Economics and External Audit

As mentioned in the case study above, Kellogg is going through a challenging time. Perform an external audit on Kellogg. Discuss the opportunities and threats facing the company. Answer Perform an external audit on Kellogg, will gain the team with better understanding of the firm industry, competitors and markets. It should involve as many managers and employees as possible. Before perform the audit, Kellogg must try to gather as much as possible on competitive intelligence and information about the products range, scale of economic, social, cultural, local political situation, legal, and technological trends.External audit staffs or manager should get strategic information update periodically by various sources such as such as internet, business magazine, and trade journals from stock exchange markets, newspaper, university and corporate publication. Suppliers, distributors, customers, salespersons and competitors represent also good references information. Once Kellogg collected al l these information, a detail study and evaluation should immediate carry out by involving a group of key staffs and management to identify the key threads and opportunities may occurs.Every key factor should list down and put with priority with rank from 1 for most important to 20 with least important. This ranking should conduct for both threat and opportunity. These external key factors may change from time to time which very much depending on the situation. Relationships with supplier or distributors are often a critical success factor. Other important variables use are include market share value, world economic environment, and technology, price competitiveness, load interest rate, competing of same range of products and sales force advantage and so on.Key external factors should be (a) Important for Kellogg to achieving annual and long-term objectives (b) applicable to all competing organization or company (c) quantitative and must be measureable (d) hierarchical which mean it may able apply across the organization but some are only for certain department only. The finalize list must publish and well explain among the organization in order to maximize the result when execute the action items. The key impact on external factors should include both threats and opportunities. Opportunities and Threats facing by the company:The external opportunities and threats facing by Kellogg may refer to social, economic, government, political, legal, demographic, environmental, technological, and competitive trends and events that impact the future of Kellogg. Opportunities and threats are usually difficult to control by an organization. A few opportunities and threads that face are listed here: ?Cash flow and company capital may impact or affected by the credit term or bad debt by their customer or cash spend on the acquisition. ?Price competition will largely impact organization profits margin since organization may offer price discount to maintain the market share. Change of consumer expectation on the products. It can be technology advancement, green product, simples operation with more users friendly and so on. ?Security of information technology will be a major concern since it may be hack by hacker with more and more transactions go on-line. ?With the increase of labor cost and processing cost, this will direct impact the commodity food prices and eventually these cost will factor in into the selling price. ?Political uncertainty in Africa and Middle East causing oil prices raise which may direct impact to the manufacturing and logistic cost. Both European and United State having high underemployment and unemployment rates will direct impact the spending power. Both European and United State encounter slow in economic growth. ?Short product life cycles is become a trend and organization much continuous to invent on new products by spending huge amount of capital on research and development to fulfill market need. ?Uncertain on global weath er with winters are colder and summers hotter than usual which impact the growth of agriculture’s products. This factor will impact to the supply demand which will directly impact to the raw material price.

Universal Moral Wrongs and Relativism

Universal Moral Wrongs and Relativism Lori-Ann Racki SOC120- Intro to Ethics and Social Responsibility Dr. Megan Reid November 12, 2012 Universal Moral Wrongs and Relativism In the article â€Å"Some Moral Minima†, Lenn Goodman argues that there are certain moral wrongs that are universal. He describes four areas he believes are areas of universal moral wrongs in detail. Morality has been an issue that many societies all over the world have been trying to understand and contend with for a very long time.In this paper I will explain how I agree with Goodman on the belief that certain things are and should be considered simply wrong universally. I will also explore the challenges Goodman presents to relativism by using specific examples of these challenges. I will discuss how I think there should be such universal moral requirements and defend these answers. I will then be concluding that although I agree with Goodman’s argument, the theory of relativism makes one reconsi der the logical reasoning of moral minima and if it is possible to have universal moral wrongs accepted by all societies and cultures.In Goodman’s argument he confirms four universal and fundamental things that are considered not acceptable and wrong in society- moral minima. The first is genocide which also includes politically induced famine and germ warfare. The second is terrorism which also includes kidnapping and child labor force including using them as child warriors. The third category is polygamy which can encompass slavery and incest. The final category he covers is rape and female genital mutilation (Goodman, 2010, p. 8). I would without a doubt agree and share these same sentiments as Goodman describes. I would say that most of what Goodman has outlined in his arguments would be considered by most civilized societies as acts that deny human beings their rights to live a comfortable life and these acts would be considered wrong and immoral to these societies. Ther efore, I would say that Goodman was right and accurate to create this list of moral wrongs that can and do affect many societies.Of course, Goodman’s statements have and will be questioned with critical thought by those who attempt to challenge the facts he has presented. We do live in a world where everything is subject to different types of interpretation, or relativism which as described by Mosser is â€Å"relativism is the idea that one’s beliefs and values are understood in terms of one’s society, culture, or even one’s own individual values† (2010, chap. 1. 8).Therefore, some of Goodman’s beliefs contradict some of the current cultural customs and traditions that have been considered acceptable in some societies. For instance, terrorism, to the ones that are involved with this act it is not wrong because they are doing it in some cases to win a kind of moral pass by risking self-immolation; they are willing to ask of themselves what th ey take from others. These terrorists think that they are getting offered glory and God’s garden for their act in order to erase their past and simplify their future (Goodman, 2010, p. 9). Another example would be to say that polygamy is universally wrong, would be very controversial because in many countries it is not only accepted but promoted within their culture. In the United States, polygamy is considered wrong and is illegal, but in a village such as Northern Ghana, the village chief has 11 wives and this is acceptable in his culture (Mosser, 2010, chap. 1. 8). In this example the perception of right and wrong is dependent on the person contending with it and the cultural beliefs they belief in.Another similar example would be Goodman’s statement that female genital mutilation is simply wrong is subject to different interpretations dependent upon cultures and customs in different societies. In some African societies this act is done to a young child to prepare h er for womanhood and is considered an act of virtue. This act is considered a rite of passage that has been deeply entrenched into some of these African customs and societies.Therefore, regarding this act as immoral is very controversial and is subject to a wide range of interpretation depending upon the culture and society trying to interpret it. When considering the examples within this paper, it is clear that there is not a simple answer to whether there should be universal moral requirements. For me, I do believe we should have some universal moral requirements as human beings, but when you study other cultures and societies it can be shocking to find out that what we consider to be wrong in general is practiced in some cultures as normal behavior.As described terrorism would be considered wrong and immoral to many people in the world because the human life is considered sacred, but for those who do this to fulfill what they consider their religious obligation, it is not wrong b ut expected. Polygamy would also be considered by many as a wrong thing to do because it demoralizes and dehumanizes woman, it makes woman objects of ownership and not an individual human being. Yet for those that live in societies such as the Muslim society and the Northern Ghana village, it is not just accepted as the right thing to do but it can also be encouraged by the society members.Female genital mutilation is another area that many civilized societies would consider wrong and immoral to do because it hampers all sexual satisfaction for the female, and could cause sickness or even death if not done properly. Yet for those born into these African and other societies, they consider this act a rite of passage as well as a way to prevent woman from being promiscuous and/or having extra marital affairs and therefore it is the right thing to do.In conclusion, although I do agree with Goodman that there are certain things that are simply wrong, it is almost impossible to believe th at there can be such universal moral requirements or moral minima. Logically I believe that there should be universal moral requirements throughout the world because of the cultural and society beliefs that I have gained throughout my life. Thinking objectively though, I think we need to accept the fact that no one man or woman can stipulate the rules of right and wrong for all cultures and societies throughout the world because of the accepted theory of relativism.If we were to give one human being the right to determine what is universally wrong, and what universal morals should be then we would be giving up all the rights of individual’s to live by their own cultural beliefs. It is human nature to question what is morally right or what is morally wrong, but no one person can really ever be one hundred percent perfect. Therefore, does it make sense for us to accept the ideas and beliefs of what is right or wrong given to us by one person? I don’t believe that we can agree to this either logically or morally.I believe that relativism is ultimately one of the main reasons why universal moral minima will not be able to be accepted by the world as a whole. References: Goodman, L. E. (2010). Some Moral Minima. Good Society Journal, 19(1), 87-94. Retrieved from: http://web. ebscohost. com/ehost/pdfviewer/pdfviewer? sid=e88efb93-bef5-4563-96c8-5c37daa7eb0e%40sessionmgr115&vid=4&hid=105 Mosser, K. (2010). Introduction to ethics and social responsibility. San Diego, Bridgepoint Education,  Inc. retrieved from https://content. ashford. edu/books/AUSOC120. 10. 2/sections/ch00

