Advantages and Disadvantages of Effective Budget Control

Advantages and Disadvantages of Effective Budget Control This paper will look at what is required of an effective budgetary control mechanism and try to assess the advantages and disadvantages of using a system imposed from above, or externally, over a decentralized system controlled by lower level management as task level. Using an empirical case study from the international banking sector, it will be shown that too much managerial autonomy can lead to disaster not just for the manager concerned but also for the whole organization. In contrast the role of the World Bank and International Monetary Fund in imposing nation-state loan budgets will be critiqued to highlight the potential flaws of centralizing and dominating budget control management. Effective budgetary controlHenderson (2003) notes that regardless of the situation or workplace, in order to be effective it is crucial that budgetary control systems: Account for money received and spent Make sure that the organizations financial policies are adhered to Ensure that money is not wasted Assist managers to run, and develop, services or departments These controls have developed from the need to account for large sums of money but are equally applicable to any budgetary situation. However, from a managerial perspective they have often been criticised for being insensitive and restrictive at the lower levels of management. As the number of stakeholders increases so does the need to be fully accountable and therefore more controls are also needed. This is particularly noticeable in the public sector National Health Service. Here lower level management are extremely subservient to imposed and tight budgeting restrictions from a distantly senior level. This is arguably a result of the need to satisfy a multitude of stakeholder interests and a concern that empowering lower management with the autonomy to control their own budgets would fail to include the number of interested parties from politicians to doctors and patients. With organisations as complex as the NHS whether public or private sector – It is safer and easier to p lan and control from above using imposed budget control methods. Politically imposed budgeting is preferably because senior managers, directors, or institutions who set the budgets are arguably best placed to recognise the wider implications of budgeting decisions but, according to Marginson (1999), financially imposed budget controls make sense too. Financial losses, which can occur for such damaging reasons as incompetence, error, negligence or fraud, are most likely to be minimised, or avoided altogether, by well constructed control systems. Imposed budgets benefit from the experience, acquired knowledge and full backing of senior management. They arguably encourage a sense of confidence in lower level management to do their job whilst reducing the massive levels of stress that come with having to create and manage your own budget. Another advantage of imposed budgeting is that it encourages regular monitoring, reporting, progress reports and ultimately improvements in the budgetary system. This enables problems to be uncovered and dealt with quickly and efficiently. Henderson (2003) states that it is advantageous to review arrangements occasionally. Even if procedures within your work area operate well, you should ensure that the budgetary responsibilities of staff at all levels are clear and understood by everyone. It would be unfortunate if problems arise because people do not know the extent or limit of their responsibilities (p33). Autonomous managers are arguably less likely to self-review their processes if they are deemed to be working well. Whereas senior management may be able to employ the use of an external or dedicated process-auditing team, lower level management are unlikely to have the resources or inclination to do the same especially if a process is deemed to be largely successful and given that any negative results will reflect directly and negatively on their managerial budgeting ability. There are further problems with lower level management dictating their own budget. As a budget manager, you are in charge of producing an annual cash flow forecast detailing accurately all of your income and expenditures. Budget managers are also expected to collect a range of information throughout each year, both financial and non-financial, to supplement their cash flow predictions and help better manage their finances. Finally they are then expected to critically compare the planned figures and the actual revenues and expenditures that occurred and act to ensure that the inflows and outflows of cash are within budget limits. In short, managers who are given control over their own budgets are required to be financially adept. Often, even if the manager is financially confident, proof of budgetary ability will only be learned from success or failure by which time it may be too late to rectify any problems. Marginson (1999) suggests that the concept of self-managing a budget at all levels through an organization is essentially flawed. If a manager has responsibility for a budget they he argues should not be expected to regulate and monitor is on their own. Ideally a system would be in place to bring any relevant or potentially important information to the managers attention. The flaw of any budgeting system that encourages managerial autonomy is that, eventually, in the case of poor performance a reporting system will eventually alert senior management to the crisis. Inevitably, senior manage will then try to rectify the situation costing time, resources and money. This often lengthy process would almost certainly be entirely avoided if senior management imposed budgetary control measures tightly from the top. A potential hazard in using imposed budgetary controls Imposing financial authority from the top-down may be one method of ensuring that the commands of senior management (or external bodies such a the Government) are carried out but this strict system of financial control is not necessarily the most productive method of financial management. The most commonly cited problem with a top-down method of strict budgetary control is the message that it permeates down the hierarchy. This invariably is translated as a lack of trust in the ability of lower-level and middle-management from those above them. As Benston (1963) explains: Decentralization contributes to effective motivation. The firm’s accounting