What is Corporate Social Disclosure (CSR) Disclosure in Perspective Accounting

What is Corporate Social Disclosure (CSR) Disclosure in Perspective Accounting Social Responsibilitys company is not a new concept in society but progressively expand along with other concepts. Social responsibilitys company which is referred as Corporate Social Responsibility theoretically still generated the contradiction. Corporate Social Responsibility started to become the big issue and studied by a lot of party since early year 1960 in United States and in the early 1970 in Europe. In this time, Corporate Social Responsibility is become the important issue in business world and society and its discussion coverage even also immeasurable progressively along with progressively its excitement growth and business world. Progressively is wide coverage of discussion of this Corporate Social Responsibility, definition which is made by expert more immeasurable. Beside that, terms which emerge along with growth of Corporate Social Responsibility even also increasing and varying. Definition about corporate social responsibility still is difficult found in literature accountancy. The definition need a lot of consideration and consensus about any kind of competent included into company responsibility. However, if we discuss about a company choice in disclosure social responsibility reporting, we will agree that a company take charge that must be expressed related to accountability, not Introduction According To World Business Council for Sustainable Development in its publicizing entitling Making Good Business Sense (2002) citing statement of Lord Holme and Richard Watts (2000) defining social responsibility company is: Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large. (www.mallenbaker.net) For a while according to Elkington (1997) in Utomo (2000), company responsibility help the attainment focussed three company efficacy consisted of the social efficacy, environmental, and financial. This concept is known as Triple Bottom Line Success of a Company. For more clear depicted is in following schema: The Existing Of Triple Bottom line Success of a Company triggered by Corporate Financial Responsibility (CFR). After that company effort to minimize negative affect from environmental problem (CER), and strive the company for behave to matching with social environmental expectation (CSR). There are interconnected sliver and overall of the responsibility viewed as contribution of company and business world in general in realizing sustainable development (Suwardjono, 2005). Another definition mention: Corporate Social Responsibility is the commitment of business to contribute to sustainable economic development, working with employees, their families, the local community and society at large to improve their quality of life. (World Business Council for Sustainable Development, 2002) Definition of Corporate Social Responsibility varied between definitions in one state with other state because what conceived of social responsibility form on the basis of awareness or initiative in one state just earn represent obligation in other state. For example, association of Corporate Social Responsibility in Ghana mentions: CSR is about capacity building for sustainable livelihoods. It respects cultural differences and finds the business opportunities in building the skills of employees, the community and the government (mallenbaker.net). While association of Corporate Social Responsibility in Filipina have a notion that CSR is about business giving back to society(mallenbaker.net). Organization Corporate Social Responsibility in Europe is CSR Europe (www.csreurope.com) have a notion that company have two responsibility type that is first commercial responsibility which run the business successfully and secondly is social responsibility that is company role in society, where in form of various activity done by company besides activity of attainment maximize profit. This activity for example environmental continuity, paying attention to employees prosperity, running business pursuant to existing ethics, and active participate in society environment in place where the company operate. Griffin in Essential Business mention the social responsibility company with the term of Social Responsibility define: The attempt of business to balance it commitments to group and individuals in its environment, including customers, other business, employees and investors. According to him, social responsibility represent effort to balance various commitment for responsible to all investor that is maximize the profit company. Beside that, company also take charge to its consumer which is market the good quality product a commitment that possible trigger increase production cost and make the company have to settle for the lower profit. This matter then result a lot of irresponsible company to its consumer because enthusiastic to gratify the investor. From various definitions above, writer can conclude that social responsibility company is company continuation effort to balance the aspect of social-economy company in order to fulfilling obligation demand to all stakeholders fairly and proportional. CSR Model As long as bibliography research, there is three view or model depicting about company involvement in social activity. Third model that shall be as follows (Harahap, Sofyan Syafri, 2002): Classic Model This Opinion, expanding at 19th century, starting from perfect emulation concept, where economic perpetrator apart and differ from the other behavioral type and form. Company purposed to maximize profit. Criterion of company Efficacy measured by useful power and growth. According this opinion, effort that company done just to fulfill the market request and commercialize represent to capital owner. A Fundamentalist in this area, Milton Friedman, expressing: There is one and only one company responsibility, that is use owned properties to increase profit as long as according to rule of the game going into effect in a free computation system without deception and insincerity (Milton Friedman, Capitalism And Freedom, 1962). Sharpness, company according to this opinion neednt think of social effect which generated its company and neednt think of effort to repair social disease Management Model This opinion arise about 1930, after emerging new challenge of company having the nature of differing from previous situation which colored by idea of classic model. According to this opinion, company considered to be instituting of permanent which life and have separate target. Manager as one who trusted by owner of capital run a business for the sake of not only owner of capital, but also they are direct in concerned with company life, like employees, customer, supplier, and existing other party that bearing with company which do not solely based to the existence of contract (Franc X Suttin et. al, 1956 in Harahap, Sofyan Syafri, 1993). Thereby manager as team which responsible to the continuity of company life performed to chosen policy which must consider social responsibility company remember its relation with other party which also have share in attainment of company target which do not only thinking of return owner of capital. Social Environmental Model This Model emphasize that company believe that power of owned politics and economics have relation with importance source of social environment and not merely from market as according to classic model or theory. Its consequence company has to share active in finishing social disease which reside in its environment, like education system which is not certifiable, unlabor, pollution, dirty housing, not regular transportation, security, and others. If classic model have a purpose especial to secure and prosperous owner of secure and prosperous management model and capital of management, in this model company have to extend target which must reach of that is which concerning prosperity of social in general (Ahmed Belkoui 1980 in Harahap, Sofyan Syafri, 1993). Thereby, in chose project to found, beside pay attention percentage of profit, also have to pay attention advantage and disadvantage which possibly will be suffered by society. Pursuant to perception cursorily, either due influence of society demand through governmental hand and also change of human being attitude in company in this time. These matters go into effect, either in capitalist state, socialist, more than in our state. Pro and Contra about CSR Problem do company requires to take charge of social or not, still become erudite debate. Each telling opinion and his support and claim that his idea is correct. Following the reason of supporter so that company has social responsibility and ethics that is (Harahap, Sofyan Syafri, 2002): Involvement of social represents respond to society expectation and desire to role of company. On a long term, this matter very beneficial company. Involvement of social possibly will influence repair of environment, society, what possibly will degrade production cost. Improving company good name will generate customer sympathy, employees sympathy, investor, and others. Avoiding governmental interference in protecting society. So that if company has social responsibility possible can avoid demarcation of activity of company. Show positive respond company to value and norm going into effect in society, so that get society sympathy. As according to desire stockholder, in this case public. Lessening tension dislike of society to company which sometime hateful activity of society not possible to avoid. Assisting importance of national, like natural conservation, conservancy of artistic and culture goods, increase of people education, labor, and others. At others, reason of challenger which frowns on social responsibility concept of company shall be as follows: Calling away the attention company from target of the core important in searching profit. This will generate extravagance. Conducive involvement of company to politics game or power redundantly which in fact none its field. Generate the business environment which is homogeneous, not pluralistic. Social involvement need the big enough energy and fund which cannot be fulfilled by finite company fund, which can generate the bankruptcy or degrade the level of company growth. Involvement of complex such social activity need the energy and all expert which not yet already owned by company (Ahmed Belkoui, SEA 1984 in Harahap, Sofyan Syafri, 1993). Social Accounting Definition of Accounting which is often met in literature is definition opened by American Institute of Certified Public Accountant (AICPA), that is as follows Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the result thereof. Other definition according to American Accounting Association (AAA) which shall no longer touch the word art but rather affirm at word of process (in Suwardjono, 2005): Accounting is à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ the process of identifying, measuring, and communicating information to permit informed judgements and decisions by users of the information. Definition which is much the same that according to AICPA 1970 that is (in Suwardjono, 2005): Accounting is a service activity. Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intented to be useful in making economic decision. Paul Grady support the accountancy definition as science, representing definition completion from AICPA: Accounting is the body of knowledge and functions concerned with systematic ariginating, authenticating, recording, classifying, processing, summarizing, analyzing, interpreting, and supplying of dependable and significant information covering transactions and events which are, in part at least, of financial character, required for the management and operation of an entity and for reports that have to be submitted thereon to meet fiduciary and other responsibilities. While for the congeniality of social accountancy, Ramanathan (1976) in Suwardjono (2005) defining as follows: Social accounting is the process of selecting firm-level social performance variables, measures, and measurement procedures; systematically developing information usefull for evaluating the firms social performance; and communicating such information to concerned social groups, both within and outside the firm. For a while according to Freedman (1989) : Social accounting has been defined as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behavior. From the congeniality above, if paid attention to that in general social accountancy congeniality in fact relate to accountancy congeniality. The different between conventional accountancy congeniality with the social accountancy is word of social itself. Social accountancy represents the conventional accountancy which deals with social transaction of company. While its accounting process basically is equal that is include the process of identifying, record-keeping, measurement, and disclosure. This matter is perceivable because social accountancy itself represents part of or the broader new scope conventional financial accounting Category Classifications Include in Social Accounting Social Accountancy can be told aim to measure and lay open entire expense and social benefit required by activity produce a company to yield the relevant information for interested parties for company. In line with the target, hence it is important to know scope from social accountancy before so that later can be identified the social benefit and type. Social accountancy scope represents the area becoming company attention referring to social impact disclosure of corporate activity. This scope social accountancy is divisible some category which different each other according to all expert. The difference because there is not standard format yet concerning category which must be mentioned by company in social responsibility reporting, considering that application of social accountancy does not have its regulation standard. Moreover, the category coalescence between companies which is one with other might possibly differ; depend on its requirement of each company and stakeholders. Following are opinions from some expert concerning the classifications category which is come within the social accountancys scope: 1) The National Association of Accountants Committee on Accounting for Corporate Social Performance, classification the primarily scope which require to be paid attention by company concerning his following social performance (Tuanakotta, Theodorus M, 1986 in Utomo, 2000) a) Society Involvement ( community involvement), covering activity most off all once will give the benefit to the society widely, for example development and house expenditure, philanthropy activity, planning and village repairing, and many more. b) Human resources are activities that give benefits to the employees, for example the practice program and uplifting of skill, repairing the working circumstance and atmosphere, policy concerning with the promotion and respective everything with the compensation to the employees. c) Physical Sources and environment contribution, that is hit the air quality and irrigate and also the voice pollutions controlling, and industrial garbage dismissal operation (continuation of environment) d) The Products Contribution / service, that is pay attention to the influence of product or service to the society by reckoning some consideration like product quality, product packer, product advertisement, rule of product warranty, and product security 2) Linowes in model of its social accountancy reporting classify three form categorize that is (in Freedman, 1989): a) Deal with society. b) Deal with environment. c) Deal with consumer 3) Parker (1989: 178 180) in Utomo (2000) mentioning the category which different each other for the type of reporting with the approach which different each other, that is: a) For the reporting model by Inventory Approach, consist of four categories: (1) labor, (2) community, (3) product, (4) environment. b) For the reporting model by Outlay-Cost Approach, consist of four categories: (1) personnel, (2) customer, (3) environment, (4) community. c) For the reporting model by the Cost Benefit Approach, consist of four categories: (1) employees, (2) consumer, (3) community, (4) environment. Disclosure Conceptually, disclosure represents the integral part from financial reporting. Technically, disclosure represents the final step in accountancy course that is information presentation in the form of a set full of the financial statement. Evans 2003, in Suwardjono, 2005) interpreting the disclosure as follow: Disclosure means supplying information in the financial statement, including the statements themselves, the notes to the statement, and the supplementary disclosures associated with the statement. It does not extend to public or private statements made by management or information provided outside the financial statement. More specific, Wolk, Tearney, and Dodd (2001), in Suwardjono, (2005) interpret the disclosures congeniality as follows: Broadly interpreted, disclosure is concerned with information in both the financial statement and supplementary communication including footless, post-statement events, managements discussion and analysis of operations for the forthcoming year, financial and operating forecasts, and additional financial statements covering segmental disclosure and extensions beyond historical cost. Evans limits the disclosures congeniality only at the things which is concerning with the financial reporting. The management statement in other; dissimilar mass media or newspaper and also information outside the financial reporting scope do not include in disclosure congeniality. Meanwhile, Wolk, Tearney, and Dodd also include the segmental financial statement and statement which reflected the prices change as part of disclosure. Expression also often meant as ready information more than what communicable in the form of formal financial statement. This matter seems in line with idea FASB in its conceptual framework as following (SFAC No. 1, PRG. 5, in Suwardjono, 2005): Although financial reporting and financial statements have essentially the same objectives, some useful information is better provided by financial statement and some is better provided, or can only be provided, by means of financial reporting other than financial statements. Disclosures Target In general, disclosures target presents the information which is considered necessary to reach financial reporting target and to serve various party having importance different each other. While the special target is as follows (in Suwardjono, 2005): 1) The Protection target The protection target based on the idea that do not all user sophisticated enough so that users which naÃÆ' ¯f require to be protected by laying open information which they not possible obtain or not possible to process information to catch the economic substations which base on a post of financial statement. In other word, disclosure intended to protect the management treatment which unjust possible and opened (unfair). 2) Informative Target Informative target based on the idea that user which is gone to clear with the certain sophisticated level. Thereby, disclosure instructed to provide the information which can assist user in making effective decision. 3) Special Requirement Target This Target represents the merger from the protection of public target and informative target. What have to be laid open to public limited by what considered necessary for user which is gone to, whereas for the purpose of observation, certain information have to be submitted to supervisor body pursuant to regulation through forms that claiming disclosure in detail. Other disclosure target that is according to Securities Exchange Commission (SEC). According to SEC of disclosure target categorized to become two that is: 1) protective disclosure, that intended as protection effort to investor, and 2) informative disclosure, which aim to give the competent information to report consumer (Wolk, Francis, and Tearney in Zuhroh, Diana and I Putu Pande, 2003) There is different idea in the case of how far the wide of disclosure of financial statement ought to be conducted and information requirement of consumer differ. There are three concept of concerning broadness of financial statement disclosure, (Eldon S Hendriksen, 1997 in Suwardjono 2005) that is Adequate, Fair, and Full Disclosure. The concept what most often practiced is Adequate Disclosure, which is minimum disclosure which must be fulfilled to make financial statement as a whole do not mislead for the sake of decision making. Fair disclosure containing ethical target by providing competent information to potential reader. While full disclosure representing disclosure for all relevant information. Full disclosure owning impression of information presentation abundance, so that some parties exactly have a notion bad. Abundantly information will be productive contra because detail disclosure which not is important so exactly will close the significant information to cause the financial statement difficult to be interpreted. But competent disclosure about the significant information to all investor and other party shall be adequate, complete and fair. There is no a marked difference among this concepts if altogether utilized in competent context Meanwhile there are two type of disclosure in its relation with the conditions specified by standard, first is mandatory disclosure, which is minimum disclosure, required by accountancy standard going into effect. And the second is voluntary disclosure that is disclosure of items done voluntarily by company without obliged by regulation, though all public company obliged to fulfill minimum disclosure, they differ by substantial in number information addition expressed to capital market. Motivation and Reason of Doing Social Disclosure According to Suwardjono (2005), some motivation which possible push the environmental and social performance information disclosure for example: To maintain the legitimacy of company operation (Legitimacy Theory). According to Legitimacy Theory, company conduct the certain activity, included in matter of information disclosure, because in order to obtain the legitimacy from society where the company operate and also as a strategy to keep the good relation between the company with the outside party (especially stakeholders) To manage or influence the certain group stakeholders who is looked having the strong influence. In stakeholders theory, company considers the existence of expectation, which different each other of group stakeholders that affect on operation and policy of information disclosure. 3) To increase properties of all stockholder and manager. Positive Accounting Theory has the assumption that everyone does the activity because pushed by its private interest accomplishment. If everybody has activity to fulfill its private interest, hence it can be that manager set mind to disclosure the environmental and social information because they expect to get the make-up of properties from the disclosure activity. Make-up of this manager property possible got from profit improvement or assesses the company. 4) Manager confidence that company have the accountabilities or duty to provide the certain information. Disclosure of social and environmental responsibility performance information can be pushed because manager believes that various group stakeholders entitled to know the operate implication for the company to environmental and social quality. 