Management Accounting Encompasses Planning

Question: Describe about the Management Accounting for Encompasses Planning. Answer: Review The article on An exploratory study of operational reasons to budget critically evaluates the significance of 10 probable operational reason to prepare budgets in organizations that encompasses planning, control as well as analysis of the efficacy of operations. The objective of the present article is also to examine whether the rolling forecasts might augment the overall outcomes that can be extracted from the budgetary planning, control as well as analysis (Adelina and Roxana, 2016). Critical Analysis Through proper examination and scrutiny of the two rationales, the current article helps in gaining deep insights into the continued use of the financial budgets in organizations keeping aside the criticisms (Sivabalan et al., 2009). The literature review presents the empirical evidences and the prior academic literature that helps in development of the proposition of the current study. The current article critically analyses the present a body of academic literature on focus of evaluation, operational budget reasons that includes the evaluation reasons, planning reasons and control reasons (Clinton White, 2012). In addition to this, the section on literature review also comprises of the core themes of the analysis associated budget criticisms that leads to the proposition that P1: Planning and control budget reasons are more important than evaluation budget reasons. Furthermore, the review of the literature on rolling forecasts leads to the propositions P2: Planning and control bud get reasons are regarded as more important for rolling forecasts than for annual budgets, P3: Evaluation budget reasons are regarded as more important for annual budgets than for rolling forecasts and P4: Rolling forecasts complement the annual budget. The current study uses the research methodology of a cross sectional mailed survey process of CPA qualified management accountants (Sivabalan et al., 2009). The present study also randomly selects 2400 respondents from the targeted population of 110000 CPA members. In entirety, 424 research respondents responded to the survey, indicating a unrefined response rate of around 17.7 per cent. The current study makes use of descriptive statistics that uses mean (maximum and minimum), median, skewness and standard deviation for evaluation of the significance of the budget reasons in both annual as well as rolling forecasts. Again, the study makes use of the independent sample t-test of variances in the mean significance scores of planning as well as control budget reasons in addition to staff evaluation, along with business unit evaluation reasons for all firms, large and small firms, listed and unlisted firms and manufacturing as well as service sector (Sivabalan et al., 2009). The study a lso uses statistical methods for understanding the one the more statistically more significant one among the controlling reasons and the budget reason for business evaluation for both annual and budget reason using the t statistic (DRURY, 2013). The outcomes of the independent sample t-test are essentially presented in the table 4 of the study. Thorough evaluation and interpretation of the data reveals the fact that the high means for practically the 10 budget causes specifies that there are wide range of uses to which different respondents employ budgets (Ezzamel et al., 2012). There are enough statistically significant variations between the staff evaluation cause and the four different planning and control causes and the present finding also shows consistent results across three different firms. The pattern of finding reflects strong support for the proposition 1 where the budgeting for planning as well as controlling causes have the greatest significance rather than the staff analysis cause. Based on the results, it can be ascertained that there are inadequate evidences for acceptance of the Proposition 2. Taken as a whole, the model mentions that there exist no significant differences between the planning as well as control budget causes for rolling forecasts and the corresponding annual budgets (Fullerton et al., 2014 ). As per Proposition 3 the evaluation budget causes can be of greater important for the particular annual budgets than the respective rolling forecasts (Groot Selto, 2013). Proposition 3 is rejected based on the results, since no association was discovered for the entire sample or even for five out of the six selected subsamples. Proposition 4 that examines whether rolling forecasts go together and harmonizes the annual budget can be supported. The examination using the frequency of rolling forecast users among different subsamples reveals the fact that there exists profuse use of the both the annual as well as rolling forecasts among respondents for the entire sample and across three different firms. Conclusion Critical analysis of the present article reveals the fact that there are 10 different operational budget causes that are assembled for the examination. However, there is a wide array of other limitations of the present study. Nevertheless, there might possibly be other reasons for the operational budget. Again, the variations in different budgetary controls that can arise out of the two different frameworks are not taken into consideration (Hope Fraser, 2013). In addition to this, the present