system that facilitates decentralization hence has an indirect but important impact on motivation. The direct use of accounting reports, such as budgets, for motivation can result in reduced performance, if the budget is imposed on the department manager. (p347) The financial advantages of imposing budgetary control – such as less risk of money being wasted, tighter adherence to company financial polity etc are potentially offset by the negative effects on motivation (and therefore productivity and profitability) such a gesture could make.According to Petrova (2004), autonomy and motivation are commonly considered to be extremely closely associated to one another. Given the value of a motivated workforce, the use of imposed budgets could be limiting the success of the business as well as its employees. Case Study:  Too much managerial autonomy – Nick Leeson and banking crises Over the last two decades crises the banking worldwide and the subsequent global financial instability they have invariably caused have occurred with alarming regularity and always at a huge, often crippling, cost. According to estimates by the International Monetary Fund, more than a dozen banking crises in the past 15 years have cost the countries afflicted 10% or more of their gross domestic product (Economist, 2003). Although the majority of banking collapses seem to occur in the less developed and therefore poorer nations of the world, rich countries are also susceptible, as Japan demonstrated before the world in the 1990s. The blame is frequently – and correctly – laid on macroeconomic policy: an unsustainable exchange rate has no doubt often exacerbated problems but it is poor budgetary control that has been at the root of the majority of banking crises in recent times.. It is not just the banks who are to blame for this. Imposed budgets do not necessarily have to come from within the organisation. Bank regulators, too, should have done, and should do, more to help avoid these crises. The Basel Accord is the main external control that is used to protect the financial safety of banks. The Accord established a set of international rules that limit banks exposure to risk by requiring that their capital must at least equal a minimum proportion of their assets (Economist, 2003). This proportion is weighted by a calculated risk based on the circumstances of each individual bank. The Basel Accord is effectively the banking industries version of imposed budgeting. The external regulator oversees the business of the banks to ensure that they do not assume too much autonomy. (Economist, 2003) The case of Nick Leeson and the collapse of Barings Banks provides a hugely unlikely yet extremely note-worthy case to act as a warning of what can happen to companies that do not impose strict financial controls on their management. As Van der Stede (2000) warns, this is especially pertinent for companies concerned with achieving tangible results as they are more likely to have managers with a stronger focus on business matters that affect the short-term results (p609) and are therefore more likely to take poorly calculated risks with company money. In the Leeson case the bank were found to be guilty of allowing an unprecedented degree of managerial influence in the trading budget. This eventually allowed just a single employee Leeson to accumulate debts of over  £1.3 billion and bankrupt one of the worlds oldest banks. In a fatal mistake, the bank allowed Leeson to remain Chief Trader while being responsible for settling his trades, a job that is usually split. This had made it much simpler for him to hide his losses. (BBC, 2002). If any case highlights the dangers of allowing managers unbridled participation in budgetary control, the Lesson case is it. Problems with imposed budgets a global political perspective. The World Bank and the International Monetary Fund control the flow of finances and effectively national budgets in every country across the globe. Their role is to promote stable growth in a bid to increase the wealth of citizens across the globe. However, as recently as April 2005, hundreds of members of parliaments around the world are calling on these two institutions lenders of billions of dollars every year, – to renege many of the numerous conditions they impose on borrowing countries in order to secure their loans. These conditions, they say, are eroding national sovereignty and impeding long-term economic planning necessary to achieve positive and sustained growth. Instead, global politicians, most vocally from the less developing countries who are the primary victims of the current restrictive loan scheme, are calling for the World Bank and IMF to let local legislators have the final say in domestic economic policies. Typical IMF conditions imposed on lending nations include devaluation of local currencies, deregulation of state-owned industry, tight public spending caps, liberalisation of trade and exchange controls, withdrawal of subsidies, and more protections for the private sector and multinational companies (Mekay, 2005). Beyond this critics argue that both institutions have been guilty of providing inaccurate and detrimental economic advice that has only helped to compound the economic rigidities created by the loans causing delayed debt relief, increased poverty and undermined democracy, prompting demonstrations and street protests in many countries (Mekay, 2005). According to the petition, in 2003, the former Soviet state of Georgia’s budget deficit exceeded its IMF-set limit. The Fund then asked Georgia to revise its budget for that year, but the parliament refused to pass it. Rather than accepting this decision, the IMF allowed its lending programme with Georgia to expire in retaliation. This led to threats from the World Bank that it, too, would pull the plug on existing projects. (Mekay, 2005) The IMF and World Bank reflect a system of imposed budgeting that is arguably more detrimental than it is effective. Imposed budgets must be careful to provide some degree of flexibility and maneuverability if they are not to cause resentment and productivity problems. This is particularly the case if budgets are being set and imposed from external sources. On a local or company scale there are further problems with the use of imposed budgeting in trying to link financial failures with those responsible for them. It is important to be able to link levels of activity, the consumption of resources and the achievement of targets with the managers primarily