians were†¦show more content†¦Instead, Asians were on the whole willing to work much longer hours and operated more efficiently than African traders were ever able to6, meaning that the Asian dominance of trade was unavoidable. Therefore, although a main cause of the hostile race relations was the monopoly over trade that Asians held, this was not a deliberate act to undermine Africans. While the domination of trade created a general feeling of envy towards the South Asians, it was the illicit and corrupt actions of a few that led to the creation of an Asian stereotype, which contributed greatly to the acrimonious race relations throughout the period. When these incidences occurred, stories of them were spread around and embellished through word of mouth, the media, and the African government, which caused a general distrust of Asians amongst the indigenous population. This is illustrated by the scandal concerning the Mahindra and Mahindra company in the 1990s. This involved the selling of defective jeeps to the police force at levels far above the usual market price.7 As this hit the headlines of a number of newspapers8, it spread around the idea that Indians were the exploiters of Africans and should not beShow MoreRelatedIdentity , Hegemony, And Played Through The Dynamics Of Swahili Giriama And Fractal Recursivity841 Words   |  4 PagesGiriama geographical, social, religious, and linguistic subordination to the Swahili Muslims is the framework to negotiate, resist or submit to the hegemonic Swahili Islam. First, through personhood, the Giriama frame their religious actions and relations with the Swahilis. Their actions are collective and caused by external powers, rather than individualistically bounded and rational actors as the Swahilis. 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Topic of Poverty and Unemployment in George Orwells Work Free Essay Example, 1000 words

This is Orwell s way of telling the world that things were really bad. Orwell cultivates the topic of Poverty And Unemployment. For instance, after chapter five, chapter six explains he many instances in which he and his friend Boris tried to get employment, even casual manual labour but in vain. Orwell, while not using self-pity, tells the many instances where they had to be rejected from a job offer, sometimes base don t the fact that they were not French and sometimes simply because they were not qualified or there was simply too much demand for the post. In this regard, he is trying to help the reader to look at the way life was, using this book as a lens. Although there has been a debate in whether these were true encounter or the book was just a work of fiction, it is very clear that the main topic in Orwell s mind was the poverty which occurred din abnormally high labels in Europe. He also captures, albeit not in a direct way trying to make sure that he has pointed out to the reader why these issues were there in the first. We will write a custom essay sample on Topic of Poverty and Unemployment in George Orwell's Work or any topic specifically for you Only $17.96 $11.86/page

Analysis Of Emily Dickinson s Song Of Myself - 1796 Words

Introduction: Emily Dickinson (1830-1886) and Walt Whitman (1819-1892) are both considered as founder of the modern American literature. The essay will be focused on an extract of the Chant 33 from the 1881 edition of â€Å"Song of Myself†. In â€Å"Song of Myself† we see that Whitman wants to combine the democracy and the individual but in his 1855 s preface, he advocates simplicity: â€Å"Nothing is better than simplicity.†1 This essay will also analysed the poem 668 extracted from The Complete Poems Of Emily Dickinson published in 1975. So the poem studied here is:â€Å" Nature is what we see†. Most of her poems deal with death, religion, immortality and nature. In the poem 668 with see how the speaker is in awe of the nature all around her. Prosody, a mean for the poet to express him/herself: Walt Whitman and Emily Dickinson are completely different when we talk about prosody but they both use it to express themselves. After the Civil War, Whitman wanted to show unity, what it means to be American but most of all, he wanted to show that the world after the war is different. That is why in Chant 33, he uses free verse. There is no meter or rhyme pattern, it recalls his will of breaking with traditions. Through his poem, he show a new and fresh America, different from all the other conventions and from the other countries; this is a democratic poem. This poem is also very long, it is le the longest of the 52 sections of â€Å"Song of Myself†. This is an important detail becauseShow MoreRelatedDeath Is Death And The Idea Of Death1290 Words   |  6 Pagespoem â€Å"Annabel Lee†, the narrator sleeps by the graveside (Poe s Poetry suggested question ). In Poe’s poem â€Å"The Raven†, Death is a f inal dreadful sentence for mankind and dooms the human race. Some of Poe’s characters in his poems feel that death isn’t the final event in life. In â€Å"Lenore† the male character believes that he will see her in heaven, so, the male character doesn’t cry out to her in her death (Poe s Poetry summary and analysis). The male character also accuses others for her death statingRead MoreTranscendentalism : The And The Movement1027 Words   |  5 Pages1820s, and 1830s. List 5 major authors associated with the movement Ralph Waldo Emerson, Henry David Thoreau, Walt Whitman, Emily Dickinson, Explain what Transcendentalist believed about each of the following topics: Human Nature They were to live independently, all you need is your mind, knowledge is born with. They also believed that an institution isn t necessary, and it s better to live independently. Truth A system of thought based, on a belief of the essential unity of all creation. They wereRead MorePoems with Theme with Life and Death and Their Analysis8446 Words   |  34 PagesEI WAI KHAING AN ANALYSIS OF THEMES ON LIFE AND DEATH OF SOME POEMS Abstract: Some basic elements of poem and types of poem are included in this paper. Although there are countless number of poems on Life and Death, only the ones which seem noteworthy are studied and analysed in terms of themes. Different opinions of different poets on life and death found in their poems are also presented and contrasted in this paper. This paperRead MoreANALIZ TEXT INTERPRETATION AND ANALYSIS28843 Words   |  116 Pagesï » ¿TEXT INTERPRETATION AND ANALYSIS The purpose of Text Interpretation and Analysis is a literary and linguistic commentary in which the reader explains what the text reveals under close examination. Any literary work is unique. It is created by the author in accordance with his vision and is permeated with his idea of the world. The reader’s interpretation is also highly individual and depends to a great extent on his knowledge and personal experience. That’s why one cannot lay down a fixed â€Å"model†Read MoreCalculus Oaper13589 Words   |  55 Pageshtm Compulsory Heterosexuality and Lesbian Existence †¨ Adrienne Rich    Adrienne Rich s essay constitutes a powerful challenge to some of our least examined sexual assumptions. Rich turns all the familiar arguments on their heads: If the first erotic bond is to the mother, she asks, could not the natural sexual orientation of both men and women be toward women? Rich s radical questioning has been a major intellectual force in the general feminist reorientation to sexual mattersRead MoreLogical Reasoning189930 Words   |  760 Pageslooking at alternative actions that can be taken, then considering the probable good consequences of each action and the probable bad consequences while weighing the positive and negative impact of each consequence. It’s a kind of cost-benefit analysis. Exercises 1. Columbus Day is an American holiday. Write a short essay that weighs the pros and cons and then comes to a decision about whether there should be more or less public celebration (by Americans and their institutions) on Columbus