study presupposes strong correlation between the significance of budget cause and its use in reality. However, the organizations that do not consider association between the variable might find the results of the present study inappropriate. Again, there exist many limitations related to the survey method that can be related to the interpretations of the questions of the survey by the targeted respondents of the study. The present study also employed outcomes from the specific independent sampl e t-tests that do not suppose equal variances to permit for the likelihood that data distribution might probably not be symmetrical. Article 2: Is the annual budget really dead? Review The rationale of the present article on Is the annual budget really dead? is to make an attempt to examine the overall legitimacy of the existing criticism that is currently labelled at the traditional annual budget by dealing with different chief financial officers along with controllers in large corporations (Ekholm Wallin, 2000). The current article uses an exploratory design for research and proposes five research questions that are investigated in the current segment. Critical Analysis However, the initial research question deals with the overall position of the annual budget currently as indicated by the frequency of reactions to every item provided on the scale (Hopper Bui, 2016). Again, the second research question concentrates on the probable association between the extent of conservatism that is between the conservative organizations as against the radical corporations and sheds light on the financial circumstances of the corporation. Consequently, the third research question deals with the application of the yearly budget or else the substitute system engaged by the respondent organization. Thereafter the fourth Research question deals with the degree to which respondents can agree or else differ with the fundamental claims that the critics have put forward. However, the fifth research question focuses on the behaviours as well as attitudes towards the rolling forecast. Again, the sub-division of this particular question deals with the probable association b etween the extent of conservatism as well as behaviours and attitudes towards the budget-rolling forecast (Ekholm Wallin 2000). The analysis of the research methodology reveals the fact that the present research article uses a postal survey questionnaire that comprises of 33 questions along with judgements as well as behavioural attitudes enumerated on the five point Likert scale. The questionnaire was distributed to 650 different Finnish companies recording a turnover of more than FIM100 million (Ekholm Wallin 2000). Overall, 168 questionnaires were returned registering a response rate of 25.8%. The present study has made use of different mathematical that is percentage and ratio and statistical techniques such as the Mann-Whitney U- Test for evaluation of the proposed research questions of the study. The study evaluates the mean ratings for both the conservative as well as the radical companies and thereafter the Mann-Whitney p values for different purposes (Ekholm Wallin 2000). Based on the results of the study, it can be hereby ascertained that the response to the question Is the annual budget really dead? is essentially negative (Ekholm Wallin 2000). The results of the Mann-Whitney Test reflect the fact that there exists significant variation between the responses of the two groups regarding the present status of the annual budget. Conclusion Largely, it conclusion it can be said that the annual budget have not yet become obsolete (Horngren et al., 2013). Nevertheless, the management of resources was the central part of management actions. The historical segment that is the traditional budget has lost many of its useful application. Due to this, the management of resources, adjustment of the budget cannot be very useful when it comes to managing mounting peripheral demands (Ekholm Wallin 2000). Article 3: New Ways of Setting Rewards: The Beyond Budgeting Model Review The current article on New Ways of Setting Rewards: The Beyond Budgeting Model intends to investigate certain principles that can facilitate leaders in averting different stipulations stated under the contract for rewarding and moving to a more lean as well as adaptive and at the same time ethical corporation (Hopper Bui, 2016). The current study presents the academic debate on various concepts of the rewarding system. The empirical evidences also illustrate the reason behind the failure of the traditional systems ("New Ways of Setting Rewards: The Beyond Budgeting Model", 2016). Critical Analysis The academic evidences represent that there are different devices that comprises of the financial incentives that can be employed to get the members of the staff to do something that they might probably not perform otherwise. This can be considered very different from making individuals willing to do something (Hope Fraser, 2013). The academic literature also mentions that majority of the incentive schemes distorts the behaviour of the management that in turn reflects a negative impact on the overall performance of the business ("New Ways of Setting Rewards: The Beyond Budgeting Model", 2016). Thereafter, the current segment also presents academic literature and evidences on Beyond Budgeting Model that suggests twelve different principles that can be derived from