responsible for making decisions about these issues (Henderson, p33). If budgets are imposed from above, it is potentially difficult to identify the source of budgetary failure. If managers are autonomous, any budgetary failure is attributed directly to them. This arguably generates stricter budgetary discipline, responsibility and better management. Unless you have the authority to control financial resources, you cannot effectively manage the services for which you are responsible (Henderson, p23). Conclusion Henderson (2003) argued that successful budgetary control resulted in; being able to account for money received and spent, making sure that the organisations financial policies are adhered to, ensuring that money is not wasted, and assisted managers to run, and develop, services or departments. There is no single correct way of managing budgets but from the evidence presented above it is arguable that imposing a set of budget controls is a more effective method of safeguarding company finances. Certainly this method guarantees that company polices are adhered to and money is accounted and, if employees and managers are motivated, imposed budgets do not necessarily detract from department development or cause money to be wasted. It is the assumption that motivation is sapped by reducing autonomy that is the major criticism of imposed budgeting but this is little proof that this is the case. Petrova (2004) writes in her article on motivation and autonomy that motivated employees may gain more from autonomy but autonomy in itself is not a guaranteed method of increasing employee motivation. In addition, Petrova concludes that the likely benefits for increasing autonomy for already motivated employees are unlikely to be returned in financial gains but rather in changes in leadership styles and organizational structure. Given that the foremost concern of budgeting is to secure the financial future of the company, rejecting imposed budgeting on account of its effect on organizational structure and leadership style arguably inappropriate. Bibliography Mekey, E (2005); MPs demand more budgetary control from IMF and World Bank; Finance Customwire, Public Agenda/All Africa Global Media Economist (2003); Guiding the pack; Vol 368, Issue 8334 Henderson, Prof. E (2003); Budgeting Part Two; Nurse Management Vol 10, Issue 2, p32-37 Van der Stede, W (2000); The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation; Accounting, Organisation Society; Vol 25, Issue 8, p609-623 Marginson, D.E.W (1999); Beyond the budgetary control system: towards a two-tiered process of management control; Management Accounting Research; Vol 10, Issue 3, p203-231 Benston, G.J (1963); Accounting Review; Vol 38, Issue 2; p347-354 Petrova, K (2004); Does Motivation trigger Autonomy, or Vice-Versa?; Econometrics of Labour Demand; VXXXVIII International Conference Applied Econometrics Association; www.aea.fed-eco.org 10/05/05 BBC News Website (2002); Nick Leeson and Barings Bank; Crimewatch Case Closed; www.bbe.co.uk/crime – 10/05/05

Cross-cultural Communication Essay

Language is playing nowadays one of the most important roles in cross-cultural communication, because it is a door into new culture and traditions. Cross-cultural communication arouses great interest compared with that of several decades ago. It means that the future success of a person mainly depends on his ability to use language and to communicate effectively across cultural boundaries. Nevertheless learning other languages doesn’t limit cross-cultural communication, language firstly suggests how cultural traditions and patterns are understood and how cultural values may affect the process of communication. (Managing Communication) Learning other languages is nowadays necessity, not only an option. Lots of spheres are influenced by cross-cultural communication involving, for example, health care providers, businesses, educational institutions, social service agencies and non-governmental organizations. Modern world recognizes and appreciates the role of language that is played in developing communication beyond cultural boundaries. Studying of language will help to achieve goals outside the native country. (Managing Communication) Understanding how to communicate cross-culturally will help to promote creating smoothly working project teams; responding to customers, clients, and markets; living and working in a culturally diverse world. Language is necessary in realizing that a person from other culture expresses his ideas and thoughts in completely different way. It is mentioned that â€Å"developing an awareness of why hearing words alone is not sufficient to discern meaning†. Language is important as well as learning of cultural customs and traditions of the country. In a modern swiftly changing world people and cultures are circulating and interacting as at a really dizzying speed. Those people who know how to use language and how to communicate effectively across cultures have a crucial advantage over others. (Managing Communication) Language in cross-cultural communication is aimed at preserving the traditions of ancient cultures as well as existing ones. For example, it is necessary to mention the kabary dialect based on â€Å"unhurried telling of ancestral proverbs, metaphors, and riddles, frequently in a dialogue using call and response†. Kabary is a form of traditional Malagasy oratory and it is seen that oral language may be the only way for some populations to preserve their cultural traditions. In this case language represents different manners of speech and increases literacy rate. Kabary is an important element in communication during ritual events. However, it is still used in regular, day-to-day talk. Although kabary is spoken solely in the Malagasy language, learning their language will help to understand their culture better and to break misunderstandings and misinterpretations of the cultural customs. (Harman 2002) Nevertheless there are also negative moments connected with language and cross-cultural communication. Although developing of international slang may make the process of cross-cultural communication easier, many countries prefer to stomp out foreign slang considering it â€Å"steals† originality of the native language. For example, Russian government thinks that introducing of international slang, especially English words, may result in serious corrupting their native language. However, the language in communication makes people understand better and introducing of international