Biography of Rudyard Kipling Essay -- Rudyard Kipling Writers Authors

Life story of Rudyard Kipling 1865 - Kipling is conceived in Bombay, India. 1871 - Kipling and his more youthful sister Alice are isolated from their folks and sent to Britain to be taught. 1878 - Kipling enters state funded school in North Devon. 1882 - Kipling closes his conventional instruction and comes back to India to turn into a learner writer. 1886 - Publication of Departmental Ditties. Kipling starts to become famous as a youthful author of some notoriety. 1887 - Soldiers Three, In Black and White, The Phantom Rickshaw, Wee Willie Winkle, The Story of the Gadsbys, and the narratives later gathered in The Smith Organization, The City of Dreadful Night, and Letters of Marque, were all composed and distributed. 1889 - Kipling comes back to London and sets out upon a time of rising popularity and outrageous efficiency. Kim, The Jungle Book, Stalky and Co., Captain’s Courageous , The Seven Seas and The Days Work are totally distributed to extraordinary achievement. 1891-Marries Caroline Balestrier and emigrates to the USA 1899 - Death of first conceived kid, Josephine, in New York. 1900 - Begins visit in South Africa. Becomes driving defender of the Boer War. 1908 - Greatly frustrated by the Liberal governments strategy in South Africa, Kipling comes back to England. 1914 - World War one starts. Kipling accepts his since quite a while ago held doubt of the Germans has been supported. He again turns into an energetic advocate of the British war exertion. 1915 - Kipling’s multi year old child John vanishes in fight. Kipling never truly recuperates from the misfortune. Kipling is determined to have the sicknesses that would later murder him. 1... ...nsued when John Kipling vanished in real life just a month after his appearance. Kipling considered the to be settlement at Versailles as another disloyalty, taunting the penances of the fallen partners. For his staying two decades, he persevered through steady torment and inconvenience from a progression of misdiagnosed stomach infirmities. In his life account Something of Myself (1935) , Kipling makes no notice of his long stretches of anguish, similarly as he additionally stays away from notice of different catastrophes throughout his life. He kept on composing, and to build up his specialty, until an amazing finish. He passed on in January 1936. Works Cited Kipling, Rudyard. Something of Myself and Other Autobiographical Writings, ed. Thomas Pinney. Cambridge: Cambridge University Press, 1990. Sullivan, Zoreh T. Stories of Empire : The Fictions of Rudyard Kipling. Cambridge: Cambridge University Press, 1993.

Kate Chopin essays

Kate Chopin articles Kate Chopin is a splendid author. Her composing vocation is during the late 1800s. She lives in a period where ladies are explicitly stifled and their sentiments are not esteemed. Her composing holds more in the same way as our time than the time soon after the Civil War. In spite of the fact that her life was brimming with death, she despite everything lived as cheerful a real existence as she could by writing in such an intense and brave way. Kate Chopin was conceived as Catherine OFlaherty. She was brought into the world July 12, 1850. She is the little girl of Thomas and Eliza OFlaherty. Kates father, Thomas OFlaherty, was conceived in Ireland in 1805. He went to the United States in 1823. In 1825 he turned into a vendor in St. Louis. In 1855 he kicked the bucket abruptly in a train wreck when she was just four. His unexpected demise drove all his family into new associations with one another and the world. Thomas first spouse, Catherine de Reilhe, wedded Thomas in 1839. She was a French-Creole young lady, who kicked the bucket subsequent to bringing forth their child, George. In 1844, Thomas wedded Eliza Faris. They had three kids together: Jane, who passed on at labor; Thomas Jr.; and Catherine, who we know as Kate Chopin. After the dads passing, Eliza needed to adapt to being a widow. Kates adolescence comprised of a bereaved mother, and a bereft extraordinary grandma. As a kid, Kate experienced numerous passings. She turned out to be genuinely near her relative George OFlaherty. George was a Confederate solider during the Civil War and kicked the bucket from typhoid fever subsequent to being discharged from jail in 1862. After her dad and siblings demise, Kate appeared to have crumpled. She turned out to be faintly sick, and it took her a few years to recuperate the damaging occasions of her youth. These occasions changed her for all time which made her exceptionally attentive. Kates incredible grandma, Madame Charleville, showed her French. Truth be told, that was the main thing she would talk around Kate. Madame ... <!

Looking For the Best Short Essay Samples

Looking For the Best Short Essay SamplesDo you want to use some of the short essay samples free? This is very important because you can be totally wrong about some of the essay samples and actually get a lot of things wrong in your essay. In order to make sure that you get everything right, you need to see a sample first before you write it.However, even if you do get a sample, you can still make mistakes and some people will question whether or not you can make corrections yourself without paying for it. You need to take this seriously because it will still be used against you if you are in a position where you have to pay for your essay. The best way to avoid this is to see a sample of each kind of essay.The main thing is to look for samples of essays that are similar to yours. If you want to get that essay writer job, you need to use samples to guide you. Many people use the same kind of essay and then find it difficult to get a new job simply because they cannot adapt to these es say writers who use different styles and do not have a lot of confidence in their own work.It is often a bit of an easy job to adapt to new writers as they are mostly not used to this is why they usually adapt so easily. Some people have the tendency to write the way they have always written, but if you look at a lot of the short essay samples, you will find that many of them use exactly the same styles as what you would have done. They might have slightly more or less style in their writing but most of them use the same approach and they are relatively easy to read.But if you find an essay sample which uses some of the things that you know that you do not like, it is important to write about it so that you get a better understanding of how to write around this style. Also, you should consider going online and doing some research so that you can actually understand how this type of writing style works.The best way to make sure that you understand this kind of writing is to study the information that you need in order to make sense of it. There are lots of places where you can get this information and they all have different ways to help you understand.If you really do not have time to read about this specific thing on the internet, then you can always look through magazines, books and newspapers. If you have never had to write essays before, then you will need to learn this information and incorporate it into your own essay writing.Of course, there is no point in writing something else if you cannot find a sample that suits your personality and has the exact same writing style as you have. There are a lot of free writing samples that you can use to get the same essay writer job that other people are using.

Case Study Movie Exhibition Industry Essay - 1529 Words

Strategic Analysis of Movie Exhibition Industry By: Kim Saline February 24, 2010 Objective: To provide an analysis and make recommendations to increase revenue in the movie exhibition industry. Overview: Ticket sales for movie theaters are at their lowest point since 1996. With the core demographic group expected to grow slower than the US population and with technological advances growing at speeds faster than the industry can keep up, ticket sales will continue to decline if the current business strategy continues to be followed. Concession sales and ticket sales are the two biggest sources of revenue for a movie theater. Both continue to increase in cost to the consumers and may have reached a price point that is starting†¦show more content†¦They also initiate the contracts with the theaters and negotiate the percentage of box office sales they will receive. Many of the distribution companies are integrating with the production studios because the need for distribution is diminishing with the conversion to digital. This makes these suppliers a strong force. On the concession side the bargaining power is weak due to economies of scale. Theaters earn most of their profits on concessions so they use their power to reduce their costs from their suppliers. 4. The bargaining power of buyers: The outlook for the target market isn’t favorable for the movie industry because it will not be growing as fast as the overall population. Buyer power is a strong force because of the target market and several other factors including: the undifferentiated product offered, switching to an alternative is simple and low cost, and customers can stay home and watch movies. The consumers are also complaining about concession and ticket costs, along with the advertisements before the film is shown. 5. The threat of substitutes: This is the strongest force of competitive pressure that the movie exhibition industry faces. Not only are they competing among each other but they have to compete with every leisure activity a consumer has to choose from. Consumers are also investing in home theaters. TV’s are bigger than ever and have digital and 3D capability. As the costs of all the components go down consumers areShow MoreRelatedCase Study – The Movie Exhibition Industry2267 Words   |  10 Pagesï » ¿ [Header] Case Study – The Movie Exhibition Industry 1 Case Study: â€Å"The Movie Exhibition Industry† Strategic Planning - BS400 October x, 2013 Overview/Introduction My analysis will cover competition from substitutes and the change in buyer behavior and demographics. I will use the five forces model of competition and a SWOT analysisRead MoreFilm and Movie Industry1612 Words   |  7 PagesExam Case Study Fall Semester: 2012 / 2013 The Movie Industry in 2008 (Case A amp; B) MBA Student: Waseem Hasan Ismail Submit to: TAGSB Administration 27 February 2013 Table of Contents Introduction 3 The Movie Industry in 2008 (Case A) 4 PESTEL Analysis – External Environmental 4 Porter’s five Analysis 4 Profitability Model for movie theaters 4 Key strategic issues facing movie theaters 4 Strategic actions that exhibitions might consider 4 The Movie Industry in 2008 (Case B)Read MoreDigital Convergence Impact On The Film Industry1410 Words   |  6 PagesThere has been an extreme advance in media technology, especially that used in film industry. This includes the creation of analog-to-digital converters, technology convergence, and the changes in the media industry and audiences. In this article, I will analysis how digital convergence impact on the film industry structure, forms of consumption with the innovation of revenue models and cultural production. Industry Structure In the digital era of convergent media, the most obvious about the changeRead MoreHistory of Film Exhibition Prior to 19272673 Words   |  11 Pagesstage), movie exhibition in the United States was still growing into the massive industry it represents today, and it reflected in the films being produced. By examining the history of film exhibition prior to 1927 in general, and the experiences of Denver and New York in particular, it will be possible to understand how the mediums nearly thirty-year existence prior to sound was characterized by a chaotic, open-ended exhibition system that nevertheless predicts the gradual takeover of exhibition byRead MoreImpact Of Digital Media On Cinema1690 Words   |  7 Pagesmedia. The following sections will provide a detail analysis of these changes. Tryon (2009) examines the transformation of cinema to the digital form. The proliferation of new portable technologies sparked the debates about the changes in the film industry. On the one hand, there are concerns that digital media and home entertainment systems threaten the future of cinema, as they provide viewers more choices and flexibility in watching movies. On the other hand, media companies also recognize the potentialsRead MoreHanson Production18651 Words   |  75 Pagescompany, was faced with the same situation for every Broadway production: where to locate, how many seats, what to charge and how to promote and market the production. There are three separate venues, with three separate value propositions to the studio, case and audience. While bigger means more seats and more revenue for each show, there is a capacity percentage that must be factored in to the decision due to the increased rental costs. Smaller venues may lead to higher capacity percentages, but ultimat elyRead MorePornography In The Media1532 Words   |  7 Pagesincluding books, magazines, postcards, photographs, sculpture, drawing, painting, animation, sound recording, writing, film, video, and video games. The term applies to the depiction of the act rather than the act itself, and so does not include live exhibitions like sex shows and striptease. The primary subjects of present-day pornographic depictions are pornographic models, who pose for still photographs, and pornographic actors or porn stars, who perform in pornographic films. If dramatic skills areRead MoreMacro Environment Factors on Cinema2883 Words   |  12 Pagessummarises an operational synthesis of these key drivers. Statistics for cinema screens, attendance, and seating capacity are shown in the appendix. INTRODUCTION With the support of several government agencies, Singapore, predominantly an import exhibition market has ambitious plans to develop its film and cinematic capabilities over the next decade (Singapore Media Fusion, accessed 21 May 2010). The local cinema goer has become more discerning as consumer expectations remain high. Patrons are nowRead MoreMovie Exhibition 2013 Avengers6511 Words   |  27 PagesRead the Case Study and answer the following questions: †¢ What changes in the external environment put companies in the difficult position in this industry? Support your answer by conducting PESTEL and Five-Forces Analyses. †¢ How could a company operating in this industry react to the identified challenges? †¢ How does the structure of the industry affects profits? The Movie Exhibition Industry 2013 IT IS APT that 2012’s top-grossing ï ¬ lm was The Avengers, because movie studios and exhibitorsRead MoreThe Studio System Essay14396 Words   |  58 PagesThe Studio System Key point about the studio system could be: Despite being one of the biggest industries in the United States, indeed the World, the internal workings of the dream factory that is Hollywood is little understood outside the business. The Hollywood Studio System: A History is the first book to describe and analyse the complete development, classic operation, and reinvention of the global corporate entities which produce and distribute most of