the prior experience of more than the twenty five corporations that in one way or the other can replace the particular traditional budgeting with a more flexible technique (Hope Fraser, 2013). In addition to this, there ar e different sub-principles that can offer a structure for enumerating a specific reward strategy that upholds the particular Beyond Budget Model. The sub principles include the grounding rewards on fixed performance agreements, evaluation and reward performance that is relative to the different peers, yardsticks as well as earlier periods (Ezzamel et al., 2012). Conclusion Therefore, it can be hereby ascertained that the sub principles also comprises of the policy to employ simple, clear and at the same time transparent process of enumeration, alignment of different rewards with the strategic organizational objectives as well as goals of the corporation (Fullerton et al., 2014). This process also includes rewarding the performance of the entire team, alignment of the rewards with different interdependent groups, motivation of the employees and making rewards that are both fair as well as inclusive ("New Ways of Setting Rewards: The Beyond Budgeting Model", 2016). Article 4: Paying People to Lie: the Truth about the Budgeting Process Review The objective of the present article is to critically evaluate the overall counterproductive influences related to the utilization of the budgets or else the targets in the process of performance enumeration as well as compensation procedures in a particular corporation. The primary rationale of the study is to elucidate the process how and the way managers in a corporation can avert the overall counter-productive cycle. Furthermore, the strategy of making payments to people based on the performance associates to a budget or else the target that compels individuals to game the overall system (Horngren et al., 2013). However, in doing so, the members of the staff of the organization, both the managers as well as the subordinates formulate the budgets by distorting facts and create the budgeting process of the fundamental unbiased information that is necessary to coordinate the actions of disparate sections of the corporation (Kaplan Atkinson, 2015). The members of the staff of the or ganization also game the apprehension of the budgets or else the targets and in the process, they destroy the overall value of the corporation (Khalifeh Sivabalan, 2014). The present article makes use of empirical evidences and a body of academic literature for the analysis of the concepts of tampering the budget reports. Critical Analysis The present study also carries out detailed analysis of the concept of tampering the budget or else the targets that directs the payment structure of the organization based on the evaluation of different case studies and thematic analysis. The empirical evidences provide a deep insight into the process of budgeting system, gaming the process of realisation of targets, gaming the process of setting the targets (Nasseri et al., 2016). In addition to this, the current segment also presents the procedures of averting and getting rid of the vicious cycle and restoration of the integrity by using the evaluation of the basic sources of the incentives used to game the entire process (Weimer Vining, 2015). In addition to this, the present section also presents the analysis of the root cause of the gaming problem, process of resolving the budget gaming problems, the costs of the entire budget gaming actions along with the significance of the stretching the objectives as well as the role of th e top level managers in the process of inspiring the lies. Conclusion Therefore, in conclusion, it can be hereby ascertained that the association between the pay and the performance needs to be a straight line and there need not be any kinks or non-linear association between the pay and the target performance of the members of the staff (managers) of the organization (Van der Stede, 2015). In case, if there exists no discontinuities between the association between the pay and the performance, the bonus does not depend on the target in any way (Webster, 2016). Therefore, the members of the staff of the organization might not have any monetary incentive to lie or conceal information. Furthermore, the academic literature also explains that different measures of the enumeration of the performance and the difficulties of handling without goals. In addition to this, the process also involves the process of restoration of the reality and the restoring integrity (Ward, 2012). Article 5: Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice Review The present article reflects the fact that the budgets have historically played an important role in the process of controlling the management and this has currently been severely criticized. The current paper hereby explains in detail the outcomes of two different surveys that are conducted for mid to large sized North American corporations. This study is conducted for purpose of updating the literature on budgeting practice of North America and collecting different empirical evidences to analyze the criticisms and identifying strong inclinations or else patterns in the overall practice of budgeting (Libby Lindsay, 2010). Critical Analysis The present study uses a web based process of survey of different managers who are holding a senor position in organizations (medium to