words may be considered a right action. The negative moment is that very often such international elements can replace native words or even may have no equivalents. For example, lexical interlopers are something new to Russian language: democratic politics, business, banking, holding, etc. and such words as broker, sponsor, chizburger, fax have no equal equivalents in Russian language. (Weir 2002) Language has to be preserved as it is the embodiment of human vision and language varieties are able to provide unparalleled insights into the process of cross-cultural communication. Language is human experience and perception exposed to be the main tool across cultures. (Thucus-Dubrow 2002) References Managing Communications. (1996, August). Peace Watch, 2, 5, 1-2. Thucus-Dubrow, Rebecca. (2002, April 25). World’s Languages Are Fast Disappearing. Retrieved September, 22, from http://www. globalpolicy. org/globaliz/cultural/2002/0425fast. htm Harman, Danna. (2002, May 9). In Kabary the Point is to Avoid the Point. Retrieved September, 22, from http://www. csmonitor. com/2002/0509/p01s04-woaf. html Weir, Fred. (2002, June 4). Russian Lawmakers Try to Stomp out Foreign Slang. Retrieved September, 22, from http://www. csmonitor. com/2002/0604/p14s01-lepr. html

Qualitative Article Review Essay

Purpose The purpose of this article is to show that there is a correlation between dropout rates and teen pregnancy, and to discuss ways to prevent teen pregnancy. The American Promise Alliance evaluated data on school districts that struggle with both poor school completion and high numbers of teen births. They identified 25 schools with the highest dropout and teen pregnancy rates. And they also evaluated school districts with high school completion rates and innovative pregnancy prevention programs to help students avoid early pregnancy and parenthood. The 25 persistently low achieving school districts account for twenty percent of all high school dropouts in the USA. Thirty percent of all teen girls that drop out of school cite pregnancy or parenthood as the reason. Thirty four percent young women who were teen mothers did not earn a diploma or GED. Less than two percent of teen mothers attained a college degree by age 30. School districts with higher school completion rates recognized the correlation between teen pregnancy and school dropout; they initiated programs to address these two high priorities. School districts collaborated with organizations receiving federally funded teen pregnancy prevention grants, such as US Department of Health and Human Services (HHS), Office of Adolescent Health’s (OAH), and evidenced based Teen Pregnancy Prevention Program(TPP). Through their collaboration, grantees could use the funds in a variety of evidenced based models to meet the needs of their school, community and the age of the students being served. Description of Participants/Sample The participants in this study were all the teenagers in the USA. All USA students that attended public schools were a part of the data collection. School completion, pregnancy rate and dropout rate data was gathered from every public school in all the US school districts. Research Design/Data Analysis America’s Promise Alliance analyzed data from four reputable sources on teen pregnancy and dropout rates, and identified the school districts with the highest dropout rates. They also analyzed the data on teen birth rates or teen pregnancy rates from these school districts with high dropout rates. Method Diplomas Count 2011, Common Core of Data (CCD), VitalStats and Child Trend were the four sources of data information that was used to examine the number of dropouts and teen births within the 25 persistently lowest achieving school districts. Diplomas Count is a national report from Education Week and Editorial Projects in Education (EPE) Research Center, which provides graduation rates and graduation trends for all the public schools in the USA. Diplomas Count then identifies the 25 persistently lowest achieving school. Data on total school enrollment and enrollment by grade level was extracted from CCD. VitalStats and Child Trends provided data on teen birth rates and numbers. Results The data draws a parallel between high school dropouts and teen births. The data shows the school districts that struggle with poor school completion and high numbers of teen births and how various school districts are tackling these issues. Opportunities for Further Research The America’s Promise Alliance needs to collect more data for evidence that teen pregnancy caused dropouts, rather than just being correlated with dropout rate. After the 25 identified school districts with the high dropout and teen pregnancy rate implemented pregnancy prevention, the Alliance could check back in a year with these school districts to see if the dropout rate changed. Threats to Validity The four sources cited in this study are all very reputable sources that are cited often in the field of education. But although the America’s Promise Alliance spent a lot of discussion regarding the link between dropout rates and teen pregnancy, and suggesting that combating teen pregnancy could lower dropout rates, they ended the article by saying â€Å"readers should note that this data is meant only to draw a parallel between high school dropouts and teen births. No quantitative analysis to examine the statistical significance of the association between these two issues was performed and, therefore, causality should not be inferred.† They spent most of the article talking about things (teen pregnancy and dropout rates) that only made sense if there was causation, and then at the end of the article they retracted this conclusion from the readers. Insight and Criticism Teens getting pregnant while still in school are more likely to drop out of school, but the data in this article does not prove this, but I think it made a strange correlation between the two. There may be other factors that make pregnancy and dropping out more likely. Implications of Findings Thirty percent of teen girls who drop out of school cite pregnancy or parenthood as their reason. The connection between teen pregnancy or teen parenthood and educational attainment is strong. All interested parties in the prospect of these teen parents and their children need to collaborate and develop strategies to reduce the risk of them dropping out of school. References Shuger, L. (2012). Teen pregnancy and High School Dropout: What Communities are Doing to Address These Issues. Washington, DC: The National Campaign to Prevent Teen and Unplanned pregnancy and America’s Promise Alliance. Retrieved November 2012, from www.thenationalcampaign.org/resources/†¦/teen-preg-hs-dropout.pdf