Critical Thinking Regarding the Book Blink Essay - 1591 Words

Critical thinking is defined as purposeful, reflective judgment that manifests itself in giving reasoned and fair-minded consideration to the evidence, conceptualizations, methods, contexts, and standards in order to decide what to believe or what to do (Facione, 2011). I believe that Malcolm Gladwell is trying to tell readers of Blink that critical thinking can be done in just a few short minutes. â€Å"What is Blink about? It’s a book about rapid cognition, about the kind of thinking that happens in the blink of an eye.â€Å" (Gladwell, 2005). You don’t need to take hours or days to do it. We have always been told that spending time to gather all the information is better, but is that necessarily true? Blink has several stories in it where we see†¦show more content†¦In the 1920’s many people decided that because Warren Harding looked the part of a president, he should be president. Well unfortunately just because you have the look doesn’t mea n you have the brain or leadership skills of the president. What is the look anyway? When I think of a president I don’t have a particular embodiment in mind. I do believe that when it comes to political elections today there is a Warren Harding error, especially for Republicans. It seems that they stick to the business man look. Believe me when I say I am not looking for a slob to roll off their couch and run for president, but those who run do not look like the normal family man. They are always dressed up in a suit or collared shirt and speak so formally. Republican candidates are the Warren Harding embodiment. I do believe that we haven’t had a woman president because many people still think that is a man’s job. Our instincts are betraying us by having us think that being president is designed for a man only. Clearly we have had a black president so we need to critically think about what is good for the country and good for us. Once we critically think about the situation regarding the Warren Harding error that will result in a reconsideration of a prior judgment or decision. Critical thinking is a liberating force that frees one from mistake beliefs. With that said all that needs to be done is to really look at aShow MoreRelatedEssay about Phtography1763 Words   |  8 PagesSally Mann’s photographic work has received both reverence and controversy, most notably her book Immediate Family (1994), which contains nude and suggestive photographs of her three children, has also sparked overwhelming critical discussions and speculation, whilst challenging the prevailing concepts of family and childhood in the United States. Produced immediately after the Reagan revolution, which reinstated family values and a more conventional moral sensibility as vital to the framework ofRead MoreBrand and Packaging8520 Words   |  35 Pagesexperience a product. Yet, we spend little time researching the connections between packaging and the dire ct experience of the product† (Rice and Hofmeyr, 2000, Commitment-led Marketing, pg 216). Before one can assess or question the current thinking regarding packaging research (and whether the research into packaging suitably reflects its value within the marketing mix), one must first assess whether packaging as a marketing tool really justifies more attention. What relevance does packaging haveRead MoreEffects of the Internet on the Global Economy Essay4628 Words   |  19 PagesThe era of the rail transportation allowed for economic centers to shift and permitted countries to be connected nationally and internationally. Again the economy has entered a new era of being connected by the Internet. According to the record books, not since the Industrial Revolution has the U.S. economy enjoyed such an extended and prosperous period of uninterrupted growth -- mostly due to rapid advances in technology that have completely altered the business landscape. (Goldman, 2000) TheRead MoreBusiness Analytics3015 Words   |  12 Pages(Davenport, Harris, 2007). ii. History of Analytics Analytics have long been used in business in some form or other. It may be that their use first became renowned when Frederick Winslow Taylor used it in his time management experiments regarding how to use time in the most feasible and cost-effective manner in order to produce the most and the best in the shortest amount of time. However, analytics in its technical sense dates way back to the BCES when, for instance, in 32000 BC, SumerianRead MoreDeveloping Management Skills404131 Words   |  1617 PagesSuzanne Duda Lead Media Project Manager: Denise Vaughn Full-Service Project Management: Sharon Anderson/BookMasters, Inc. Composition: Integra Software Services Printer/Binder: Edwards Brothers Cover Printer: Coral Graphics Text Font: 10/12 Weidemann-Book Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Copyright  © 2011, 2007, 2005, 2002, 1998 Pearson Education, Inc., publishing as Prentice Hall, OneRead MoreApplication of Balanced Scorecard30011 Words   |  121 Pagesresponds to question number two; the innovation and learning perspective responds to question number three; and the customer perspective responds to question number one. University of California, San Diego prides itself on being a strategic, forward-thinking organization. University of California, San Diego’s EBA kept this framework as their foundation when personalizing the four perspectives and outlining their foci for the implementation and application of the Balanced Scorecard. External and BusinessRead MoreCrossing the Chasm76808 Words   |  308 Pagesread the text of this e-book on-screen. No part of this text may be reproduced, transmitted, downloaded, decompiled, reverse engineered, or stored in or introduced into any information storage and retrieval system, in any form or by any means, whether electronic or mechanical, now known or hereinafter invented, without the express written permission of PerfectBoundâ„ ¢. PerfectBound â„ ¢ and the PerfectBoundâ„ ¢ logo are trademarks of HarperCollins Publishers. Adobe Acrobat E-Book Reader edition v 1. OctoberRead MoreLogical Reasoning189930 Words   |  760 PagesDowden This book Logical Reasoning by Bradley H. Dowden is licensed under a Creative Commons AttributionNonCommercial-NoDerivs 3.0 Unported License. That is, you are free to share, copy, distribute, store, and transmit all or any part of the work under the following conditions: (1) Attribution You must attribute the work in the manner specified by the author, namely by citing his name, the book title, and the relevant page numbers (but not in any way that suggests that the book Logical ReasoningRead MoreAlternative Dispute Resolution Mechanism21967 Words   |  88 Pagesconcerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. The authors are responsible for the choice and the presentation of the facts contained in this book and for the opinions expressed therein, which are not necessarily those of UNESCO and do not commit the Organization. ACKNOWLEDGMENT This article is a contribution from UNESCO’s International Hydrological Programme to the World Water AssessmentRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesOne Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the designations have been printed in initial caps or all caps. Library of Congress Cataloging-in-Publication Data Robbins, Stephen P. Organizational behavior / Stephen P. Robbins, Timothy A. Judge