History of international systems Essay

On 5 October 1954 representatives of the United States, Britain, Italy, and Yugoslavia signed Trieste settlement in London. According to its terms military government was to stop in the two zones of the FTT, and Italy and Yugoslavia would presume governing authority on their respective sides of the new frontier. The agreement was approved promptly by the governments concerned and came into effect a few weeks later. Captivatingly, the Soviet Union accepted the Trieste settlement without dissent. The American embassy in Moscow accredited this reaction to the Kremlin’s â€Å"wish not to take sides in [the] matter or endanger its current efforts to regularize relations with Yugosalvia.† The issue also no longer held worth as a source of anti-Western propaganda once an Italo-Yugoslav agreement had been protected. As there were no other potential objectors of any implication, realization of the agreement proceeded smoothly. Though the departure of the Anglo-American garrison on 26 October 1954 ended almost a decade of direct United States contribution in Trieste. For various reasons, including bad weather and rumors of a plot to eliminate General Winterton, the formal ceremony to hand over authority from AMG to the Italians did not take place as planned. Winterton did, however, issue a public declaration on the morning of 26 October declaring that â€Å"the Allied Military government of the British and United States Zone of the Free Territory of Trieste is hereby finished.† In the afternoon thousands of Triestines crowded into Piazza Unità   in pouring rain and a howling bora (the notorious Triestine gale) to see the Italian tricolor once again rose over their city. As far as American policymakers were concerned, the Trieste disagreement had been decisively resolved. In terms of international law the settlement was in fact â€Å"provisional† in that a permanent, formal taking apart the FTT would have forced revision of the Italian peace treaty — an act needing the consent of all the signatory nations to that document. As a real solution, however, the London agreement was final as both the Italian and Yugoslav governments renowned it as a practical — if not ideal — cooperate and they wanted it to endure. The two Western powers helped make certain the effective decisiveness of the memorandum of understanding by making obvious they would support neither Italian nor Yugoslav claims to the territory now in the other’s sovereignty (Conrad Allison Alan. 1956). In the wake of a brief diplomatic erupt of the dispute in 1974, Italy and Yugoslavia ultimately decided to celebrate the provisional solution by concluding the alleged Osimo accords of 10 November 1975. These agreements meant that Italy given up its claims to Zone B while Yugoslavia officially recognized that Trieste was Italian territory. There were also prerequisites for protection of national minorities and for local economic collaboration between Italy and Yugoslavia. The two governments accordingly advised the United Nations Security Council, the United States and Great Britain that â€Å"the 1954 London Memorandum which recognized the situation prior to the present agreement is now void.† After more than two decades the â€Å"provisional† de facto settlement which had been so cautiously engineered in 1954 had lastly given rise to a permanent de jure elucidation of the Italo-Yugoslav boundary dispute. It is extremely unlikely that the Trieste question will be reopened in the predictable future. Though, throughout its history Trieste has shared the fortunes of a larger area known as the Julian Region, which has been of long-standing meaning in European political geography. For two thousand years this area at the head of the Adriatic was a strategic thoroughfare or frontier zone where the clash of competitor expansionist forces caused numerous changes in sovereignty. Since the nineteenth century it has also been the setting for a conflict between opposing national and political ideologies which would close in the struggle for Trieste and close by territories after World War II. One significance of these rivalries and shifting sovereignties has been that the area in question — now alienated between Italy and Yugoslavia — is difficult to define. Italians came to call this region Venezia Giulia (Julian Venetia), while Croats and Slovenes adopted the term Julijska Krajina (the Julian March) to portray an almost equivalent territory. In English, the area became known as the Julian Region. Physically, the Julian Region comprises a natural doorway between the Italian plain of the Po Valley and the Danubian Basin, in large part as of the excellent mountain passes found at the meeting point of the Julian Alps and the Dinaric Range. Its shores mark the point where the Adriatic reaches on the way to the landlocked states of Central Europe, and the Gulfs of Trieste and Fiume (Rijeka) on the two sides of the Istrian peninsula represent the most suitable northern outlets to that sea. In effect, the area is a natural crossroads between the Italian peninsula, the Balkans, and Central Europe. The strategic and economic allegations of this geographical setting prompted frequent conflict amongst nearby states for its control. The character of the Julian Region as a â€Å"zone of strain† was further resistant by the fact that it was one of the few points of direct contact between all three of Europe’s major ethnic groupings: Latins, Slavs, and Germans. It is barely surprising that all through history this area has been directly affected by the broader power struggles in the lands around it. The strategic and economic implication of the Julian Region was obvious as early as Roman times. After conquering the Illyro-Celtic peoples who initially inhabited this area, the Romans used the Julian Region as a major military and commercial thoroughfare. While the Roman Empire falls apart the area became a chronic battlefield and an open corridor into Italy for successive waves of invaders: Byzantines in 394; Goths in 400; Huns in 454; Ostrogoths in 488; and Lombards and Avars in 568 (Heim Keith Merle, 1973). By 811 the whole Julian Region had been integrated into the Carolingian Empire but was soon broken up into diverse feudal holdings whose rulers continuously intrigued against each other. After the tenth century the region became the focal point of a broader rivalry between the determined Venetian Republic and the rising Habsburg Empire. The two powers clashed continually in the area until the eighteenth century, when the Habsburgs finally dislodged the Venetians from their last footholds on the western Istrian coast. Excepting a brief break under French rule throughout the Napoleonic era, the Julian Region remained under Habsburg control until the First World War. In case of Yugoslavia, A secret British initiative in early 1941 provoked the first broader international contemplation of postwar revision of the Italo-Yagoslav boundary. At a time when Britain’s wartime situation was at its lowest ebb, Prime Minister Winston Churchill became persuaded that Hitler was preparing an advance into the Balkans. The British began considering diverse expedients to harden local resistance to German penetration, hoping particularly to persuade the Yugoslavs and Turks to enter the war. In the case of Yugoslavia, one measure was to promise postwar territorial compensations in the Julian Region. In January 1941 the Yugoslav minister in Moscow, Milan Gavrilović, suggested that â€Å"it might assist the Yugoslav government to strengthen their own position, and through them that of their neighbors against the Germans,† if Britain were to hold up Yugoslav claims in the Julian Region. Officials in the British Foreign Office noted that the proposal spanked of â€Å"bribery† and was reminiscent of the 1915 Pact of London but, in order â€Å"to be armed at all points,† they requested Arnold Toynbee’s Foreign Research and Press Service to study the Yugoslav case for frontier rectifications. A report was appropriately produced in early February concluding that Yugoslavia had sound claims on racial grounds to most of Istria and the Italian islands off Dalmatia, but not to the cities of Trieste, Gorizia (Gorica), Rijeka, and Zadar (Zara). The Foreign Office only desired cabinet approval â€Å"to hold out this bait to the Yugoslavs.† But the British war cabinet showed little interest while the subject was raised, and there the matter might have rested. Only days later the Yugoslav stance became more vital when the war cabinet decided on 24 February to send British forces to Greece. The Foreign Office now recommended that, in spite of the British policy of not discussing territorial changes during the war, â€Å"the verdict of the Yugoslav Government at the present juncture is of such importance that it would be valuable to disregard this rule on this occasion if by doing so we could persuade Yugoslavia to mediate forcibly on behalf of Greece† (Lees Lorraine Mary, 1976).   The cabinet concurred. At the time Foreign Secretary Anthony Eden was meeting with the Yugoslav government. The cabinet informed him that if he thought it â€Å"necessary or useful† he could indicate that â€Å"his Majesty’s Government are studying with consideration the case for revisions of the Italo-Yugoslav frontier which they are disposed to think could be recognized and advocated by them at the Peace Conference.† Notwithstanding the importance placed on Yugoslav support, the cabinet specified that British policy on the matter must not move beyond this vague formula, which did not entrust Britain to a precise frontier line. British representatives in fact mentioned the territorial issue to the Yugoslavs, but the entire question became irrelevant in April while Italy and Germany invaded Yugoslavia (Kay Robin., 1967). Though inconclusive, the British initiative initiated the pattern according to which Allied policy on the Italo-Yugoslav boundary issue would open out throughout the war. The British had intentionally limited themselves to a vague proposal for approving consideration of Yugoslav claims in the Julian Region and were cautious not to suggest a specific location for an ethnic state line. While eager to tack somewhat, they did not believe the issue justified a major deviation from the policy of not committing themselves on postwar boundaries. In 1941 British interest in Italo-Yugoslav frontier rectifications was based on immediate military expediency. It was of a piece with historian Elisabeth Barker’s general account of British wartime policies in southeastern Europe as â€Å"a story of last-minute inventiveness and the undertaking of commitments without the resources to fulfill them. Policies, if that is the right word for them, were mainly dictated by negative outside factors.† (Black Gregory Dale, 1973) Insofar as Allied policies impinged on the Italo-Yugoslav fight for the Julian Region during World War II, their influence would usually remain indirect, a reverberation of broader military and political ideas of the different Allied nations. This early British incursion into the boundary dispute also prefigured later Anglo-American disagreements on military and political goals in southeastern Europe. Rumors of â€Å"secret agreements† on the Julian Region prompted concern amongst American policymakers, who were supporting an even more accurate policy of no political or territorial settlements throughout the war — partly because of experiences during World War I with secret accords such as the Pact of London. In July 1941 President Franklin D. Roosevelt queried Churchill about â€Å"the stupid story that you promised Trieste to Yugoslavia.† Recalling that in 1919 there were severe problems â€Å"over actual and alleged promises to the Italians and others,† Roosevelt asked Churchill to think stating publicly â€Å"that no post-war peace commitments as to territories, populations or economies have been given.† (Modisett Lawrence, 1981). At the Atlantic Charter discussions in August, Sir Alexander Cadogan, the British permanent in secretary of state for foreign affairs, assured Sumner Welles, the American under secretary of state, that Britain had made no such obligations, with the possible exception of an oral declaration to the Yugoslav government that at war’s end â€Å"the subject of jurisdiction over Istria was a matter which might well come up for reassessment!† Cadogan added that this statement noticeably did not constitute â€Å"a firm commitment† and that Trieste or Gorizia had not been mentioned. â€Å"Heartened† by this assurance, Welles underlined that the United States wished to evade repeating the problems caused in World War I while secret accords concerning Great Britain were disclosed. The British did not officially disavow secret treaties but Washington’s distress about their territorial agreements, which had been sparked by the â€Å"secret agreements† with Yugoslavia, was somewhat allayed by the signature on 14 August 1941 of the Atlantic Charter. The first two points of that document affirmed that neither Great Britain nor the United States sought â€Å"aggrandizement, territorial or other† and that both countries wished â€Å"to see no territorial changes that do not pact with the generously expressed wishes of the peoples concerned.† (Samuel Rosenman, 314). Despite this assertion of Anglo-American unity, the chance appearance of the Julian issue had already evinced differences in the two nations’ fidelity to a method of no wartime agreements on politico territorial questions. British interests in southeastern Europe would guide to further wartime disagreements with the United States on such matters. The withdrawal of American troops from Trieste in October 1954 marked the conclusion of nearly a decade of American participation together with Great Britain in the â€Å"temporary† management of the disputed city. Throughout that period the United States became the foremost partner in the occupation and provided the lion’s share of the funds needed to maintain AMG operations. Thousands of American soldiers spent some time in Trieste between 1945 and 1954, and a few even gave their lives whilst serving there. The United States, moreover, was the key actor in posing a lasting resolution of the dispute. United States was drawn into the Trieste disagreement as a by-product of the more general process throughout which wartime intervention in Europe led to American entanglement in the Cold War with the Soviet Union. After 1945 American policymakers at all levels came to view the Trieste question in terms of broader Cold War objectives — especially with revere to Italy and Yugoslavia. In one sense American policy on this issue was conquered by fundamentally negative goals: preventing Yugoslav control of the city and thereby restraining communism on the southeastern border of Western Europe. Yet the American presence in Trieste also symbolized the positive declaration of the principle of self-determination in accord with a fundamental liberal internationalist ideology which predated the initiation of the Cold War. The story of the American experience in Trieste can be viewed on the whole as the conjuncture of two historical developments. The first of these was the persistence into the twentieth century of the Julian Region’s momentous function as a barometer of broader pressures in European international politics. After 1945 Trieste was not just a localized focal point of national and ideological conflict but also became a deliberately important point on the edge of an increasingly sharp dividing line between two opposing systems of global order. If Trieste had not been a piece of disputed ground on that demarcation line between East and West, there would have been little motive for a major American presence there (Rabel Roberto. 