Organization Driving Positive Social Change -Myassignmenthelp.Com

Question: Discuss About The Organization Driving Positive Social Change? Answer: Introduction The term change management refers to the collective term for all the different approaches that leads to the preparation and support for the individuals, organizations and teams to make the change in the organization. This can be done by the use of different methods that helps to redefine and redirect the process through which the resources in an organization are used, the process of budget allocation, the other modes of operation that significantly change the company or the organization. The main objective of the change is to derive positive results from any such change that can help improve the performance of the organization. Change can either be positive or negative depending on the change management strategies of the organization. The following essay is based on the study of the change management process considering the case of Woolworths Supermarket in Australia. The investigator has tried to highlight the necessary elements that lead to the change management process. Woolworths Supermarket is an Australian Supermarket chain owned by Woolworths Limited. It was founded in the year 1924 and has its headquarters in Bella Vista town of Australia (www.woolworths.com.au). The company along with its rivals Coles Supermarket accounts for nearly 80% of the total market share. Apart from specializing in groceries it also sells different products ranging from books and DVDs to other beauty and Household products. The retail sector in Australia has employed a lot many people in the country than in any other sectors. The fall in the market share of the company due to lack of a proper vision has made it fall apart from the other competitors in the market. The inability of the mentioned company to satisfy the customers, loss of faith from the products of the organization and some other similar issues have forced the management of the mentioned company to formulate strategies in order to effect a necessary change. Identification and Discussion There are some major issues that make the employees of the organization resistant to changes. Some of them are as follows; Loss of Job- Fear of losing the job is one of the major reasons behind the resistance of the employees to initiate the change management process. The change management process in an organization will generally involve the technological advancement, product change involving smart work, reduction in the cost, fast turnaround times and many other different changes (Appelbaum, 2015). The following means the change will be severely opposed as because it may lead to the reduction or elimination of a certain post or role of an employee. Fear of the Unknown- Fear and panic from unknown changes is another key cause for the employees resistance to change in the organization. The employees may feel the need for holding to the past because they might consider it to be much better and secured than the present situation. This makes them more fearful and diminishes their self confidence. The fear increases when the organization is not sure about the possible impacts of the changes thus leading to strong resistance from the employees. Irrelevant Communication Strategy- The irrelevant communication strategy of the organization is one of the major reasons that lead to the resistance to the change. It is important for the management of the business organization to communicate the changes to be made in the organization to the people of the organization in a proper, efficient and transparent manner (Appelbaum, 2015)(Cameron, 2015). The proper communication helps the employees to be well aware of the changes but the absence of an effective communication leads to a confusion among the employees and they are most likely to resist the change to be undertaken by the organization. Lack of Competence- The employees of an organization might feel the upcoming development process can create problems for them as they might not be able to cope up with the new change. The following fear may come up in the mind as because they are hesitant to accept the new changes or shift into a new routine. Such fears leads to strong resistance. Resistance to change is one of the main problems considered by the managers that may stall the process of development. Woolworths being a large organization also faces similar changes that makes life difficult for the organization and stalls the change that may be undertaken. There are three most critical strategic problems that Woolworths faces. They are, Resistance to reality main - The management of Woolworths faces such problems when the strategy of the management ignores the external reality that they the least control. Some of the main external factors that experiences normal changes are technology, business models, strategies on a certain product, standards, customer choices and many more as such (Cameron, 2015). Woolworths faced a huge challenge at the time of the introduction of the CDs and DVDs as the market opposed the new development in the absence of proper infrastructure to run these products and had the choice for floppy disks and cassettes that had much lower space but ideal installations to run on. Systematic Resistance to Change-The following resistance occurs when a global economyy or the combination of different firms altogether fails to change the response to the threat of the system. It is one of the biggest problems to change as it involves a large space and has a large area to be covered in a single go. Resistance to organizational Change- The resistance to the strategies put forward by the executive management is opposed by the employees of the organization. The main problem that lies within such a resistance is the inability of the employees to accept the new cultural or organizational change. The managers of the organization must conduct meetings and make the employees understand about the projected changes. According to (Cameron, 2015) power is one of the most central aspects of both the social sciences in general and organizational and management theory in particular. Power acts as the most influential part of the social living that takes into consideration the different groups and individuals within the workplace. Power can be considered to be a mere subordinate to organization based social phenomenon. The secondary role of power has been relegated by organizational research leads to a serious shortcoming in the way in which it is conceptualized in organizational and management studies. On the other hand (Deneen, 2014) has stated that during the time of the implementation of change is to make sure to derive a power driven resistance to change as it will have a negative effect on the initiative to change. The managers of Woolworths who fears the loss of power are usually the ones who have a large influence and can interrupt the preparation of a proper management plan.(Cummings, 2014) According to Management of power driven resistance to change requires a proper strategy and a proper understanding of the different stakeholders. Therefore it is better to learning about the influence of the stakeholders and the amount of impact upon the employees of the organization. Therefore (Cummings, 2014) has stated that the success of the change will be highlighted in the organization only when the management implements a proper strategy that identifies the possible amount of resistance that they might face in the context of the change management. Key Ethical Issues Change is inevitable in any organization and it generally arises from the need to improve the allocation of the different resources, bringing a change in the technology, changing the budget of the organization and bring some other notable changes in the organization to make it much more efficient and profitable. The change agent must challenge the present situation and totally bring a change in the status quo by bringing an altogether different perspective to the organizational environment (Doppelt, 2017). A number of different ethical issues arise when the change management takes place within the organization. There are cases when the information collected by the change agents is not aligned with the executive management agenda, the results can get manipulated. The manipulation of the data can point fingers towards the low level employees of the organization and will result in their expulsion. The executive management of the organization decides all the policies related to the chang e and thus they have all the discretionary powers that lead to the change. Therefore there is a chance that change is determined by the power perceptions. This may lead to intentional misstatement of information. There are also cases when the management of the company may highlight the change management process to be a form of more employee engagement within the organizational matters of the company whereas the actual intent behind the change process is to diminish the engagement of the employees within the organization or reducing the employee strength (Hayes, 2017). The management in such cases generally cites reasons like the absence of proper technological knowledge, inability to adapt to changing situations and many more as such. The management of Woolworths must make it a point to identify such different ethical issues and remove the barriers that may lead to resistance from the employees. The management of the mentioned super marketing chain has identified some of the most effective steps to implement and monitor the total process of change management. They are; Identification of the Actual Change- The main step to the beginning of the change management process lies in the clear identification of the particular change to be made within the organization. The management of Woolworths must make sure that they make each and every employee who will be affected by the change (Hon A. H., 2014). The management must define the need for the change and how it will benefit the employees. Presentation of a proper case- The presentation needs to be done in a proper way so that the employees can be made aware of the changes that have an impact upon them. The proper presentation also helps to avoid any form of resistance that would be otherwise harmful to the plan for the change. Creation of a roadmap- The formulation of a roadmap is utmost necessary for the organization to effect a positive change within the organization. The documented strategy for implementation of the change helps to identify the point from where the oorganizatio0n is starting and what are the steps to be taken for implementing the plan perfectly (Kuipers, 2014). Gathering proper information for efficient evaluation- The beginning of the implementation of the change management starts with the consideration of the benefits of gathering and analyzing the information to measure and monitor the progress of the organization. Some of the changes will be easier to measure than the others but it is utmost necessary for a clear report that facilitates better communication. Communication- Clear and effective communication is utmost important to the exercise of the change management process (Lozano, 2015). A proper change management plan depends on rock solid communication structure that not only does determine the plans for the change but also seeks to understand the needs for the particular change. Monitoring and managing risks- Monitoring and the management of the risks is one of the major areas that need to be highlighted by the organization (Botha, 2014). The management of the risks is utmost necessary for the organization as because it helps to identify and mitigate the risks that may occur during such a time. Resistance is a normal reaction to the change process but it can act as a serious threat to the success of the project. A proper anticipation and taking effective steps to curb the risks helps the organization to be successful in leading the change. Continuous Review and improvement of the processes- It is quite necessary for the organization to keep a constant watch on the change process from the beginning. The absence of a proper watch may lead to the failure of the change process and will lead to negative results. Proper Monitoring and review can help to identify the challenges, remove the barriers and meet the objectives of the change process roadmap (Stephan, 2016). Conclusion The following study has revealed the processes by which the organization undertakes the change management process and the different elements that are associated with the process of such a change in the organizational structure. Woolworths has made a huge change in the organizational structure in the last couple of years to cope up with the new challenges and the demands of the modern day customers. The successful analysis of the total study will reveal the different factors like political, social, globalization factors that are associated with the change in an organization, References Appelbaum, S. H., Degbe, M. C., MacDonald, O., Nguyen-Quang, T. S. (2015). Organizational outcomes of leadership style and resistance to change (Part Two).Industrial and Commercial Training,47(3), 135-144. Botha, A., Kourie, D., Snyman, R. (2014).Coping with continuous change in the business environment: Knowledge management and knowledge management technology. Elsevier. Cameron, E., Green, M. (2015).Making sense of change management: A complete guide to the models, tools and techniques of organizational change. Kogan Page Publishers. Cummings, T. G., Worley, C. G. (2014).Organization development and change. Cengage learning. Deneen, C., Boud, D. (2014). Patterns of resistance in managing assessment change.Assessment Evaluation in Higher Education,39(5), 577-591. Doppelt, B. (2017).Leading change toward sustainability: A change-management guide for business, government and civil society. Routledge. Hayes, J. (2014).The theory and practice of change management. Palgrave Macmillan. Hon, A. H., Bloom, M., Crant, J. M. (2014). Overcoming resistance to change and enhancing creative performance.Journal of Management,40(3), 919-941. Kuipers, B. S., Higgs, M., Kickert, W., Tummers, L., Grandia, J., Van der Voet, J. (2014). The management of change in public organizations: A literature review.Public Administration,92(1), 1-20. Lozano, R., Ceulemans, K., Seatter, C. S. (2015). Teaching organisational change management for sustainability: designing and delivering a course at the University of Leeds to better prepare future sustainability change agents.Journal of Cleaner Production,106, 205-215. Stephan, U., Patterson, M., Kelly, C., Mair, J. (2016). Organizations driving positive social change: A review and an integrative framework of change processes.Journal of Management,42(5), 1250-1281. Woolworths.com.au. (2018).{{metaController.metaData.title}}. [online] Available at: https://www.woolworths.com.au [Accessed 19 Jan. 2018].