The Reconstruction Essay - 925 Words

The Reconstruction Reconstruction is defined as the period following the Civil War in which the Republican-dominated Federal government sought to reunite the Union; the measure included drastically remodeling Southern society in order to secure equality and independence for blacks through granting them various freedoms. Many historians believe that in order to fully understand the modern United States, one must understand Reconstruction. Studying it, therefore, has been a top priority amongst historians. Over the years, three main schools of thought have developed concerning Reconstruction. The Dunning School viewed the Northern Republicans as tyrannical leaders who pushed aside the governments†¦show more content†¦Following the Civil War, many blacks argued that their hard work as slaves entitled them to a portion of their former masters land. Southern whites, however, denied the blacks of this arguable right. It was left up to the state governments to take action and issue land distributi on plans. The strong opposition from whites and even some Republicans to black land ownership, based on racism and fears of economic instability, stifled any government action. Left in poverty, many blacks, Burns argues, were forced to depend on their former masters for work, developing strict bargaining relationships with them in exchange for the paternalistic one that had existed during slavery. Foner argues that this dependence was not all bad; blacks were able to embrace the free-market, saving up money to purchase small luxuries, such as clothing and different foods. Ultimately, however, no land was distributed and Reconstruction failed to provide blacks with economic autonomy. Burns argues, through evaluation of other regions where slaves were emancipated, that if land had been distributed, blacks would have been productive on it. Foner, on the other hand, argues that due to the National banking system, Blacks would have been unable to obtain a loan to purchase supplies for th e redistributed land,Show MoreRelatedCrime Scene Reconstruction1438 Words   |  6 PagesKristin Waters Crime Scene Reconstruction ENC 1102-154 Reconstructing a crime scene takes a lot of effort from experienced law enforcement, medical examiners, and criminalists. All of these professionals give unique perspectives to develop a crime-scene reconstruction. Forensic scientists also play a vital role in helping to reconstruct the crime scene. They use the crime-scene reconstruction to show events that occurred prior to, during, and after a crime was committed. (Saferstein, 2009) Read MoreReconstruction Of Reconstruction And Reconstruction1031 Words   |  5 PagesReconstruction what is it?What does it mean to reconstruct? Is it possible to reconstruct nowadays? Reconstruction started in 1865 and ended in 1877.Reconstruction took place mostly in the south. Reconstruction was created to help fix the problems in the new union after slavery, but sadly didn t end well causing an all white government into power and failing the union. New economic,political and industrial growth was being made. New job opportunities were being m ade for the people and former blackRead MoreReconstruction Goals : Reconstruction And Reconstruction1296 Words   |  6 PagesReconstruction Goals Reconstruction started in 1865 after the war was coming to an end and completed in 1877. It Is the process by which federal government controlled the former Confederate states and the conditions for their readmission to the union. Abraham Lincoln was our president at the time and could not form a treaty with the defeated government. After the emancipation, thousands of freedmen left their plantation to find a new life without being owned and forced to work. This began theRead MoreReconstruction : The Failure Of Reconstruction1529 Words   |  7 PagesReconstruction: By: Siryet Girma 1,514 words 7 pages Historical Paper Reconstruction: the failure Reconstruction was a failure because African American were still not equal to White Americans. The Emancipation Proclamation was proclaimed in January 1, 1863. It freed more than 3 million slaves in the Confederate states by January 1, 1863, blacks enlisted in the Union Army in large numbers, reaching some 180,000 by war’sRead MoreReconstruction Of The Reconstruction Era1587 Words   |  7 PagesThe Reconstruction Era was known as a time to reconstruct the United States of America by the expansion of governmental power that began in 1865. â€Å"There were two central problems that animated Reconstruction; providing justice for freedmen and facilitating national reconciliation. (A New Birth of Freedom, pg. 1) After the 12 year span, reconstructing the nation succeeded in only a few of the goals that were set out to achieve within those 12 years that it was in progress. The Reconstruction’s intentionsRead MoreThe Legacy Of Reconstruction And Reconstructio n Essay2362 Words   |  10 PagesRecent books on Reconstruction†¦have infused their subjects with drama by focusing on violent confrontations,† Eric Foner notes in the introduction of the updated edition to his 1988 publication Reconstruction: America’s Unfinished Revolution, 1863-1877. Up until now, Foner’s revisionist historiography of Reconstruction was the only alternative offered to the Dunning School’s account of the important historical era. In recent years a neo-revisionist interpretation of Reconstruction has emerged inRead MoreFacial Reconstructions2008 Words   |  9 PagesForensic Facial Reconstructions Samantha McAnally CRMJ430 April 20, 2013 Abstract This paper will focus mainly on the history and the various techniques that forensic facial reconstruction has to offer. It will also go over some problems or an issue that is process has faced over the years. The Daubert Standard will discuss and how facial reconstruction was allowed as evidence thru this standard. I will go over all the periods of time that facial reconstruction was used. ComputerizedRead MoreBreast Reconstruction Procedures For Women1221 Words   |  5 PagesBrickell neighborhood. He performs breast reconstruction procedures for women who have had a mastectomy. With breast reconstruction surgery, Dr. G can provide women with natural-looking, shapely breasts. Types of Breast Reconstruction Procedures Available Near Brickell For some patients, reconstruction can begin during their mastectomy. Other patients may choose to have their breast reconstruction at some point after their mastectomy. Typically, breast reconstruction surgery involves several surgical sessionsRead More Reconstruction Essay932 Words   |  4 Pages Reconstruction took place after the end of the civil war. The reason for reconstruction was to put the union back together and free the slaves once and for all. Reconstruction took three eras to be completed. The first was Lincoln, the second Andrew Johnson, and the third was the Congressional â€Å"hard plan.† The Lincoln era lasted from 1863-1865. On December of 1863 the decree of â€Å"soft plan† was introduced. The â€Å"soft plan† included amnesty for the southerners that took the loyalty oath. It alsoRead MoreReconstruction Vs Republican Reconstruction Essay1035 Words   |  5 Pagesappearance of the Reconstruction Era in 1865. It was a period in which Americans â€Å"put the pieces together†. People were split after the Civil War, some wanted to reconstruct the Confederate states- where it is politically and economically damaged- and the others wanted to have revenge against the South because they caused the war that resulted with memories of death and suffer the Americans had to endure. And that was a reason of the emerging of the Presidential Reconstruction and the Republican