1984). The other applicable historical development was, certainly, the rise of the United States to global power and its enthusiasm to exercise that power to encourage a liberal, internationalist world order. Under Woodrow Wilson’s leadership the United States first sought to use its power to this end in Europe throughout and after World War I, but with little success. As the United States became entangled in a second European war in the 1940s, it acted much more vigorously to achieve its wartime and postwar objectives, even though several of the latter were indistinctly defined. On both occasions American policymaking was a direct result of more general American aims in Europe. Throughout World War II, however, there was an absolute gulf between Washington’s general postwar aims as proclaimed in the Atlantic Charter and its efforts at developing a feasible policy mechanism to accomplish them in the Julian Region. American wartime policy toward the Julian dilemma was positively based on the hope of solving it according to Atlantic Charter principles, but policymakers in Washington failed to define the United States’ interests in the area and did not expect any significant postwar commitment there. Certainly, although American statesmen were concerned to avoid an armed clash with any of their allies, they made no pragmatic attempt to put up Yugoslav objections to Anglo-American plans for the occupation of the Julian Region. Until the crisis of May 1945 there was, quite purely, no coherent strategy for implementing American objectives in the Julian Region. When World War II ended Trieste was not yet a Cold War issue. It was throughout the crisis of May 1945 that an origin of Trieste as such first really began to take hold amongst leading policymakers in Washington. Winston Churchill and Alexander Kirk had long been urging that Anglo-American policy on the Julian Region be viewed as part of a broader anticommunist strategy, but their exhortations had not been observed by Roosevelt or the State Department. Certainly, the State Department had idealistically continued to assert its commitment to the policy of installing AMG throughout the Julian Region, as remaining cautious in practice and taking no practical steps to execute it. In the face of Yugoslav occupation of Trieste, the United States finally had to face the fact that its existing policy was vague and idealistic. Unable to rely on platitudes or to put off the issue for reasons of â€Å"military necessity,† policymakers in Washington chose to combat the Yugoslav occupation of Trieste in the name of liberal principles. State Department officials, of whom Joseph Grew was the most influential, now began to see the issue in terms of broader collective aggression. The new American president, Harry S Truman, appeared to coincide in their conclusion. However, the Americans did not wish to be too aggressive and were pleased to resolve the crisis with a working concession: the Yugoslavs withdrew from Trieste, while the United States and Britain inaudibly put aside their official policy of imposing AMG on the whole Julian Region. That outcome represented an accomplishment for the tacit spheres-of-influence approach to East-West relations which the Truman administration would take on in the immediate postwar period. In itself, Trieste was not an inner issue in the Cold War, and after the May crisis it had very little impact on the describing of the Cold War in general. It only came to prominence on occasions such as the discussions on the Italian peace treaty or the 1948 Italian elections, as the United States resurrected the issue for the opportunistic motivation of assuring a victory for the Christian Democrats. though not very important in itself, the Trieste case is of interest as an instance of the way in which Cold War politics unfolded in an area where the United States and the Soviet Union were not openly in confrontation. The deadlock between the powers that barred the establishment of the Free Territory of Trieste was a striking case of the way in which all kinds of issues were reduced to simplistic terms of direct East-West confrontation in the postwar world. For a time the predicament of Trieste became a small pawn in the great game of Cold War politics and, particularly, was locked into the more general American strategy of containment. Dispensable in the long run, pawns can nonetheless serve significant short-term functions. From the American perspective, Anglo-American control of Trieste was useful for numerous reasons: it prevented â€Å"communism† expanding into another part of Europe; it helped retain Italy as a stable member of the Western coalition; it justified an Anglo-American military presence in a potentially significant strategic point; it enabled the United States to appear as the champion of liberal principles; and, on the local level, it provided Trieste with an effectual and comparatively impartial administration. Whether laudable or self-serving, none of these American objectives was overtly related to the task of achieving a lasting, long-standing solution of the Trieste problem that Italy, Yugoslavia, and the Triestines could all believe. Ideally, the United States would have liked the return of the entire Free Territory of Trieste to Italy, but did not think that goal to merit the risk of an armed clash with the Yugoslavs. Short of that outcome, Washington usually viewed Trieste as a controllable issue and seemed ready to maintain a military presence there indefinitely. In Cold War terms there was little reason for importance in attempting to reach an eternal resolution of the dispute. After the Soviet-Yugoslav split of 1948, though, the advantages of retaining the status quo in Trieste gradually reduced. The United States now had a concern in keeping Tito out of the Soviet fold as well as sustaining the Italian government. In the past Italy’s Christian Democrats had productively played on American fears of Italian domestic instability to ensure a moderately pro-Italian line on Trieste, because Washington viewed Italy as a Cold War ally while Yugoslavia seemed a stalwart member of the Soviet bloc. Once Yugoslavia’s international status became more indefinite, Belgrade was in a position to play a similar game. The United States found itself in a perturbed situation where, because of past commitments, it lacked the autonomy to maneuver it would have liked on the Trieste issue. It is hard to assess the success of United States policy in Trieste from World War II to 1954 as that policy was often unclear in its explicit objectives. Yet there can be little doubt that American intervention â€Å"saved† Trieste for Italy — and, therefore, for the West (Kardelj Edvard. 1953). The American existence served as a stabilizing force in the area and assisted demonstrates the strength of the American commitment to Western Europe (and to the containment of communism on its borders). On the local level it helped make certain relatively impartial and efficient direction of the area until a permanent settlement could be agreed upon. Though the American stay in Trieste was needlessly prolonged, by 1954 the United States had determined the problem enduringly and at a minor cost. In Cold War terms American policy in Trieste might be termed a restrained success. That success did not essentially attest to the perspicacity of American Cold War policy in general but was in large measure due to circumstances unusual to the Trieste case. The United States would certainly not be generally as successful in the Cold War. Negotiations had been followed intimately in Washington from the moment Trieste was liberated. Certainly, the week or so during which Alexander sought a contract with Tito was a critical period in the development of American policy toward the problem. Throughout this time some American policymakers came to view the Trieste situation as an instance of totalitarian hostility and demanded firm opposition to it. The course of American policy after 10 May is particularly noteworthy in view of the mood in Washington throughout the final days of the military â€Å"race† for Trieste. Despite Kirk’s stress on the political necessity of establishing AMG in as much of the Julian Region as probable, Stimson’s caution had originally prevailed. Officials in Washington had seemed to recognize that perhaps only Alexander’s operational requirements could be met. Grew had even notified Kirk on 1 May that, if the Yugoslavs opposed the expansion of AMG, â€Å"we cannot consider the use of American troops to enforce this policy† (Harris, 1957). This apparent refutation of the State Department’s own policy stemmed largely from the fear of unsafe clashes with the Yugoslavs if they controlled the majority of the Julian Region. Trieste’s liberation on 2 May had complicated the state of affairs insofar as an armed clash was now possible even in satisfying Alexander’s minimum operational requirements. Officials in Washington continued to retort cautiously, recognizing that direct contact between the two armies at Trieste could be more volatile than the contingencies hitherto foreseen. The War Department advised stoutly against risking an armed clash, and Stimson repeated to grow his usual line that â€Å"the American people would not continue our getting entangled in the Balkan s.† Stimson believed that the problem was â€Å"another case of these younger men, the subordinates in the State Department, doing dangerous things.†(Coles Harry L., and Albert K, 1964) Grew was unrevealing, but the State Department risked no major initiatives as Alexander negotiated with Tito. Even with a crisis intimidating and Anglo-American control of Trieste itself uncertain, the State Department did not eagerly abandon its unrealistic AMG policy. While Alexander tried to safe a working compromise, Kirk continually warned his superiors in Washington of radical consequences in Italy if the original AMG strategy were set aside. The Italian government also dissents to the Americans, urging total AMG control of the Julian Region as promised. State Department officials were not adamant to these arguments. H. Freeman Matthews, Director of the Office of European Affairs, told Grew on 2 May that â€Å"when it becomes overtly known that Tito’s forces are assuming control in that area we might expect serious outbursts both in Italy and on the part of our large and significant Italian-American population here.† Grew himself expressed similar views to the president, suggestive of those American troops might have to be used to keep order in northern Italy if Yugoslav occupation of the Julian Region endured. Some State Department officials would have favored to maintain the original AMG policy but their hands were tied by Stimson’s and Truman’s antagonism as well as by Alexander’s insistence on securing only necessary military requirements. The president’s reluctance to use armed force at last brought them face to face with the basic discrepancy of having a forcefully articulated policy but no pragmatic means of implementing it. There is evidence, additionally, that the State Department was not content simply to await the outcome of the Tito-Alexander negotiations. The department wished to confer with the Soviet Union in the hope that Moscow might influence the Yugoslavs to withdraw from the Julian Region. Such a hope was predicated on the supposition already evident among American policymakers — that Stalin could manage Tito. It was of a piece with Washington’s faith in the effectiveness of summit-level negotiations amongst the great powers as a means of neutralizing local conflicts, assuring inter-Allied harmony and, presumably, securing the achievement of Atlantic Charter principles. Both Matthews and Ambassador Patterson in Belgrade suggested sounding out the Soviets even though Moscow had not yet replied to the earlier notification of American intentions in the Julian Region. When Alexander’s negotiations with Belgrade broke down on 9 May, the basic basics of the State Department’s postwar policy on Trieste were in place (Clissold Stephen, 1975). They were in large measure a rational extension of wartime goals but they also accepted intimations of an emerging Cold War atmosphere. Trieste policy would be directed by three major concerns, to be given conflicting emphases at appropriate times. Trieste itself remained in limbo as negotiations were proceeding. It was not surprising that the abrupt aftermath of war would be accompanied by displacement and tension in a city which had been the center of intensely challenging ethnic, ideological and strategic interests. In this particular case those problems were aggravated by the fact that the Yugoslav and Anglo-American contingents, both of which were resistant after 2 May, were systematically intermingled and lacked clear explanation of their respective lines of authority and accountability. Trieste’s value as a pawn in the Cold War had been approximately eliminated. It gradually became obvious to American policymakers that the Trieste question was now merely a needless source of tension between an appreciated ally and a would-be opponent of the Soviet Union. Although it remained convenient, the prospective existed for an awkward crisis and the United States became increasingly keen to reach a compromise resolution. The pressures to be purge of this occasionally exasperating problem were heightened by the local unrest and the Italo-Yugoslav tensions of 1952. By then the expedition for a Trieste settlement had become an ever more annoying challenge to Washington’s skills in alliance management. as a result, even if Clare Boothe Luce had not taken a strong personal interest in the matter, the Eisenhower supervision would still have acted much as it did to make certain that a lasting settlement was reached in 1954 by initiating four-power negotiations and by using political and economic control on Italy and Yugoslavia to bring about a final conformity. It is notable that the United States ended its presence in Trieste simply after the area had lost all effectiveness as a Cold War pawn. The United States began to work in intense for a conclusive settlement of the Trieste question after 1949. Shifting American objectives in Italy and Yugoslavia had eliminated Trieste’s worth as an instrument of Cold War policy for the United States. By the early 1950s Italy had become decisively integrated into the Western camp and was a member of the North Atlantic Treaty Organization (NATO), as Yugoslavia remained outside the Soviet bloc. The unresolved problem of the FTT’S future was thus an unnecessary source of tension between two countries the United States believed important. Trieste was clearly no longer a Cold War problem in the sense that it had been before the Soviet-Yugoslav break. American policymakers justifiably accomplished that it was pointless to retain indefinitely a military and economic binder which now held few strategic or political advantages for their country. The United States had played a key role in the â€Å"provisional† declaration of the Trieste dispute, which had proved so annoying for so many years. Speaking in New York after the signing of the London memo of understanding, Dulles recalled that â€Å"when I became secretary of state, I made a list of the more significant problems which needed to be resolved in the interests of world peace and security. Trieste was in the top bracket of that list.† Of course, the â€Å"top bracket† also integrated more pressing and weighty problems such as Korea, Berlin, Germany, and the EDC. Alongside these issues the situation in Trieste did not seem to demand instantaneous attention and appeared â€Å"manageable† (Bass Robert, and Elizabeth Marbury, 1959). The Eisenhower administration did not actually take meaningful action on its intention to resolve the Trieste problem until provoked to do so by the threat of local violence and Luce’s potent and melodramatic reports from Italy. Thereafter, however, the American government acted more dynamically. After several false starts the United States thriving in initiating the three-phase negotiating process to evade the domestic pressures which had prevented Italy and Yugoslavia from reaching a solution. It was the United States, moreover, which ensured the success of these talks by taking advantage of its political influence in both countries, supplement by the economic force that had become a characteristic instrument of its Cold War policies in Western Europe. American policymakers did not trail a Trieste settlement simply for its own sake. It is true that after 1949 Trieste itself was no longer a central point of direct confrontation between the Western and Soviet blocs. Certainly, it was this development which made a solution potential by removing the perceived need for an enduring Anglo-American presence in the area. The Trieste issue had thus become a specific predicament in Washington’s relations with Italy and Yugoslavia. However, as had been the case since 1945, the interests of the United States in Trieste on the broadest level were still expressed in terms of the Cold War. The only change was that the larger purposes of the United States in the Cold War were now given out by terminating its commitment in Trieste. Eisenhower’s own reaction to the decree of the Trieste dispute exemplified this more general concern: â€Å"Now the way was open for Italian participation in the Western European Union and for success in negotiations for defense bases. The Communist threat to Italy had been avoided, and that nation now trod on firmer ground. And the risk of an explosion had passed.† Dulles was even more liberal in describing the implications of the Trieste settlement in October 1954: â€Å"A grave cause of dissension and unrest has been removed, so that all of South Europe can breathe more easily. Primarily, a demonstration had been given of the capability of the nations which are free of Soviet domination to resolve differences which abate them and divert them from the greatest issue of our time.† In short, the abolition of the Trieste problem was significant for the Eisenhower administration as it removed a needless distraction in Italo-Yugoslav relations, enabling both nations to stand more efficiently alongside the United States in its global confrontation with the Soviet Union. In that sense the important role of the United States in ending the dispute in 1954 marked the consummation of its policy of approaching the Trieste issue as a part of a broader Cold War strategy. Examined from today’s perspective, over fifty years after its declaration, the Trieste dispute seems at first glance to be of little implication in that broader struggle. For the United States it had been just one of the many skirmishes in the Cold War that did not involve direct American-Soviet military confrontation. Yet the Cold War has been an extensive series of such skirmishes, and Soviet and American armies have not met in face-to-face fighting in the postwar era. Basic strategies can have been conceived and approved in Washington and Moscow, but the key points at issue often concerned areas such as Trieste and concerned third parties. Viewed from that perspective, the story of American involvement in the Trieste dispute from World War II to 1954 is certainly that of the Cold War in microcosm. References: Bass Robert, and Elizabeth Marbury, eds. â€Å"The Soviet-Yugoslav Controversy, 1948-58: A Documentary Record†. New York: Prospect Books, 1959. Black Gregory Dale. â€Å"The United States and Italy, 1943-1946: The Drift towards Containment†. Ph.D. dissertation, University of Kansas, 1973.   Clissold Stephen, ed. â€Å"Yugoslavia and the Soviet Union, 1939-1973: A Documentary Survey†. London: Oxford University Press for the Royal Institute of International Affairs, 1975.   Coles Harry L. and Albert K. Weinberg. Civil Affairs: Soldiers Become Governors. Washington, D.C.: Office of the Chief of Military History, Department of the Army, 1964. Conrad Allison Alan. â€Å"Allied Military Government of Venezia Giulia and Trieste — Its History and Organization†. M.A. thesis, University of Maryland, 1956. Harris C. R. S. Allied Military Administration of Italy, 1943- 1945. London: Her Majesty’s Stationery Office, 1957. Heim Keith Merle. â€Å"Hope without Power: Truman and the Russians, 1945†. Ph.D. dissertation, University of North Carolina at Chapel Hill, 1973.   Kardelj Edvard. Trieste and Yugoslav-Italian Relations. New York: Yugoslav Information Center, 1953.   Kay Robin. â€Å"Official History of New Zealand in the Second World War, 1939-1945: Italy†, Vol. 2, From Cassino to Trieste. Wellington: Historical Publications Branch, Department of Internal Affairs, 1967. Lees Lorraine Mary. â€Å"American Foreign Policy towards Yugoslavia, 1941-1949†. Ph.D. dissertation, The Pennsylvania State University, 1976. Modisett Lawrence E. â€Å"The Four-Cornered Triangle: British and American Policy towards Yugoslavia, 1939-1945†. 2 vols. Ph.D. dissertation, Georgetown University, 1981. Rabel Roberto. â€Å"Between East and West: Trieste, the United States and the Cold War, 1943-1954†. Ph.D. dissertation, Duke University, 1984. Samuel Rosenman, ed., Public Papers and Addresses of Franklin D. Roosevelt, vol.10 (1938-1950), 314.