Write My Paper Essays - Trees, Arborist, Land Management

Most arboricultural work in this period was done on large estates, with one or more crews on a single property for one or more weeks. The cost of such jobs commonly ran into thousands of dollars, which was substantial at the time. Although the arborists of the early 1900s were preoccupied with such tree surgery as cavity filling, they were also engaged in pruning. [url="write my paper"]http://essaywritingservices.org/prices.php[/url] It soon became apparent that pruning was far more important than cavity work for general tree maintenance, especially when it became apparent that most cavities develop from improper pruning, or no pruning at all. It also became clear that pruning was essential throughout the life of the tree, and that the importance of early and constant pruning was often overlooked. In their preoccupation with [url="http://www.roanestate.edu/owl/Research.html"]Research Paper[/url] cavity treatment, the early arborists failed to give pruning the priority that need and practicality would demand.

Anyone vs. Everyone

Anyone vs. Everyone Anyone vs. Everyone Anyone vs. Everyone By Maeve Maddox A promotional announcement for an end-of-year review on NPR set me thinking about the difference between anyone and everyone: The year 2014 has been no fun for just about everyone. The construction struck me as odd because the negative â€Å"no fun† led me to expect anyone, not everyone. Anyone means anybody or any person. It refers to an individual in a group; which one doesn’t matter. Anyone is the usual choice in negative statements and in questions: There wasn’t anyone in the lobby. I didn’t see anyone in the street. The year 2014 was no fun for anyone. Does anyone remember his name? Can anyone learn how to sing? In addition to its use with negatives and questions, anyone is used for emphasis: Anyone could do it, even a caveman. Everyone means everybody or every person. It refers to all the members in a group. Everyone worked late today. Everyone is welcome at the meetings. Her mother asked everyone to contribute to the food drive. The year 2014 was miserable for just about everyone. In some contexts, there is very little difference between anyone and everyone: Correct: Everyone benefits from a just government. Correct: Anyone benefits from a just government. Sometimes they are not interchangeable: Incorrect: The new CEO knows anyone in the business. Correct : The new CEO knows everyone in the business. Note: One could say, â€Å"The new CEO knows everyone who is anyone in the business.† The NPR sentence sounds unnecessarily convoluted to me, but then, it did catch my attention. Some idioms with anyone: anyone’s guess Something that can’t be known until it happens. â€Å"It’s anyone’s guess who will win the election.† anyone’s game An evenly balanced contest. â€Å"Tied in the seventh inning, it was still anyone’s game.† not give anyone the time of day Ignore someone, out of dislike or boorishness. â€Å"The new employee won’t give anyone the time of day.† Idioms with everyone: everyone who is anyone Anyone of any importance. â€Å"We talked with everyone who is anyone in the world of cycling, starting with urban mobility expert Mikael Colville-Andersen.† can’t please everyone No matter what you do, someone will object to it. â€Å"I stopped worrying about what people thought about my art. You can’t please everyone. everyone and his brother an especially large number of people. â€Å"Everyone and his brother had diplomatic representatives there.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:Is She a "Lady" or a "Woman"?The Six Spellings of "Long E"Careful with Words Used as Noun and Verb

Rhetorical Perspectivism Essay Example | Topics and Well Written Essays - 1500 words

Rhetorical Perspectivism - Essay Example Rhetorical perspectivism, as union of communication and Philosophy, postulates that in practicing this stance, there would be a balanced objectivity when it comes to the openness of a person’s mind towards ideas opposing his own thought, and is vital in acquiring unbiased learning. Rhetorics and Perspectivism Rhetorics and perspectivism were once separate ideologies. The art of rhetorics can be traced back to the age of oratorical speeches in Ancient Greece. According to Cline (2010), Greeks of long ago wondered about language, and this curiosity has led to the â€Å"realization, coming from collective political arrangements† that spoken and written language â€Å"had very real effects towards the polis.† This idea is parallel to Aristotle’s view which states that rhetorics is â€Å"a means of persuasion† and makes it as a unique form of art (as Cited in Xiuguo, 2005). It is believed that rhetorics is practiced the way it is because Greeks who could afford education primarily want to learn how â€Å"to speak with authority† for future involvement in the state affairs or Politics (Cline, 2010). Nowadays, rhetorics is seen as a way to â€Å"coordinate social action† in response to an influence of an opinion (Xiuguo, 2005). Perspectivism, on the other hand, is more related to the area of Philosophy. The tenets of perspectivism were conceptualized by Friedrich Wilhelm Nietzsche, where his core assumption argues that there is no absolute truth. However, other contemporary philosophers questioned the â€Å"truthfulness† of Nietzsche’s concept. Clark (n.d.) argues that if Nietzsche’s claim is true, then no philosopher could assure the validity of their assumption, and even Nietzsche’s idea would negate itself (as cited in Olson, n.d.). However, Olson (n.d.) was able to resolve this dilemma by treating Nietzsche’s concept as â€Å"the best way to live one’s life in the absence o f an absolute truth.† Nietzsche’s perspectivism may have been the mother concept of the old phrase: â€Å"the truth at the other side of the table.† Both rhetorics and perspectivism, although different, have their own seats in the room of education. Basically, the two are treated as separate fields of concern, where rhetorics is categorized along with the other pillars of public speaking and perspectivism in the area of philosophy. However, rhetorical perspectivism shifts the normal treatment of both subjects is inter-related bodies of knowledge which are specifically helpful in the area of education, with respect to the different learning strategies of each student. Olson (n.d.) promotes open-mindedness as the main thought of Nietzsche’s perspectivism, and thus, it plays a critical role in the field of debate and argumentation; activities where rhetorics is strongly related. At this point, one can see the vague line connecting the two disciplines which co uld possibly be the key of unraveling the ideas of Cherwitz and Hikins and the birth of rhetorical perspectivism. Cherwitz and Hikins denounce subjectivity and intersubjectivity in rhetorical perspectivism, since it is much like weighing all sides of an argument rather than sticking to one’s belief as indispensable truth. Rhetorical Perspectivism and its Role in Education Lucaites, Condit, and Cuadill (1999) contend that rhetorical perspe