Centre And The Development Of New Auditing †Myassignmenthelp.Com

Question: Discuss About The Centre And The Development Of New Auditing? Answer: Introducation ABC Learning Centre was an Australian child care company founded in the year 1988. It was considered as the biggest child care corporation with around 800 centres in the year 2006 and proceeds more than $50 million in the fiscal year 2004-2005. Owners Eddy Groves and Le Neve started with this business expecting it to do well as during that time both the family members were working without any extra support from other family members. The business flourished with an added benefit from the government in the form of subsidies. Child care industry is bound to earn profits as the expenditure is less and there is hardly any restriction to start such business. The company started trading on the Australian Stock Exchange in the year 2001 and its shares did significantly well which was evident from the fact that its profits increased around 1100% from 2002 till 2006 with seven times rise in stock prices from the year 2002 till 2004(Sumsion, 2017 ). Because of such an exceptional performance, t he company became more famous through news in the media and fascinated numerous stakeholders towards the company. Within 4 year of entering the share market, 20 % of child day care centres of Australia were possessed by ABC Learning Centre. The company acquired several companies such as Future One, Kids Kampus etc. Further, with the possession of Learning Care group, it rose to become the biggest listed childcare supplier globally employing 16,000 workers and rendering services to around 100,000 kids. Abc Learning Centre Auditing Issues Responsible For Collapse Of The Company The above figure clearly shows rise in the number of ABC Learning centre from the year 2001 till 2007. Not only had the centres grown but also its share price from $2 to $13.94.This expansion was supported by the government with the help of child care benefit schemes as well as fee subsidies. The said industry was considered as downfall resistant. However, in the year 2008, in the wake of international economic catastrophe, dreadful reports were out, of the companys profit being dropped from over 40% from the last year. Market assumption increased concerning ABC Learnings monetary conditions. There was a dramatic decrease in the price of companys shares; it fell by over 65 % in a month. Soon, the companys securities were no longer trading. Lawful intimidation against the company intensified and both the owners Eddy Groves and Le Neve resigned from the company in the month of September, 2008. The collapse of the company is anticipated to have started way before the organization was aware of it. Controversy arose over the dubious practices embraced by then accounting firm Pitcher Partners related with auditing of corporations financial records. The company opted for deliberate receivership revealing its doubtful accounting practices in the month of November, 2008. There were several reasons that led to the collapse of ABC Learni ng including the growth in the competition, monetary disparities owing to huge acquisitions and debts. However, the major reason for its failure was disparities in the fiscal facts given by the management. The financial statement of the company gave misleading information wherein 72% to 81% of intangible assets majorly included numerous operating licences comprised the assets in the balance sheet (Baaqeel, 2008). These licences were insignificant but the company professed huge price on them. The appraisal of these licences fascinated shareholders and increased its value. However, in a statement by the Australian Securities and Investment Commission it is assured that the licences were of almost no value to the company. Goodwill of around $37.4 million and licences of around $647.6 were accounted in the commencement of the fiscal year 2006-07 (Teen, 2012). However, by the fiscal year ending 2007-08, goodwill increased to $271 million and licenses of around $2.4 billion whereas in the se 2 years $2 million and $8.4 million were the impairment charges for goodwill and licences .Also, a complaint was registered that the revaluation of licenses was the basis of profits of $390 million that the company made between the years 2001 and 2005. Also, potential cash flows of the company, of which the company was unsure of was the cause of its increased value. There were different views by different auditors on the practice adopted for auditing. Incompetent judgment was given by the companys auditors, Pitcher Partners from the time of their engagement with the company in the year 2003. The accounting practise followed showed exaggerated picture of the growth of the company. As a result, it was forecasted the company to make $200 million of profits in the month of January 2008. This profitable business ensnared shareholders which helped it to expand globally. However, the major auditing issue accounting for the downfall of the company were incompetence on the part of the auditors of the company. The company intended to disburse $70 million as per the proclamation from a share market in the year 2008. (Walsh, 2015). Another major issue with ABC Learning Centre was the existence of related party transactions. There was failure on the part of company in adhering to corporate governance measures. The auditors failed to provide substantial facts related to exact accounting of a number of fees and subsidies, categorization of items that generate revenue and for its judgement on the company for being a going concern. The auditor failed miserably in predicting threat and this all resulted in overvaluation of companys revenue which led to its collapse. Communicating Key Audit Matters in the Independent Auditors Report and ITS USEFULLNESS The Auditing Standard ASA701 Communicating Key Audit Matters in the Independent Auditors Report was issued by The Auditing and Assurance Standards Board (AUASB) in the month of December, 2015. It provides information to auditors in relation to new Key Audit Matters (KAMs) that are obligatory to be incorporated in their reports (Bullock, 2017). All the listed Australian corporations for fiscal year ending as of 15th December, 2016 are bound to adhere to the said accounting standard. The main intend for the development of the standard is to provide better understanding of the accounts of a company to its shareholders and to augment auditors reporting. It is pertinent in agreement with theCorporations Act2001; an audit of a financial report for a financial year, or an audit of a financial report for a half year and also an audit of a financial report, or a whole of financial statements, for any other purpose. For a better understanding of the said standard, it is important to be acquai nted with the meaning of Key Audit Matters (KAMs). All substantial matters as per auditors qualified perception, which is to be included in the audit of the fiscal report of the present year accounts for key audit matters. They are chosen from matters interfaced with those entrusted with authority. As per the said standard, the major purpose of the auditor is identification of such key audit matters, drawing judgment on the financial statement and conveying the detailed analysis in his report. Auditing Standard ASA701 explains auditors accountability in relation to key audit matters. It is the duty of the auditor to convey key audit matters in his report which will not only clearly explain auditors judgement for the matters he conveys but also the substance and structure of the statement. Disclosure of key audit matters provides better clarity and will further augment the significance of auditors report. Anticipated users will be benefited as they will gain extra knowledge of the fiscal report from key audit matters which will help in better understanding of those important matters. Further, it will help them in getting considerable perception of the entity and also in identifying major fields of administration prudence. Moving forward, such conveyance might offer projected users a foundation for getting involved with the administration and with those who are in authority in relation to the organization, the assessment and the assessed financial statement. These key audit matters are in agreement with the auditors viewpoint on the complete financial statement and not an alternative for revelations in the fiscal report that the relevant financial reporting structure requires administration to make, or that are otherwise essential to attain reasonable arrangement; an alternative for the auditor articulating a customized view when necessary by the situation of a definite audit appointment in accordance with ASA705; an alternative for reporting in agreement with ASA570when a material uncertainty exists relating to events or conditions that may cast noteworthy reservation on an entitys ability to continue as a going concern; or a detach view on individual matters. Assessment of general purpose fiscal statements of listed companies requires adherence to this said auditing standard. It is applicable in conditions wherein auditor determines to convey such matters in auditing report of the company. It is also pertinent when auditor is lawfully enforced to con vey such matters in the report. However, it is very important to ascertain key audit matters. Auditor should take into consideration greater projected risk area, considerable auditor discernment in areas which requires important administration prudence and the consequence of important dealings on the audit while deciding key audit matters (Pratt, 2014) Key Audit Matters To Be Disclosed In The Audit Report Of Abc Learning Centre The ABC Learning collapse has been considered a major one in the history of company failure. Since the purpose of accounting standard 701 is to provide more liberty in revealing vigorous and significant details on key audit matters to the intended users of the financial report, audit report of ABC Learning was lacking such information, its value was inflated and most of its intangible assets in the asset side of financial statement were goodwill and licences which are estimated to have no value. The said standard comprises of not much changes in the auditors judgement but the statistics and data which is revealed to its users. Now, the significant matters which were a part of the internal audit report will be affixed with the available fiscal reports. However, in the case of ABC Learning, its liabilities were almost invariable in between the months starting from June till December. Owing to financing again with new loans at a lower rate of interest, liabilities of around $1.1 billion were re-categorised as long term financial obligations. This matter accounts for significant importance and users were not aware of what was happening within the organization as auditing report had shown positive future prospects of the company. Australian Securities and Investments Commission suspended the ex- auditor of ABC Learning, Simon Andrew Peter Green for five years from performing his duties (Kruger, 2012). It is clear from the reports that former Pitching Partner was unsuccessful in performing his services as an auditor. He could not gather satisfactory audit substantiation associated with precise accounting handling for a variety of fees that lead to over valuation of the companys revenue. This particular matter was one of the major key auditing matters that were not revealed to its intended users. Hence, had ASA701 been released before the collapse of ABC Learning Centre, it could have been avoided. In the case of the said company, auditor did not perform efficiently and ignored the area of high projected risk which led to misstatement of financial report (ASIC, 2012). Further, he could not gain substantial proof to categorize the revenue items which once more resulted in misstatement of the financial reports as there were items which were inaccurately categorised as returns and these were mostly not a part of child care services offered by the company. Miscommunication of this particular key audit matter resulted in overvaluation of its income. Another flaw of the former auditor was that he could not gather considerable information to facilitate any rational auditor to establish that the said company was a going concern and will continue to operate in future. Hence, it proves that the auditing of the companys financial statement was not done efficiently and it lacked auditors competence. Hence, assessment of a company as a going concern again accounts for another key accounting matter. He did not work proficiently as he couldnt draw facts to sustain his stand in relation to wages and salaries, party transaction etc. However, an auditor is considered as the caretaker who is expected to guarantee efficiency when it comes to the value of financial statements. Moving forward, another fault on the part of the ex-auditor was that it couldnt provide substantiation in maintaining his judgement that there was no inaccuracy in the financial statement of the company. However, as per Accounting Standard 701, conveyance of key audit mat ter provides precision of the audit and auditor forms judgement on the complete financial report. The auditor could not effectively file trial that was taken to access the possibility of scam. He lacked the competence to gauge the possible financial threat. Lastly, there was a major fault that led to the fall of ABC Learning Centre as the auditor was inadequate in qualified perception and cynicism while conducting audit of the companys financial report for the year 2007.Hence, it is proven from the above issues faced by the company relating to the audit were majorly responsible for its collapse. Hence, if the company adhered to the provisions of ASA701, the scenario would have been entirely different and stakeholders would have got clear picture of the entity. Recommendation At the end, we recommend that the auditing standard ASA701 Communicating Key Audit Matters in the Independent Auditors Report was developed to provide its intended users to understand the company they are investing their money in. The said standard will be useful to get an insight of the profits of the company. By following ASA701, all the significant information that was a part of internal audit report will be affixed with financial statement which will in turn help the projected shareholders to get a better view of the company. Clear understanding of key audit matters and communication of the same in independent auditors report will surely involve greater participation amongst auditors, audit and managing committees. Further, it is also clear from the above report that the collapse of ABC Learning Centre is the correct example of auditing failure in the history. One of the major reasons for its collapse is to be blamed on the auditors. References Sumsion, J., (2017), ABC Learning and Australian early education and care: a retrospective ethical audit of a radical experiment Available at https://www.cela.org.au/wp-content/uploads/2017/06/AttachmentChildcareMarkets.pdf (Accessed 17th September 2017) Baaqeel, R., (2008), Case Study Of Learning Centres CollapseAvailable at https://rayanbaaqeel.blogspot.in/2011/06/case-study-of-abc-learning-centers.html / (Accessed 18th September 2017 ) Teen, Y.M., (2012), The ABC of a corporate collapse Available at https://governanceforstakeholders.com/2012/12/28/the-abc-of-a-corporate-collapse/ (Accessed 18th September 2017) Walsh, L., (2015), Key corporate governance systems missing from ABC Available at https://www.couriermail.com.au/news/key-corporate-governance-systems-missing-from-abc/news-story/f601d3e4242f16efbc70610f9707de05?sv=96f188f44e8845619b7d48fa7cf73f91 (Accessed 17th September 2017) Bullock, L., (2017), Auditors reminded on crucial 2017 changes Available at https://www.accountantsdaily.com.au/tax-compliance/10014-auditors-reminded-on-crucial-2017-changes (Accessed 18th September 2017) Pratt, H., (2014), New auditing reporting requirements are imminent Available at file:///C:/Users/hp/Downloads/Dec14%20-%20AuditorReporting%20(2).pdf. (Accessed 18th September 2017) Kruger, C., (2012), Five year suspension for former ABC Learning Auditor Available at https://www.smh.com.au/business/fiveyear-suspension-for-former-abc-learning-auditor-20120808-23uj8.html (Accessed 18th September 2017) ASIC., (2012), 12-186MR Former ABC Learning Centres auditor prevented from auditing companies for five years Available at https://asic.gov.au/about-asic/media-centre/find-a-media-release/2012-releases/12-186mr-former-abc-learning-centres-auditor-prevented-from-auditing-companies-for-five-years/ (Accessed 18th September 2017)

Tobacco free essay sample

This paper examines the addictive qualities of tobacco and argues in favor of outlawing its use in the United States. This paper presents presents a detailed discussion on why the use of tobacco should be made illegal. The writer takes the reader on an exploratory journey of the issue of tobacco and its addictive qualities. The writer details the health care issues associated with tobacco use, investigates the cost to taxpayers among other issues. The writer also discusses several proposals that may help to cut down or discourage tobacco use, including increased taxes, more coordinated governmental and international control over its distribution and the removal of legal protections for tobacco companies. The outlawing of tobacco products would seriously cut down on the use of tobacco. Those who are stringent about obeying the law would find ways to stop and those who had not started would refuse to take up the habit. We will write a custom essay sample on Tobacco or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In addition it would allow the collection of funds for the purpose of furthering the campaign against its use. (Bigger, 1993) In 1990 alone tobacco use contributed to 400,000 deaths in the United States. This made it the leading cause of death, even more so than from guns or AIDS. This is reason enough to outlaw its use. The discovery in recent decades of the tobacco industrys purposeful addition of addictive chemicals to their product is enough to ban tobacco use in America. Tobacco use has no positive benefits at all.

Free Essays on Latter-day Saints And Racism

The 1830 publication of the â€Å"Book of Mormon† by Joseph Smith, officially established the Church of Jesus Christ of Latter-day Saints. Members of the Church of Jesus Christ believe that Smith, under divine guidance, translated a set of golden plates into the Book of Mormon. This was the first of several literary works that were said to contain proper doctrine of the beliefs and views of the Mormon religion. Throughout the development of the Church, several aspects of the Mormon religion have caused many of its members to be persecuted by outside parties. During the last half of the nineteenth-century the government formed strict laws to thwart the strong beliefs of polygamy until church leaders denounced the practice. In the twentieth century the Church came under fire because of its controversial ideas considering African Americans. Ideas of Caucasian supremacy can be found throughout doctrines and scripture that exist in important Church documents. Until recently the Latter-day Saint Church had denied the priesthood, as well as several other religious practices to anyone that was of African decent. Heavy criticism from both non-Mormon and Mormon parties mounted until 1978, when then Church president Spencer Kimball announced the repeal. Several theories have been recently developed to explain the origins and reasoning of racial inferiority and the manner in which the Latter-day Saint Church treated African Americans during the last one- hundred and seventy-one years. A large portion of the Book of Mormon describes the history of several pre-Christian civilizations that existed throughout America. A group of Israelites lead by a righteous man named Nephi established a society of god loving people. Nephi’s two brothers Laman and Lemuel rose up against their brother and formed a band of dissidents that rejected Nephi’s religious ideas. The righteous people came to be called the Nephites, while the nomadic dissident... Free Essays on Latter-day Saints And Racism Free Essays on Latter-day Saints And Racism The 1830 publication of the â€Å"Book of Mormon† by Joseph Smith, officially established the Church of Jesus Christ of Latter-day Saints. Members of the Church of Jesus Christ believe that Smith, under divine guidance, translated a set of golden plates into the Book of Mormon. This was the first of several literary works that were said to contain proper doctrine of the beliefs and views of the Mormon religion. Throughout the development of the Church, several aspects of the Mormon religion have caused many of its members to be persecuted by outside parties. During the last half of the nineteenth-century the government formed strict laws to thwart the strong beliefs of polygamy until church leaders denounced the practice. In the twentieth century the Church came under fire because of its controversial ideas considering African Americans. Ideas of Caucasian supremacy can be found throughout doctrines and scripture that exist in important Church documents. Until recently the Latter-day Saint Church had denied the priesthood, as well as several other religious practices to anyone that was of African decent. Heavy criticism from both non-Mormon and Mormon parties mounted until 1978, when then Church president Spencer Kimball announced the repeal. Several theories have been recently developed to explain the origins and reasoning of racial inferiority and the manner in which the Latter-day Saint Church treated African Americans during the last one- hundred and seventy-one years. A large portion of the Book of Mormon describes the history of several pre-Christian civilizations that existed throughout America. A group of Israelites lead by a righteous man named Nephi established a society of god loving people. Nephi’s two brothers Laman and Lemuel rose up against their brother and formed a band of dissidents that rejected Nephi’s religious ideas. The righteous people came to be called the Nephites, while the nomadic dissident...