Gay marriage Research Paper Example | Topics and Well Written Essays - 1000 words

Gay marriage - Research Paper Example Thus, in this paper, the pros and cons of gay marriage will be investigated for this writer to show that there are more reasons for individuals, organizations, institutions and lawmakers to thwart the implementation of gay marriages. Gay marriage proponents argue that legal principles of nondiscrimination and equal treatment should be given to gays and lesbians (Masci). There have been so many groups that fought for their rights during the past decades such as feminists. This is perhaps the reason why gays found the courage to also gather their strengths together to fight for their rights. This argument seems to be the main reason which branches out to other discourses used by gays to really get what they want because of the growing recognition of individual rights. Females have been given equal chances to be employed in an often male-centered jobs as well as run for offices in the government. Blacks are now given equal rights to employment and recognition in a white World, too. Foll owing their steps, gays are seeking for such equal rights including to marry and to enjoy the benefits every married couple get. Gays argue that there are many of them who stay together for years but do not enjoy the same benefits of the common male-female couples because they are not allowed to marry. They cry for equality. They believe that they have the right to pursue happiness not only professionally and financially but including having healthy relationships that help them become better citizens. Not allowing them to marry, they claim, is a deprivation of their basic rights therefore they seek to enjoy the rights every other citizen has. On the other hand, conservatives disagree with the demands of equal marriages for the very reason that marriage is not supposed to be between same sexes. Rather, it has been culturally observed for centuries that marriages are between males and females only. Marriage is believed to be purposefully for building a family, meaning; couples tie the knot and commit to each other to build a strong family as they are given children. However, gay advocates argue that they can also build a family together with the help of the law or science. First and foremost, they can always adopt children whom they can consider and raise as their own. Secondly, couples can now bear their own children with the help of technological advancements as in the case of Thomas Beatie who shocked the world with his pregnancy in 2008 (Dagnell). Although technically, Beatie is a woman who had a sex transplant and married a woman, she or rather he got pregnant with the help of science. This example encourages same sex couples to fight for their rights because technology is making things possible for them. When it comes to the ability to raise children in a normal environment, most gay couples claim that they are as able as the commonly recognized couples are. When religious views step in, gays have often been silenced in the past years but now, they conside r religions as old-fashioned and thus challenge them to be open-minded and accept the effects of modernization. They argue that there is no such thing as traditional marriage. More and more politicians are getting sympathetic to gay grievances and therefore recognize them and listen to them, fortifying