Apple's Balance Sheet Essay Example | Topics and Well Written Essays - 750 words

Apple's Balance Sheet - Essay Example Assets From the provided financial information for Apple for the two six months operating periods taken in 2008 and 2009, it is clear that the company experienced an upward movement in different items regarding assets. Initial cash and its equivalents for the two specified periods represent a significant level of reduction from USD 11.875b in 2008 to USD 4.466b in 2009 (Apple, 2009). Whereas cash and similar cash items growth could not necessarily represent growth in view of liquidity practicality issues, it is appropriate to make the assumption that the materiality of the difference did not affect the overall reflection of business operations as cash flow values indicate. This argument is also supported by the observation of increased short-term marketable securities over the same period by double from USD 10.236b to USD 20.547b which could explain the reflected liquidity difference. Despite the fact that the accounts receivable after relevant reconciliation adjustments give a reduc tion in 2009, the difference does indicate a huge difference in terms of operations. Held inventories also indicate a reduction that would be explained by operations at a time when demand projections would be scaled downwards amidst financial crisis. However, overall liquid assets reflected a growth of USD 1.542b (from USD 32.311b to USD 33.853b), which gives a better reflection that the company grew its liquid assets. Investment in form of long-term securities gives detail of fixed assets and the increase from USD 2.379b to USD 3.865b (37 per cent) confirms the current assets trend as a growth trajectory (Apple, 2009). Other fixed assets elements such as buildings and properties owned increased from USD 2.546b to USD 2.455b, a reflection also reflected in the category of other assets that rose from USD 2.498b to USD 1.935b. To confirm this trend, the overall asset figure was a growth of 9.3 percent (USD 43.237b from USD 39.572b). In support of this information, perhaps the company can consult certain incidental information of cash flow nature to highlight the apparent growth in assets and operation level. The value of income and other operating activities indicate upward movements in net income (USD 2.81b from USD 2.626b) as was the reconciliation movements for income generating activities. Certain operating concepts such as depreciation and amortization illustrate a rise in the charged values, which translates in growth of the associated assets. An increase in the value of these operation costs for instance for depreciation from USD 222m in 2008 to USD 330m a year later reflects a huge hike of related asset base to support operations of the corporation. In other movements, increased stock-based compensations cost by 45 per cent (USD 242m to USD 351m) is an indication of growth in operations that occasion stock-based compensations, translated as growth by the company. It is evident that this information reflects a powerful suitability of Apple as an investmen t destination. Despite the fact that such increase in compensation could also indicate inefficiency in operations at the same operating capacity, the reduction of disposition losses from USD 10m in 2008 to USD 8m in 2009 as well