5) To hinder or preceding the effort recognition/making of disclosure regulation that more weighing. Manager do the environmental and social performance information disclosure in order to hindering government depress the pertinent industry, very possibly will disturb because too much reporting requirement. While the motivation and the reason why company conduct the social disclosure, which got from opinion ambit of all experts, for example: 1) To create the good impression about social value of company. Companies use social information to present themselves with a prosperous image and to show that they exhibit the same social norms and values as those of their society. (Parsons, 1956 in Parsa and Kouhy, 2000) 2) To support the continuity of company business. For companies to continue to survive and grow, they need to perform well and undertake various socially desirable actions, including distribution of economic, social or political benefits to the groups from whom they derive their power. (Shocker and Sethi, 1973 in Parsa and Kouhy, 2000) 3) To increase company legitimacy before stakeholders. The disclosure of social information is used as a means of legitimising corporate actions as well as projecting their values and ideas. (Dieckers and Voght, 2000 in Parsa and Kouhy, 2000) Companies disclose social information to legitimise their own existence. (Brown and Deegan, 1998 in Parsa and Kouhy, 2000) 4) As an effort for the minimization of Business Risk. Pursuant to the result of research into the Trotman and Bradley (1981, in Utomo 2000), by conducting social disclosure hence company will own the high systematic risk (for a while controlling easier for systematic risk than non-systematic risk). Social Disclosure in Annual Report Disclosure defined as providing a number of information required for the optimally operation in an efficient capital market (Hendriksen, 1996, in Zuhroh, Diana And I Putu Pande, 2003). There is a mandatory disclosure that is information disclosure which is obliged to be done by company rely on a certain standard or regulation, and there is having the character of voluntary, representing information disclosure exceed the minimum conditions from regulation going into effect. Each unit/economic perpetrator trying for importance of stockholder and its concentration at profit attainment also take charge of social responsibility, and that matter require to be expressed in annual report, as expressed by FASB (in Suadilman, 2000 in Zuhroh, Diana And I Putu Pande, 2003) and AICPA: Financial Reporting include not only financial statement, but also other means of communicating information that relates, direct or indirect, to the information provided by the accounting system. New releases, managements forecasts or other descriptions of it plans or expectations, and descriptions of its plans or expectations and descriptions of an enterprises social or environmental impact are examples or reports giving financial informations other than financial statements. (FASB, 1978 in Zuhroh, Diana and I Putu Pande, 2003) An Objective of financial statements is to report on these activities of the enterprise affecting society which can be determined and described or measured and which are important to the role of enterprises in its social environment.(Trueblood Commite Report, AICPA, 1973, in Suwaldiman, 2006) Annual Report Definition of annual report is as follows : At the top every analysts list (of financial reports used by analysts) is the annual report to share holders. It is the major reporting document and every other financial report is in some respect subsidiary or supplementary to it. Annual report is obliged to be submitted by company enlisting in Stock Exchange as activity reporting during one previous year to interested parties (stakeholders). Overall of content from annual report is not arranged by profession authority in charge like Ikatan Akuntansi Indonesia (IAI), but arranged by Regulator of Stock Exchange that is Bapepam. The objective of annual report is: Useful to users of annual report in making investment, credit, and other decisions. Providing comprehensive report about the company prospect in future of operation activity, finance, and other relevant information. Providing information about the claims of company resources and also its change. Industrial Type High-Profile Company which is included in industrial type High-Profile according to Robert ( in Hackston and Milne, 1996 in Utomo, 2000) is company having high level sensitivities to environment, high politics risk or tight competition. While Diekers Preston ( in Hacston and Milne, 1996 in Utomo, 2000) depicting industry which that High-Profile as follows : companies whose economic activities modify the environment, such as extractive industries, are more likely to disclose information about their environmental impact than are companies in order industries. Cowen Et.Al. ( in Hackston Milne, 1996 in Utomo, 2000) enhancing as follows : Consumer-oriented companies can be expected to exhibit greater concern with demonstrating their social responsibility to the community, since this is likely to enhance corporate image and influence sales. High-Profile Companies generally representing company that obtaining focus from society because its operation activity owns the potency for correlated with the wide importance. Generally, society more sensitive to high-profile company because they negligence in security of production process and their result can bring the fatal effect for society. High-Profile Company is more sensitive to desire of consumer or other party which have importance to its product (Zuhroh, Diana and I Putu Pande, 2003). We can say that high-profile Company has possibility to cause the damage of other social impact or environment. The example is mining company, management of forest resource, chemical industrial and industrial agro, representing industry claiming wise social impact management remember its operation have impact with society life. Real example, in life is the case of gas leakage at Lapindo Company has fatal impact to society. As for company which classified in industrial group of high-profile according to Robert ( in Hackston and Milne, 1996 in Utomo, 2000) for example other oiling company and mining, chemical, forest, paper, automotive, air transport, agribusiness, tobacco and smoke, food and beverage product, media and communications, energy (electrics), engineering, health, and also transportation and tourism. Industrial Type Low-Profile Low-Profile Company represent the company which dont obtaining wide focus from society if their operation fail or mistake at certain aspect in process and result. When compared to high-profile company, company categorized in industry low-profile more tolerance by society if they doing mistake (Zuhroh, Diana And I Putu Pande, 2003). We can say that low-profile industry represent the industry type owning level of social risk which lowers than high-profile

The Rebirth of Ignatius in The Confederacy of Dunces Essay examples --

The Rebirth of Ignatius in The Confederacy of Dunces      Ã‚  Ã‚   "You learnt everything, Ignatius, except how to be a human being" (375).   Ã‚  Ã‚  Ã‚  Chained to a dominant character who is so vast and yet so embryonic that he is not only protagonist but also, in many ways, his own antagonist, The Confederacy of Dunces, by John Kennedy Toole, has been called "a broad satirical view of the modern world" (Holditch "Introduction" The Neon Bible xi). Since this short definition fails to explain that the view presented is primarily that of the slug-like character of Ignatius Jacques Reilly, it also fails to take into account that one's view from the womb is, of necessity, somewhat limited. Although Ignatius is thirty years old and has a Master's Degree, he is so emotionally unprepared for life that he hides in the safety and sanctuary of his womb-like bedroom, anxiously peers out at the world around him, and condemns all that he sees. As observed from this view, the world does, indeed, appear to be a fearful place.    Having lost faith in modern religion at a young age, Ignatius claims to embrace a medieval worldview in which fate rather than free will is mandated. Like Oedipus, Ignatius attempts to evade his destiny, but rather than trying to run from it, and thus, running right into it as did Oedipus, Ignatius attempts to hide from his fate by refusing life, itself. Afraid of both life and death, Ignatius lives in a Limbo of his own devising. In his writings, Ignatius declares, "'I have always been forced to exist on the fringes of society, consigned to the Limbo reserved for those who do know reality when they see it'" (30). Of course, in rejecting his own possibilities to participate actively in determining the outcome of events in... ...res a jump-start--a massive jolt of terror-inspired impulses. Ignatius now reaches such a moment when his life is charged by this powerful psychological and physiological impetus.       In spite of the fear which propels him, there is finally hope for Ignatius. Waddling fearfully into the world, he can now learn to accept his common fate with the rest of humanity--his own humanness and inherent vulnerability in a world over which he has no control. In her frustration and resignation, Ignatius' little mother, an unusual Earth Mother at best, once sadly and plaintively tells her son, "You learnt everything, Ignatius, except how to be a human being" (375). Therein lies a lesson for us all.      Works Cited Holditch, W. Kenneth. The Neon Bible. Grove Press: New York, 1989. Toole, John Kennedy. A Confederacy of Dunces. Grove Weidenfeld: New York, 1980. The Rebirth of Ignatius in The Confederacy of Dunces Essay examples -- The Rebirth of Ignatius in The Confederacy of Dunces      Ã‚  Ã‚   "You learnt everything, Ignatius, except how to be a human being" (375).   Ã‚  Ã‚  Ã‚  Chained to a dominant character who is so vast and yet so embryonic that he is not only protagonist but also, in many ways, his own antagonist, The Confederacy of Dunces, by John Kennedy Toole, has been called "a broad satirical view of the modern world" (Holditch "Introduction" The Neon Bible xi). Since this short definition fails to explain that the view presented is primarily that of the slug-like character of Ignatius Jacques Reilly, it also fails to take into account that one's view from the womb is, of necessity, somewhat limited. Although Ignatius is thirty years old and has a Master's Degree, he is so emotionally unprepared for life that he hides in the safety and sanctuary of his womb-like bedroom, anxiously peers out at the world around him, and condemns all that he sees. As observed from this view, the world does, indeed, appear to be a fearful place.    Having lost faith in modern religion at a young age, Ignatius claims to embrace a medieval worldview in which fate rather than free will is mandated. Like Oedipus, Ignatius attempts to evade his destiny, but rather than trying to run from it, and thus, running right into it as did Oedipus, Ignatius attempts to hide from his fate by refusing life, itself. Afraid of both life and death, Ignatius lives in a Limbo of his own devising. In his writings, Ignatius declares, "'I have always been forced to exist on the fringes of society, consigned to the Limbo reserved for those who do know reality when they see it'" (30). Of course, in rejecting his own possibilities to participate actively in determining the outcome of events in... ...res a jump-start--a massive jolt of terror-inspired impulses. Ignatius now reaches such a moment when his life is charged by this powerful psychological and physiological impetus.       In spite of the fear which propels him, there is finally hope for Ignatius. Waddling fearfully into the world, he can now learn to accept his common fate with the rest of humanity--his own humanness and inherent vulnerability in a world over which he has no control. In her frustration and resignation, Ignatius' little mother, an unusual Earth Mother at best, once sadly and plaintively tells her son, "You learnt everything, Ignatius, except how to be a human being" (375). Therein lies a lesson for us all.      Works Cited Holditch, W. Kenneth. The Neon Bible. Grove Press: New York, 1989. Toole, John Kennedy. A Confederacy of Dunces. Grove Weidenfeld: New York, 1980.