Plastic Surgery Essay - 1788 Words

According to dictionary.com, beauty is defined as â€Å"the quality or aggregate of qualities in a person or thing that gives pleasure to the senses or pleasurably exalts the mind or spirit† (1). True beauty has been forgotten. All around the world people are paying thousands of dollars to have plastic surgery done to enhance this unreal beauty. Sadly, reality is that beauty is now seen as having the bigger breast, the perfect smile, zero body fat, and the perfectly chiseled nose. More and more people are turning to plastic surgery as a way to make them happy about their appearances and boost their self-esteem in a quick and easy process. But reality is, plastic surgery has major side effects. Plastic surgery causes more physical and emotional†¦show more content†¦Ã¢â‚¬Å"Thick red scars called hypertrophic scars may appear† after surgery (source 7 page 2). In breast augmentation, â€Å"the number one complaint is capsular contracture, a type of scarring around the breast implant itself. In many cases, it becomes painful because the scarring makes the breast feel hard (Stuart and Kotler 2). The most common risks in surgery is paralysis (Serano 2). The â€Å"anesthesia and sedation can cause paralysis† after the procedure is completed (source 7 pg. 1). Revision surgeries are more prevalent when someone undergoes nasal surgery. Facial surgeons mostly see â€Å"people coming for a revision when a nose is overdone and looks too pinched. It is usually because the first surgeon took out too much tissue† (Stuart and Kotler 2). â€Å"The thing many nasal surgeons see over and over is a healed nose with some grooves, depressions, and moguls that show up on the outside† (Stuart and Kotler 2). The inner complications associated with plastic surgery include excessive bleeding, nerve damage, and infections. â€Å"Bleeding is quite common within the first twenty four hours† after the procedure. (Plastic Surgery Guide 1). This bleeding can lead to more complications if the bleeding cannot be stopped fast enough. â€Å"Blood can pool and collect under the skin† causing bruises and swollen limbs (Plastic Surgery Guide 1). â€Å"After eyelift surgeries, excessive bleeding under the eyelidsShow MoreRelatedPlastic Surgery And Cosmetic Surgery1496 Words   |  6 PagesPlastic surgery has become an extremely popular trend throughout the past years of the American culture. There are many reasons why people get plastic surgery, however, our society is the first to judge an individual for getting a procedure done. The controversy regarding plastic surgery is extremely relevant and has received major attention through celebrities, television, and social media. However, ma ny individuals are unaware that there is a difference between both plastic surgery and cosmeticRead MoreCosmetic Surgery : Plastic Surgery1836 Words   |  8 PagesNorfolk, Va.† (Goleman, 1991). I know many of you have heard of cosmetic surgery, also known as â€Å"plastic surgery†. Many people have considered cosmetic surgery in order to feel better about their self. This topic really interested me because I know there are many different viewpoints on it. What I wanted to focus on most is how the media portrays cosmetic surgery, how they portray women, the pros and cons of cosmetic surgery, the cost, and ways that we can get more people to be comfortable in theirRead MoreCosmetic Surgery : Plastic Surgery2001 Words   |  9 Pages In most sources about cosmetic surgery, they explain the good or bad about it and also give examples of people that have gone through cosmetic surgery. For most people that go through cosmetic surgery, it takes around 6 months for the sw elling to go down and for most of the scars to heal and begin to go away. The majority of people that have an opinion of cosmetic surgery, think that it’s the worst part of the new society and feels like the people that get the procedure done are weak and are easilyRead MorePlastic Surgery Essay1296 Words   |  6 PagesWhen you hear the phrase â€Å"Plastic Surgery† what comes to mind? Maybe dangerous, and risky, or do you think about the scalpel and all the cutting and all the blood? I myself think about how it’s only for rich celebrities who have a couple extra hundreds of thousands of dollars to spend. We have a bad habit of overlooking all the good things that plastic surgery can achieve. From life altering surgeries and saving lives, by highly qualified surgeons, to giving people more confidence and getting ridRead MoreIs Plastic Surgery Worth It?638 Words   |  3 Pagesour children that Hey! Its ok to not love who you are, You should change to meet eve ryone elses standards.† Plastic Surgery gives Children a false sense of self image in society. When you think of plastic surgery, what do you think of first? Im sure it isnt the risk involved with the procedure that will undergo to become a â€Å"new you† No one ever thinks of the true risk of plastic surgery, or even the cost of undergoing the procedures. For Breast implants, Face lifts, Mastopexy, Breast reductionRead MoreThe Image Of Plastic Surgery Essay1396 Words   |  6 Pageshave lasting effects on millions of Americans who are unhappy with their body image. Plastic surgery has become common amongst middle class women, and a rapid increase in male plastic surgery has been noted in recent years. Constant exposure to the â€Å"perfect† body image in the media puts harm in the very idea that the human body comes in all shapes and sizes. 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However, changing your physical appearance just because you wan t to or do not feel pretty enough should not be the case of spending all that money and time on a non-maturedRead MoreThe Problem Of Extreme Plastic Surgery1019 Words   |  5 Pages Extreme Plastic Surgery means someone who goes overboard with their appearance. Some people spend money to look good, but they do not stop there. They will continue to get surgery and the result will not be pretty. Most people do surgery because some are not satisfied with what the look. They want to change the outside so they could have looks and confident they need. In the present, more and more people are getting plastic surgery do then those back then. It is a trend most people do to

The Basics of Cognitive Theory in Relation to the...

