Lending Situation paper Term Example | Topics and Well Written Essays - 750 words

Lending Situation - Term Paper Example As it looks, the company is currently struggling in the market since the margins reflected in the last financial records show that it made a profit of only $275,000 the previous year. It is even more worrying to learn that there was a drop in the company’s revenues from the previous year (6,150,000 to 5,200,000); an indication that the company’s revenues have been declining over the years. It is also clear that this decline is majorly attributed to the fact that the company is still operating on the traditional old ways of print media while the current world is shifting to the digital media. Indications are that the company is competing with other major producers which give the company a stiff competition in the market. For the construction of the new plant to take place, it will need a duration of 12 months to be completed which is a long time since during this period there will be no increase in production and the company will therefore have to rely only on the already depreciating revenues from the old press. On the positive end, Mr. Harvey’s plan seems to be a well thought out investment to salvage the company from declining; it is a promising kind of investment since this is where the market trend is heading to. With the establishment of the new plant, he will be able to maintain and even increase company’s market share. This will tremendously increase the revenue base of the company. The company is well located in the suburbs where there is availability of labour required in the plant. An area of 150 miles is a large area dominated by the company and focusing on this market will give the company good revenue. It is also important to note that Mr. Harvey is not abandoning the printing altogether because there will always be a need for print media even with the shift in technology. This will provide continuous income to the company. As pointed out by Ahlers, print media in the form of books, magazines, newspapers will