The Affect of Acupuncture on the Nervous System :: Biology Essays Research Papers

The Affect of Acupuncture on the Nervous System Acupuncture is an ancient practice which arouse in China at least two thousand years ago and has been used since then by healers to cure people of their ailments. The art is focused on the Qi (pronounced chee), which is the energy flow through the body. It is believed acupuncture helps to stimulate different areas of energy flow which can help cure pain and sickness(1). Although acupuncture has been around for a long time the validity of the techniques and results has been questioned by many medical specialists. Only fairly recently (mid 20th Century) did this practice come to the United States and it has yet to be accepted as a certifiable medical practice. Even though this is the case, acupuncture has been used to help treat asthma, myopia, diabetes, chronic obstructive pulmonary disease, hypertension, stroke and obesity, just to name a few (5). Although the healing affects of acupuncture aren’t fully understood, they have been tied to different physiological changes in the body. As mentioned earlier, the natural energy in the body, Qi, is the focus of the treatment. Qi is connected to the ideas of Yin and Yang, which are two forces that offer balance to life. Yin and Yang have to be together because a disturbance in the relationship leads to disease (1). The image of Yin and Yang demonstrates how they have to be connected, represented by the white and black halves, each with a small circle of the other color. In this belief if the balance of energy in the body is thrown off, then the body becomes weak and sick. In Chinese medicine, when you restore the Qi in the body then health will return. The practice of acupuncture involves sticking very fine needles at different predetermined spots on the body: 365 points in a human body. These points have been uncovered over thousands of years but can not been seen through dissection or microscopy (6). It is believed that the insertion of needles at these points causes the Qi to move to the point. It is said that when a person is experiencing pain, that there is a blockage in the Qi in the body and that the acupuncture returns the flow to normal (1). Many of the acupuncture points are located only millimeters from peripheral nerves in the skin, others are very close to arteries.

Operations Management Essay

I. Introduction Operations management is a management system dedicated in dealing with the allocation of resources, dealing with constraints, marketing and the strategic management theories that would be used in the day to day processes necessary for a company, with the endpoint of producing profits and revenues.(â€Å"Operations Research†, 2006) It is basically the management function that deals in the production and distribution of goods and services.(Stevenson, 2005) Companies practice this type of management to ensure that the daily processes to produce the necessary good or service that would be available for distribution. Basically, an organization or company has three functional fields that it functions on. First of which, is finance.   Basically, Finance is the management field dealing with the sourcing and allocation of funds in the organization; it functions as a distributor of funds to the whole organization and is also responsible for the investment decisions that would generate future cash flows for the company. Marketing is the managerial field responsible for the identification of consumer’s preferences and tastes. It seeks to employ these as market factors that would be used to promote and sell the organizations products or outputs. Lastly, Operations is the managerial function that deals mainly in the production of goods and services that the company considers as output. The driving force of the organization or company is operations. II. Industry in Scope The Service Industry of the United States is one of the industries that runs under the classification of being one of the main industries in the United States. It is the industry devoted to the utilization of non-good products that would be utilized by the market, mainly in finance and operations. A. The Information Industry The Information Sector of the Service Industry is the sector concerned with data processing, distribution of products that perform data processing activities, and more importantly, the distribution of information through mediums like the Internet. Main components of the industry include the data processing companies, broadcasting companies, movie and audiovisual companies and other industries that function as distributors of information or provide products that would be capable of receiving, transmitting or processing of Information. The information service industries that include data portals and search engines are also included in the list.(â€Å"NAICS Industry Sector Description: Information Industry†, 2006) This shows that the Information Sector is one of the key industries in the development of information and data exchange. The development in softwares and the evolution of the means of data processing is achieved through the development of this industry. Characteristics of the Information Industry There are several unique characteristics associated to the Information Sector segment. They are the distinguishing characteristics that separate this sector from the different sector segments.   First is that the products associated with this industry does not take any particular form(â€Å"NAICS Industry Sector Description: Information Industry†, 2006); the associated outputs are intangible in nature. For example, news delivered by a television broadcasting company does not have a true form, although it can be grasped by the comprehension of people. The second characteristic is that the transaction can be consummated without direct contact from the parties involved.(â€Å"NAICS Industry Sector Description: Information Industry†, 2006) Since the transaction can be done in the Internet, such as that in E-Business, the buyer and the seller can transact using that medium. The third characteristic is that the since the products involved does not really have a tangible form, the content of the product is what gives the product its value.(â€Å"NAICS Industry Sector Description: Information Industry†, 2006) Structure is not important. And since this is the case, intellectual property laws protect the products. For example, the reel of film is not what gives a motion picture its true value,; hence the motion picture itself is the one protected by the law and not that of the film in which it is recorded in. The fourth characteristic is that the processes involved in the production of the products in this sector is different from the processes involved in the production of the goods in any other industry.(â€Å"NAICS Industry Sector Description: Information Industry†, 2006) This reserves the company the sole rights in the nature of its processes and its sequential structure. The fifth characteristic is that companies in this industry that does not derive its profit mainly from the revenue from the sales of its products(â€Å"NAICS Industry Sector Description: Information Industry†, 2006); instead, the main part of revenue is accumulated form the additional values that are attached to the product such as advertisements. II.   The Health Care Industry The Service Industry also has Health Care under its roster. This industry is the one responsible for the administration of proper care in health of the people that needs them. These varieties of receivers of health care range from the poor to the rich, from the terminally ill to those of infections. The combination of human affection and that of modern technology helps provide the necessary service that the industry promises to deliver.(â€Å"Health Care†, 2005) Workers ranging from physicians of every kind to the paramedics, this industry is responsible for the research and study of the illnesses that afflict mankind and finds ways to counteract the diseases before they become outbreaks. This industry is also essential in providing the public information on their health care and of the recent diseases and how to prevent them. The Nine Segments The Health Care Industry can be classified into nine segments overall. The first segment would be that of the Hospitals. This is the segment includes the care of patients that would need to be cared for overnight.(â€Å"Health Care†, 2005) The hospital facilities offer a whole variety of health care services that they offer to the general public. The second segment is the Nurses and Residential Care Facilities. (â€Å"Health Care†, 2005)This segment takes care of people who cannot fully take care of them selves but not in definite need of hospital care. This segment mainly deals with children, the elderly and the incapacitated. This is also the facility that gives care round the clock nurturing, like those of children. The Office of the Physicians is also a segment of the Health Care industry.(â€Å"Health Care†, 2005) This is a segment wherein a group of physicians practice together in order for them to reduce costs. Doctors also find it convenient to practice with peers, which lead to the formation of such. This segment also comprises about 37% of the industry of Health Care. The Office of the Dentist is the next segment, comprising about 20% of the health care facilities established.(â€Å"Health Care†, 2005) This office provide specialized dental care, and in times, dental surgery. The Home Health Care Service is a fast growing segment in the Health Care Industry. This segment specializes in the care of the elderly in the comfort of their homes. This special care is always under the supervision of a doctor or physician, in order to establish any concerns in the field of medicine. The segment of the Office of Health Practitioners is the segment that includes the services of alternative medicine such as the practice of acupuncture. It also includes the services of other practitioners such as the chiropractors, who are paid either in cash or by insurance coverage. The segment of Ambulatory Services is the segment involved in this industry as the support of the medical field of hospitals and other institutions. This segment includes transport (helicopters), surgical components (blood banks), and other support services like that of anti-smoking programs. Outpatient care centers are also part of this industry as another segment. This segment includes the outpatient services of dialysis, mental health care and that of drug abuse rehabilitation centers. The last segment is that of the medical and diagnostic services. This segment deals with the laboratory work that patients need from time to time. Services include x-rays, sonograms and x-rays. These laboratory works are commonly used in hospitals to supplement the knowledge of the doctors practicing their profession there. III. Analysis of Companies Intel Corporation Intel is a processing chip producer that specializes in the production of microprocessors utilized by the computer producing companies. The corporation can be classified as belonging to the Information Sector of the Information Industry as it manufactures the microprocessors used in data exchange and data interpretation. The companies recent developments are also put into focus. A. Marketing The marketing aspect of Intel Corporation is on a roll recently. They made strategic tie-ups with Dell and Google, giving them an advantage against their competitors. The tie-up consists of the production of microprocessors that would be used in the assembly