Nicole Maloney 18th October 2011 Approved†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Explain the basics of cognitive theory in relation to the development of abnormal behavior. Use Aaron T. Beck and Albert Ellis as theorists for reference. If you believe the saying Perception is everything, then you may well be a cognitivist. According to the cognitive perspective, people engage in abnormal behavior because of particular thoughts and behaviors that are often based upon their false assumptions. Cognitives believe that without these thought processes, we could have no emotions and no behavior and would therefore not function. In other words, thoughts always come before any feeling and before any action.†¦show more content†¦Therapists’ help patients realize that their own beliefs contribute greatly to, maintain, and even cause their psychological problems (Stefan, 2011). Stefan added that this approach leads patients to realize the irrationality and rigidity of their thinking and encourages them to actively change self defeating beliefs and behaviors. Ellis initially named the treatment Rational Therapy, the Rational Emotive therapy, and finally Rational Emotive Behavior Therapy to stress the interrelated importance of cognition, behavior, and emotion. Like all theories, the cognitive perspective is not free from criticism. First, behaviorists see this theory as weak due to the abstract nature of thoughts and the difficulty in defining them. What may be seen as self-critical by one researcher may look like a rational remark by another. Second, there is no agreed upon definition or application of the theory. It is seen as fairly new and while it receives a great deal of research, the underlying theory of personality development is weak at best. So while it may have very positive outcomes in treatment, it does not provide a solid understanding of development. For the neo-Freudian, this might mean that cognitive therapy is only a temporary approach and does not address the real reason behind a personality issue. [ (Christopher, 2004) ] As you read, the basic premise behind cognitive theory is the idea that the way we think about or perceive ourselves and others, determines howShow MoreRelatedBasic Theories and Techniques of Abnormal Psychology1743 Words   |  7 PagesBasic Theories and Techniques of Abnormal Psychology Introduction Today, several facts about the thoughts and behaviors of the human beings have been established. These owe their emergence to the development of the field of psychological theories. These theories have been advanced over time through learning and repeated evaluation; this resulting in the study of abnormal psychological. 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Outline Of A Rough Draft - 940 Words

Memoir Rough Draft I don’t remember if it was my choice or my parents, but in 5th grade when we were given the choice to be in band, I was very anxious to start. We got to meet with Mrs. Jones and try a few different instruments before making a decision. My top three choices were percussion, trombone, and clarinet (only because my sister had played it). I tried the clarinet first and thought it was alright, but not my favorite. I tried the trombone next, and while it was difficult, I really wanted to keep trying. I also tried percussion- she just had me keep a beat on my leg- and I thought percussion may be difficult for me, but I still wanted to do it. In the end, Mrs. Jones decided I would be best fit for the clarinet, mostly because I could use my sisters and not have to buy a new instrument. I was happy with the choice, mostly because I was excited to be playing anything! Throughout my 5th grade year, I practiced the clarinet and made my way through our first book. 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Globalizing Human Resource Management and Sustainability

Question: Discuss about the Globalizing Human Resource Management and Sustainability. Answer: Introduction Resources are an important agent, which helps the companies and organizations to produce quality products. Effective and judicious utilization of the resources adds value to the word human in the proposed heading of the discussion. Application of effective management techniques helps the personnel to monitor the progress in terms of achieving the identified and the specified business requirements (Stone, 2013, p.12). This discussion, through the example of Top Trucking Company, speculates the management of the human resources in order to bestow quality products on the customers. The purpose of this report is to make the personnel of the Trucking Company aware of the ways and means of managing the human resources. The new systems that were adopted proved efficient in mitigating the instances of conflicts. Cleaning up the yards aligns with the cleansing of the polluted minds of the employees of the Top Trucking Company. Along with this, bringing new uniforms for the employees, act as an address towards bringing uniformity within the workplace environment (Rahn, 2015, p.23). Installation of new computer system projects the struggle of the managers in terms of adding efficiency in the business activities. Appointing new yard manager restores normalcy in the workplace environment, reducing the spoilers. Along with this, this step provided the employees with safe and comfortable workplace to the employees. The attributes of safe and comfortable relates to the fresh air. Breathing this fresh air is the capability of the employees to produce creative ontents for fulfilling the business requirements (Jackson, Ones Dilchert, 2012, p.34). The conscious approach of the newly appointed manager proves ben eficial for the Trucking Company in terms of escalating the reputational status into new heights. This contradicts the autocracy of