Performance Management System Improvement Assignment

Performance Management System Improvement - Assignment Example To enhance the performance of the employees over time, it is considered important to evaluate their output to increase the efficiency of the organization (Warner, 2002). In essence, the employees’ output is figured out and ways to improve the performance level formulated. The obtained results after evaluation are used to improve on the organization’s output, effectiveness and efficiency over time. An organization generally constitutes of the two types of environment, namely; the internal environment and the external environment. The external environment could constitute of factors such as technological, political, legal and economic, whereas the internal environment is comprised of structure, organizational culture, mode of exercising power, the leadership style, and available resources. The key factors that constitute the external environment of Ngusama Investment Company are technology, political, economic and legal factors (Rao, 2004). The company has been trying to upgrade its technology so as to cope with evolution of technology that presents. Upgrading of the system also ensures that the company keeps abreast with current issues and trends in the society. With a modified technology, the employees have a platform which they work on to improve the performance of the organization.... For any organization to prevail in a market, it has to ensure that it fulfils the regulations and the policies. Technological factors; productivity is quickly achieved through the use of new technology. The production of new products increases the sales of an organization and consequently leads to an upsurge in the revenue. This therefore is a major indicator of the organization’s performance. The external environment can be viewed in two dimensions; micro-environment and macro-environment. Micro-environment is concerned with the immediate benefactors of the organization’s competitors, suppliers, customers and the public at large. On the other hand, the macro-environment constitutes of the current trends in the society. The organization concentrates on the following factors in assessment of the external environment; competitive environment analysis, analysis of the expectations for interest, the external environment’s development outlook, and analysis of the infl uence of the macro-environment on the organization’s performance. Competitive environment is a key external factor (Sahu, 2007). It is a process in its own that involves analyzing, identifying the major characteristics and the impact of the forces that come about as a result of competition. After the analysis, positioning efforts are made so as to ensure that the competitive advantage of the organization is attained. When conducting the activity there are competitive forces that are experienced and this makes up the environment with the organization inclusive. The industry includes all the organizations that are producing similar products or are offering identical services. The

What is Rock Music Research Paper Example | Topics and Well Written Essays - 500 words

What is Rock Music - Research Paper Example The rock music is a different kind of music for anyone to listen, save for those who love it for their own reasons. The genre came into being as ‘rock and roll’ in the United States in the 1950s. It has various styles developed over years worldwide. Rock music has heavy influences from rhythm and blues, country music, folk music, jazz and classical music. More specifically, early origins of rock music can be traced to African American music modes in the Mississippi Delta.1 Rock and roll refers to the first wave of this phenomenon in the 1950s that developed into rock music, and both terms are used interchangeably to refer to the same music genre. Michael Lydon observes that there are a lot of theories about rock music, attempting to define and distinguish it, but all these theories overlook the importance if the rock genre as music2. In this regard, rock music usually features the guitar, a rock group, and a 4/4 time signature in a verse chorus form. There have been several variances from this norm, depending on the kind of theme being enhanced by the particular artist doing a rock music. The music mainly explores themes in the social and political spheres, and is dominant among white youths. Incidentally, rock is hinged on electric live performances, and based on an ideological framework of originality and authenticity. Some have defined rock music as part of the United States tradition3 but Wicke opines that it is a midway between folk music and bourgeois music. This midway is characterized by an emphasis on individuality and distortion of perspective. Rock music is also a midway between the pre mass media explosion and the current age, being the first genre of music commercialized and distributed through media such as television, radio and film as opposed to bourgeois music with its concert hall performances and strict structure. Wicke goes on

Philosophy Meaning Essay Example for Free

Philosophy Meaning Essay PHILOSOPHY greek meaning â€Å"love of wisdom†, encompassed the love of all wisdom, but only in recent centuries came to refer to a special branch of enquiry, separate from other sciences, such as â€Å"natural philosophy†. * is universally defined as â€Å"the study of the wisdom or knowledge about the general problems, facts, and situations connected with human existence, values, reasons, and general reality. † It seeks reasons, answers, and general explanations to life and its factors. Thus, if we talk about philosophy, we talk about a school of thoughts. â€Å"philosophers† which makes a profession of studying things in their separation from human life and practice. The main branches of Philosophy are Logic, Epistemology, Metaphysics and Ethics. Western philosophy is referred to as the school of thought from Greek philosophy that influenced the greater part of Western civilization. * takes its roots from Rome and Christianity, specifically Judeo-Christianity. * Latin * Rational, Scientific, Logical schools. Western civilization is more individualistic, trying to find the meaning of life here and now with self at the center as it is already given and part of the divine. Eastern philosophy is based mainly in Asia, more specifically the Chinese philosophy. * Confucianism, Mahayana Buddhism, and Taoism. Chinese. Hinduism, Integral Yoga, Islam, Zen * Relationship with religion; Integration Search for absolute truth: * Systemic approach – all events in the universe are interconnected * Searching inside yourself – by becoming a part of the universe through meditation and right living. Eastern philosophy is drawn much more into groups or society or people’s actions and thoughts as one in order to find meaning in life as they try to get rid of the false â€Å"me† concept and find meaning in discovering the true â€Å"me† in relation to everything around them, or as part of a bigger scheme. Summary: * Western philosophy is mainly used in the Western parts of the world, such as in the European countries, while the Eastern philosophy is prevalent in Asian countries. * Both philosophies center on virtues. * West’s Individualism ( and the East’s Collectivism (A human being is an integral part of the universe and the society. People are fundamentally connected. Duty towards all others is a very important matter. Collectivism is stronger. ) * Eastern philosophy takes more of a spiritual approach while Western philosophy is more hands-on. The Ionian Philosophers * comes from Aristotle; first source to attempt systematic exposition of their doctrines. Thales * Prediction of the eclipse, and other astronomical activities. * Prediction of solstices * Mathematical discoveries (geometry ) * Cosmology * Natural phenomena including the heavens could be discussed as processes governed by natural laws. * Believed that the Earth was a large (? at) disk ? oating on an in? nite ocean of water, and that earthquakes resulted from disturbances in this ocean that shook and cracked the Earth. * concept of â€Å"unity underlying diversity† some fundamental principles tying together all the multitude of things we see on Earth * water was the fundamental element from which all things were derived. Anaximander * Zoogony and anthropogony * thought the Universe formed out of an in? nite chaos he called the â€Å"boundless† due to a â€Å"separating out† of opposites (such as hot and cold, wet and dry). * ? rst recorded attempt to model the Universe. (the Earth was a cylinder and that the Sun, Moon and stars were all located on concentric cylinders, or hoops, rotating about the Earth. ) Anaximenes * one ruling material principle is air; imperceptible. * Air was the fundamental material of all things. * ? rst attempt to explain the diversity of the world with qualitative differences in terms of quantitative differences. Babylonians and Egyptians were excellent at mathematics. Greeks began to move away from their mythical view of the world and started to seek explanations of natural phenomena; later called science. * All questioned the origin of the Universe, what was here in the beginning, and what things are made from. They all believed that material substance (rather than some spiritual or supernatural substance; thus the name materialists) made up the Universe. In other words, matter is the only substance, and reality is identical with the actually occurring states of energy and matter. * physicalism. to distance oneself from what seems a historically important but no longer scientifically relevant thesis of materialism.

Essay example --

The Great Irish Famine was undoubtedly one of Irelands darkest periods of history. The Great Famine, or also referred to as the Irish Potato famine was from 1845 through 1852 where many people starved, were disease stricken, poor and some forced to emigrate. The reliance on the potato to the Irish people was so great that when the Famine struck, the population declined greatly. The famine caused around one million deaths and another million immigrated to different countries. The Irish people’s health, death and emigration didn’t only impact themselves and their families but also Irelands social and economical state. For what began as a natural disaster, the conditions of Ireland during and post famine were intensified by actions (or the lack of action) from the Whig government. (BBC) In 1800 the British Act of Union made Ireland apart of the United Kingdom after the Irish staged a major rebellion against British rule. Before the famine happened, Ireland was a society in a crisis because of a rapidly expanding population. The population went from 2.5 million to 8.5 million, which put pressure on land, and food. The potato was a cheap crop, which was the staple diet of the rural population of Ireland. While it was cheap and easily accessible, it was also easily diseased. Potatoes are good with cleansing soil so they became more numerous in Irelands agriculture and diet. About one acre of potato growth could feed a family for a year since it is a crop that is healthy and can well feed people. Pre-famine, the rural poor people of Ireland ate around fourteen pounds of potato per person per day. They would eat it for breakfast, lunch and dinner with a liquid compliment such as salty water, skimmed milk, buttermilk, etc. The potato was ... ...sh Potato famine from 1845-1852 was Irelands greatest natural disaster that created a lasting struggle. The famine produced struggles that had a great effect on the economic and social trends for many years. The impact it had on the country and its lasting legacy through out the world is significant in Irish history. Unfortunately the famine had great negative impact on the country and forced many citizens to immigrate. The political aspect of the famine was disordered and produced a lot of difficulties and troubles. Although it is unknown what exactly the death count was, it was exceptionally high enough to be called a natural disaster, which occurred within the authority of Great Britian. Great Britian was the most industrially advanced empire at the time. The impact that Great Britian had on the Irish famine produces questions on how they reacted to the tragedy.