large in size). The target sample for the study comprises of 2583 CMA Canada members as well as 13712 IMA members (Libby Lindsay, 2010). However, the rate of response was 13.6%. The present study also employs the descriptive statistics (frequency, percentages, mean and median and many others) for evaluation of the responses of the survey respondents. Again, the study also makes analyses the use of the budgets for control. The analysis of the responses reveals the fact that the results mention that the traditional system of budgeting for controlling cannot be eliminated (Clinton White, 2012). Again, the analysis of the responses towards the value addition of the budgets replicates the fact that the majority of the corporations in the available sample are finding ways to acquire significant value from the process of budgeting (Adelina et al., 2016). However, there are several criticisms of the system of budgeting that can be analysed from the academic literature as well as practitioner literature. The primary criticisms of the process of budgeting are also analysed using different statistical as well as mathematical models. Therefore, the present article uses the process of correlation to analyse the association between the budgets and time for taken. The criticisms of budgeting include the time taken for the preparation of the budget, inadequate adaptability, and disconnection from the strategy of the firm, application of the budgets as fixed performance agreements (Libby Lindsay, 2010). In addition to this, the current study also evaluates different criticisms that are essentially tagged against the budgeting procedure the disadvantages of the same. Conclusion In conclusion, it can be said that the application of the fixed performance agreement is comparatively less prevalent that what is mentioned by BBRT or else the RAPM. In addition to this, different subjective considerations or else the allowances for diverse controllable incidence are frequently monitored in different organizations applying budget for the evaluation of the performance. The total time dedicated in the mean sampled North American corporation is significantly less than what other critics mention. Again, the majority of the selected sample organizations do not necessarily function in the uncertain environments. In the surveyed corporations, the entire process of budget is associated to the policy functioning (Libby Lindsay, 2010). Finally, the budgetary gaming behaviours are a problem in the sample corporations in both the nations even though the problems seems to be a lot more in the sampled business. References Adelina, D.P. and Roxana, S.M.M., 2016. Financial-Economic IndicatorsVectors of Budgetary Performance. Case Study Romania.Procedia Economics and Finance,39, pp.833-839. Clinton, B. D., White, L. R. (2012). Roles and practices in management accounting.Management Accounting,94(5), 37-43. DRURY, C. M. (2013).Management and cost accounting. Springer. Ekholm, B. Wallin, J. (2000). Is the annual budget really dead?.European Accounting Review,9(4), 519-539. https://dx.doi.org/10.1080/09638180020024007 Ezzamel, M., Robson, K., Stapleton, P. (2012). The logics of budgeting: Theorization and practice variation in the educational field.Accounting, organizations and society,37(5), 281-303. Fullerton, R. R., Kennedy, F. A., Widener, S. K. (2014). Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices.Journal of Operations Management,32(7), 414-428. Groot, T., Selto, F. (2013).Advanced management accounting. Pearson Higher Ed. Hope, J., Fraser, R. (2013).Beyond budgeting: how managers can break free from the annual performance trap. Harvard Business Press. Hopper, T., Bui, B. (2016). Has management accounting research been critical?.Management Accounting Research,31, 10-30. Horngren, C. T., Sundem, G. L., Schatzberg, J. O., Burgstahler, D. (2013).Introduction to management accounting. Pearson Higher Ed. Jensen, M. (2003) Paying People to Lie: The Truth About the Budgeting Process.SSRN Electronic Journal. https://dx.doi.org/10.2139/ssrn.267651 Kaplan, R. S., Atkinson, A. A. (2015).Advanced management accounting. PHI Learning. Khalifeh, C. J., Sivabalan, P. (2014). An Experimental Study on the Effect of Budget Information on Balanced Scorecard Preparer Individual Learning.Australian Accounting Review,24(1), 39-52. Libby, T. Lindsay, R. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice.Management Accounting Research,21(1), 56-75. https://dx.doi.org/10.1016/j.mar.2009.10.003 Nasseri, A., Yazdifar, H., Askarany, D. (2016). Management accounting education for the 21st Century firms.International Journal of Finance and Managerial Accounting,1(1), 75-77. New Ways of Setting Rewards: THE BEYOND BUDGETING MODEL. (2016).Connection.ebscohost.com. Retrieved 19 September 2016, from https://connection.ebscohost.com/c/articles/10899572/new-ways-setting-rewards-beyond-budgeting-model Sivabalan, P., Booth, P., Malmi, T., Brown, D. (2009). An exploratory study of operational reasons to budget.Accounting Finance,49(4), 849-871. https://dx.doi.org/10.1111/j.1467-629x.2009.00305.x Van der Stede, W. A. (2015). Management accounting: Where from, where now, where to?.Journal of Management Accounting Research,27(1), 171-176. Ward, K. (2012).Strategic management accounting. Routledge. Webster, W. H. (2016). Accounting for managers. Weimer, D. L., Vining, A. R. (2015).Policy analysis: Concepts and practice. Routledge.