line of Dell Computers and would also provide Google the hardware that they need. In addition to that, the management changed their company’s logo, stating the fact that they need to be at the same page with the developments that the industry is undergoing. Furthermore, the marketing implications of changing a logo that was easily related to the company was a good move, especially with the extinct principles that accompany the old design. In addition to that, the company is promoting their processors with the renaming of their products. The Pentium Series would be phased out, being replaced by their new products, the Viiv and the Centrino. This put consumers on a new page with the development of new names of their products. And Lastly, Intel produced power-saving chips for the search engine Google, which lets Intel make advertisements through the search engine. Google also expressed their liking of Intel’s wireless technology, the WiMax. B. Operations Intel’s operation is on the rise as it is the product of the company make-over issued by the newly appointed CEO, Paul Otellini. The production of their microchips has risen and they have also expressed their plans to penetrate the markets governed by the leadership of Texas Instruments by producing the same chips that Texas does. Moreover, the company decided it should produce more of the specialized type of chips that the digital players require. Inking a deal with a Hollywood producers and music services. Intel is now producing digital players the same way that their partners Sony and Philips do. The operations of the company took a major turn in the changing of leaderships. This result may be due to the different principles employed by the new management, which other companies say is a good strategy on Intel’s part. A continuance on the part of Intel in its operations like in the production of their specialized microchips may give further development on their part. Praise is also due to the Digital Home team of Intel as it was one of the key factors that affected the company’s success in the present. C. Product Quality Products by Intel seem to be growing in quality, as it the marketing strategies employed was a success. The ride in the demand of the company’s new products, especially of the new processors, may also be attributed to the quality control measures employed by the company. No company’s growth would be constantly on the rise unless the company’s product has good quality. The digital players that Intel produced were a good plan, according to their business partners. They followed through by producing real good products that are now competing with the dominant producers of digital music in the industry. Furthermore, their strategic partnership with well-known brands ensured the public of the good quality of products that are produced by Intel. The power saving chips that are manufactured by Intel to be used by Google are of good quality, otherwise Google would not use it. A quality company would want nothing less than their standards of quality. And finally, the wireless application WiMax, which was developed by Intel, was of comparing status with the existing WiFi, giving the go signal that Google is also interested in further development of the application. D. Product differentiation The company’s marketing strategy employs quite a good differentiation of their market at present in such a way that the public would know what type of product they would want o own. The digital player developed by the Digital home team of Intel was made to those music fans who wanted no less than the best products for their listening pleasure. The powers saving chips were made at the idea of Google, which now has a tie-up with Intel Corporation. The basic computer processors were made with different names: the Viiv and the Centrino. This allows consumers to choose their processor without confusing it with the other. The product differentiation in this part of Intel’s product line worked well as the two products mentioned have different characteristics, giving good judgment to the fact that they should be named differently. The company also stressed a point that Intel is not all about microprocessors inside the computers. They also have a wide variety of goods that do not overlap in the market. The placing of the products is both effective and efficient. D. Consumer Satisfaction Issues At present, not much consumer satisfaction issues have made any negative impact on the products of Intel. The microprocessor that they produce would only be delivered to the assembly line of the computer producers. They would be the one to incorporate the chip into the system of the computer. So far, no problem in the speed and the accuracy of data processing has been large enough for the company to re-think their strategies. The consumer satisfaction index that can be nearly based on would be the satisfaction of the consumers on their continued development of their product lines that somehow reaches out to almost all generations. E. Overall Assessment The management of Intel made the best move when they have changed not only the look, but also the outlook of the company. Marketing strategies have been hitting two birds with one stone: achieving promotional means and the earnings they generate through the ale of product to tie-up companies. This excellent strategy made Intel one company to watch in the future. However, the drawback with Intel’s new strategy the company’s new logo was a lot different from the previous generation’s idea of the Intel logo. This may pose to be a problem to the older generation of the market that would want to catch up with the progress of technology. Consumer preferences actually change with this move by Intel; but the implication of the changing of the logo was also the changing of the practices, values and principles that governed the company for years. Furthermore, Intel must live to the expectations of its consumers, accompanied with the change in principles. Intel must prove that they have indeed developed into a powerhouse strategist.

Critical Lens To Kill a Mockingbird Essay

â€Å"The bravest of individuals is the one who obeys his or her conscience† said J.K. Clarke. In other words, he his saying that a person who does what is right rather than the easier choice requires courage. This is proven in the novel, To Kill a Mockingbird, Harper Lee shows how brave Atticus is for putting an effort into defending Tom Robinson (a black man), when it is unacceptable in his society, and obeying his conscience. In the novel, To Kill a Mockingbird, Atticus’ point of view is vital in the defense of Tom Robinson. There are many reasons why he is defending Tom Robinson, one of them is that everyone is equal. He stated this many times during the trial, that all men are equal and Tom Robinson should be given the equality. He also states that if he doesn’t defend Tom Robinson â€Å"†¦I couldn’t hold my head up in town.† In other words, he wouldn’t forgive himself, and regret it for his whole life. His point of view is to respect himself and the client whomever it is. Characterization was also used in To Kill a Mockingbird. Atticus’ personality was described throughout the novel, little by little. He is a very physiological personality. For example, he says to Scout, â€Å"You never really understand a person until you consider things from his point of view until you climb into his skin and walk around in it.† This shows how he as a moral compass, in other words, he has a sense of direction in what is right and wrong. He is also very determined in his beliefs, he is determined to get a fair trail for Tom Robinson. He needed all these qualities to have the courage to defend Tom Robinson. Atticus is very courageous to follow his conscience. He thinks that Tom Robinson should have a fighting chance. He tries his hardest in to defending Tom Robinson even though it is unacceptable in today’s society because he sticks to his beliefs and he doesn’t let society interfere with it.

Franchise Support

UNIVERSITI MALAYSIA SABAH BG33303 PENGURUSAN PEMASARAN FRANCAIS Chapter 20 Summary NAME| MATRIX NUMBER| Safrina bte Ahmad Shah| BB10110567| Julianne Wing| BB10110274| Mohammad Harith b. Elias| BB10110334| Norhanim bte Hj. Yasin| BB10110442| Norhafizah bte Kasman| BB10160784| Ching Siok Chun| BB10110093| Franchise Support Constructive support of franchise is important for effective operation and overall success of the franchise system. Franchise support of franchises is important because it will develop and maintain sufficient and improve communication skills between the franchisee and franchisor.The franchise support service will ensure profitability, self-employment, striving to be successful, opportunity for growth, and a success or failure story. Opportunity to earn profit is the major driving force for people to start a franchise business. Franchise service support act as an intermediaries in between the franchisor and franchisee in providing training, suggestions to maintain str ong sales and improve profit margin to the franchise business. Regarding the self-employment matter, this franchise support service provides methods, programs, and suggestions for improving and assists in solving problem.In order to become successful in the franchise business, the franchise support staff should offer praise, encouragement, and instruction to the franchisee because working in the positive environment will ensure success to the franchised business. Franchise support services help franchise business to grow by introducing new product and services, marketing techniques, and carefully planned promotional campaign will help franchisees to keep a positive outlook on the business and continue to look for alternative to expand business and increase profit margin.The success or failure story of the franchise business is determined by the management team on how they manage their business properly. Getting the right employees with good discipline, giving good hospitality servic es, working environment is comfort and relaxing, and others show that the franchise supports service assists them in order to maintain the high standard of the franchise system and vice versa. COMMUNICATION As we know, communication is very important factor in daily business activities.Communication involves individual or group in particular businesses. In franchising, a good communication process is very important for the franchisor and the franchisee. Information system that been used by franchise system should be clearly and easy to link with other function and decision making as well. The more effective the communication, the more effective the supervision. There are several communication tools that are typically been used to deliver the information First is telephone.It is highly effective mode of communication, because it is more faster and get 2 way communication. Telephone contacts are important to keep the franchisee informed about the plan and activities for parent company , to evaluate franchise performance of record and also to let the franchisee know what assistance to expect from the franchisor. Phone contact can be set up in many ways, such as through planned telephone calls. These actually to develop interrelationship between franchisor and franchisee in order to retain the support between them.Usually planned calls are to discuss the sales level, product and service support, promotional plans and also to raise any questions given by the franchisee. Second are spontaneous telephone calls. It is actually to boost the morale and feelings of interdependence of the franchisee