Report on Multi User Operating Systems Essay Example for Free

Report on Multi User Operating Systems Essay Resources Sharing Concepts of Resource Sharing A multi user operating system can support more that one user at a time, this means that multiple users can share the same system resources simultaneously. The users of a multi user operating system can share both hardware and software resources, the operating system carries out complicated routines to manage all the processes that the users are running. List of shared resources: * Hardware CPU Power, RAM, Hard drive, Peripherals (printer, Scanner, CD ROM) Other peripherals may be made available in a MUOS for users who require them (Floppy disk drive, Speakers, Head Phones, Video Cameras etc. ) * Software Scheduler Software (needed to manage and prioritise tasks). Batch Job Some processes take a long time to complete and can often disturb other computer tasks that are important. A Batch Job is a file that does not require any user interaction, so it is set up to run a number of processes at a later time, often late at night. One example is overnight maintenance at a bank when they update all the accounts so it will not disrupt the other processes during the day. Multi-Tasking Concepts of multi-tasking Multi tasking is when the operating system switches between tasks at a very high speed, it can sometimes seem as though it is performing more than one task at a time. For example, a user could be printing and typing at the same time, and listening to a CD. Many users can access the same resources at (what appears to be) the same time. One disadvantage of this is that it requires a great deal of memory and the processes may run slower. The two types of multi-tasking are co-operative and pre-emptive: * Pre-emptive This is when the applications are forced to give up the CPU after a certain length of time so that the other processes get an equal share of CPU time. (time-sliced). * Co-operative multi-tasking is when it is the current running tasks responsibility to share the CPU to the other processes. One task must finish before the other starts. It is called Co-operative because all the tasks must co-operate for this type of processing to work and there is no time limit on each task. (Round Robin). Advantages / Disadvantages An advantage of Pre-emptive multi-tasking is that some important tasks may be allocated a more time slices so it will not be stalled by other smaller tasks. A disadvantage of both types of multi-tasking is that it requires a large amount of memory to work properly. Background Processing Concepts of background / foreground processing When a task will require a long time to process and requires no user input e.g. downloading a large file from the internet, it can be processed later when the computer is not processing other tasks. Background processing is often used in banks and businesses to process the customers accounts at the end of each day, the operating system can be left to run the process overnight or when the CPU is not currently being used by a task that requires a great deal of processing. Unix command to run background processing Control-Z = Leave process running in background bg = Continue process at background Control-C = move foreground process to background Fg = move the process to foreground Example of a background process If you need to run a large print job, e.g. printing out one hundred copies of a Workbook for a group of students, it can be set as a background process and will only use CPU power when other tasks are not running. Types of Multi-User Operating System Multi-Processor More than one CPU Multi user operating systems can sometimes have more that one processor. In some expensive operating systems it is possible to connect more CPUs to the system and have them work together to execute tasks. Multiprocessing can significantly reduce the time taken to execute each process. An operating system with multiple processors can perform different tasks separately or a task can be split up and processed by different CPUs. Advantages / Disadvantages An advantage is that multi processing systems can be very speedy at completing tasks. A disadvantage is that this type of system is very expensive. Time-Sliced As multi user operating systems share resources, different processes can require different amounts of time. It is possible and to interrupt a large process so that a smaller process to be completed. If you were using a time slicing system then the processor will switch between processes at timed intervals (Pre-emptive). The amount of time allocated to each process is called a time slice. The length of time given for each time-slice is allocated by a program called a scheduler. An advantage is that larger or more important processes may be given more time slices than a smaller task so it can be completed, however this could also be a disadvantage if there are many users executing smaller tasks as they will take longer to be finished. Distributed The distributed system is where a number of systems are connected through a Local Area Network. This can be more powerful than a single processor system and it is capable of online sharing. Hardware Components Processor The CPU is the brain of the operating system. It responds to and processes and instructions that control the computer. The control unit in a CPU controls everything which happens within, the ALU does calculations and is responsible for decision making and the accumulator stores the last data that was decoded for future processes. There are various registers within the CPU, they are the instruction register, which holds the instruction that is being decoded, the program counter stores what part of the program we have reached, the memory address register points to the location where data is being fetched or written and the memory data register is a storage area for data that is currently being transferred between the memory and the CPU. The Fetch-Decode-Execute Cycle has three important stages. * FETCH The CPU collects an instruction from the RAM * DECODE The control unit figures out what to do with it. * EXECUTE The instruction is carried out The speed of an FDE cycle depends on how fast the processor is (the length of time it takes for the signals to be sent to the control bus, and how many T-cycles each assembly instruction takes to execute. Memory Random Access Memory is sometimes known as main memory. RAM is volatile, which means it loses all the stored information when the power is cut off. Some computers also use virtual memory, which is stored in the hard drive but acts like RAM, this is much slower than physical memory. Another type of memory is Read Only Memory (ROM) which can be written to but cannot be erased. Data Storage Devices Floppy disk can be written to and erased, 1.44Mb CD ROM Can be written to but not erased, 700Mb Hard Drive stores many Gigabytes, can be written to and erased Zip Drive can be written to and erased, 100 250Mb Terminals Dumb Terminal A dumb terminal has no processing capabilities as they have no memory or processor of their own, it has only a monitor, keyboard and mouse. They are connected to a central processor. Intelligent Terminal An intelligent terminal contains memory and a CPU and is a standalone device. It only has to connect to the central processor when needed. Command to find terminal type terminfo Input / Output Devices Dumb Terminal Input keyboard and mouse. Output monitor Intelligent Terminal Input keyboard, mouse, scanner, touch screen. Output monitor, printer, speakers Software Components Kernel The Kernel is the heart of the operating system, the lowest level or the central part. Communication with the hardware is through the kernel. In multi user operating systems it is the kernels job to keep each process and user separate and to organize access to the system hardware, including CPU, memory, disk and other I/O devices. Device Handlers A device is any piece if hardware that is used in an operating system. A device handler is a piece of software within the operating system that communicates with the devices and tells them what to do. This is part of the operating system that is responsible for servicing requests of the device request queue. Spoolers (Simultaneous peripheral operations on-line) Spooling is used when data is waiting to go to an output device after it has been processed. The data is placed into a queue so that the CPU can process something else instead of having to slow down to the speed of the output device. Spoolers are used on mainly old devices e.g. old printers that can only handle one job at a time User Interface This is how the user can view the data within the operating system. The main types of user interfaces are; the graphical user interface e.g. Windows and Command driven interface e.g. MS DOS and standard UNIX. The CDI was more complicated to use than a GUI as you would have to know certain commands to do very basic tasks. Bibliography Index http://physinfo.ulb.ac.be/cit_courseware/opsys/ostart.htm http://electronics.howstuffworks.com/operating-system1.htm http://physinfo.ulb.ac.be/cit_courseware/opsys/ostart.htm http://www.canberra.edu.au/~sam/whp/unix-cmd.html http://cm.bell-labs.com/

Comparing Illustrations of H. A. and Margret Reys Opposites :: Compare Contrast Comparing

Comparing Illustrations of H. A. and Margret Rey's Opposites and Beatrix Potter's The Tale of Peter Rabbit Margret Rey and husband H.A. Rey are well known for their writing and illustrating the Curious George books. This paper is going to look at the way H. A. and Margret Rey and Beatrix Potter as authors and illustrators use images to express their feelings through these characters. H. A. and Margret Rey's Opposites, and Beatrix Potter's The Tale of Peter Rabbit will be compared and contrasted. These two authors H. A Rey and Beatrix Potter has created two similar characters. Curious George and Peter Rabbit seem to find mischef wherever they go. There are also some distinct differences between these two books. In Margret Rey's Opposites, husband H. A. uses cartoon looking characters making the illustrations interesting giving it a feeling of fantasy. The characters in this book are all smiling and the colors seem to be more bright and vivid to catch the readers eye. The color yellow to me represents George's curiosity. This bright yellow also makes for a focal point in many of the Curious George books. For example in Curious George's Opposites bright yellow is represented on the majority of the pages. From a small flower taking up just a little area to the pigpen which takes up most of the page. To me this shows the importance or trademark of the yellow in Curious George series. Another book H.A. and Margret wrote was Curious George the original. This book is deal ing with similar characteristics. Curious George becomes curious when he sees that yellow hat lying on the ground. Again the characters are more fantasy like. The faces are all smiling which represents how this is an unrealistic story. Rey tends to use this kind of illustration to show how this is more of fantasy writing and not so realistic. He also uses round shapes rather than pointed or jagged representing innocence. As Curious George seems to be so innocent when he gets into this mischef. Another character that is curious and is always getting into mischef is Peter in The Tale of Peter Rabbit. In this book Beatrix Potter uses a different type of illustrations than does H.A. and Margret Rey.