Unfair Dismissal Problem Question

Unfair Dismissal Problem Question This question would be regarding on the areas of unfair dismissal, wrongful dismissal and whether Carmen could bring a claim under Employment Tribunal(ET) for her dismissals. Firstly, Carmen would need to fulfil the qualifications under ACAS to bring a claim. Carmen would need to proof that she is the employee of the hospital and had worked for the same employer for at least 2 years after 6th of April 2012. On the facts, she is a nurse who work in Mount Vernon Hospital, Wimbledon, London for the past 11 years. Next, she would then need to prove that she has ordinarily working within United Kingdom(UK) as per the case of Ravat v Halliburton Manufacturing and Services Ltd[1]. On the facts, she had worked in London which it is clearly within UK. Then she would then need to prove that she was not employed on an illegal contract and not under the exclusion of class which is the armed forces. On the facts, it is clear that she is employed lawfully as a nurse and she was not in the excluded class. Furthermore, she has the burden of proof to prove that she had been dismissed under s.95 of Employment Rights Act 1996(ERA).[2] On the facts, she had been summarily dismissed which is dismissal without notice as she was alleged to be breach in contract due to her drunkenness in work. Moreover, she would need to bring the claim by submitting a form of ET1 for her unfair dismissal claim to the Employment Tribunal nearest to her employer in 3 months from the effective date of termination of the employment contract. However, Carmen would also need to send her employer and her contact details to the The Advisory, Conciliation and Arbitration Service(ACAS) as they will attempt to conciliate within one month under s.7 of the Enterprise and Regulatory Reform Act 2013(ERRA) which came into force in April 2014. If it fails, then the officer will issue a certificate to this effect and Carmen would need this certificate to file the ET1 form. On the facts, the effective date of termination for Ca rmen would be the date of she received the summary dismissal letter as per s.97(1) of ERA. However, the employer would have a defence if the reasonableness for the dismissal could be justified. The burden of proof would then shift to the employer. The Mount Vernon Hospital would need to prove that they had honestly believe that the facts disclosed a fair reason at the time of dismissal of Carmen and there is no need for a positive proof that the offence has been committed as per Devis Sons Ltd v Atkins[3]. However, an evidence would be considered if it relates directly to the reason for the dismissal. There could be more than one reason but if one of the reasons cannot be substantiated, the employers defence would fail even if the other reasons are valid as per Smith v City of Glasgow DC[4]. On the facts, the Mount Vernon Hospital would argue that Carmens dismissal was due to her drunkenness at work which was witnessed by Kelly where she smells alcohol in Carmens breath and her speech was slurred. Thus, the test laid in the case British Home Stores v Burchell[5]would be discussed to determine the reasonableness for Carmens dismissal as it was a misconduct dismissal. It is a 3 steps test which includes whether the employer reasonable belief the misconduct, whether it is based on reasonable grounds and whether a reasonable investigation that has been carried out. Firstly, in Salford Royal NHS Foundation Trust v Roldan[6] where it follow the test laid down in Burchell, it was held that the proof of misconduct would not need to be irrefutable. On the facts, it could be argued that the Mount Vernon Hospital had reasonably belief that Carmen was drunk in her work as the proof was that the Kelly had witnessed the incident. Then, the Mount Vernon Hospital would need to show that the belief was based on a reasonable ground. On the facts, it could be argued that it was based on the fair ground of Carmens misconduct under s.98 of ERA 1996. Next, the employer would need to carry out reasonable investigation on the established facts as per Stuart v London City Airport[7]. However, on the facts, it was unclear whether there is a reasonable investigation for Carmens misconduct. An investigation is also required to be carried on employees defences as per Shrestha v Genesis Housing Association[8]. On the facts, it could be argued that the investigation was not clear enough as the Mount Vernon Hospital did not investigate the explanation provided by Carmen herself. Furthermore, Carmen had explained about her alcohol breath was due to the non-alcoholic wine and the slurred speech was due to the tiredness of working 12 hours for the past 5 days. However, this point was not taken by the Mount Vernon Hospital and they decided to just plainly believe the words of Kelly. The Code of Practice states that the employer should informed the employee formally in writing when there is a disciplinary matter and the employer should hold a meeting to discuss the matter as an employee is entitled for a fair hearing as per the case of Clark v Civil Aviation Authority[9]. Moreover, Carmen should also be informed that disciplinary action is being considered and the reasons for it as per Alexander v Bridgen Enterprises Ltd[10]On the facts, Carmen only received an invitation for a disciplinary meeting on but the reason of the meeting was not stated in the email. Even though the invitation was sent through an email, it would still be regarded as a form of in writing as per Wang v University of Keele[11]. Furthermore, the meeting should be held as soon as possible but there must be a sufficient time given to the employee to prepare his case. On the facts, it could be argued that there is not enough time given for Carmen as the meeting was held on the next day after th e incident. Other than that, the Mount Vernon Hospital must also allow Carmen to be accompanied by a companion to attend the meeting as per s.10 of Employment Relations Act 1999 and Stevens v University of Birmingham[12]. However, it was unclear whether that she was accompanied by someone to the meeting on the facts. Next, employee should be informed of the decision in writing and be informed of the opportunity of to appeal. On the facts, Carmen was informed of the decision by a letter and was informed of an opportunity of appeal. However, on the facts, Carmen thought that it was not worth appealing. The tribunal is also required to direct itself using the terms set out in s.98(4) of ERA 1996 which requires it to only consider the reasonableness of the employers conduct and not fairness to the employee. The tribunal would need to determine whether did the employer utilise a fair procedure and an employer is expected to observe a fair procedure open to a reasonable employer as per Polkey v Dayton Services Ltd[13]. A fair procedure guidance could be found in ACAS Code of Practice on Discipline Grievance 2015[14]. This test has been