and the franchisor These kind of calls actually can help the franchisor to understand the immediate concerns of the franchise, get a feel for the franchisee’s general attitude over time and determine if there is nything the parent company could or should be doing over and above the regular services its providing. While the third one is conference calls. These calls being conducted by contacting several franchisees at the same time. Letter or earlier phone contact should be prearranged to ensure the attendance of franchisees within a district area or region. These calls usually to inform the franchisee about the current plan of franchisor such as promotional activities, new product and services, and new contest or customer relation project.Another communication method is internet websites. It helps people to get connected with other people around the world. Same goes to franchise, all business activities can be conducted through internet such as processing orders from suppliers and channel members and do promotion. For franchise, it can expand internet into intranet where it allows the franchisees to access their information system by using secret password. By this way, franchisees can read the report and also any updated issues or activities provided by the franchisor.Chat room is available for them to do the conversation and discussion about certa in issues. Moreover, franchisor and franchisee also can work together through extranet, where they can make their order after review the supplier’s products. Next is email. Email is more convenient to use in order to send any documents or messages to other functional members, suppliers, staffs, different companies, family member and also between franchisor and franchisee. This is because, email can save their costs and required less time compared to other communication methods.Through email, the messages can deliver faster to the other parties and also get their feedback. Moving on to the next communication tool is mail contacts. Mail contacts are mails that are in forms of newsletters and activity reports that are distributed for the purpose of providing instructions, supplying advertising, promoting materials and discussing any legal matters that arises. In other words, mail contacts communication are follow-up information that are resulted from conference calls, issues or questions raised by franchisee, spontaneous calls or suggestions for advertising promotions.These letters are sent by sales manager or the president of the franchise system all for the purpose of assuring a continuing support and service from the main office. Last but not least are visits. Visits are one of the communication tools that come in the form of personal, support-service and training visits. Personal visits are very important to a franchisee when it is especially done by a representative of the main franchise home office such as the president, vice president, franchising directors and many more.Personal visits can be known as an excellent public relations tool which is effective for solving and addressing problems that may arise from the company. Whereas for support-service visits, the purpose of these visits are for helping and aiding the franchisee in order to resolve the problems in its operations by providing hints in dealing with the rapid change in competitive condit ions. As for training visits, it is where visits are made by home office staffs that are involved in the preopening and grand opening training of respective franchises solely for the purpose of the value of royalty fees being returned to the business.FRANCHISEE TRAINING To developing a training operation involves three major actions by a franchisor: designing and implementing a training unit or function, establishing a training location, and developing the training program, including the philosophy, learning and skills to be achieved and the methods to be used in providing the training. Usually a person who was in charge of training program has experience in each major function.There are two critical requirements that must be met by anyone put in charge of a franchisee training program: The person must have knowledgeable about effective training process and must have both depth and breadth of understanding of the operational needs and characteristics that will ensure success in the particular franchised business that necessary because need to be able to incorporate into training program (1) production/operations methods of the franchised business, (2) accounting, marketing and personnel practices and (3) effective methods of developing and maintaining constructive franchisor-franchisee relationship.Training function was important to continuity and growth of the franchisee system, the head of training is part of the upper management of the organization. The center is the original location of the franchisor that can locate almost everywhere or can locate regionally. Example insurance company that provided located for training program in their regional in headquarters. It’s because to enhance their control of the training process and ensure continuity of subject matters to be presented.Training program usually will take at least five days long and may last for up to two months and vary considerably from one franchise system also provided that vary in lengt h, complexity, and subject matter. This training will teach the franchisees and other employees the skills necessary for them to more successful in this business. The objective for training is the skills to be learned, and the training methods to be utilized are carefully put together. From the book or manuals the franchisees can learn the business rather than be taught.Franchisor also provided lectures, group discussions, situational problem analysis, and an independent, hands-on performance under the guidance of experienced trainers was the best business. Other than that the focus in this program is self-application through actual performance of operational required within the franchised system, whether the training takes place in a training center or on the job at the franchisees own franchised business. Three major component of franchisee training:- ) Preopening Training ( Formal ) Preopening training was a first general franchisee training that we will explain. Usually preopeni ng was the most intensive training period. Most franchised require one week or 300 hours of opening training. For preopening the training will consists in classroom that include planning the franchised business, hiring, purchasing, merchandising, advertising, business management, cash and inventory control, and production/operational methods.Franchisees have the opportunity to meet three and twelve or limited number of franchisees to discuss their expectations, desires, strengths, and worries with other franchisees as the individually and collectively anticipate running their own operations. After meet for the training franchisees will feel the advice was very helpful in developing loyalty to the franchise system, creating individual within the franchise organization, and learning or improving skills of operations for the franchise.Manual for the operations usually include finance, operations, marketing, management, and service/production. Will include audio or videotapes, that can descriptions of all franchise operations and usually include operating procedures suggested or required by the franchisor. A manual was an important thing to both franchisor and franchisees because franchisor not only offers a training approach, but also affords protections incase any dispute or questions arises regarding appropriateness of methods used in training franchisees.But for franchisees, the information they need to know on order to function effectively within the business environment of the franchisor was in the manuals. Lastly, references was already provides to refresh the memory or to solve some problem that arises during a workday. 2) Grand Opening Training ( On-site ) For the grand opening of a franchised business, most franchisor sent either the training manager or a member of the training unit to work with the new franchisee. Grand opening training consists of one to two weeks of in-depth work experience in which the trainer assists the franchisee with grand openin g of business.They are trains the staff in operating procedures associated with service/production, finance, marketing, and operation. The franchisor representative often stays with the franchisee until the newly opened unit is running smoothly, which may take from several days to several weeks. The length of time can vary considerably as a result of the normal difficulties of any grand opening or because of unexpected problems or complexities. For the service-oriented businesses, franchisors provided between two and seven weeks from the time the training begins to the actual grand opening business.This period includes one to three weeks of intensive training at headquarters as well as one to three weeks on on-site training to prepare for forthcoming grand opening. At the time of grand opening, the franchisor representative stays with the new franchisee for the first full week of operation. In this way help both parties, franchisor and franchisee in builds a good business relationsh ip, as the evidence of franchisor commitment and as a return, hopefully earning loyalty, enthusiasm, and team spirit from the franchisee. ) Continuing Training Program ( Postopening ) Some franchisors provide training at quarterly, semiannual or annual meetings between the franchisor and franchisees. Others hold seminars on specific topics of current interest to franchisees as the need arises. Most of the national or international franchise systems provide a regular schedule of training at their headquarters or at the site of the franchisee requesting the training.The training is given during the regular weekly or monthly visit by the field representative to the franchise site and addresses such areas as quality control, financial or accounting methods, advertising or marketing developments, or new methods, equipment, or products and services being introduced by franchisor. There are some franchisors are provided specialized training and advice to some franchisees. In example, a fra nchisee who has a territory that appears ripe for expansion may receive training in location analysis, market analysis, lease negotiation and construction services.There are many franchising firms provide ongoing training to their franchisees and the employees of the franchisees. Ongoing training varies widely from franchisor to franchisor and from industry to industry. Regional and national meetings for franchisees are often loaded with training opportunities such as marketing updates, industry trends, new product and service developments, franchisor policy and procedure changes, or informal exchanges of ideas among franchisees themselves or between franchisors and franchisees. The most important role in the delivery of continued training is field representative.They often work directly with the franchisee at the business site, providing expert counsel, giving on-the-spot management and operational suggestions, providing instructional video or audio materials for the franchisee and employees and serving as a channel for sharing new ideas that a developing across the franchise system. Ongoing training is the primary method for most franchisors to initiate new products or services into the franchise system and also as the ideal vehicle for transferring the knowledge and skills required to keep the franchise system be more efficient.