Interpretations of David Lynch's film Blue Velvet (1986) often suggest Essay

Interpretations of David Lynch's film Blue Velvet (1986) often suggest that the film either cultivates the sincere and innocent - Essay Example They do not reveal anything about the investigation but it is here that he meets Sandy (Laura Dern), the detective’s daughter, who unveils what her father has deciphered about the case- that a woman named Dorothy Vallens (Isabella Rossellini) is a suspect of the case. Jeffrey then poses as a help man and as Dorothy is engaged in conversation with a man in the yellow suit (to whom Jeffrey later refers to as Yellow Man), Jeffrey takes the key to Dorothy’s apartment. Sandy and Jeffrey then attend Dorothy’s nightclub act where she sings ‘Blue Velvet’, and from thereon Jeffrey leaves early to sneak into Dorothy’s apartment to find clues. When Dorothy arrives he hides in her closet, but she sensing him finds him with a knife in her hand. Mistaking Jeffrey’s curiosity for sexual interest she forces him to undress as she threatens him with the knife. At this point Dorothy engages in orally stimulating Jeffrey. The encounter is interrupted by a knock on the door whereby Dorothy pushes Jeffrey back in the closet from where he witnesses that the visitor-Frank Booth (Dennis Hopper)- attempts to molest, abuse and rape Dorothy. Hiding in the closet Jeffrey finds that Frank Booth is a drug dealer who has kidnapped Dorothy’s husband and son so that he may use Dorothy to satisfy his sexual appetite. When Frank has left Dorothy turns to Jeffrey and attempts to make him mistreat her but he refuses and leaves even upon her insistence for him to stay. Jeffrey later relays his experience to Sandy and subsequently they go to Dorothy’s club where she performs Blue Velvet yet again. At the club Jeffrey observes Frank Booth who is fondling a piece of blue velvet which he had torn from Dorothy’s clothes the night Jeffrey has witnessed his assault and rape of Dorothy. It is then that Jeffrey decides to follow Frank. The next scenes show Jeffrey prying on Frank and his connection with the Yellow Man and another man which Jeffrey identifies as the Well Dressed Man. Jeffrey goes onto inform Sandy about his new findings and it is then that the sexual tension between the two breaks and they engage in a soft kiss. But Sandy is reluctant to go any further with Jeffrey because she has a boyfriend and Jeffrey taking this as rejection turns to Dorothy and the two have sexual intercourse. During this second intimate encounter with Dorothy, Dorothy is able to extract a frustrated reaction from Jeffrey whereby he turns and hits her. Instantly, we see that Jeffrey regrets this violent act but Dorothy enjoys it. Afterwards, Frank Booth finds Dorothy and Jeffrey coerces them to go to his partner Ben’s apartment. The scene at Ben’s residence is sadistic, here Ben sings ‘In Dreams’ and in the wake of this music Frank punches Jeffrey to unconsciousness when Jeffrey attempts to hit Frank when the later molests Dorothy. In the morning Frank wakes up in the yard where he had been beaten uncons cious and goes to Sandy’s father (the detective) to relay the entire course of events. That day Sandy accompanies Jeffrey to a dance and upon their return to Jeffrey’s residence they find a stricken, naked and traumatized Dorothy on Jeffrey’s lawn. Sandy is gone to fetch the police and her father and take them to Dorothy’

Mortgages Essay Example | Topics and Well Written Essays - 750 words

Mortgages - Essay Example According to Boleat and Coles, the common trend is that after getting a gainful employment and after completing studies, most people will always opt to buy a home which is consider a wise investment since the homeowners would soon avoid paying rent, which takes up a big chunk of a person’s total earning (18-19). It is because of this reason that mortgage products have become very popular across the world and they have enabled many people become homeowners. However, mortgage facilities present certain problems to the borrowers, which will be discussed in this present essay and even how they affect the economy of the United States. Secondly, the essay will discuss recent act of legislations or proposal by the United States’ federal government that pertains to the problems that would be highlighted. Current problems faced by mortgagors and even the mortgage industry The nature of mortgage facility is that the borrower pays a monthly premium plus interest which is flexible meaning that the rate of the interest may increase or decrease depending on the market condition. Baily stated that borrowers’ problems usually arise when the rate of interest in the mortgage market increases while their income, which they use to repay the mortgage, remains steady (68-71). This therefore, creates a scenario whereby the borrower is unable to satisfactory pay the monthly premiums and interest, which then forces the bank to enact the foreclosure agreement that would leave the borrower homeless. Such a problem derails the entire economic growth of the United States, which is still on a recovery phase, and unemployment is still an issue since according to Baily lower purchasing power by the consumers who are servicing high interest rate means low demand for goods and products (33-35). Boleat and Coles also lamented that presently borrowers have been locked with high interest rates despite the fact that the rates have significantly decreased with the improved perfo rmance of the economy after the 2008 to 2010 financial crisis. Banks are only willing to allow a customer to switch to a cheaper rate if they are additionally using other products offered by the bank. This practice violates the directive issued by the Financial Service Authority that required lenders to treat the ‘captive’ customers fairly (89-93). In regards to the banking industry, the main problem that they face is the increased regulation that was imposed on the industry especially with the new laws such as the Dodd-Frank law that requires banks to tighten their lending requirements (Boleat and Coles, 109-112). For example, while evaluating the suitability of a prospective borrower banks currently do not consider earnings that are variable such as bonuses and commissions of which in some profession they make up the biggest percentage of the total earnings of an individual. This has resulted into banks loosing potential business and at the same time denying potential borrowers the chance to have a mortgage product. Equally, the national economy also suffers because there is decrease in the demand for houses since not many people can get a mortgage product, and this generally fails to promote economic growth. New mortgage rules Christie wrote that early this year the United States’ federal government issued rules for the mortgage industry and they were simply aimed at protecting homeowners who were facing foreclosure. Among the new rules that were introduced are restrictions that prevent mortgage lenders from repossessing homes whose owners are currently seeking modification of their loans. Moreover, according to the new rules lenders cannot enact the foreclosure agreement until the borrower fails to make payments for more than 120 days. Secondly, the

International human resource management Essay Example | Topics and Well Written Essays - 2000 words - 1

International human resource management - Essay Example As a function of understanding the list of complexities that must be entertained, this brief analysis will count the following as the main determinants that must be engaged with in order to effectively set wages for multinational employees: level and types of skills required, the overall supply and demand dynamics of the labor force, geographic considerations, employment setting, compensation philosophy, employment stability, tenure, and governmental regulations. It is the hope of this author that be analyzing these key determinants, the reader will be able to draw a further level of inference upon the key dynamics that define the means by which any large multinational firm must engage upon the issues of wage setting and salary concerns with international partners. The first issue that any firm or organization must integrate with is the kinds and level of experience that they require. One can understand this as a simple function of asking whether or not the jobs that are being offere d will require a high level of education or prior experience or whether they can easily be filled by any number of individuals (Winkler et al, 2013). As such, with regards to the British expatriate managers and engineers, the salary determinations can and will be effectively straight forward as they will reflect a slight and/or nominal increase over the rate of pay they received in England due to the fact that they will now be required to move to location and be remunerated based upon the additional strain and hardship that such a lifestyle and location change necessarily portends (Simpson, 2007). Conversely, the externalities of skill necessarily dictate how the local employees will be salaried and to what extent these salaries will be commensurate with or far below the same levels of expertise offered elsewhere in the world. The single most important determinant of labor and the rate at which it is paid is of course the supply and demand ratios that exist within the given system. This can be understood through a situation in which a given economy may have 1000 workers who specialize in the labour fields of A, B, C but only have 5 employees that specialize in labour field D. As a function of this low level of representation within the labour market, these individuals necessarily command a premium; both in the country in question as well as likely within the world at large (Songstad et al, 2011). The supply and demand for labor within a given market is one of the reasons that many firms have sought to export and/or relocate talent acquisition portions of their business to different regions around the globe. In hopes of saving money and finding the cheap and extant talent that can further drive their firm or organization, many entities have sought to merely move operations to where the labor specializations are highly concentrated; albeit not always necessarily cheaper. This is done as a means of providing a base of production and specialization that can be dra wn upon for many years into the future. With regards to the salary concerns for those individuals that will be brought into the given system as expatriates, again concern should be given for these individuals that they are paid commensurately with the specialists in their field at home as well as commensurately, and likely higher than, those individuals who specialize in their own field within the nation in question (Ployhart

An Accounting Career Research Paper Example | Topics and Well Written Essays - 750 words

An Accounting Career - Research Paper Example It also looks at the salary scale, with emphasis on the average annual entry level salary as well as the salaries paid to persons who hold the CPA qualification in the state of Mississippi. Introduction Choosing a career is one of the most important decisions that a person will ever make in a lifetime. It is not uncommon for students to start college without any thought or knowledge of what it is that they would like to do as a career. This is so despite the number of career fairs that are held in high school and the resources available on the web and in school libraries. The most important aspects of the accounting profession are the skills required, duties performed and the salary it offers. These represent major considerations when making a decision on career choices. Skills Accounting is a very demanding career. Therefore, in addition to knowledge and qualifications the accountant is required to have a variety of skills. They include but are not limited to communication, presenta tion, information technology, analytical, computation, and critical thinking skills. Good communication skills are very important especially when a job function requires dealing with people at all levels inside and outside the organization. The accountant has to deal with the staff below the position held as well as those in authority. It is a reporting position so at all times reports of one kind or another have to be prepared. These have to be properly communicated both orally and in writing. According to Career Infonet (2011) active listening and speaking skills are required. Active listening involves giving total attention to what others are saying and taking time out to understand what is being said and asking the appropriate questions and interrupting only when appropriate (Career Infonet 2011). Information has to presented properly present so that others can understand. Information technology will also be required to aid in presentations to management as well as to input, pro cessing and summarizing information. In terms of presenting information accountants can use PowerPoint presentation. In terms of summarizing ability to use one or more accounting software packages as well as a spreadsheet is important. Accountants are required to analyze and evaluate accounting and other information. They need to be able to indicate reasons why figures change from one year to the other so that they can make proper recommendations on how to reduce expenses and so increase profitability. The ability to carry out basic computations is very important. All accountant jobs involve figures and there accuracy is key to becoming a good accountant. Critical thinking skills are very important. The accountant is required to use logic and reasoning in identifying the strengths and weakness that may arise from various alternatives relating to the solution of a problem. Duties Accountants perform a wide range of tasks some of which are specific to the profession and some of which are generalized work activities. Completing these tasks play a major role in getting a job done properly. According to Career Infonet (2011) the accounting specific tasks include advising clients in various areas such as compensation, health benefits, design of data processing systems as well as tax planning. They prepare tax computations as well as ensure that organizations that use their services or to which they are employed comply with the requirements of the tax authorities. Additionally, accountants develop, maintain and analyze budgets for clients with the use of information technology. They also prepare financial statements which indicate the financial position and financial performance of organizations including their as well as cash flow statements. Some general duties