laid down by Lord Browne Wilkinson in Iceland Frozen Foods v Jones[15]which was also confirmed by P.O. v Foley[16]. Moreover, the tribunal would need to determine whether a reasonable employer might have adopted the same approach and reach to the same decision. The tribunal must not answer this question by substituting themselves for the employer. The substitution happens when the tribunal decide what would they have done if they were the employer. This approach has also been confirmed in Sainsburys Supermarkets Ltd v Hitt[17] where it was held that the test also question that whether the employers investigation into the suspected misconduct was a reasonable one in the circumstances. This test would still comply with the Article 8 of European Convention of Human Rights(ECHR) even though personal privacy might be invaded during the investigation as the traditional band of the test itself was compatible with the Article 8 in the case of Turner v East Midlands Trains[18]. On the facts, the investigation was not held thoroughly as stated above. Other than that, under s.98(4) of ERA 1996, it requires the employer to consider the merits or equity of the case. The employer would need to consider the employees length of service as per Strouthos v London Underground[19]. On the facts, the Mount Vernon Hospital clearly did not consider these factors of Carmen as she still has been dismissed even though she had worked in the hospital in the past 11 years and had a very good performance in her work. Furthermore, the Mount Vernon Hospital should also consider that whether the employee had acted consistently and whether is there a better alternative disciplinary action. On the facts, Carmen had a clean disciplinary record and there is no other similar incident happened after her misconduct. Hence, it could be submitted that Carmen had acted consistently as she had a good performance for the past 11 years as stated above but this was not considered by the Mount Vernon Hospital. Furthermore, it was held that in Diary Produce Packers Lt d v Beverstock[20] and Taylor v Alidair[21] that first offences of misconduct have to be very serious to justify the dismissal. On the facts, the Mount Vernon Hospital should have given a warning for her action instead of a dismissal as a better alternative. This is due to the severity of the reason of the dismissal, Carmen may not be employed by other employer in the future and this would affect her career. Other than that, Carmen may bring a claim under wrongful dismissal. A dismissal in breach of contract without notice or insufficient notice would be a wrongful dismissal. Wrongful dismissal is governed by common law action for breach of contract. It would be a wrongful dismissal if there is none or the notice period provided by the employer to employee is less than the minimum notice period under s.86 of ERA 1996. On the facts, a notice for Carmens dismissal was given by the Mount Vernon Hospital. However, the notice was given was less than the minimum notice period required. Hence, since Carmen had worked for the hospital for 11 years where she met the requirement of two years continuity, she would be entitled to 11 weeks with a maximum of 12 weeks of notice period. However, the Mount Vernon Hospital may argue that it was a summary dismissal as the is a repudiatory breach of contract by the Carmen. On the facts, it would be the gross act of misconduct where she was accused for being drunk during work. Hence, the Mount Vernon Hospital is entitled to dismiss her without any notice as they could argue that a serious act of negligence had been committed by Carmen which is being drunk during working time as per the case of Pepper v Webb[22]. However, Carmen would then argue that it was an alleged misconduct as she was not drunk at all as stated on the facts. Hence, if the ET held that there is no gross misconduct committed by Carmen or the misconduct was not so bad to be considered as gross, the Mount Vernon Hospital would then be held to be wrongfully dismissed Carmen as the notice given were less than statutory minimum notice period. In conclusion, in relation to the unfair dismissal claim, Carmen would be eligible to make a claim to ET. As stated above, it could be submitted that the Mount Vernon Hospital had unfairly dismissed Carmen due to the following reasons. Firstly, the Mount Vernon Hospital had failed to provide a fair procedure for the dismissal by failing to conduct a proper investigation and failed to give sufficient time for Carmen to prepare her case. Moreover, as stated above, the Mount Vernon Hospital would also fail the band of reasonable response test and failed to consider the merit and equity of the case under s.98(4) of 1996. The remedies available for Carmen in this issue would be reinstatement, reengagement, compensation of basic award, and compensatory award. On the facts, the maximum basic award of compensation that Carmen could claim would be  £5269 and it would be another 25% raise of the award due to the failure to follow the ACAS Code of Practice by the hospital. Other than that, sh e could also claim for a maximum compensatory award of  £78,962. However, the requirements for this which laid down in Norton Tool Co Ltd v Tewson[23] would be harder to be fulfilled by Carmen. Lastly, Carmen could also bring a claim under wrongful dismissal as there was an insufficient of notice period for her dismissal. The remedy available for Carmen for this issue would be to claim for a compensation with a maximum award of  £25,000 by bringing an action to employment tribunals for breach of contract. As stated above, a wrongful dismissal would be a breach of contract. [1] Ravat v Halliburton Manufacturing and Services Ltd [2012] UKSC 1 [2] Employment Rights Act 1996, s.95 [3] Devis Sons Ltd v Atkins [1977] AC 931 [4] Smith v City of Glasgow DC [1987] IRLR 326 [5] British Home Stores v Burchell [1978] IRLR 379 [6] Salford Royal NHS Foundation Trust v Roldan [2010] EWCA Civ 522 [7] Stuart v London City Airport Ltd [2013] EWCA Civ 973 [8] Shrestha v Genesis Housing Association [2015] EWCA Civ 94 [9] Clark v Civil Aviation Authority [1991] IRLR 412 [10] Alexander v Bridgen Enterprises Ltd [2006] UKEAT 0107_06_1204 [11] Wang v University of Keele [2011] IRLR 542 [12] Stevens v University of Birmingham [2015] EWHC 2300 (QB) [13] Polkey v Dayton Services Ltd [1987] AC 344 [14] ACAS, http://www.acas.org.uk/media/pdf/d/r/Discipline-and-grievances-Acas-guide.PDF , Discipline and grievances at work, accessed on 28 February 2017 [15] Iceland Frozen Foods v Jones [1982] ICR 17 [16] P.O. v Foley [2000] EWCA Civ 3030 [17] Sainsburys Supermarkets Ltd v Hitt [2003] EWCA Civ 1588 [18] Turner v East Midlands Trains [2012] EWCA Civ 1470 [19] Strouthous v London Underground [2004] EWCA Civ 402 [20] Diary Produce Packers ltd v Beverstock [1981] IRLR 265 [21] Taylor v Alidair [1978] IRLR 82 CA [22] Pepper v Webb [1969] 1 WLR 514 [23] Norton Tool Co Ltd v Tewson [1973] 1 All ER 183