Attitude Towards Work Essay

Attitude towards work and interpersonal relations as factor in job performance Statement of the problem: This study aims to determine the relationship of attitude towards work and interpersonal relations to the job performance of the employees. Specifically, this study seeks to answer the following questions: 1. What is the profile of the Employees in Drug Maker Company in terms of the following personal circumstances? 2.1 Age and Sex 2.2 Civil Status 2.3 Educational Attainment 2.4 Years of Experience 2. Do attitude towards work and interpersonal relations affect job performance? 3. To what extent do the work attitudes affect the job performance? 4. To what extent do the interpersonal relations affect the job performance? 5. What is the perception of the employees towards work attitude and interpersonal relation? 6. Is there any significant relationship between attitudes toward work, interpersonal relations and job performance? WORK ATTITUDE AND INTERPERSONAL RELATIONSHIP QUESTIONNAIRES Personal Information Name:________________________________________ Gender:MaleFemale Age: 20 yrs. and below 41-50 years 21-30 years 51 and above 31-40 years Civil Status: Single Married Widow Educational Attainment: High School Graduate College Graduate Course: _______________________________________________ Year of Experience: 1-5 years 6-10 years 11-15 years 16-20 years Others please specify: _____________________________________ Direction: Please check the appropriate answers to the item questions. The following are the symbols/letters use: SYMBOLS | | SD| Strongly Disagree| D| Disagree| SA| Strongly Agree| A| Agree| | SD D SA A| A. Work Attitudes:| 1. Your current hob is interesting and challenging.| | | | | 2. The qualifications you possess are appropriate and relevant to the job.| | | | | 3. The skills required match the tasks to be performed and consistent with the job description.| | | | | 4. The efforts demanded by the job are commensurate to the pay received.| | | | | 5. The responsibilities assumed in the job are well defined and clearly delineated| | | | | 6. The working condition (illumination, ventilation, temperature and humidity, etc.) in the office is conducive to work.| | | | | 7. There is close supervision by the office head to ensure efficiency of performance in the job assigned. | | | | | 8. You dislike your job and looking forward to a better employment elsewhere.| | | | | 9. The routine or daily task is dull, boring and monotonous.| | | | | 10. You consider work as something natural and necessary in life. | | | | | 11. The job provides you a sense of responsibility in performing the duties.| | | | | 12. A fee ling of satisfaction is attained as a result of completing the task (sense of achievement).| | | | | 13. The job offers opportunities for promotion in position as well as pay increase based on merits.| | | | | 14. The remuneration for the job position in just and position is just and fair with the nature of the work being undertaken.| | | | | 15. The interaction in the office among co-workers is cordial and harmonious.| | | | | 16. The job itself becomes a means for personal growth and professional advancement (self-actualization/Self-fulfillment).| | | | | 17. The office head being very supportive and tolerant enables you to feel confident in the job. | | | | | 18. There were opportunities for a right job which you missed by working in the present set-up. | | | | | 19. In the present job, there is no chance to improve and learn more in terms of better aptitudes and new skills.| | | | | 20. The need for recognition is much felt in the office.| | | | | B. Interpersonal relationship with peers and heads:| 1. The office head is very flexible and approachable making so easy for the workers to have closer interpersonal relationship with him/her.| | | | | 2. The working relationship within the office is formal and cautious (careful) between the head and the rank and file. Resulting in uneasy situation.| | | | | 3. The need for others to turn to for advice and direction is the reason for maintaining a particular group to interrelate with.| | | | | 4. Interpersonal relationship is part and parcel of a work place in order to establish harmony and foster cooperation with fellow workers.| | | | | 5. The head picks or chooses somebody personally close to him/her to interrelate with group.| | | | | 6. You feel insecure with group activity whether work related or personal interaction.| | | | | 7. Your admiration and respect for the office head draws you further apart from him/her.| | | | | 8. Due to office interpersonal relationship with other workers, job dissatisfaction arises as an outcome of comparison or jealousy/envy.| | | | | 9. An informal group consisting of selected employees is intended to establish some type of conformity to ideas, beliefs, personal activities which may serve mutual interests. Thus, ostracizing or excluding others.| | | | | 10. Interpersonal relationship is resorted by you with colleagues as a form of recognition and acceptance of personal identity in your part (Feeling of importance).| | | | | 11. The latest gossip or rumor is the mutual bound for interpersonal relationship. | | | | | 12. The office head or superior maintains aloofness or distancing himself/herself thus, creating gap in terms of interpersonal relationship with the rank and file.| | | | | 13. The saying that â€Å"intimacy breeds contempt† really applies between a head and subordinates in close interpersonal relationship.| | | | | 14. You prefer to be on your own; a loner or introvert, and do not establish any relationship with others.| | | | | 15. Camaraderie or comradeship makes you to experience sense of belonging by sharing common interests. This way, the informal group is the basis for interpersonal relationship.| | | | | 16. You feel nervous and insecure in the presence of the office head. As a consequence a very impersonal and uncomfortable situation in the office becomes evident.| | | | | 17. You stick to the present job or stay on because of the interpersonal relationship with loyal friends within the institution or work area.| | | | | 18. Interpersonal relationship among your peers or co-workers for solidarity or a total sense of group allegiance for a common purpose.| | | | | 19. The interpersonal relationship that exists in the institution is factional or consisting of small fragmented, splintered groups having each its own motives and objectives.| | | | | 20. Interpersonal relationship may become a recourse or outlet to confide problems and an avenue to express opinions on work related issues. | | | | | CONCEPTUAL FRAMEWORK: Work AttitudeRespectfulnessCommitmentInnovationHelpfulnessInterpersonal RelationsWork ethicsChemistryFriendshipLoyalty| INDEPENDENT VARIABLESDEPENDENT VARIABLES Job PerformanceAccuracy of workQuality of workQuantity of workTimeliness| The effect of attitudes on interpersonal relationships in the workplace is well documented in scholarly psychology literature. However, opinions regarding the types of effects that result from different attitudes vary somewhat. Regardless of the opinion of scholars, it does help for business owners to know how attitudes affect these relations among workers so that they can hire the right kinds of people and also head off any potential problems among existing employees. 1. Cooperation * One way in which attitudes affect interpersonal work relationships is evident in the way a positive attitude can engender a sense of cooperation among workers. The tendency to think positively and approach each task with a â€Å"can-do† attitude can be infectious. When it comes to collaborating on projects, the positive attitude can spill over into the way employees cooperate with one another. Those who start projects with the expectation of completing the project on time and correctly will find no excuses for not getting the work done. Those who cooperate with one another on these types of projects will generally have more positive relations with one another. Division * Workers with a poor attitude about work and the tasks they are required to complete will have a negative effect on those around them. Just as a positive attitude is infectious and spreads to others, so too do poor attitudes have a negative effect on worker relations. This can cause division in the workplace, making it difficult for employees to collaborate with one another, as the poor attitudes spill over into how they treat one another. * Sponsored Links * 3-Minute Chakra Test Take the Free Chakra Test to Find Out Which of Your Chakras Are Weak www.ChakraHealing.com Similarity * Studies show that workers who have similar attitudes, positive or negative, will inevitably attract people with similar attitudes. A 2010 article published in the International Journal of Innovation, Management and Technology reveals that workers tend to develop relationships with colleagues who share the same outlook on the world. The recognition that others have similar attitudes and values will inevitably lead to the establishment of potentially long-term relations with these employees. The article points out that the establishment of such relationships has the reciprocal effect of elevating self-esteem and strengthening the beliefs and values of those who did the attracting. Communication * Shared attitudes and values can strengthen interpersonal relations among workers by opening up the lines of communication. Communication is essential for the growth of relationships among people, regardless of whether they are colleagues. Those who have positive attitudes and are open to interpersonal communication with others will be more effective in developing positive interpersonal work relationships. Those with a negative attitude can be harder to communicate with because of their tendency to shut down or close themselves off from interacting with others. In short, the communication necessary for interpersonal relations is affected by the attitudes of the workers. Abstract Purpose – Through the lens of social exchange theory and organisation support theory, the purpose of this paper is to examine the passive, aggressive, and assertive styles of managers/supervisors that influence perceived supervisory support and to test whether the support increases employees’ satisfaction with the communication of supervisors and their organisation-based self-esteem. It also assesses whether employees’ communication satisfaction and their self-esteem influence employees’ performance, commitment and absenteeism. Design/methodology/approach – In total, 400 employees from ten manufacturing firms in India were studied through questionnaire survey. Standard instruments were used to assess the constructs. A scale was developed to measure the communication style of managers and a single item to assess absenteeism. Findings – Results revealed that assertive style of communication lends maximum support to employees. Perceived supervisory support at the workplace enhances employees’ satisfaction with communication of supervisors and organisation-based self-esteem. Satisfaction with communication fosters a strong emotional bond with organisations and the emotional bond with organisations reduces employees’ absenteeism. Originality/value – The paper shows that employees’ organisation-based self-esteem increases their job performance. Organisations can conduct training programs to develop an assertive communication style in their managers/supervisors to increase the support to subordinates; thereby its positive consequences will follow in increasing employees’ performance and commitment and reducing absenteeism. Introduction Today we are faced with the pre-eminent fact that, if civilization is to survive, we must cultivate the science of human relationships (Roosevelt, 1945). Interpersonal relationships including social relations with one another are an essential part of organisational life and sustainable success. As far as communication is concerned, words are only superficial aspects. Without human function, words can never convey the exact meaning to the other person. Effective communication builds relationships. Wyatt (2006) stated the following: Effective communication is the lifeblood of a successful organization. It reinforces the organization’s vision, connects employees to the business, fosters process improvement, facilitates change, and drives business results by changing employee behaviour (p. 6). Managerial communication drives relationships and frames the attitudes and behaviours of employees in the workplace. Attitude has three components: affective, cognitive, and behavioural. Whi le the cognitive component