Harnischfeger Corporation

Financial Reporting & Analysis April 19th, 2013 Case Study- Harnischfeger Corporation 1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. The accelerated depreciation method was changed from to straight-line on all company assets that caused to increase after-tax net income for 1984 by $11. 005 million. The cumulative effect of change in 1984 there will be no reduction in the depreciation expense due to change. in 1984 decreased by $7. 0 million over the previous year.Most of this reduction was a result of the company's agreement with Kobe Steel, Ltd. Under this agreement, Kobe agreed to reimburse Harnischfeger up to $17. 0 million dollars of R;D expense over a period of three years. However, some students argue that Harnischfeger may be cutting its research budget since the actual reduction in Harnischfeger's    1984 R&D expense is more than one-third of this amount. (See Exhibit 4, Notes 6 and 9, in the case. ) 8 . Effective 1984, Harnischfeger began to include in its net sales products purchased from Kobe Steel, Ltd. , and sold to third parties by Harnischfeger.Previously only the gross margin on Kobe-originated equipment was included in Harnischfeger's financial statements. This increased Harnischfeger's sales in 1984 by $28. 0 million but had no impact on its profits. Some students would mistakenly argue that this had an impact on Harnischfeger's net income. (See Exhibit 4, Note 2, in the case. ) Although some of the above are pure accounting decisions with no direct cash-flow consequences, the other decisions affect the company's reported profits as well as its cash flow. The instructor should ask the class to identify the latter-type decisions among the above.Discussion of Question 2 The above analysis shows that most, if not all, of the reported profits of Harnischfeger in 1984 are produced by accounting changes. Therefore, the accounting changes helped the management report a signific ant profit rather than a modest loss. The instructor should point this out to the class and ask: Why do you think the management of Harnischfeger made these accounting changes? Students point out a number of possible motives for the accounting changes: 1. Boost the company's stock price so that the company could raise new capital, 2.Meet the earnings targets of the company's top management compensation plan, 3. Avoid the violation of debt covenant restrictions, and 4. Improve the company's image with the customers, dealers, and prospective employees. Some students argue that the analysis in Question (1) shows that it is too complicated for an average investor to â€Å"see through† the impact of all the accounting changes. They further point out that, even if many analysts recognize the effect of the company's accounting decisions on the 1984 profits, it is quite unlikely that the analysts would be able to assess the impact of these changes in future years.Other students are l ikely to argue that the market processes the reported profit numbers efficiently. They argue that there are some sophisticated analysts who could perform the analysis that was done in the class. The instructor should encourage this discussion. At some point in the discussion, the instructor should intervene and summarize the evidence from the research literature: 1. There is considerable evidence in finance and accounting literature that shows that the capital markets are generally efficient. 2.For stock prices to reflect reality in an unbiased manner, it is not necessary that everyone in the market has to process the information correctly. As long as there are some sophisticated investors who can â€Å"see through† the company's accounting changes, the stock price will reflect this due to the possibility of arbitrage by these investors. 3. The accounting studies that examine the stock market reaction to accounting changes conclude that the market is not fooled by the account ing decisions of firms. However, the evidence presented in these studies is not conclusive.Also, these studies do not examine whether the stock market recognizes the recurring effects of accounting changes. Without additional research, it is difficult to make conclusive statements on this issue. 4. Even if capital markets see through the effects of accounting changes, managers may believe otherwise in making accounting decisions. This is likely to happen if there are no significant penalties associated with such behavior. Even if investors fully recognize the impact of Harnischfeger's accounting decisions, there are other reasons for the company's managers to make these decisions.As Exhibit 2 in the case indicates, the top management of the company is awarded significant bonuses based on the company's reported profits. This provides an incentive for the managers to boost profits through accounting changes. However, if the compensation committee of the company's board of directors re cognizes this possibility, the committee could adjust the reported profits before awarding management bonuses. The instructor should challenge the students by asking: If investors can see through these changes from public information, why can't the board do it, especially when it has access to additional information in the firm?The third possible motive that is mentioned by the students is the desire of Harnischfeger's management to avoid the violation of debt covenant restrictions. Since the company recently experienced the painful consequences of violating these restrictions, it is plausible that the management changed the accounting policies to avoid future violations of the debt restrictions. If debt covenants are specified in terms of accounting numbers, managers have an incentive to choose accounting policies to minimize the violation of the covenants.However, if lenders recognize this possibility, lending agreements would be modified to avoid this possibility as long as the c ost of such a modification is not significant. The fourth possibility is that the accounting decisions are motivated by a desire to convince the company's customers, suppliers, dealers, and employees that Harnischfeger is again back on track and is viable. Given the nature of the company's products, a lack of confidence in the company's viability is likely to impair the company's ability to sell its products.In fact, the company was negotiating long-term contracts in 1984 with the governments of Turkey and China. It is quite possible that the company's return to profitability might have helped the management in this respect. Similarly, the company's ability to attract and retain talented employees might have been helped by the image that the company was back on track. During my visit to the company, Harnischfeger's management pointed out one additional factor in the company's accounting decisions: the role of internal management considerations.The company used the same set of accoun ting rules for external reporting and for internal management accounting. The company's product pricing was based on fully allocated product costs, and therefore its accelerated depreciation policies apparently caused its products to be overpriced relative to competition. In addition, the higher depreciation charges led to increased capital reinvestment demands from its divisions for maintaining and replacing the company's fixed assets.The company's management mentioned three principal reasons for its accounting decisions: (1) a belief that the external users of accounting data did not adjust for Harnischfeger's conservative financial reporting when comparing the company's performance with other companies in the industry, (2) the unpleasant experience with its debt covenant restrictions, and (3) the interaction between management accounting and external reporting. These reasons are discussed in greater detail in my paper, â€Å"The Anatomy of an Accounting Change. â€Å"Underlying all the accounting changes was a reporting philosophy outlined by the then chief financial officer and the current president of the company: In accounting there is no such thing as absolute truth. The same underlying reality can be accounted for using a range of assumptions. The earlier philosophy of this company was to choose the conservative alternative whenever there was a choice. Now we have decided to change this. We would like to tell the world that we are alive and well. We wish to tell the truth but do not want to be overly conservative in doing so.When the outside world compares our financial performance with that of other companies, they may or may not take the time and effort to untangle the effects of the differences in financial policies that various companies follow. My own belief is that people adjust for the obvious things like one-time gains and losses but have difficulty in adjusting for ongoing differences. In any case, these adjustments impose a cost on the user . If people adjust for the differences in accounting policies when they compare us with other companies, then it should not matter whether we follow conservative or liberal policies.But suppose they do not adjust. Then clearly we are better off following the more liberal policies than conservative policies. I am not sure whether people make the adjustments or not, but either way we wish to present an optimistic version of the picture and let people figure out what to do with the numbers. As a company you have to put the best foot forward if you want to raise capital, convince customers that you are a viable company, and attract talented people to work for the company. I feel that the financial reporting should help rather than hinder the implementation of our operating trategy. In my opinion, the changed accounting format highlights the effectiveness of our strategy better than the old policies do. The instructor can sum up the class discussion on question (2) by mentioning the view s of the management described above. Discussion of Question 3 After completing the analysis of Harnischfeger's accounting policy changes, the class should be asked to assess the company's future. At this point, I go back to my original question to the class, namely, â€Å"Is it worthwhile to invest in the company's stock in early 1985?    