The Brain Computer Interface Psychology Essay Essay Example

The Brain Computer Interface Psychology Essay Essay A Brain-computer interface ( BCI ) is a communicating channel linking the encephalon to a computing machine or another electronic device.BCI represents a direct interface between the encephalon and a computing machine or any other system. BCI is a wide construct and comprehends any communicating between the encephalon and a machine in both waies: efficaciously opening a wholly new communicating channel without the usage of any peripheral nervous system or musculuss. In rule this communicating is thought to be two manner. But present twenty-four hours BCI is chiefly concentrating on communicating from the encephalon to the computing machine. To pass on in the other way, inputting information in to the encephalon, more thorough cognition is required refering the operation of the encephalon. From here on the focal point is on communicating straight from the encephalon to the computing machine. We will write a custom essay sample on The Brain Computer Interface Psychology Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Brain Computer Interface Psychology Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Brain Computer Interface Psychology Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Typically, the intellectual cerebral mantle is the country of involvement in the encephalon computing machine interface. The intellectual cerebral mantle is the country of the encephalon responsible for playing a cardinal function in memory, attending, perceptual consciousness, thought, linguistic communication, consciousness and motor map. The manner these BCI s work is proficient but can by and large works as follows. The electrode is placed in the country of the encephalon responsible for the coveted motor map. These electrode recognize encephalon moving ridges, that step the minute differences in electromotive forces across active nerve cells, and construe this as a signal. But in this construct we traveling to utilize the encephalon moving ridges through radio EEG. These signals are stored and so synthesized utilizing assorted complex transforms and run through a plan, typically something like Matlab or C++ . It is good known that the encephalon is an electrochemical organ ; research workers have peculated that a to the full working encephalon can bring forth every bit much as 10 Watts of electrical power. Other more conservative research workers calculate that if all 10 billion interconnected nervus cells discharged at one clip that a individual electrode placed on the human scalp would enter something like five millionths to 50 millionths of a V. Whenever artefacts are detected the affected part of the signal can be rejected. This can be a valid pre-processing measure and does non hold to be a job. However the job with canceling a specific piece of informations is that it can ensue in unusual anomalousnesss where the two pieces are connected. Second, EEG information in general is comparatively scarce. For that ground a better attack is to take the artefact from the EEG information. This goes one measure further than artifact rejection. For practical intents in an online system, it is unwanted to throw off every signal that is affected with an artefact. Recovering the signal with 100 % rightness is impossible ; it is merely unknown what the information would hold looked like without for case the oculus wink. For offline systems this is less critical, since it does non count if some bids are lost. In the online instance nevertheless, the user demands that every bid that is issued to the system is recognized and executed. The user does nt desire to maintain seeking infinitely for a good test. At first utilizing ICA algorithm extract Independent constituents ( ICs ) of each test so GA select the best and related ICs among the hole ICs. The proposed attack to the usage of GAs for Artifact remotion involves encoding a set of vitamin D, ICs as a binary twine of 500 elements, in which a 0 in the twine indicates that the corresponding IC is to be omitted, and a 1 that it is to be included. This coding strategy represents the presence or absence of a peculiar Intelligence community from the IC infinite. The length of chromosome equal to IC infinite dimensions. Then the selected ICs used as input informations for classifiers. This paper used the fittingness map shown below to unite the two footings: Like other communicating and control systems, BCI s have inputs, end products, and interlingual rendition algorithms that convert the former to the latter. BCI operation depends on the interaction of two adaptative accountants, the user s encephalon, which produces the input ( i.e. , the electrophysiological activity measured by the BCI system ) and the system itself, which translates that activity into end product ( i.e. , specific bids that act on the external universe ) . Successful BCI operation requires that the user get and keep a new accomplishment, a accomplishment that consists non of musculus control but instead of control of EEG or single-unit activity.