the previous manager, which had polluted the workplace. Involvement of the company personnel in the decision-making process eased the process of achieving efficient and effective resolutions. Exposure of rationality in this direction aligns with the usual conventions of a managerial role (Shields et al., 2015, p.45). Dedication and commitment of the new manager acts as an inspiration, for the employees, in terms of displaying better performance. Specifically, ensuring the wellbeing and safety of the employees and customers qualifies him as easily approachable among the employees. This motive enhances the stability in the relationship between the employees and the managers (Denhardt, Denhardt Aristigueta, 2012, p.56). Along with this, provision of training to the employees is one of the other grounds, which enhances the stability in this relationship. M otivation and encouragement acts as a medium within this relationship. Delving deep into the adopted changes, the word new is common between the changes and the management. Here, it can be said that it is the management, through whom changes enter into the threshold of the workplace (Brewster Mayrhofer, 2012, p.67). These attributes were lacking in case of the earlier manager. On the contrary, approach of the new yard manager in the initial stages of his recruitment gives him a green signal for execution of his workplace operations. The vastness of the yard bears correlation with the workplace, the sanctity of which is maintained through the desperate efforts undertaken by the managers (Morgan, 2013, p.78). The behavioral conduct is the grounds which places the new manager in a high pedestal as compared to the earlier manager. Further, it is the management that introduces the changes proposed by the stakeholders and shareholders. Lack of coordination between the management authority acts as a compromise with the business requirements of the company. Herein, the action of managing attains a negative connotation. Moreover, the strikes, that took place due to the hostility between the two managers, contradict the true essence of the aspect of managing the human resources (Stahl, Bjrkman Morris, 2012, p.89). The earlier sentence highlights the negative side of the discussion, which broadens its scope and arena. Maintaining a cue with this negativity, it contradicts the adjective of complementary in the proposed question. Potential risks of sustaining the proposed changes Success and failures are the two phases of companies and organizations. Both the aspects are related to each other. Emerging successful in overcoming the failures adds to the reputation status of the companies and organizations including the Trucking Company (Griffin, 2013, p.90). The earlier sentence makes the statement, Failures are the stepping stones of success, tautologically true. Possession of effective risk assessment tools reduces the hardness of the stones, which helps the company to reach the targeted goals and objectives. On the other hand, exposure of negligence in terms of mitigating the intensity of the identified risks aggravates the hardness of the stones, which detaches the company from the identified and the specified objectives (Camps Luna, 2012, p.15). Continuation of George as a manager would aggravate the complexities of the company. This continuity would contradict the true essence of the adjective constructive in the workplace relationships. There would be strikes, which would hamper the execution of the workplace activities. Herein, management attains a negative connotation in terms of the utilization of the organizational resources (Bratton Gold, 2012, p.121). Countering this, stability from the manager itself is an indication of vulnerable foundation, which lacks adaptability and sustainability in case of changes. On the contrary, continuation of the new yard manager would establish participative organizational structure for the company. Herein, lays the appropriateness of the adjective constructive. Collaboration and coordination between the functional units of the company would act as an agent in the achievement of successful completion of the tasks within the stipulated time frame (Buller McEvoy, 2012, p.47). Within this, the understanding, caring and supportive nature of the new yard manager would help the employees to clear their doubts regarding the execution of the workplace operations. Provision of adequate motivation and encouragement to the employees would add to the roles and responsibilities of the new yard manager. Along with this, it would reflect his corporate attitude, which would enhance the reputational status of the company. This enhancement would help the company to achieve high sales revenue, reaching new heights of success (Sparrow, Brewster Chung, 2016, p.234). Speculating the continuity of both the managers, the role of new yard manager attains a high position. The major drive behind this is the exposure of rational behavior, which aligns with the usual conventions of a managerial role. In view of this, the company would achieve sustainable growth under the guidance of new yard manager. This connotation attains a positive note, which qualifies the company as adaptable to the changes and sustaining it. However, lack of confirmation regarding the tenure of the new yard managers highlights the interrogative parameter for the earlier sentence (Bratton Gold, 2012, p.345). As a sequential step, the management in this perspective makes vulnerable, which questions the proposed question. The predicament of new yard manager depends on the decision of George. However, there are no grounds for not permitting the new yard manager to continue his tenure. Negative answer in this case would be a foolishness of George in terms of his managerial roles and responsibilities. On the other