Australian Taxation Law Assignment Example | Topics and Well Written Essays - 1000 words

Australian Taxation Law - Assignment Example b) Eddie buys a house in January 2003 and sells it in Jan 2007. Therefore, this is a capital asset, and capital gains tax are applicable in this case (Global Property Guide, 2015). Since the transaction occurs after 21 September 1999, the capital gains taxable amount will be discounted at 50% since Eddie has owned the asset for at least 12 months. Capital gains tax is calculated on the net gain on the capital sale. c) The capital gains tax I this case will be net of $800,000 less the amount that John had paid to purchase the farm. Since John is an individual, the calculations will be done on individual graduated scales of taxation. If it was a company, the tax rate is 30% flat (Global Property Guide, 2015). d) The total capital gains in Quantas shares is (1.56- 0.45) $1.11 per share and that in Westco is (2.10-5.20) a loss of $3.1 per share. The net gain in Quantas in added to the loss in westco and added to other revenues for calculation of tax for the individual. According to income tax assessment act 1997, the tax exempt entities include Community Service organizations, educational services, and charitable organizations (Australian Government, 2012). These entities must be registered under the Australian Charities and not for profit commission act 2012. The capital gains discount where 50% discounting rate is used for assets held for at least 12 months and 33.33% for complying super funds, indexation for assets acquired before 21september 1999 and the third where cost base is deducted from capital proceeds (Austrilian Government, 2012). Jerry is conducting the business of fishing as much as it seems he is doing it as a hobby. Jerry compensates his sons for their efforts thereby creating a monetary value for their work and thus there is income earned by the sons. Jerry also sells extra fish to the available market at prices he wishes and,

Discuss ideas from the book Understanding Comics Essay

Discuss ideas from the book Understanding Comics - Essay Example Scott McCloud, however, seeks to rectify this in his book â€Å"Understanding Comics†. He presents comics as an unsung hero in the Arts. The book is a portal to getting a good grasp of the nature of comics and the concepts integrated in it. This paper seeks to analyze concepts discussed in Scott McCloud’s book, â€Å"Understanding Comics† and establish how some of those concepts apply to other forms of media. 2.0 Concepts McCloud asserts that there is â€Å"no guarantee that anything exists outside what my five senses report to me† (61). This demonstrates the concept of closure. Closure, as discussed in the third chapter of this book, is where our imagination comes into play -- Much like the tip of the iceberg, one only sees a portion of it, yet one knows that the bulk of it is submerged beneath the surface. McCloud believes that â€Å"To kill a man between panels is to condemn him to a thousand deaths" (69). As readers fill in the gap between those panel s, each of them creates their own versions of how that man died, hence, a thousand deaths. Readers did not actually see how the man died but based on what was presented to them in the panel, they concluded that that man did die and even developed their own account as to how. Another concept tackled is transition. McCloud mentions six: â€Å"moment to moment, action to action, subject to subject, scene to scene, aspect to aspect, and non sequitur† (70-72). The first one constitutes of a single subject within a brief period of time. This one affords little time for closure. Action to action still consists of a single subject but for a considerable length of time. The third one comprises of different subjects but a single scene. Scene to scene, literally, is a shift of scenes. The fourth transition transfers attention to aspects of mood, place, or idea (McCloud 70-72). McCloud notes that art makes visible the visible (123). This is indicative of emotion. Emotions are represented by lines in comics as it is the person’s sense of sight utilized to make up for the non usage of the sense of hearing. McCloud also discussed six steps an artist goes through in reproducing art -- idea, form, idiom, structure, craft, and surface (162-184). First, the artist should brainstorm on the concept of the work based on emotions and ideologies and derive the content from the aforementioned. This is followed by the decision on what form that particular piece of work would take. The genre it is classified under is identified. After which, organization of content is done -- determining what is included or excluded. Thereafter, the artist proceeds to creating the piece of art itself, employing skills, knowledge, and other resources in the process. Finally, focus is placed on the superficial aspects of the work -- those which are clearly seen upon first exposure to it (McCloud 162-184). In line with these six steps, McCloud has classified artists into two according to the emphasis they placed on the first two of these steps. He claims that the artists who focus on form are the innovators (McCloud 179). On the other hand, those who focus on idea are the conceptualists (McCloud 180). This idea is relevant to David Galenson’s theory on Art. Artists can be categorized into two -- those who proceed to innovate experimentally, yet cautiously, using their perceptions and those who innovate conceptually, using both ideas and feelings alike (Galenson 351-362). 2.1 The Concept of Closure in Other Media Forms

Effects of Media Globalisation Essay Example for Free

Effects of Media Globalisation Essay Summary of the Effects of Media Globalization by Mary Hickman The world, in many ways, has been benefited from media globalization. However, the lurking dark side of media globalization that threatens us, as audiences of the media, has to be acknowledged and cogitated. Undoubtedly, media globalization has transformed our lives in many ways. Friedman (2005) asserted that the seamless information sharing have brought nations closer in the facets of businesses, personal communications and medical industries. Unfortunately, media globalization has brought about many drawbacks to the world. Firstly, it is a question of the motivation behind media corporations. According to Chomsky (1996), profits are the primary motivation behind every multi-national media corporations. Overwhelming media businesses have swallowed the essence of journalism. As a result, media corporations have the ability to manipulate the media, creating their ideal audience of a certain kind. Due to the small pool of competing media corporations, the existing powerful media corporations have been dominating the media content. Through various underhand methods, the media corporations have effectively influenced and gained favor by the government. Friedman acknowledges that American media corporation, as leaders in the media globalization arena, are leading the media world into a dangerous position; posing a great challenge to media liberation. In addition, Siochru (2004) postulated that intervening American media has damaged cultures amongst countries. While the voices of the audiences are suppressed, proliferation of unhealthy media content such as cognitive content of greed has been appalling. Due to the minimum participation of media content from the audiences, we are vulnerable to any form of ideologies that are intentionally displayed by the media monopoly.

Importance of black church Essay Example for Free

Importance of black church Essay One of the primary institutional foundations of the black community is the Black church. It is necessary to evaluate the role that has been played by the Black church in response of the abovementioned needs and negative impacts of the black youth today. In this regard, a total of 635 Northern churches were surveyed by the Black Church Family Project. The North Central comprises of 320 churches, while, Northeastern United States comprises of 315 churches. Youth support programs were regarded during the existence of the churches. Adolescent nonmembers of the church were targeted by at least one program in one hundred and seventy-six churches. Low-income homes were most of the targets, as suggested during the study. â€Å"Many have sought to account for the distinctive features of black religious life by focusing major attention on the distant past. They have been preoccupied with African roots rather than with the American experience out of which the black churches emerged† (1983, 157). A variety of sources was used by the Black Church Family Project for the identification of the targets, as black churches were not having any comprehensive list of their churches. Official denominational lists, the National Urban League, as well as, the National Association for the Advancement of Colored People’s local chapters were included in these sources. In addition, local ministerial alliance’s list, and data from the universities were also included in the sources. The executive offices of the mayors and county executives were also inquired for any valid information during the study. Funeral directors, telephone directories, and black churches, as well as, the denominations were also included and regarded in the sources during the assessment of sources as maximum as possible. The Lincoln and Mamiya study that was done in the year 1990 was focused during the study, and its seven historically black denominations were focused as a goal during the study. Eight historically white denominations and several other black denominations were also used for the maximum collection of information regarding the subject. Several noteworthy limitations have been confronted during the study. First, no previously developed or verified resources were benefited by the designing of the project-sampling frame due to the non-availability of the national roster of black congregations. The identification of the sampling universe was the first major problem of the study. The actual number of the black churches across the country was unknown, although, 65,000 to 75,000 was the estimated number of black churches in the United States, as agreed by the religious scholars of the country. Identification and location of some churches were not possible due to their faith traditions and churches with no permanent addresses and telephone numbers. Therefore, the sample excluded and underrepresented these entities. Thirty-nine percent of the churches provided the greatest interest regarding the teen-support programs among the 176 churches, in which, youth programs were organized. Christian fellowships, seminars group, workshops discussions, rap sessions, counseling, and ministry were consisted in these programs. Sports activities were the second most prominent offering in these churches. Athletic camps, teams, and martial arts classes were provided by thirty-one percent of the churches. Three percent of the churches provided youth AIDS support programs, while two percent of the churches offered youth health-related services, which were among the least common programs. Persons with AIDS were given with financial support, counseling, classes, and seminars by the former one. Health clinics, screening of health problems, and seminars were included in the latter one. However, it should be noted that fifteen percent of the churches offered substance abuse programs. Counseling for drug and alcohol, seminars for drug abuse preventive measures, and various workshops were included in these substance abuse programs of the churches. Additionally, sixteen percent of the churches offered college student financial support services, which included emergency financial assistance, and scholarships. Parenting and sexuality issues were handled by fifteen percent of the churches. These churches offered counseling, classes, workshops, pregnancy preventive measures, seminars, and support for teen parents. Issues regarding the youth at risk were dealt by fourteen percent of the churches. Counseling, delinquency prevention, and delinquent youth residence issues were included in these offering. Role modeling was reported by eight percent of the churches, which included mentors, and foster grandparents. Employment and job readiness was reported by seven percent of the churches, which included summer employment opportunities, job training, and career/job fairs. Other youth support programs were listed by fourteen percent of the churches. The importance of human resources and leadership was suggested by another finding. The more youth programs were found, when the clergy was paid more. Youth programs were offered by only sixteen percent of the churches with no paid clergy. However, one paid clergy was found in only twenty-nine percent of the churches, and two or more paid clergy were found in forty-nine percent of the churches during the study. The youth programs were also depended on the number of paid staff in the churches. In this regard, youth programs were offered by only eighteen percent of the churches, which were not having any paid staff. The youth programs were existed in a number of characteristics of the churches. Methodist, middle-class, older, and larger membership churches were found to be more interested in organizing youth programs in their communities. In addition, owned or mortgaged, and churches with more staff and paid clergy were also appeared to be having greatest interest in youth programs. Youth programs are not offered by most of the black churches, even with the availability of such characteristics and resources. For instance, some types of family-oriented community outreach programs are offered by two-thirds of black churches in Northern regions, the specific youth programs are addressed by only a quarter of these churches. In addition, some variations were also noted among the churches during the study. Considerable potential for expansion is suggested, as youth programs have been engaged and organized by only a quarter of black churches.