Superstition in Huckleberry Finn

Superstition If you step on a crack, you will break your mamma back, keep cats away from babies because they suck the breath of the child, and cross my heart and hope to die, cut my throat if I tell a lie are examples of some superstitions that people believe in. According to Merriam-Webster dictionary, superstition is a belief or practice resulting from ignorance, fear of the unknown, trust in magic or chance, or a false conception of causation. In The Adventures of Huckleberry Finn, Jim and Huck use and believe in many superstitions. There are many examples from the book that show this in the characters. Most of the superstitions are ridiculous, but some actually make a little sense. In the book, The Adventures of Huckleberry Finn, by Mark Twain, one of the main themes he uses in this book is superstition and two main characters that have attitudes that are different and similar towards superstition is Huck and Jim. Huck at the beginning of the story wasn’t superstitious at all. He thought Jim was crazy for being superstition. Huck weakly believes in superstition but later in the story his views changes. Huck killed a rattlesnake and placed it on the foot of Jim blanket, Jim see the dead rattlesnake with his mater and told Huck that this was bad luck. Huck later says â€Å"I made up mmind I wouldn't ever take a-holt of a snake-skin again with my hands, now that I see what had come of it†(pg53); this mean that he do not really know all the superstitious things because he placed the dead rattlesnake at the foot of Jim’s blanket, just joking around, and he found out what happens as the effect of the joke. During this time Huck become a firm believer in superstition. Huck helps his friend Tom use superstition to help Jim escape by telling Jim’s keeper, Nat, who believes witches are haunting him, that the only cure is to bake a witch pie and give it to Jim. In the witch pie there were things that were going to help Jim escape. Next Jim views about superstition are different than Huck. Unlike Huck, he is a very superstitious man and used it for almost everything in life. He also does not joke around with superstition, unlike Huck. Jim uses superstition to fill the things he didn’t learn or understood in life. Jim uses superstition for a sign for all things that happen in nature. One example of this is, â€Å"Some young birds come along, flying a yard or two at a time and lighting. Jim said it was a sign that it was going to rain†(pg45). Jim looks at the birds and can tell that it is going to rain. Since there were no weather devices in the eighteen hundreds, signs like these were used to predict the weather. Jim view superstition by his faith by thinking the hairball is a magic spirit. Superstition kind of motivates him to escape to freedom because he found out that he was going to be sold for a high price because he believes if your chest is hairy you are worth a lot of money; which encourages him to escape his owner, Ms. Watson. Although Huck and Jim have different views on superstition, they also have views that are the same. They both do things that would stop the superstition from bringing bad luck. For example during the rattlesnake episode, Jim tells Huck to chop off the snake's head, then skin the body of the snake and put it around his wrist, so he would not be cursed. They become irrational when anything remotely superstitious happens to them. They also think when something bad happens to them it is the effect of the superstitious act that they did. In conclusion, in Mark Twain's novel, â€Å"The Adventures Huckleberry Finn†, he uses superstition to show many points. Mark Twain uses superstition to show contrast between an organized, Christian religion and believing in and superstitions and one's own beliefs. As Huckleberry Finn and Jim are hurled back and forth between these two different faiths, the reader gets a keen idea of the beliefs and lifestyles people followed living in this story. He uses it to serves foreshadow the plot at several key junctions. For example, spilling salt leads to Pa returning for Huck. Overall, superstition is used in â€Å"The Adventures Huckleberry Finn† as a way to share Mark Twain's own opinion on religion and refined living with his readers and help them to understand the good and bad of both ways of living.

Different Economic Situation Motivation Business Business Essay - Free Essay Example