hand, affirmative answer would reflect his consciousness towards restoring the normalcy within the workplace environment. Counter arguing this, putting the responsibility on George contradicts the true essence of the aspect of management. Herein, the human resources are nullified (Griffin, 2013, p.456). This is in reference to the fact that it is the results, which decides the performance of the company including the management. Involvement of the Transport Workers Union in the implementation of the proposed changes Involvement of the agency partners would prove beneficial for the company to ensure the effectiveness and feasibility of the proposed changes in terms of beautifying the workplace environment. As a matter of specification, involving the Trade Union members would act as an additional assistance for the Trucking Company in terms of achieving stability in the financial aspects (Stahl, Bjrkman Morris, 2012, p.567). Typical examples in this direction are: tariffs that restrict the company to implement the changes; fluctuating prices, which aggravates the complexities of the company in terms of setting the prices of the transports. Joint ventures between George, new yard managers and the Trade union members proved beneficial for the Trucking Company in luring several buyers. This has escalated the sales revenue and added maximum value in the profit margin. The beautification of the infrastructure paved the way of foreign market penetration for the company (Brewster Mayrhofer, 2012, p.678). The interactive sessions between the managerial authorities and the Trade union members resulted in the introduction of lucrative deals, trades and transactions for the buyers. The polite and courteous approach of the new yard manager proved beneficial in convincing the tough Trade Union members towards the brand image of the company. All these achievements altered the predicament of the company. With this success of the company, a different side of Georges character is highlighted. Unwillingness towards the new yard managers transfer projects his intention towards retaining the newly appointed yard manager (Denhardt, Denhardt Aristigueta, 2012, p.789). This is owing to his pleasing personality, which would lure the foreign investors, such as, the members of public and private sector union members towards the brand image. This would further expand the market size, scope and arena of the company within the Australian market. Viewing it from other perspectives, involvement of the agency partners as well as the union members, in the implementation of the changes, acts as a protective cover watch for the company, in terms of the execution of business activities (Shields et al., 2015, p.890). Herein, lays the adherence and compliance to the standards and norms of the regulatory framework, which enhances the stability in the workplace relationships. This stability adds value to the adjective constructive, which enlivens the relationship between the employees and the managers. Exposure of conscious attitude in the maintenance of this stability bears correlation with the true aspect of management (Jackson, Ones Dilchert, 2012, p.900). Adoption of effective resolutions, such as means of negotiations reflects the inner essence of the management of human resources, which results in the execution of the business activities of the company in an efficient and effective manner. The earlier sentence bears resemblance with the requirements of the discussion. Conclusion This discussion emerges successful in providing an insight into the effective management of human resources for the companies and organizations. The case study of Trucking Company enlivens the heated and hostile relations between the personnel in the workplace. However, speculation of the current position of the Trucking Company contradicts the hostility between the personnel. The major drive behind this is the pleasing personality of the new yard manager, which acts as an agent for the company in terms of reaching to the new heights of success. Involvement of the trade union members serves the purpose of evaluation, which helps in beautification of the infrastructure for the company. References Bratton, J., Gold, J. (2012).Human resource management: theory and practice. Palgrave Macmillan. Brewster, C., Mayrhofer, W. (Eds.). (2012).Handbook of research on comparative human resource management. Edward Elgar Publishing. Buller, P. F., McEvoy, G. M. (2012). Strategy, human resource management and performance: Sharpening line of sight.Human resource management review,22(1), 43-56. Camps, J., Luna?Arocas, R. (2012). A matter of learning: How human resources affect organizational performance.British Journal of Management,23(1), 1-21. Denhardt, R. B., Denhardt, J. V., Aristigueta, M. P. (2012).Managing human behavior in public and nonprofit organizations. Sage Publications. Griffin, R. W. (2013).Fundamentals of management. Cengage Learning. Jackson, S. E., Ones, D. S., Dilchert, S. (2012).Managing human resources for environmental sustainability(Vol. 32). John Wiley Sons. Morgan, G. (2013).Riding the waves of change. Imaginization Inc. Rahn, D. (2015). Managing Human Resources.Developments in Business Simulation and Experiential Learning,42. Shields, J., Brown, M., Kaine, S., Dolle-Samuel, C., North-Samardzic, A., McLean, P., ... Plimmer, G. (2015).Managing Employee Performance Reward: Concepts, Practices, Strategies. Cambridge University Press. Sparrow, P., Brewster, C., Chung, C. (2016).Globalizing human resource management. Routledge. Stahl, G. K., Bjrkman, I., Morris, S. (Eds.). (2012).Handbook of research in international human resource management. Edward Elgar Publishing. Stone, R. J. (2013).Managing human resources. John Wiley and Sons. Wilton, N. (2016).An introduction to human resource management. Sage.