I call on a student who considers the company's stock a good investment and ask him or her to explain why. Harnischfeger's turnaround strategy consists of four elements: (1) changes in top management, (2) cost reductions to lower the company's break-even point, (3) reorientation of the company's business, and (4) restructuring the company's finances to facilitate the implementation of the reorientation strategy. The changes in the top management seem to be good. The new chief executive officer (CEO) has considerable experience in Harnischfeger's industry.The new CEO demonstrated his credibility with the financial community by successfully negoti ating with the company's lenders to restructure the company's debt. The new management has taken several steps in the right direction. The company's cost-reduction programs seem to be paying off. These programs were helpful in reducing the company's losses in 1984. The financial management of the company also seems to be sound. The cost-reduction programs and the pension restructuring have improved the company's cash flow.The total cash-flow analysis, shown in Exhibit 1, indicates that the company has been able to generate positive cash flow from its operations in 1984. The company raised substantial new capital through a public offering of debentures and common stock and used the proceeds to pay off all of the company's restructured debt. Finally, the company's business strategy seems to be sound. The management recognized the potential to exploit the company's strength in the material handling equipment business.Through its Harnischfeger Engineers subsidiary, the company planned t o expand in this area and concentrate on the high margin â€Å"systems† business. This strategy is likely to help the company to move away from the mining and construction equipment business, which is a low-growth and cyclical industry, to a higher-growth and more stable business. Students who are optimistic about the company's future cite the above factors as the reasons for their support for the company and its management.They argue that these factors indicate that the company's new management has the right ideas and knows how to turn the company around. These students suggest that the management's accounting decisions were part of its attempt to implement the company's strategy and are therefore constructive. The instructor should wrap up the case discussion by reviewing the company's motives for its accounting decisions. The instructor should point out that understanding these motives is essential for an analyst who is interested in assessing the company's current perform ance and its future potential.The instructor may end the class by taking a second vote on the investment potential of the company's stock and sharing with the class the subsequent events described below. SUBSEQUENT DEVELOPMENTS The following events describe the developments subsequent to the time of the case. As can be seen, Harnischfeger seems to have succeeded in implementing its strategy effectively. Also, the company continued to liberalize its financial reporting policies. 1985 1. The company changed its accounting for duration patterns and tooling. Previously, the cost of the patterns and tooling was expensed in the year of acquisition.Under the new method, these costs are capitalized and amortized over their estimated useful lives. 2. Harnischfeger reported a net profit of $0. 74 per share for fiscal 1985. The accounting change described above contributed $0. 24 per share to the reported profits. 3. The company raised $147 million by issuing preferred stock. 1986 1. Mr. Goess el was appointed as the chairman and CEO of the company, and Mr. Grade was appointed as the president and chief operating officer (COO). Previously, Mr. Goessel was the president and COO, and Mr. Grade was the CFO. 2.Harnischfeger acquired Beloit Corporation, a producer of papermaking machinery and systems, for $175 million in cash. Later in the year, stock equivalent to a 20% equity interest in Beloit was sold to Mitsubishi Heavy Industries, Ltd. , for $60 million in cash. 3. The company acquired Syscon Corporation, a firm based in Washington, DC for $92 million in cash. Syscon developed advanced computer systems for military markets. 4. Harnischfeger announced a plan to sell the company's Construction Equipment Division for approximately $17 million in cash and $55 million in debentures. . The company reported that Harnischfeger Engineers received a major order for the design of an automated car assembly plant. 6. Harnischfeger reported a net loss of $1. 14 per share for fiscal 19 86. This consisted of a profit of $2. 15 per share from continuing operations, a loss of $4. 45 per share from discontinued operations (Construction Equipment Division), and a gain of $1. 16 per share from the adoption of the new pension accounting rules. 1987 1. Harnischfeger received a takeover offer from Columbia Ventures, Inc. , for $19 per share in cash.The company considered the offer inadequate and rejected it. Exhibit 1 Total Cash-Flow Analysis ($ in thousands) |                                                                                                          |1984                         |1982                         |1981                         | |                                                                                                          |                               |                               |                               | |Working capital from operations                                                          | $ 2,961                   | $ 1,763                   | $ (55,902)             | |(Increase)/decrease n accounts receivable                                           |(23,908)                   |(5,327)                   |42,293                      | |(Increase)/decrease in inventories                                                       |9,282                      |56,904                      |26,124                      | |(Increase)/decrease in refundable income taxes and related interest    |                               |                               |                               | |                                                                                                          |11,289                      |(2,584)                   |(6,268)                   | |(Increase)/decrease in other current assets                                        |259                         |10,008                      |(439)                      | |Increase/(decrease) in accounts payable                                              |16,488                      |(1,757)                   |(3,302)                   | |Increase (decrease) in employee compensation and benefits payable       |                               |                               | |                                                                                                          |698                         |(15,564)                   |(3,702)                   | |Increase/(decrease) in accrued plant closing costs                               |(3,888)                   |(14,148)                   |20,496                      | |Increase (decrease) in other current liabilities                                  |    (3,181)                |    (15,927)                |    (3,030)                | |Cash from operating cycle                                                                   | $ 10,000                | $ 13,368                | $ 16,270                | |Minus plant and equipment additions                                                    |    (5,546)                |    (1,871)                |    (10,819)                | |Cash before dividends, investments, and    external financing                |                               |                               |                               | |                                                                                                          |$ 4,454                   |$ 11,497                   |$ 5,451                   | |Minus cash dividends                                                                   à ‚         |    0                         |    0                         |    (2,369)                | |Cash before investments and external financing                                     | $ 4,454                   | $ 11,497                | $ 3,082                   | |Minus advances to unconsolidated companies                                           |(2,882)                   |0                            |0                            | |Plus other                                                                                           |    269                      |    1,531                   |    848                      | |Cash before external financing                                                             | $ 1,841                   | $ 13,128                | $ 3,930                   | |                                                                                                          |                               |                               |                               | |External Financing:                                                                            |                               |                               |                               | |                                                                                                          |                               |                               |                               | |Proceeds from senior notes and subordinated                                        |                               |                               |                               | |Debentures                                                                                           |$ 120,530                |$ 0                         |$ 0                         | |Conversion of export and factored receivable sales to debt                   |                               |                               |                               | | 0                            |23,919                      |0                            | |Restructured debt                                                                               |0                            |158,058                   |0                            | |Debt replaced, including conversion of    receivable sales of 23,919       |                               |                               |                               | |                                                                                                          |0                            |(158,058)                |0                            | |Repayments of debt                                                                               |(161,500)                |(760)                      |(9,409)                   | |Increase (repayment) of short-term bank notes payable                         |2,107                      |(3,982)                   |(2,016)                   | |Other increases in debt                                                                      |1,474                      |0                            |25,698                      | |Issuance of common stock                                                                      |21,310                      |0                            |449                         | |Issua nce of common stock warrants                                                       |6,663                      |0                            |0                            | |Salaried pension assets reversion                                                       |    39,307                   |    0                         |    0                         | |Cash from external financing                                                                | $ 29,891                | $ 19,177                | $ 14,722                | |Net increase (decrease) in cash    and temporary investments                   |                               |                               |                               | |                                                                                                          |$ 31,732                   |$ 32,205                   |$ 18,652                   | 2. What is the effect of the depreciation accounting method change on the reported income in 1984? How will this change affect profits in future years? It increased the net income to $11 million for 1984 or $. 