Sample details Pages: 20 Words: 6087 Downloads: 9 Date added: 2017/06/26 Category Management Essay Type Compare and contrast essay Did you like this example? 1What is motivation? A man or woman is motivated when he or she WANTS to do something. A motive is not quite the same as an incentive. Whereas a person may be inspired or made enthusiastic by an incentive, his or her main motive for wanting to do something may be fear of punishment. Don’t waste time! Our writers will create an original "Different Economic Situation Motivation Business Business Essay" essay for you Create order Motivation covers ALL the reasons which underlie the way in which a person acts. 2Te word motivation is sometimes used to describe how hard someone is willing to work to accomplish something: you might say that a colleague is highly motivated to finish a project. It can also describe what inspires someone: one person may be motivated by recognition, another by pay raises. Motivation to diet or exercise conjures up images of the discipline required to do something unpleasant. And in offices everywhere, we watch for visible levels of enthusiasm, order pizza to compensate for low morale, and then describe this as motivation as well. Lets look at a more technical definition. People have needs they want to satisfy. We behave in ways that we expect will satisfy those needs. Needs are like the magnet shown in Figure 1.1 that create an internal force to satisfy them. Think about being hungry: the hungrier you get the stronger your desire to eat. In a very simple model (see Figure 1.1), we can say that we use energy from our own personal Energy Pool to satisfy our Needs. Motivation is how we choose to allocate that energy to different actions to achieve the greatest satisfaction of our needs. Motivation is the process used to allocate energy to maximize the satisfaction of needs. We allocate time and energy to different actions by deciding direction, effort, and persistence: Direction: Which actions we will work on Effort: How hard we will work on those actions Persistence: How long we will work on those actions Problems can show up in any of these areas: you may be doing the wrong actions (direction), putting too little energy into an action (effort), or failing to work on an action long enough (persistence). Suppose that each of three project managers does a poor job on a report. Assume that all three have the capability and the resources to do a good job. The first one spends too much time on formatting the report and too little time on getting the content correct. This manager put too much effort into the wrong tasks, an error in direction. The second manager spent only a few hours on the report; not enough time to do a good job. The report required more effort. The third manager did not do the extra steps needed to get all the supplementary information needed to add to the report, so this manager didnt end up with a good report. Here the problem was persistence. All these actions are made possible by the energy a person has available to allocate to actions. A motivating environment will be one where expending more energy leads to satisfying more needs. ITS IMPORTANCE 3Motivation is important and makes a difference to results, but just saying or believing this is so does not guarantee that it will be done; much less that it will be done well. If you manage people, think for a moment of your own manager or of those others to whom you have reported in the past. You probably have strong views of them, perhaps they helped you or hindered you. Their attitude may have been constructive, innovative, or they may have driven you mad with what you regarded as an attitude of unnecessary bureaucracy. One lasting impression is surely how your job worked for you as you related with them and how they made you feel about it. The people who work for you will have similar feelings. Motivation is not, however, for all its importance, the only thing a manager must do. The management task Managers must manage. But what does that mean? It can be defned as the whole process of obtaining results through other people. Managers are judged on the results of their team, not just on the work they do personally. Classically, there are six key management tasks and it is worth thinking about motivation in context of this full description. The key tasks can be defned as: ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ planning; ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Recruitment and selection; ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ organizing; ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Training and development; ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Motivation; ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Control. These are the main tasks. They must be achieved, of course, through a profusion of activities: communication, problem solving, decision making, consultation through to sitting in meetings. And everything, but everything, involves people. Even solo tasks, writing a report for instance, are ultimately c oncerned with people (unless nobody reads it!). On the one hand, motivation is a particular task, as are the other things that must be done, and one that needs individual care and attention. Here lies one of the problems. Other matters may seem to have greater importance, or rather for the most part greater urgency. For instance, imagine that the monthly sales figures are down and you must instigate a crash programme of promotion to rectify matters in a situation where competitors are stepping up their efforts and results are expected by the end of a financial period. Given any such circumstances, then it may be a little difficult to remember to spend some time boosting the feelings of the people who work with you. On the other hand, motivational feeling can, in part at least, be influenced through all the other activities. What is more, time spent building in some action to motivate people might well help achieve the result. Because motivation goes so tightly hand in hand with ot her management activities, and because how people perform is so closely linked to how they feel about the work they do, the job of motivating people can become an inherent element of the total management job. To set the scene, an example from each of the main management task areas will help illustrate the point: ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Planning: plan the work and work the plan, as the old saying has it; planning whether it involves an overall business plan or simply (simply?) a project plan is ubiquitous in business. Many regard it as a chore; certainly an annual planning exercise can represent a major undertaking, one that is often felt to be primarily for the benefit of senior management. Yet a good plan should make all that follows operationally easier and more certain to achieve (if not, why have a plan at all?). And a plan that plays a part in communication, that has a role in spelling out to those down the line how things will work and why, is certainly motivatio nal. So the various effects on others is something that must be accommodated during any planning process. ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Recruitment and selection: few things are more important than assembling an effective team. Although many managers like to claim an infallible ability to judge people, it is in fact no easy task and must be done thoroughly, systematically and with a real element of objectivity. It also constitutes the first opportunity to communicate with those who work with the organization; an effective interview and selection process is remembered and sets the scene for successful candidates in terms of how they feel during their early time working for the organization. If they think well of it, it plays a part in creating their initial motivational feelings. It may influence the feelings of others too, who respect a manager who creates a powerful team, and resent a slapdash approach that adds people to the team who do not pull their weight. ÃÆ' ¢Ãƒ ¢ ‚ ¬Ãƒâ€šÃ‚ ¢ Organizing: good organization may have to reflect many things: the work to be done, the standards to be set and more. But what is being organized is how people work, and work together, and if organization is also seen to take into account how it affects people personally then it is more likely that they will feel well motivated at least in one respect about their jobs. ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Training and development: this is a prime management responsibility, especially given the current rate of change in the business world and the need to update or add skills in order to maintain a full capability to do a job. Surveys that ask people what they want of an ideal manager will often list someone from whom I learn at or near the top of the list of criteria. There are surely plenty of opportunities in this area not just to instigate necessary development, but to create positive motivation. ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Motivation: some things must be done, and must be seen to be done, in a way that concentrates on the task of motivating. Staff expect attention to be given to this and just working for someone who manifestly cares about the people who work for them, and is at pains to take their situation into account, is itself motivational. ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Control: managers must manage, and that necessarily entails activities to check results (and to take correcting action if things are not going to plan). Even here there are motivational opportunities if the amount of checking (and therefore the lack of trust) is too much then de-motivation results. But a manager who never checks, and is seen as uninterested or uncaring, can also be regarded as less than attractive as a boss. Under all of the above headings, and through all the many activities that they constitute, motivation will be influenced. It is not a question of will management action affect peoples motivational status it will but only of how it will be affected. For example, at one course I ran in a large City law firm, I was with a group of recent graduate recruits. This is a specialist area and the job of selecting exactly who is invited to join the firm is vital, yet cannot be easy. I asked if they felt that the recruitment process had been well executed. One member of the group responded instantly, saying he felt it had been less than professional. I dont think, he said, they really have any idea whether Im a successful recruitment for them or not. He might have dismissed such feeling and been simply pleased that he had been successful in joining the firm. But, looking back, the process left him with negative feelings about his new employers, yet it surely could and perhaps should have acted to motivate. Almost every activity a manager engages in will have motivational consequences. The job is to make sure they are good ones. The first step to doing so is to understand something of the psychology involved. Just w hat is it that motivates people? In fact, as so often is the case, there are two sides to this particular coin. The questions to ask are: What makes people feel good and positive about their employer, particularly their manager, and above all their job and all it entails? And what creates negative feelings? Motivation is essentially the job of creating a balance, one that minimizes those things that might create negative feelings and maximizes those that create positive ones; and doing so in a way that ensures that the positive ones predominate. MOTIVATION THROUGH MONEY What about money? Our qualitative and quantitative research con ¬Ãƒâ€šÃ‚ rms that money is not and never has been a primary motivator. This conclusion will undoubtedly upset many behavioral psychologists who claim that money is a reinforce, and that reinforces are motivators. The Silent Side does not see things that way. The non- conscious is concerned with causes and reasons for human behavior, not the tactical pursuit of enablers. Money is simply a means for us all to get what we really want. If your Adaptation Motive tells you its important to own a Lexus to keep up with the neighbors, then you will need money to keep the Adaptation Motive from becoming frustrated. If your Personal Orientation Motive tells you its important to change your looks, and your Expectation Motive tells you to trust good old Dr. Wintercorn not to ravage your face, money will get you the plastic surgery you crave. In every case, the Silent Side process is that you make a non- conscious decision a bout what you want; then you  ¬Ãƒâ€šÃ‚ nd a way to get it. In management, money is a factor, not a motivator. To the manager, matters of money, greed, positioning, praise and status are valid considerations. But they are of secondary, not primary, importance. To  ¬Ãƒâ€šÃ‚ nd the motives for such secondary factors, manager must look into the non conscious mind. Silent Side motivations to the resulting whys and wherefores of consumer behavior. For the manager, this information is essential. For the leader, its critical. Variable pay for performance has become a fashionable proposal over recent years in private companies as well as in the public sector. Many  ¬Ãƒâ€šÃ‚ rms have given up  ¬Ãƒâ€šÃ‚ xed salaries and have adopted performance-related pay. Firms try to match payment to objectively evaluated performance. It is re ¬Ãƒ ¢Ã¢â€š ¬Ã… ¡ected in such popular concepts as stock options for managers and various types of bonuses. In the public sector, e ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬orts to raise productivity in the wake of New Public Management have also resulted in attempts to variably adjust the compensation of public employees to their performance. This means that  ¬Ãƒâ€šÃ‚ rms and public administrations increasingly rely on price incentives, i.e. on extrinsic motivations. We argue in this contribution that variable pay for performance under certain conditions has severe limits. In situations of incomplete contracts and these dominate work relationships an incentive system based only on monetary compensation of work is insu ¬Ãƒâ€ Ã¢â‚¬â„¢cient to bring forth the performance required. In many situations monetary incentives even reduce performance. Work valued by the employee for its own sake or by ful ¬Ãƒâ€šÃ‚ lling personal or social norms is often indispensable. These values or norms may be undermined or even destroyed by o ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ering monetary incentives. Our basic message is that focusing on money as an incentive scheme with complex tasks causes problems. Complex tasks are a typical feature of knowledge-intensive companies which today comprise the most rapidly growing segment of the economy. In contrast variable pay for performance (e.g. via piece rates) is adequate only for simple jobs. For complex tasks monetary rewards are no substitute for good management. Relying solely on money is too simple to motivate people in complex jobs. Successful management consists in wisely choosing among the many di ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬erent possibilities to evoke interest in the work i.e., raising intrinsic motivation. This can be achieved by establishing personal relationships within the  ¬Ãƒâ€šÃ‚ rm, strengthening participation, and securing procedural justice. All serve to communicate to the employees recognition and appreciation of their work. 4The Personal Orientation Motive in Leadership There are four Orientation Motives: Personal Orientation, Place Orientation, Time Orientation and Circumstances Orientation. When an individual gets up in the morning, the  ¬Ãƒâ€šÃ‚ rst thing he or she does before anything else, is orient him- or herself. Sometimes particularly in the very early hours on very cold mornings-that is not an easy task. But once oriented, the individual pretty much stays that way, off and on, throughout the day. Usually its more on than it is off, since thats the way it has to be. That special orienting device keeps us all on track; the same orienting device that keeps a bird  ¬Ãƒ ¢Ã¢â€š ¬Ã… ¡ying north in the spring time and south in the winter time. Just like we are not conscious of walking, we dont consciously tire because of having to remain oriented. But it can be tiring. And the whole rationale of vacation, weekends, escapes, and so on, is based on the need we all have to disorient. KEY WORKERS 5The contrast between control and commitment has been used to describe approaches to HRM. The distinction has also been described as top down versus bottom-up management, a low road and a high road approach and hard versus soft HRM. In partly by the vogue for process re-engineering and partly by research in organizational psychology and labor economics, another approach to HRM is often manifested through an emphasis on performance management. The adoption of best HR practices remains as the heart of this approach; but it divers from the high-commitment model in the important respect that management retains much of its control. The focus is on the adoption of practices designed to maximize high performance by ensuring high levels of competence and motivation. The relevant HR practices, which have their roots in goal-setting theory and, to a lesser extent, expectancy theory, over an approach to fully utilizing employees. If the focus remains exclusively on high performance, it displa ys little concern for worker well-being. This short analysis reveals two ideal type approaches to HRM that address the issue of control of workers in rather divergent ways. The high-commitment model appears to cede control to employees by emphasizing self-control alongside but also as a means of generating high commitment. The performance management model allows managers to retain control and uses HR practices as a means of directing workers efforts more effectively. The former emphasizes intrinsic control and intrinsic rewards; the latter emphasizes external control and extrinsic rewards. Attempts have been made to integrate elements of these two contrasting approaches. At a strategic level, this might be achieved through the concept of ability. In the UK, the initial idea was based on a distinction between a core group of key workers and a peripheral group who were less central to the success of the organization. The implication was that most key workers could be managed using a h igh-commitment model while peripheral workers required tighter performance management. Indeed, this second group could either be managed divergently or possibly covered divergent kinds of contract or subcontracted to other norms. 6The high-commitment model relies on intrinsic rather than extrinsic motivation. As in our model, managers in the high-commitment model evoke intrinsic motivation by voluntarily relinquishing e ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬orts to control. Our model di ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ers however in focusing on the role of performance measurement. We acknowledge that we have not come near to a full description of the ambiguity-based model. Also, it is impossible to reach conclusive answers through reasoning from anecdotal information. But we maintain that there is something very interesting that asserts itself in these vignettes, and, whatever that is, it deserves more mainstream attention. Moreover, the continued acceptance of the ideal expressed in the three principle s of performance measurement seems misplaced. 