The various changes and change management models

The various changes and change management models To survive in todays marketplace, a business must constantly examine its performance, strategy, processes and systems to understand what changes need to be made. At the same time, an organization must also understand the implications of a new business change on its employees, given their culture, values, history and capacity for change. Employees ultimately perform the new day-to-day activities and make the new processes and systems come to life in the business. Change management is about managing people in a changing environment so that business changes are successful and the desired business results are realized. Academic and professional literature propose a set of managerial practices that better support the enactment of organizational change processes (Armenakis and Bedeian, 1999; Buchanan et al., 2005; Casio, 2002; Jones et al., 2004; Kanter, 2001; Kotter, 1996; Meyer and Stensaker, 2006; Nadler, 1998; Whelan-Berry et al., 2003, among others). According to Kanter (2001) those who direct or participate in the change processes often forget these practices, which sometimes might seem obvious principles based on common sense, generating a more inefficient and sometimes chaotic process than necessary. Change preparation CMPs usually include suggestions such as the diagnosis and analysis of the organizational system and its environment, the identification of change needs, and the development of a new organizational vision (Buchanan et al., 2005; Tushman and OReilly, 1997; Whelan-Berry et al., 2003). Some authors also suggest to execute during the change preparation stage, the development of a d etailed plan of how change will be implemented, including ambitious but realistic objectives, stages to be achieved, and the timing necessary to coordinate the change project (Nguyen Huy, 2001; Whelan-Berry et al., 2003). 2.2 Change Management Models The current models of change derive from many theoretical and academic frameworks. Three leading theories, Kurt Lewin, John Kotter and Prosci ADKAR model provide helpful conceptual framework for those embarking on transformation efforts. Lewins Model Lewins approach suggests that change involves a move from one static state via a state of activity to another static state. He modeled this via a three-stage process of managing change: unfreezing, changing and re-freezing. According to Lewin in his book A Pioneer in Human Relations Research, the first stage unfreezing or opening up and examining the patterns of norms, values and beliefs that hold system together and discussing concerns about change. The second stage changing or planning the change process while continuing the ongoing communication within the system. The third and the final stage refreezing or integrating the changes to establish equilibrium of the system Lewin recognised that people like the safety, comfort and feeling of control within their environment, and that they also derive a strong sense of identity from that environment. Lewin regarded this as a frozen state and suggested that significant effort may be required to unfreeze people in order to get them to change. (Lewin, 1947) The weaknesses of the model: It emphasises more on psychological side rather than leadership, management and process improvement side. It doesnt address the strategic macro-level of change management Kotters Model Harvard Business School professor and world-renowned change expert John Kotter introduced his eight-step change process in his 1995 book, Leading Change. Figure: 8 steps of Kotters change model (1) Create Urgency Kotter suggests that for change to be successful, 75% of a companys management needs to support the change. Results of analysis and early conclusions should be thoroughly tested with informed third party opinion and a wide cross section of all stakeholders. (2) Form a guiding coalition Managing change is not enough change has to be led. By working as a team, the coalition helps to create more momentum and build the sense of urgency in relation to the need for change. Kotter recognises the importance of the emotional dimension and the energy that is generated by a mastermind groups all working together. (3) Develop a vision and strategy A drive for change without a clear focus will rapidly fizzle out unless you develop a clear vision of the future that is accompanied with a clear description about how things will be different in the future. (4) Communicating the vision Communication is everything, and Kotter maintains that as change leader you need to use every means at your disposal to constantly communicate the new vision and key strategies that support that vision. (5) Enabling action and removal of obstacles This is the stage where your change initiative moves beyond the planning and the talking, and into practical action as you put supportive structures in place and empower and encourage your people to take risks in pursuit of the vision. (6) Generating short-term wins Success breeds success. Kotter advises that an early taste of victory in the change process gives people a clear sight of what the realised vision will be like. (7) Hold the gains and build on change Kotter argues that many change initiatives fail because victory is declared too early. An early win is not enough. (8) Anchor changes in the culture Kotter says that for any change to be sustained, it needs to become embedded in the new way we do things around here that is the culture. The weaknesses of the model: It is action based and tactical and does not go far enough in spelling out the specifics of how to achieve clarity of vision and an executable strategy to get from vision to realisation of the benefits of the change initiative. It is all about organisational change and does not recognise or address the personal transition that accompanies that change. 2.3 The ADKAR Model for Change Management The ADKAR model reflects the necessary building blocks for individual change and its development was based on analysis of research data from over 900 organizations over a 10-year period. The ADKAR change model is founded on 2 basic ideas: It is people who change, not organisations Successful change occurs when individual change matches the stages of organizational change. To some extent, the ADKAR model covers the same ground as William Bridges model in that organisational change is linked to personal change. The difference is that the ADKAR model is essentially project focused and tactical in nature, whereas Bridges pays deeper attention to the scale of feelings of loss and disorientation that accompanies major organisational change. Figure: The ADKAR Model For organisational change to be successful, the following individual changes need to progress at the same rate of progress as project elements in the business dimension of change. Awareness of the need for change. Desire to make the change happen. Knowledge about how to change. Ability to implement new skills and behaviours. Reinforcement to retain the change once it has been made. Prosci describe ADKAR as a goal-oriented change management model that allows change management teams to focus their activities on specific business results. ADKAR provides a useful framework for change management teams in the planning and execution of their work, as goals or outcomes defined by ADKAR are sequential and cumulative. An individual must attain each element in sequence in order for a change to be implemented and sustained. We choose this model in our project to analyse JESA staff attitudes towards transformation because it enables us to: Diagnose employee resistance to change Help employees transition through the change process Create an action plan for personal and professional advancement during change Develop a change management plan for employees Identify why changes are not working and to take the necessary remedial steps In summary, it provides a very useful tactical action management framework and checklist. 2.4 Change management metrics Discussions to date have centred on different models for change and the need to manage change. In line with The Demming Cycle Plan, Do, Check, Act (van Bon et. al, 2008), it is necessary to check if the processes being utilised for TCM are working. To do this it is necessary to measure the processes implemented in an effort to improve them. Much of the available literature, dealing with models for managing change, defines the measure of success as being project-related rather than process-related. Prosci (2005) Maturity Model examines where organisations are relative to their management of change but does not review the measurement of the specific change management techniques as applied to particular projects. This study is focused is on putting in place metrics for measurement of the success of the change process throughout the project in an effort to enable accelerated adoption of the change management techniques. ITIL (Information Technology, Information Library) is the area of continual service improvement which aligns with the change management metrics concept and so is of relevance in analysing systems and measures put in place to see what can be learned from them and apply the learning to metrics proposed in this study. ITIL guides organisations to perform the following steps in order to improve a service: 1. Decide what you should measure 2. Decide what you can measure 3. Gather the data for measurement 4. Process the data 5. Analyse the data 6. Present and use the information found 7. Implement corrective actions. These steps are equally applicable to improving the change management metrics process by creating a set of valid metrics. One model presented by Baldwin Curley (2007) illustrates the measurement of Return On Investment (ROI) in IT. They reference the four components of a typical business case which must be considered for measuring benefits and costs of IT as presented by Tiernan and Pepard (2005). A set of surveys measured the use of change management processes, change outcomes in organizational results. The use of perceptual data to measure behavioral practices ( Huselid, 1995; Delantey and Huselid, 1996), organizational change processes (Holt et al., 2007) and organizational results (Ketokivi and Schroeder, 2004), has become a frequent measurement method in literature. Weick and Roberts (1993) argue that subjective perceptions about organizational events are crucial, since people behave in accordance with their perceptions, not in accordance with more objective data. As presented by Raineri (2009) in the Journal of Business research, he created several perceptual measures of organizational change results and organizational performance. Change strategists judged the degree of attainment of the change program objectives and deadlines with two questions, and a corresponding Likert scale ranging from 1 (not at all) to 5 (completely). 2.5 Communication and change management Only few managers obtain expected effects when they communicate strategic change to their employees. Kotter (1995) argues that transmitting vision to employees and using every communication channel possible are central elements in the success of a change. More recent research from Larkin and Larkin (1996) precise more efficient ways to present change to employees, and describe the appropriate communication channels to use. Even if managers are receptive at meetings, and understand values, vision, and mission, this process is not efficient with employees. With employees you need to communicate facts, and to present value through action, not through words. In general, half of employees believe that management cheats and lies, that is why talking about values suggests that fraud is near. Employees adhere to values only if they are convinced that those values will enable them to reach their personal goals (Larkin Larkin 1996). Larkin and Larkin (1996) suggest that groundless rumors can undermine chances of success, so it is important to choose appropriate media and to begin to communicate at an early stage in the change process to avoid misunderstandings. 2.6 Training and change management The most powerful change management strategies combine organizational change management techniques with individual change management tools to create a robust,closed-loop process. Individual change management is the process of providing tools and training to employees to enable them to manage their personal transition through change. This includes training for managers and supervisors to equip them with the tools they need to assist their employees through the change process. (Prosci,2003) The major gap in individual change management according to Prosci experts is knowledge about the change itself and the required new skills, then the appropriate solution is to develop the training plans to correct this knowledge gap. Project teams that can maintain a results-orientation are in a better position to develop and implement corrective action based on the root cause of employee resistance. The process for using individual change management tools begins with training for managers and supervisors. These front-line coaches are a critical component of individual change management. In many cases, these managers and supervisors will be the trainers for their groups when it is not feasible for your company to train every employee about change management. (Prosci, 2003) 2.7 Teamwork and change management A team comprises a group of people linked in a common purpose. Teams are especially appropriate for conducting tasks that are high in complexity and have many interdependent subtasks. As organizations seek to become more flexible in the face of rapid environmental change and more responsive to the needs of customers, they are experimenting with new, team-based structures. (Jackson Ruderman, 1996). A team comprises a group of people linked in a common purpose. Teams are especially appropriate for conducting tasks that are high in complexity and have many interdependent subtasks. A group in itself does not necessarily constitute a team. Teams normally have members with complementary skills and generate synergy through a coordinated effort which allows each member to maximize his or her strengths and minimize his or her weaknesses. Aside from any required technical proficiency, a wide variety of social skills are desirable for successful teamwork, including: Listening and questioning Respecting and Persuading Sharing and Helping Participating and communicating For a team to work effectively in the context of change it is essential that team members acquire communication skills and use effective communication channels between one another e.g. using email, viral communication, group meetings and so on. This will enable team members of the group to work together and achieve the teams purpose and goals. (Meredith, 1993) 2.8 Career and job satisfaction and change management i) Performance appraisal system: As espoused by Anthony, Perrewe and Kacmar (1996, pp. 374-5), a performance appraisal system must be well defined, corporately supported and monitored. It must also be widely communicated and focused towards achieving corporate objectives. Fischer, Schoenfeldt and Shaw (1997, p.454), conclude that performance appraisal should be used as an employee development tool to identify areas of skill and ability deficiency to improve the focus for training and development, as the possession of appropriate skills and abilities are key elements in improving individual performance. A number of authors have demonstrated that good communication between managers and their immediate subordinates serves to enhance employee satisfaction, commitment and performance (Savery Syme 1996, p. 20; Larkin Larkin 1996, Fisher et al., 1997, p. 494; Ramsay 1991, p. 10). Changing an existing performance appraisal system will not be a straightforward process as there are a number of obstacles that need to be overcome. These include the ability to provide the training and development requirement as identified during the appraisal process. In addition, there are presently a number of staff, many of whom are doctors, who do not undertake this type of performance appraisal process. When considering altering the preexisting performance appraisal system within the environment of Meadowvale Health and bearing in mind the change management issues outlined above, the mechanism suggested would involve: -Education and communication to explain the rationale behind the change process and the benefits in training and development; -Participation and involvement during the development of the new performance appraisal system to encourage ownership; -Negotiation and agreement on the final mechanism of appraisal and of the areas to be appraised to ensure alignment with the corporate direction; and -Facilitation and support during the implementation phase of the new system of the employees and line managers involved. ii) Reward and recognition system Initial consideration of reward and recognition systems could lead to the belief that they consist only to provide extrinsic motivation. Herzberg (1987, p. 118) considers that reward and recognition can provide for both intrinsic and extrinsic motivation. However, growth gained from getting intrinsic rewards out of interesting and challenging work provides the greatest influence. Motivation is an important issue in any organisation because it is involved in energising or initiating human behavior, directing and channeling that behavior and sustaining and maintaining it (Steers Porter 1987). There is no doubt that extrinsic incentives can boost performance. In a practical sense, decreased intrinsic motivation will be a concern if the extrinsic incentive is withdrawn, as the increased level of performance is unlikely to be sustained. Hamner (1987b). Some merit pay schemes may encourage poor work practices as individual employees attempt to maximise their personal gains to the detriment of the entire organisation (Hickey Ichter1997, p. 40). Rewards and recognition that the employee views as positive should improve job satisfaction and performance (Dunford 1992, pp. 84-5). What types of reward or recognition are best to increase intrinsic motivation and enhance individual performance and job satisfaction, as required by Meadowvale Health? Kovach (1987), Popp and Fox (1985) and Hede (1990) conducted surveys and provide answers to this question. They found that employees sought achievement, responsibility and growth as the highest priority for incentives in their work. A reward and recognition system that addresses these areas should produce the desired outcome. Goal setting can provide a number of these employee rewards as individual employees can negotiate desired outcomes with management (Dunford 1992, p. 82). The employee who plays an integral part in the development of these goals is more likely to perceive the outcome as being achievable and to be committed to achieving them (Robbins et al.. 1998, p. 213). Management involvement will ensure the goals are consistent with corporate objectives and that they provide challenging opportunities for the employee to use their current skills and abilities and to encourage the development of new ones. 2.9 IT tools and change management Information technology has become strongly established as a supporting tool for many professional tasks in recent years (Miresco, 1995). Computerized decision support systems can be used by project participants to help make more informed decisions regarding the management of variations in projects by providing access to useful, organized and timely information (Bedard, 2000). It is commonly evident that information technology provides enormous facilities among organizations, individuals and community. Nowadays, an organization considers IT/IS as a necessity to develop businesses, improve processes and satisfy customers needs. IT/IS, however, not only has the potential to change the way an organization works but also the very nature of its business (Galliers and Baets, 1998). Through the use of IT/IS to support the introduction of electronic markets, buying and selling can be carried out in a fraction of the time, disrupting the conventional marketing and distribution channels (Malone 1989). Indeed, IT/IS have changed the way of doing commerce from the real world to the virtual one with extremely developed details and improved processes. According to many researchers Information Technology Strategic Planning is the appropriate way to achieve organisation strategic purposes within the context of change. Strategic planning is the process of determining a companys long-term goals and then identifying the best approach for achieving those goals (Wikipedia). A study completed in 1999 revealed that less than 40% of US businesses included IT senior management in the strategic planning process. A Conceptual framework for IS strategic planning is necessary and so important for providing an accurate and valuable IT/IS planning for organisation. Based on Somendra and Cheng (1995) work, there are some basic steps to conceptualise IT/IS planning such as: à ¢Ã¢â€š ¬Ã‚ ¢ Study Internal Business Environment. The internal business environment is comprised of mission of the organization, its objectives, strategies and plans, business activities, the organizational environment, core competencies, its critical success factors and the internal value chain. à ¢Ã¢â€š ¬Ã‚ ¢ Study external business environment. This helps an organization focus attention on the forces and pressure groups it encounters. These external forces exert a very strong influence on the business strategy of an organization. à ¢Ã¢â€š ¬Ã‚ ¢ Study internal IS/IT environment. This is mainly comprised of the current and planned applications portfolio that supports the business. Those steps can be modified according to the business context in which the organization works, each steps could be revised and improved in order to have the ultimate formulation for realizing the IS strategic planning. Organizations performance will depend significantly on its IS potential, it is recognised that IS/IT now plays an integral role in the majority of business operations. However, there was an implication that any organization could achieve its business strategy by excellence in developing its strategy excellence in the sense of judicious assessment of the impact of IS/IT and precise alignment of IS/IT strategies with business strategies. How you gather, manage and use information will determine whether you win or lose (Gates 1999). 2.10 Project management and change management At the 8th conference of the International Research Network of Organising by Projects (IRNOP) Geraldi, et al., (2007) documented the motion: This house believes that we no longer need the discipline of Project Management. The PM body of knowledge as a discipline is challenged. In a static world it is accepted that these principles are valid but in the real ever-changing dynamic environment where everything changes it is argued that project management as a knowledge field should include more than just traditional disciplines. They conclude by saying that looking for the answer is a sign of the field being immature and that part of the maturity of project management research is to accept the complexity present in real life and to accept several perspectives to studying such a reality (Geraldi, J. et. al, 2008). The change management metrics is a sub element of project management but the principles discussed here in relation to application of standards by experienced practitioners is equally applicable. In the area of change management as a tool to deliver project success, there are several approaches which can be employed, that being said, the underlying concepts remain closely connected in all change management models. 2.7 Change Management Best Practices In the Change Management Best Practices study, Prosci (2005) analysed 411 companies worldwide in order to review their specific change management practices and determine industry best practices. Prosci then combined this study with similar ones from 2003, 2000 1998 and published the results. Proscià ¢Ã¢â€š ¬Ã… ¸s objective in conducting the study was to understand what methods and tools work best in the area of managing change. Prosci (2005) identified the following five key success factors in order of importance: 1. Active and visible sponsorship. 2. Use of change management process and tools. 3. Effective communication. 4. Employee involvement in the change process. 5. Effective project leadership and planning. Based on Prosci findings in 2007, participants evaluated what they would do differently on their next change management process. The findings focused on four areas: Better engagement of senior leaders as change sponsors Improved change management planning and more effective application of change management tools Dedicated resources for managing the people side of change Earlier and more personal communications with employees 1. Better engagement of senior leaders as change sponsors Consistent with the 2007 findings, participants stated they would engage senior leaders earlier and more proactively to: Ensure buy-in and alignment around the project Obtain sponsorship at the right level in the organization Enable senior leaders to participate actively as effective sponsors Study participants would have created a sponsorship plan and provided more education and coaching for their business leaders around being an effective change sponsor. They cited the need for a strong sponsorship coalition that was aligned around the vision and objectives of the project. They also stated the need for earlier and more frequent meetings with sponsors. Finally, participants cited the need to engage sponsors in the process of managing resistance with stakeholders. Early resistance management would help the project team create a consistent message and build commitment for the change.   2. Improved change management planning and more effective application of change management tools Participants cited several areas that needed improvement in their application of change management, including: Start earlier and improve change management planning Conduct better assessments of the change and of the attributes of each impacted group (improved situational assessments) Apply a standardized change management process on all projects Increase the involvement of employees in the process from the very beginning Align change management plans with project management plans Participants also indicated a greater need for change management training for project team members. 3. Dedicated resources for managing the people side of change Participants indicated that on their next project they would dedicate change management resources and a budget specifically allocated for change management activities. They also recommended careful selection of the change management team, which would become involved with the project sooner. 4. Earlier and more personal communications with employees Participants identified communications as an area for improvement on their next project. Specifically, participants stated that they would use more frequent face-to-face communications and less email. They also stated the need to build awareness around why the change was happening and to create the right level of urgency for the change. Additional suggestions from project teams included more active engagement of mid-level managers, more training available for employees and faster resolution of resistance. 2.8 Conclusion This literature review is intended as an introductory guide to facilitate understanding in the area of Change Management and from this to demonstrate the need for the investigation in the transformation plan at JESA. The body of research outlined in this literature review highlights the need of change in today organisations in order to survive in the context of globalization and competitiveness and analyses the areas investigated in the transformation plan at JESA with the change management practices. This supports the need for further research and the proposal that this thesis aims to address. From analysing the available literature it can be concluded that: There is no universal common Change management model of companies. However each company has its own characteristics (culture, values, mission) which the change model depends strongly on. The set of change management metrics cannot be provided universally to determine the success or failure of change management process The areas investigated in the scope of this project related to change management practices highlights many organisations practices relevant to their context and objectives So, it is the intent to put forward such a structured set of action plans and metrics in this thesis.