Free Essays on How Important Was The Renaissance

How important was the Renaissance? Just how important was the Renaissance? This period of â€Å"rebirth† changed the world for good. We can attribute a lot of advances in numerous fields to this period in history. So many of us now benefit form this spectacular time in history. It’s satisfying to learn about these new ideas and instruments and to know that they have changed the way we live. There are many important people that should be remembered and ideas that should be recognized and credited. As the renaissance got started there were some factors that enabled it to go on and become a strong period. The compass became a really important instrument. It made it easy to navigate and it became a basis for every great voyage, which turned into a remarkable and influential discovery. Maybe if it weren’t for this instrument the America’s would have never been discovered. Firearms were also were barely being introduced. They gave Europeans a great advantage over other cultures because the firearm was first introduced in Europe. Now they are what we rely on to control the world and has to some extent been efficient. The final factor that was beneficial to the renaissance was the printing press. This gave the humanists a way of spreading their new ideas. It also gave the chance to mass-produce important pieces of writings such as the Bible. After these inventions many new ones followed. The telescope was one of these and to this day it has had a great influence. We ha ve extracted from this invention ideas and inventions such as rockets, space probes, tremendous advances in astronomy, and even a way to send people to the moon. Along with the creation of these great instruments came a great change in art and architecture, literature, music, philosophy, and especially in science. Humanists showed a great interest in architecture. They considered it their duty to restore Rome. One of there most important restorations was the St. ... Free Essays on How Important Was The Renaissance Free Essays on How Important Was The Renaissance How important was the Renaissance? Just how important was the Renaissance? This period of â€Å"rebirth† changed the world for good. We can attribute a lot of advances in numerous fields to this period in history. So many of us now benefit form this spectacular time in history. It’s satisfying to learn about these new ideas and instruments and to know that they have changed the way we live. There are many important people that should be remembered and ideas that should be recognized and credited. As the renaissance got started there were some factors that enabled it to go on and become a strong period. The compass became a really important instrument. It made it easy to navigate and it became a basis for every great voyage, which turned into a remarkable and influential discovery. Maybe if it weren’t for this instrument the America’s would have never been discovered. Firearms were also were barely being introduced. They gave Europeans a great advantage over other cultures because the firearm was first introduced in Europe. Now they are what we rely on to control the world and has to some extent been efficient. The final factor that was beneficial to the renaissance was the printing press. This gave the humanists a way of spreading their new ideas. It also gave the chance to mass-produce important pieces of writings such as the Bible. After these inventions many new ones followed. The telescope was one of these and to this day it has had a great influence. We ha ve extracted from this invention ideas and inventions such as rockets, space probes, tremendous advances in astronomy, and even a way to send people to the moon. Along with the creation of these great instruments came a great change in art and architecture, literature, music, philosophy, and especially in science. Humanists showed a great interest in architecture. They considered it their duty to restore Rome. One of there most important restorations was the St. ...

HEALY Last Name Meaning and Origin

HEALY Last Name Meaning and Origin The popular Irish surname Healy, is a shortened form of OHealy, an anglicized form of one of the following: (1) the Gaelic surname  Ãƒâ€œ hÉilidhe, meaning descendant of the claimant, from the Gaelic  Ãƒ ©ilidhe, meaning claimant. The  Ãƒâ€œ hÉilidhe clan originated in  Connaught. (2) the Gaelic surname  Ãƒâ€œ hÉalaighthe, meaning descendant of  Ãƒâ€°aladhach, a given name likely derived from ealadhach, meaning ingenious. The  Ãƒâ€œ hÉalaighthe clan originated in Munster. Healy is now rarely found with the O prefix, such as OHealy, OHaly or OHely, all common forms of the surname up to the end of the seventeenth century. Healy may also be a geographical English surname for any of the places named  Healey (or variants such as Hayleg, Helei, Heley, Helagh, and Helay) found in Lancashire, Northumberland or Yorkshire.  The name means the high clearing or wood, derived from the Old English heah, meaning high and leah, meaning glade or clearing in a wood. Healy is one of  50 common Irish surnames  of modern Ireland, ranking forty-seventh on the list with a total Irish population of about 13,000.   Surname Origin:  Irish, English Alternate Surname Spellings: HEALEY, HEELEY, HEELY,  OHEALY, OHALY, OHELY, OHEALEY, HALY, HELY, HAILY Famous People with the Surname HEALY Mark Healy - American surferCecil Healy - Australian swimmerDermot Healy - Irish novelist, playwright, and poetJames Augustine Healy - first  African-American Roman Catholic bishop in the United StatesRoy Healy - American rocket scientistTimothy Michael Healy - Irish politician ​Genealogy Resources for the Surname HEALY World Names Surname Profiler - Distribution of the HEALY SurnameTrace the geography and distribution of the HEALY surname through this free online database. It is fairly common throughout Ireland, with the greatest concentrations found in western Ireland. HEALY Family Genealogy ForumSearch this popular genealogy forum for the Healy surname to find others who might be researching your ancestors, or post your own Healy surname query. FamilySearch - HEALY GenealogyExplore over 2 million results, including digitized records, database entries, and online family trees for the Healy surname and variants on the FREE FamilySearch website, courtesy of the Church of Jesus Christ of Latter-day Saints. HEALY Surname Family Mailing ListsRootsWeb hosts several free mailing lists for researchers of the Healy surname. DistantCousin.com - HEALY Genealogy Family HistoryFree databases and genealogy links for the last name Healy. Cant find your last name listed? Suggest a surname to be added to the Glossary of Surname Meanings Origins. References: Surname Meanings Origins Cottle, Basil. Penguin Dictionary of Surnames. Baltimore: Penguin Books, 1967.Hanks, Patrick and Flavia Hodges. A Dictionary of Surnames. New York: Oxford University Press, 1989.Hanks, Patrick. Dictionary of American Family Names. New York:  Oxford University Press, 2003.MacLysaght, Edward.  Surnames of Ireland. Dublin: Irish Academic Press, 1989.Smith, Elsdon C. American Surnames. Baltimore: Genealogical Publishing Company, 1997.