7The direct high commitment model views key workers as a prototype of the new knowledge worker engaged in high-trust employment relationships where the job and the organizations in which they are employed provide high intrinsic satisfaction and autonomy. If this is the case, then organizations will be exemplars of the high commitment management organization and will show: (1) high levels of affective commitment amongst software workers; continuance commitment will be low because employees wish to stay with the organization even if there are other opportunities elsewhere; (2) high perceived levels of job control, decision influence, fair treatment, satisfaction with pay, skills, training and career prospects. In the independent organizations, fair treatment and greater job control were positively related to affective commitment, and training to intention to remain. For these organizations elements of the direct high commitment model appeared to be operating. COMPARATIVE ANALYSIS OF OHTHER INDURTIES Within the bureaucracy of a firm or other organization, the effect of reward contingency depends very much on the context and the way rewards are being applied. Four cases may be distinguished: (I) In firms, managers spend a great deal of time establishing personal relationships with their inferiors (see, for example, Mintzberg, 1975). This activity serves to build up intrinsic motivation, but as a consequence, an external intervention perceived to be controlling may crowd out the intrinsic motivation fostered. This danger is understood by top management. As a consequence, monetary incentive payments are little used in reality although standard economics strongly favours them (see for example Baker, Jensen and Murphy, 1988). (ii) Promotion based on performance, if interpreted as an acknowledgement of general competence, tends to raise work morale. However, if perceived as a reward contingent only on ones specific externally determined performance, this tends to reduce it. This d oes not mean that in the latter case the promoted person is less motivated overall, but only that his or her intrinsic motivation has been marginally substituted by the external incentive of promotion. It therefore does not contradict the basic incentive-promoting assumption underlying the economics of tournaments, provided the additional external motivation is larger than the crowding out effect. An employees perception of whether the principals intervention is controlling or supporting depends on the extent of differentiation made between the workers. At one extreme, all employees are treated the same by the principal; at the other extreme, the principal makes a conscious effort to distinguish the rewards or commands according to the workers presumed level of intrinsic motivation. The more uniform the external intervention, the more negatively are those employees affected who have above-average work morale. They therefore adjust their intrinsic motivation down wards. A case in point is the administration of governments and hierarchically structured large private firms which are forced by general rules to intervene uniformly. The public sector, in particular, is often restricted by a general salary scale and finds it difficult or impossible to vary compensation according to the work morale exhibited. As a result, in state-run institutions, more employees reduce their intrinsic work motivation to a low level than is the case in more flexible small private institutions. Intrinsic work motivation tends to be most strongly undermined when the superiors are incapable or unwilling to restrict and punish employees who consciously exploit the system to their personal advantage. COMPARATIVE ANALYSIS OF OTHER EONOMIC SITUATION Incentives and Motivation Incentives can be positive, negative, or the sum of both, but in most cases will be based on some relatively complex combinations of interests. Such interests combine in different ways for different people; which complicate attempts to structure incentives in support of improved performance. Such combinations of interests are affected, at least to some degree, by the calculation of the opportunity costs of performing assigned activities and/or complying with established procedures. Although it is the sum of incentives and disincentives which create motivations, for the purposes of this paper it is useful to separate direct financial incentives from non-financial incentives. To illustrate this point, this Section will focus on incentives for civil servants as key stakeholders in the system Financial Incentives When considering financial incentives, it is useful to distinguish broadly between situations in which direct pay and emoluments are sufficient to raise family income above subsistence and situations in which such pay and emoluments are not sufficient. The specific incentives which might further improve performance efficiency and effectiveness are likely to be more complex for those above subsistence than for those below that level Too many civil servants in LDCs, especially in Africa, are paid salaries and benefits below subsistence requirements. These subsistence civil servants cannot be expected to approach the performance of their official tasks with sufficient commitment to efficient and effective performance. Farmers, for example, cannot be motivated to produce above subsistence when the economic cost of inputs is negative or when there is nothing on which to spend profit. In the same manner, subsistence civil servants will not be motivated to increase their expenditure of inputs without, at a minimum, a subsistence level economic return. As obvious as this appears, appropriate responses are not so obvious. When extrapolating from an industrialized developed country perspective, the focus is almost always on direct monetary salaries whose financial costs are easy to identify and measure. However, several other types of indirect benefits also have financial implications for setting civil servants position above or below subsistence. Examples include: time made available for pursuing economic activities outside of government service; availability government transport for use by family members; and services provided by messengers and other marginal staff in the form of shopping for food and other household supplies. The primary advantage in incorporating both direct and indirect costs of income to public employees is that it makes the costs of public employment more transparent than when much of the remuneration is in the form of indirect services . Thus, it is much more difficult to determine the extent to which particular public employees are actually above or below subsistence. Non-competitive salaries and benefits, inefficient employment policies and procedures, and public sector retrenchment programs often result in the temporary recruitment of specialized technical staff as contract personnel outside the normal civil service. Such personnel are often provided with contracts which include enhanced terms and conditions of service. Using contracts to employ staff having specific technical skills pertinent to a particular short-term task or to the requirements of a time-bound project implementation phase can be an efficient approach. Such contracts legitimately include enhanced salaries over that of the regular civil service because such employment is temporary and compensation for retirement and other related benefits should be provided. However, when personnel performing tasks relevant to subsequent operations are p aid enhanced salaries, or when contract personnel are employed as substitutes to avoid such issues, problems of sustainability are likely to result. The issues identified above are particularly important in those countries undergoing a fiscal stabilization program. Under those conditions, the conundrum is often encountered that one must raise salaries and benefits, absorb the increasing costs of indirect benefits to sufficiently motivate people, and recruit technical personnel on contracts outside the civil service while, at the same time, reducing the amount of government finance available to remunerate public employees. That conundrum is quite often resolved by an attempt to reduce the size of the public service and limit reliance on personal employment contracts, with the expectation that funds remaining to the wage bill will be distributed to remaining staff. Such redistribution is often expected to result in increased salaries to remaining staff. When faced with such issu es, yet another approach might yield better results. Contract personnel are, in effect, individual private sector contractors. In those terms, the precedent for assigning project implementation responsibilities to the private sector, under contract to the public sector, has already been well established in most LDCs. Thus, all that would be necessary to fulfill the suggestion made throughout this paper would be to extend the practice of hiring individuals to contracting-out to local private sector firms. That is what many LDC governments already do when hiring foreign technical assistance firms to manage donor-financed projects. Such arrangements would be particularly appropriate in situations where local governments intended to contract with private sector firms for OM of those public goods and services established by a project once completed. Non-Financial Incentives The specific incentives which might further improve staff performance are likely to be more complex for those above subsistence level than for those below it. Many incentives are likely to be non-financial. These incentives can be disaggregated further into two categories: generic incentives and incentives associated directly with public sector employment at local levels Generic Incentives. Generic incentives include such considerations as: opportunities for significant career advancement over time; potential for exercising power and influence; pleasant and effective working relationships with supervisors and colleagues; access to appropriate facilities; and status and prestige. The extent to which local governments can provide such incentives to staff whose remuneration exceeds subsistence levels, especially as compared to such conditions offered elsewhere, can have a significant impact on their performance Incentives Specific to Local Governments Some elements which might contribute to positive incentives for seeking employment in local governments rather than central governments include: ability to work close to home and in own cultural environment; stability of location of employment/avoiding prospects of frequent nationwide reassignments; expectation of observable impact of performance on own communitys environment; reduced costs of living outside of capital cities; reduced disruptions in life-style and/or employment of spouses and children; and entry into organized political parties or local groups of political influence Within a decentralized system, different governments at different levels and agencies within different sectors could offer alternative incentives. Such different schemes could be expected, at least theoretically, to attract different people with different preferences. To the extent that those attracted are the right people for the job, such systems could be deemed to be appropriate. Where the relevan t population groups attitudes towards incentives are shared, different schemes could be expected to provide intelligence about the optimal structure of incentives. Summary Conclusions The many difficulties inherent in any major program of decentralization need not present impossible barriers to the establishment of rational public sector policies and practices. However, appropriate policies are not likely to occur serendipitously. Careful analyses and design of decentralization programs, including the establishment of supportive incentive systems, should be a high priority of any program to rationalize the public sector. The conventional wisdom holds that participatory management and decentralization are not likely to work unless they are accompanied by concerted efforts to build local capacity. That most often leads to advocacy of programs for improving public sector management capacity at local levels. But too often, such programs are unnecessarily comprehensive, too long-term, costly, and unlikely to satisfactorily achieve their objectives. Thus, such a response is self-defeating. A more fruitful approach is to consider the capacity required for effecti ve decentralization considering a more limited role for the public sector in general. In that situation, local governments might very well have expanded functions as compared to their role in a substantially centralized system, yet have considerably fewer responsibilities than those normally assigned to them in any system of active decentralization. In this way, the role of local governments would be enhanced with regard to the provision of public goods and services through performance of the planning, public expenditure, and revenue generation functions. Staffing would be mainly limited to those personnel required to perform those three functions. Local government responsibilities for OM would be limited to financing such activities, establishing specifications and schedules, and monitoring the performance of that function. The focus on capacity would shift to some extent to an emphasis on requirements of the institutional system rather broadly conceived. If meeting those requir ements is not feasible or if sub-national governments do not have the capacity to perform those provision functions assigned to them, priorities need to be established for the allocation of responsibilities. Some strengthening of public sector capacity at those levels might also be required. Even with a dramatic reduction in the role of the public sector, scarce professional and technical staff will still be required by both central and sub-national governments. Approaches to such issues should address trade-offs between the potential impact of a labor market approach to public sector employment and the impact of maintaining relatively uniform conditions and terms of service. Although advocacy of substantial changes in the role of the public sector and changes in employment policies can contradict fundamental political values within a country that need not necessarily be the case. With the recognition that incentives at the aggregate level represent the sum of various trades-o ffs among conflicting and changing values at the individual level, some elements of both economic reform and supportive decentralization programs can appeal to a critical mass of individuals and interest groups. Determining which incentives on a disaggregated basis might appeal to what segments of a society is important in assessing the potential impact of alternative decentralization arrangements on economic development programs. I THE PRICE EFFECT ONLY WORKS SOMETIMES 1 Its role in micro- and macro-policy 8The Price Effect stating that individuals change their behaviour systematically when the cost (or price) of doing so changes is the backbone of modern economic theory. For that reason, it is also basic for economic policy both at the micro- and macro-economic level. For policy making at the micro-level, the dependence on the Price Effect is rather obvious. Examples are, for instance, tax incentive programmes for investments which reduce the cost of capital by allowing more rapid depreciation for tax purposes, or subsidy programmes which reduce the cost of hiring additional workers by directly transferring money to the firms. Another example is road pricing where the external effects produced by an individual driver on all other drivers in a congestion are monetarized by imposing an appropriate charge. The Price Effect is also fundamental for macro-economic policy though it is less visible. In environmental policy, the economic approach is based on the notion that while nature is scarce (that is, carries a positive shadow price), it can be used for free, and is therefore overexploited. Thus, it is necessary to establish a positive price for using natural resources either by directly introducing environmental charges (or taxes), or by handing out licences which because of their scarcity will be traded at a positive price. The increased cost of using the resources provided by nature results in a decrease in demand for its exploitation, and hence contributes to saving the environment. In monetary policy, an increase in the stock of money influences aggregate output and the price level by inducing changes in the relative prices of assets, and also the saving and spending decisions of individuals and firms. Under important circumstances, it is not irrelevant what motives induce individuals to act. When creative, innovative, entrepreneurial, scientific and artistic services are desired, they are more efficiently supplied when the individuals concerned are intr insically motivated (as shown in the last chapter). A substitution to monetary incentives is likely to decrease the quality of the service which is often not easily observable. Another reason why the substitution of money-induced behaviour is undesirable or even rejected is the perceived value of the good produced. Many people, for instance, prefer to be cared for by their loving kin when they are ill and old (at least in so far as non-medical services go), and when it comes to dying, few prefer to end their days in the company of people who have been expressly paid for this service. This holds for European countries and even more so for the rest of the world, while it may be somewhat different in North America (but perhaps only because Americans normally no longer have the possibility to be cared for by their kin, and have therefore given up respective desires). When a Crowding-Out Effect takes place, the same quantity of supply is provided at a higher price than if no such effe ct existed. When the effect is strong, the price difference may be sizeable. In the case of individuals demanding the good or activity, this may result in persons of low income no longer being able to consume the commodity because their budget prohibits it. The substitution of intrinsic by extrinsic motivation thus raises questions of income distribution and fairness. In each case it would have to be analysed how the distribution of opportunities looks like between the various incomes groups in society. While it is certainly not possible to provide a general answer, there is a nagging suspicion that me low income groups are often better off in a supply system based on intrinsic motivation than on monetary incentives. To take the example of the previous subsection: it seems likely that the poor in Third World Countries are by far better off when old age care is undertaken in the family framework than if they had to buy the corresponding services on the market. One could well th ink that this result is in many cases obvious as an allocation over the price system is by definition more favorable to those who can invest the necessary money, that is, the high income recipients. But the issue is not quite so simple because one has to consider the additional possibilities of gaining monetary income when the price system is introduced. It might, for instance, be hypothesized that the low income recipients are especially competitive with regard to the market care for the sick and the old. A monetary payment received through the functioning of the market constitutes a case where the reward depends on performance; in a perfectly competitive market the reward (wage rate) depends exactly on the marginal product performed. The price system therefore tends to substitute intrinsic with extrinsic motivation. On the other hand, a market reward may also indicate competence and then tends to raise work morale. Scientists, artists and entrepreneurs receive rewards for perfo rmance that may be described as feelings of competence and self-determination (Lane, 1991, p. 389), an aspect which has been emphasized by Schumpeter(1936).