93 per common and common equivalent share. The straight-line method will allow the assets to continue to depreciate in the same amount for the life of the asset.This change will increase profit in future years even thought the depreciation expense in strait-line will be higher that would’ve been with accelerated method. 3. What is the effect of the depreciation lives change? How will this change affect future reported profits? As a result of going t o strait-line the company also has changed its estimated depreciation lives on certain U. S. plants, machinery and equipment and residual values on certain machinery and equipment, which increased net income for 1984 by $3. 2 million or $. 27 per share. No income tax effect was applied to this change. This change should report higher profits in the coming years. $3. 2 million or $. 27 per share. No income tax effect was applied to this change. This change should report higher profits in the coming years. 4.The depreciation accounting changes assume that Harnischfeger’s plant and machinery will last longer and will lose their value more slowly. Given the business conditions Harnischfeger was facing in its primary industries in 1984, are these economic assumptions justified? Not necessarily, they can not fully predict the outcome of these changes but history shows them that as long as their plant machinery are more up to date production will perform at a better rate which shoul d lead to valuable resources needed to conduct good business. 5. In Note 7, Harnischfeger describes the effect of LIFO inventory liquidation on its reported profits in 1984.Describe what is meant by LIFO liquidation and how liquidation affects a company’s income statement and balance sheet. By LIFO liquidation means when a company’s accounting sells its oldest inventory since the current sales are higher then current purchases then the liquidation will occur, meaning that older inventory will be sold. The effect of the LIFO liquidation on the company’s income statement is an increase in net income by $2. 4 million or $. 20 in fiscal year 1984. There is no income tax effect. On the balance sheet there is a decrease of inventory, due to liquidation. 4. The depreciation accounting changes assume that Harnischfeger’s plant and machinery will last longer and will lose their value more slowly.Given the business conditions Harnischfeger was facing in its primary industries in 1984, are these economic assumptions justified? They cannot fully predict the outcome of these changes but history shows; however, we know they were experiencing a drop in sales this would also mean that they were giving less use to their machinery, and that would cause less wear and tear to the machinery justifying and increase on the useful life of the asset. 5. In Note 7, Harnischfeger describes the effect of LIFO inventory liquidation on its reported profits in 1984. Describe what is meant by LIFO liquidation and how liquidation affects a company’s income statement and balance sheet.The liquidation means selling of older inventory since the current sales are higher then current purchases then the liquidation will occur and as result any inventory not sold in previous periods must be liquidated. The company will benefit by an increase in net income by $2. 4 million or $. 20 in fiscal year 1984. Meaning that the net loss of previous year 1983 was reduced by a pproximately 15. 6 million. The balance sheet would have decrease of inventory from 12. 6 mil in 1983 to 5. 5 mil in 1984. 6. Note 8, states Harnischfeger’s allowance for doubtful accounts. Compute the ratio of the allowance to gross receivables (receivables before the allowance) in 1983 and 1984.What would the allowance have been if the company maintained the ratio at the 1983 level? How much did the pre-tax income increase as a result of the changed ratio in 1984? The company's provision for doubtful accounts receivables as a percentage of total receivables was 8. 4% in 1984. The corresponding percentage in 1983 was 11. 3%. If the company maintained the same percentage provision in the two years, the bad debt expense in 1984 would have been $1. 5 million more than the reported expense. 7. Note 9, page 216, states that Harnischfeger decreased R&D expense in 1984 relative to the previous two years. Do you think this change was motivated by business considerations or accountin g considerations?How did this change affect the company’s reported profits in 1984? Also R&D expense in 1984 decreased by $7. 0 million over the previous year. Most of this reduction was a result of the company's agreement with Kobe Steel, Ltd. Under this agreement, Kobe agreed to reimburse Harnischfeger up to $17. 0 million dollars of R;D expense over a period of three years plus the company was reduced in its size so there was no need to that big expenditures on R;D. 8. Note 11, describes a number of changes in Harnischfeger’s pension plans in 1984. Describe these changes as clearly as you can. What are the economic consequences of these changes to Harnischfeger and its workers?The reduction in benefits and wedges were significant from 1982 to 1984. In 1984 the pension expenses accounted for 1. 9 million, 1983 for 6. 5 million and 1982 for 12. 2 million The change in the return on investment assumption is for all US plans. The economic consequence is that there will be less expenditure made by these pension owners during the lifetime of their pension. The company established a new plan, which goal was an improvement in the minimum pension benefit. This constituted in a restructure of the Salaried Employees’ Retirement Plan. From one side that decision could help the company to rebuild the trust of customers and suppliers for continuing in business.From the other side, the workers would suffer a significant economic lost and could lose the motivation to work for the company. But there is a possibility that a positive view could emerge because they could appreciate the company’s efforts to keep them working there, and then cooperate to take the company to the next level. 9. How did the pension plan changes affect Harnischfeger’s financial statements in 1984? Are these changes likely to affect future profits? The effect of the changes in the investment return assumption rates for all U. S. plans, together with the 1984 restruc turing of the U. S. Salaried Employees' Plan, was to reduce pension expense by approximately $4. 0 million in 1984 and $2. million in 1983, and the actuarial present value of accumulated plan benefits by approximately $60. 0 million in 1984. This may have an effect on future profits. The pension plan changes affected positively the statements in 1984. Less assets were available for benefits; therefore, more income was reflected in the financial statements, which contributed to the cash to pay debt obligations. Furthermore, if reducing the debt, company could recover the banks and shareholder’s trust. 10. Summarize all the accounting changes Harnischfeger made in 1984, and their effects on pre-tax profits and cash flows in 1984. 1. Change in the recognition of some types of sales. This resulted in a change in sales calculation.Harnischfeger incorporated products purchased from Kobe Steel, which were re-sold by the company, into its net sales. This increased aggregate sales and cost of sales by $28 million. The effect of the change in sales calculation was an increase in both aggregate sales and cost of sales by $28 million. Also, profit margin dropped from 1. 55% to 1. 44%, which represented a 7. 1% change in profit margin. 2. Change in the fiscal year for some foreign subsidiaries. By changing the fiscal year of foreign subsidiaries (ending period of September 30 instead of July 31), the effect was the lengthening of the 1984 reporting period for the subsidiaries from 12 months to 14 months.This increased sales by $5. 4 million. 3. Change in the depreciation methods on assets. The depreciation policy for financial reporting purposes was changed to a straight-line method from a principally accelerated method. The effect of the change in depreciation method (straight-line method) was a net income of $11 million realized in 1984. Overall, depreciation charges resulted in an increase of $3. 2 million in net income in 1984. 4. Change in the use LIFO liquidat ion in inventory valuation. The effect of LIFO inventory liquidation was an increase in 1984 net income by $2. 4 million, as gains. 5. Change in the allowance for doubtful accounts.The company adjusted its allowance for doubtful accounts to 6. 7% of sales for 1984 from 10% of sales in 1983. The effect of the change in the allowance for doubtful accounts was that it resulted in $2. 9 million in operating income for 1984. 6. Change in the R&D expenses. Harnischfeger significantly reduced its R&D expenses to $5. 1 million in 1984, from 412. 1 million in 1983. The effect of the change in R&D expenses was an increase in operating profit by $9. 1 million. 7. Change in employee pension plans. The effect of the change in pension plans was a reduction in pension expenses by $14 million and increase in net income by $3. 9 million, and a positive cash flow. 11.Accounting statements are used by investors, lenders, customers, employees, and governments in dealing with Harnischfeger. Among these groups, who is most likely to â€Å"see through† the above accounting changes, and who is least likely to do so? The least likely to â€Å"see through† the accounting changes are just normal people who don’t know accounting concepts because some methods of reporting can overstate or understate the numbers without a sustainable change so investors, lenders, and governments should be the ones to most likely â€Å"see through† the change and based on what they see they make a decisions. Employees in accounting, finance, and upper management should be able to â€Å"see through† the changes. 12.Are the accounting changes likely to help or to hinder Harnischfeger’s ability to implement its business plan? Be as specific as possible. Even thought the changes indicate an optimistic move, it does not guarantee that the company is going to be able to implement its business plan. The changes made strongly justify company’s boost in the periods an alyzed. From my point of view, company reflects a positive result on management through its financial reports. Basically the mission to satisfy shareholders and business related entities such as banks and suppliers was accomplished by showing the ability to overcome financial problems through management based on the financial statements.However, the accounting practice can be a matter of numbers’ convenience and it can be altered just to show easy actions. 13. Overall, what is your assessment of Harnischfeger’s future as of 1984? The company is taking a risk by expecting that the one-time boost in income and cash in 1984 will enable the company to successfully expand internationally and grow in new high tech areas and become profitable once again. They wanted to make their financial statements look pretty so that investors would buy their stocks and suppliers would continue giving credit for being able to produce product and sell. They need to stop playing with account ing methods and hiding the true story otherwise they will be in danger to not survive in a long run.