Market-Based Management Application Essay Example | Topics and Well Written Essays - 1250 words

Market-Based Management Application - Essay Example Moreover, the principles encourage employees to learn from their failures and always think in terms of opportunity cost. Therefore, MBM entails learning how to understand and deal with the human nature and apply the concepts in an organization to ensure that the products or services are viewed positively by the customer since they satisfy their needs. This essay focuses on the concepts of Market Base Management (MBM), overview of Koch Industries and how the company implemented the MBM, MBM relates to Values Theory, challenges involved in implementing MBM and possible Solutions. Concepts of Market-based Management In companies, individuals possess varying knowledge regarding the operations of the company. Therefore, managers are required to learn how to manage the varying knowledge to enhance the performance of the company. Previously, most organizations focused on hiring competent managers since they believed that the persons would be capable of understanding the situation in the org anization and make plans that would apply to the diverse employees. However, this approach has been unsuccessful in most companies since they failed to realize that a single individual could not possess all the skills required for apposite management. On the contrary, the skills are dispersed amongst the various employees. Understanding this led Charles Koch to develop varying concepts that he combined to come up with the Market Based Management, which is opposed, to centralization of management (Gable, Elllig, & Ellig, 1993; Koch, 2007). The philosophy entails setting clear vision and incentives in an organization and measuring the performance of the employees, which results in establishment of an entrepreneur behavior in organizations. The decision making power is distributed amongst employees and individuals do not have to consult the managers or superiors while making minor decisions. However, the company has a clear vision and the employees are encouraged to ensure that their d ecisions aim at ensuring the company’s vision is realized. Since the employees understand what they are required to accomplish, have integrity, and expect some incentives from their efforts, they become focused towards achieving their goals, which are in line with the companies vision (Kratzer, 2000). The incentives aim at ensuring that employees are compensated for their works as well as the value they create for the organization. Moreover, the philosophy emphasizes on having appropriate measures to quantity the individual performance, on time delivery, asset performance, as well as performance of the entire organization. Furthermore, the philosophy highlights the role of market principles in an organization (Gable, Elllig, & Ellig, 1993; Kratzer, 2000). Overview of Koch Industries Recently, Forbes magazine ranked Kochs industries as the largest privately held company in the world. Koch industries is an American multinational and is involved in activities such as trading, in vestments and manufacturing, refining and distribution of products such as petroleum, and manufacture of chemicals energy, polymers, fertilizers, fiber, paper and pulp. Fred Koch co-founded the company with other partners in 1940 but his sons Charles Koch and David Koch currently run it. The company is the best example of how the MBM philosophies have been applies since the

Argument of Value Essay Example | Topics and Well Written Essays - 1000 words

Argument of Value - Essay Example But, as the movie tries to portray, it never takes itself seriously. All the fun does not get lost owing to the apparent upheavals in the lives of the characters. There is a definitive degree of fresh air in the treatment of the main characters. From the very beginning, the viewer is drawn into the intricacies of the characters, their joys and life. Even in the deepest melancholy, there are streaks of hope and happiness. In that sense, this movie has veered away from the staple comedy movies which lack poignant humor, but cover it up with condescending laughter. The movie exposes the tumultuous underbelly of human emotions with a fine serving of humor. This movie is perched between a razor sharp psychological drama on one hand and comedy on another. The film has a very upbeat title, which suggests the likeliness of having a generic bent towards the creation of a happy atmosphere: that is not very serious. It has all the ingredients of a nice movie, with the creation of sequences that exude positive spirit. A hero who is full of faults, a heroine with very doubtful credentials, the Christmas streets, the snow flaked roads are a constant reminder of the impending festivities. Throw on top of that, a dance competition and a football game, the movie tries to cover all the bases for a happy Hollywood film. ... Robert De Niro has played a delicious role as the father, who is torn among different problems. He runs an illegal gambling racket out of his parlour. He has a very supportive mother, who keeps him company. However, he is supposed to stay away from his wife and has to visit a doctor. All