represents the evaluation of stimuli in the mind, behaviours are actions or reactions that occur in response to those stimuli. In measuring attitudes, only affective/feeling components are assessed in connection with communication, organisations, managers, and situations. Positive attitudes manifest in well-adjusted behaviours and negative attitudes lead to the reverse. An historical overview of managerial communication shows that the way managers communicated with subordinates is markedly different from how they do today. While employees were previously regarded as the greatest asset of an organisation, the asset metaphor has been elevated to a new level. Organisations have started recognising employees as human capital owners and investors (Davenport, 1999). As a result, the emphasis on communication â€Å"content† has shifted to â€Å"behaviour† as a part of the communication process because employees’ interpretation of supervisory communication depends not only on â€Å"what† is said but also on â€Å"how† it is said. A people-centred strategy is an important source of competitive advantage because, unlike technology, costs, or new product development, it is difficult to imitate (Pfeffer, 1998). Managers can create an environment through communication where employees feel happier and more passionate about their jobs and exhibit attitudes and behaviours necessary for improved organisational performance. Background Blau’s (1964) social exchange theory is among the most influential conceptual paradigms for understanding workplace behaviours. Social exchange theory is based on a central premise that the exchange of social and material resources is a fundamental form of human interaction. When two parties who are in a state of reciprocal interdependence interact with each other, obligations are generated (Saks, 2006). Organisational support theory, derived from social exchange theory, explains how the support of organisations affects the behaviours of employees (Eisenberger et al., 1986). It suggests that employees form a global perception of the extent to which the organisation cares about their well-being and demonstrates appreciation, called perceived organisational support (POS). Supervisors are regarded as representatives of the organisation. If employees perceive the supervisor/organisation as supportive, they feel an obligation to return this support (Rhoades and Eisenberger, 2002) i n the form of favourable attitudes and behaviours that promote employees’ performance. POS manifests in increase in in-role and extra-role performance and decrease in stress and withdrawal behaviours such as absenteeism and turnover. Assessing such constructs quantitatively, the effects of managerial communication on employees’ attitudes and behaviours can be gauged. Although relational concerns have been at the heart of management research for decades, the power of relationships has become even more salient both for employees and organisations. Accordingly, going beyond the social exchange theory (Blau, 1964) and organisation support theory (Eisenberger et al., 1986; Rhoades and Eisenberger, 2002; Shore and Shore, 1995), this study investigates the impact of perceived managerial communication styles on employees’ attitudes and behaviours through perceived supervisory support (PSS) vis-à  -vis POS. Social exchange theory suggests that if a superior (on behalf of the organisation) confers a social gift on a subordinate, the latter will feel obligated to reciprocate. POS is defined as employees’ perceptions about the degree to which the organisation cares about their well-being and values their contributions. Organisation support theory suggests that the development of POS is the employees’ tendency to assign humanlike characteristics to the organisation (Rhoades and Eisenberger, 2002). POS represents an indispensable part of the social exchange relationship between employees and the employer because it implies what the organisation has done for its employees. The supervisor on behalf of the organisation extends support to subordinates. Subordinates perceiving support of supervisors vis-à  -vis organisations cultivate positive attitudes and engage in extra-role behaviours. Subordinates are unlikely to hold favourable attitudes and behaviours when the treatment is negative or neutral (Rhoades and Eisenberger, 2002). Reciprocity and strong mutual care are emphasised in Indian culture (Srivastava et al., 2008). Indian culture stresses interdependence, sharing, and harmony with the surrounding world. While horizontal orientation and rationalism are valued by Indians, hierarchical orientation and emotionalism are also being valued (Sinha and Kanungo, 1997). The family structure in India is a close knit unit. Decisions are made only after prior consultation with the family members. Making important decisions without talking to the family is considered offensive and implies a lack of respect. These human aspects of Indian culture may have implications in the workplace. This study stresses the â€Å"human function† of managerial communication, a concept neglected in communication style research. The human function embedded in communication of managers/supervisors can affect the work relationships that can facilitate or retard employees’/subordinates’ attitudes and behaviours (Varona, 2002). While human relations practices play a key role in developing and maintaining the exc hange relationship between the employee and the organisation (Aggarwal and Bhargava, 2009), extant research offers little insight on appropriate managerial communication style that can help to build high levels of support. The role of social relationships is yet to be explicitly investigated. An issue that needs to be addressed is the specific styles of managerial communication that can promote or demote relationship building. To address this issue, one potentially helpful approach is to establish a link between the effective managerial communication styles and development of positive supervisor-subordinate relationships. Review of literature and development of hypotheses Communication styles Management is a process of working with and through others to achieve organisational objectives in an efficient manner (Lwehabura and Matovelo, 2000). Managing employees is enacted through communication (Holladay and Coombs, 1993). â€Å"The way one verbally, non-verbally and para-verbally interacts to signal how literal meaning should be taken, interpreted, filtered or understood, is known as the communication style† (Norton, 1983, p. 58). Norton (1983) classifies communication styles into ten different types – dominant, dramatic, contentious, animated, impression-leaving, relaxed, attentive, open, friendly, and precise. McCallister (1992), combining Norton’s (1983) styles, classifies communication styles into noble, reflective, and socratic. Comstock and Higgins (1997), merge Norton’s styles to four clusters of communication styles – cooperative, apprehensive, social, and competitive. Analogous to McCallister’s threefold typology of communi cation styles, Heffner (1997) groups the communication styles into aggressive, passive, and assertive (Ibrahim and Ismail, 2007). Noble style is directive and straightforward and may be equated with aggressive style. Reflective style is non-directive and may be parallel with passive style. Socratic style emphasises on analysis of details and debates and may be similar to assertive style. To understand the human aspects of managerial communication and the formation of interpersonal relations in organisations, Heffner’s classification of communication styles can be adopted to study perceived managerial communication styles. Heffner’s communication styles appear simpler and emphasise more on human relations in workplace than McCallister’s communication styles. Managers practice various communication styles. However, often one type dominants and becomes habitual. In passive communication style, managers avoid to express their needs, feelings, and feel shy to protect their rights. In aggressive communication style, managers express their feelings and opinions and advocate for their needs in a way that violates the rights of employees. While passive managers are usually unable to convey the full thrust of their message, causing irritation, delays, and rework, aggressive managers tend to be less concerned with moving things along than in preserving their own status and power over employees, though they may be successful in completing short-term goals (Newbold, 1997). Between these two extreme styles, is the assertive style. Assertiveness is a behaviour that enables managers to act in their own best interest and to stand up for themselves without denying rights of others (Arredondo, 2003). It facilitates good interpersonal interaction (Lwehabura and Matovelo, 2000) and is characterised by honesty, objectivity, openness, tolerance, accuracy, self- expression, and respect for self and others. Assertiveness can be used for creating mutual understanding and fulfilling objectives (Lwehabura and Matovelo, 2000). Assertive managers respect the needs of employees and go through the mental process of assessing what they need to know and how. Assertive managers also have the skills and confidence to challenge ambiguity and misunderstanding (Newbold, 1997). When the communication style of managers is straightforward and accurate, employees view managers as trustworthy (Tschannen-Moran and Hoy, 2000). This openness facilitates employees’ understanding of tasks and enables responsible decision making (Moye and Henkin, 2006). Assertive managers differ from aggressive managers. Aggressive managers attack or ignore employees’ opinions in favour of their own. They usually react to the given situation in a rude, derogatory, and sarcastic manner which escalates employees’ anxiety. On the other hand, assertive managers state their opinions while being respectful to employees. While aggressive managers fail to establish relationships with their employees, assertive managers build long-term relationships. The assertive communication style enables a manager to express his/her opinions and thoughts in a direct way without attacking others, refuse an unreasonable request without feeling guilty, give employees â€Å"constructive feedback† instead of â€Å"criticism†, give recognition and praise to employees at the right time and create a motivational climate, deliver a firm message by asking â€Å"questions† through a clever approach or ask effective questions to probe for facts and provoke for ideas, trust employees, and create a collaborative and congenial working environment. Employee attitudes can make or break business profitability and sustainability efforts. Although it can be difficult to change the atmosphere in a toxic workplace, it’s possible with positive thinking and actions. Listening to employee complaints and offering constructive feedback and resolutions encourages positive thinking. Learning how to appease and motivate employees can salvage talent from even the most negative work environments. Once you manage to change employee attitudes, your business can move in a positive direction. Today’s business world has just one constant–change. No matter what industry your company competes in, the business environment is always evolving. In order to survive, your business must also evolve. Too often your employees will encounter these environmental changes and respond with a negative attitude. Poor employee attitudes can derail your business efforts. This makes the managing of employee attitudes a critical management function. A negative attitude in the workplace is expressed as cynicism about job tasks, a disinterest in working with others and insubordination toward authority. The negative attitude may be subtle; for example, the employee may come in late or make frequent sarcastic comments. Both overt and discreet expressions have ramifications on an office environment. Dorene Ciletti, author of â€Å"Market Yourself,† states that a worker who exudes a negative attitude tends to be monitored carefully and is unlikely to be promoted. Coworkers also express caution about working with an individual who may weigh the project down with his bad attitude. An employee with a positive attitude shows enthusiasm and curiosity about her job. She is invested in the outcome of projects and the company as a whole. Harold Wallace, author of â€Å"Personal Development for Life and Work,† explains that an employee with a positive attitude has the potential to electrify the entire workplace. Such an attitude has the potential to increase worker productivity and overall job satisfaction.