of the characters are obsessed with something in their lives, with sports being a big obsession. There is a tradition of disruptive violence, as the crowd identifies the game with their identity. The father of the hero has been banned from appearing in the matches due to the bouts of rage, which were experienced while viewing the match. One of the central characters in the movie is a young widow called as Tiffany. She is a good looking woman who lives in the garage of her parent’s home. She is preparing for a dancing competition, with the help of the hero. They bond over a dinner and she agrees to help him reunite him with his wife. The strength of the film lies in the differential treatment b eing given to the generic comic situations. Although, there is a lot of pain in the lives of the characters, there is sense of joy that runs throughout the fabric of the film. There are a number of scenes that would be very difficult even in real lives, but the handling of the situations has rendered the scenes funny. Some of the examples of such scenes; as the fighting in the diner that spreads onto the street: and also among the crowd wearing the Halloween dress. The film goes over the edge at times, but never fails to maintain the humorous simplicity in the storyline. The narrative is contextual and also very relevant due to the essential foresight being provided into the human heart. The design of the story has been calibrated with a lot of alacrity, so as to incite the maximum level of

If the North Were the South, Same Thing Essay Example for Free

If the North Were the South, Same Thing Essay Ricardo Arjona is one of the most renowned Latin American singers. He is characterized for his socially conscious and heartfelt folk ballads and rock tunes. In addition, he also plays a variety of styles that combine traditional South American folk music with rock, hip-hop, and classical music, Arjona sings about subjects ranging from faded love to social inequities. In 1996, Arjona wrote the song “Si el Norte Fuera el Sur” (If the North were the South), in which he expresses a subjective, yet truthful point of view of what the North American culture is; and how it could change if we exchange places with the South. In this song, Arjona uses many literactully techniques such as irony and analogies; Arjona also adds a type of hardcore rock and an interesting use of the electric guitar. There are many literally elements that this song has, but the main element is the plot or theme of the song, which is pretty straight and to the point. “Si el Norte Fuera el Sur” (If the North were the South)Â’s main plot is a story of how the North could experience all the social struggles that the South Americans countries have to deal with, if as the songÂ’s title suggest “. “Si el Norte Fuera el Sur” (If the North were the South). The main plot is divided into three stages; the first stage is the introduction, in which Arjona gives a subjective opinion of what the North really is all about. Then, he moves to the second stage or the body of the song; during this stage Arjona mentions a series of well known North American personages and situations that help him establish his exchange of geography. Finally, the third stage or conclusion is when Arjona really say what the bottom line of all this is; the fact that nothing will really change. Ricardo Arjona is well known for the rich content of literally elements in his lyrics, especially for the touch of irony and analogies. “Con 18 eres un nià ±o para un trago en algun bar, pero ya eres todo un hombre pa la guerra y pa matar.” (With 18, you are only a boy for a drink in some bar, but you are already a man to go to war and to kill), this is a perfect example of an irony of living in the United States, in which at the age of 18 you cannot legally drink, yet you are allow to receive combat training to kill someone.  In the songÂ’s chorus, Arjona says “al diablo la geografia se acabaron las fronteras” (The hell with geography, there arenÂ’t any borders left), the truth is that borders still exist, but he wasnÂ’t talking about a literally border; Arjona used this analogy to tell us that we are the same and that our geographic position doesnÂ’t mean anything. Ricardo Arjona with his unique style and use of musical instrument; he has put a type of hardcore rock rhythm, which is use to make an impression in his listener. In this song, Arjona utilizes an electric guitar, and a trumpet, with the drums on the back. The rhythm started slow tempo, but strong as if he was upset with the ironies in the North. Then, the tempo began to run faster; the drums and the trumpet were sort of creating an atmosphere of excitement, it makes you feel as if you were a protestant of social inequalities. Finally, he concludes with a slow and heavy electric guitar melody, where he then stop for at least 3 seconds and concludes with the words “Si el Norte fuera el Sur, seria la misma porqueria, yo cantaria un rap y esta cancion no existiria.” (If the North were the South, it would have been the same crap, I would be singing a rap and this song wouldnÂ’t even exist). References http://www.satyamag.com/may03/carter-long.htmlhttp://www.answers.com/topic/ricardo-arjona