Graduation Speech: I Can Do Anything :: Graduation Speech, Commencement Address

I needed a change. I was bored at my old school. I was working hard, but I was bored. I had been with the same kids and teachers since I was five years old. I don't really remember why I chose to come to Tates Creek (TC), but I had heard about it because our French class had pen pals here. My mom and I looked into the school and decided it would be a good fit for me. TC looked like a great school. Coming to TC was one of the best decisions I have ever made. Now, I like coming to school. I use to hate having to go to class and get lectured all day. But every day at TC is very different and you never know what to expect when you wake up each morning. I've always loved math, and I was doing well at my old school, but the teachers just weren’t as involved as they could have been. Because of TC, I've learned so much more in every subject, and actually enjoy them. I am a much better student, and the quality of my work has definitely gotten better because I'm so much more organized when it comes to my schoolwork. Now I just have to work on my room. TC is a great school for many reasons. The teachers understand the students and that it's important that everyone learns in the best way possible for them. Everyone works incredibly hard to help us pass all the standardized tests, especially the BSTs. What happened to the charter military academy would never happen here because the teachers care about our future. Students at TC are encouraged to do well not only academically, but also socially and mentally. CRISP isn’t just about scholarship — that’s only part of it. Because of TC I know I can do anything I set my mind to. I was always told that, but I never really believed it.

Business Studies Customer Needs Essay Essay

‘Lees Heginbotham & Sons Ltd ’provide floor covering and high quality carpets all over the UK. The services that it provides are: * free estimating, * free carpet removal, * a quality fitting to your standard * a free car park adjacent to the shop. * Competition? ‘Lees Heginbotham & Sons Ltd’ has quite a bit of competition. It is placed close to the ‘Spindles Shopping Centre’. Also there is another carpet shop quite close by to ‘Lees Heginbotham & Sons Ltd’ called ‘Roll Ends’. But ‘Lees Heginbotham & Sons Ltd’ is placed just off a high street and advertises around the country. Also, just about a mile away is another carpet shop, placed in the middle of a retail park. This could offer some competition for ‘Lees Heginbotham & Sons Ltd’. This is an image of the carpet right about a mile away from ‘Lees Heginbotham & Sons Ltd’.’Carpet Right’ is surrounded by other shops and is placed in a retail park. This is a bonus for customers to go to ‘Carpet Right’ because there are other furniture/carpet shops in the retail park and a there is a bigger car park. ‘Carpet Right’ is also placed around a busy motorway, so this means that many people passing will know that there is a carpet shop and probably go there in the future. * Where is it? This map shows ‘Lees Heginbotham & Sons Ltd’ symbolised by the ‘A’ marker. This shows the regional area around the shop. As you can see, the shop is near to Manchester and has an excellent motorway link which can enable customers to travel to the shop conveniently. The satellite map above shows ‘Lees Heginbotham & Sons Ltd’ via the green circle. It also shows ‘Spindles Shopping Centre’ by the red circle. The blue circle shows ‘Lees Heginbotham & Sons Ltd’ competition ‘Roll End Carpets’. The map also shows the surrounding area of the shop and the local businesses of the shop. There are also a number of bus stops around the shop; this allows customers to travel to the business easily. There is also a tram link currently being made on ‘Union Street’ and this will then enable customers to travel to the shop easily and quickly. * The shop The picture above shows the front of the shop. As you can see the name of the business is clearly displayed all the way round it. This picture shows the inside of the shop. As you can see there are many rolls of carpets on display so the customers can experience the carpets before they buy it. This picture shows the rear of the shop. As you can see there is a car park for the customers. * The website This is a screen shot of the Google search I did to see how easy it was to find my business on the internet. As you can see it is the fifth business to come up on the search engine so it is very easy for the customers to find it. Here is a screenshot of the home page of ‘Lees Heginbotham & Sons Ltd’. You can see easily one of the types of carpets that they fit and in the bottom right hand corner their shop (the red circle). At the top of the page it shows the tabs which direct customers easily to the relevant section (the green circle). One way that ‘Lees Heginbotham & Sons Ltd’ meets its customer need is by training its staff. They do this so that the staff know how to do their job and deal with any customers. Training them helps the staff to know how to deal with any problems in the business and what to do in different situations. Training the staff also gives them better knowledge of the product itself so that they can advise customers as to what carpet would suit their budget and requirements the best. A second way that ‘Lees Heginbotham & Sons Ltd’ meets customer needs is by the quality of their service. They have to do this to eliminate and exceed whatever their competition is doing. A way that they do this is by giving its customers: free estimating, free carpet removal, a quality fitting to your standard and a free car park adjacent to the shop. By doing this ‘Lees Heginbotham’ can add this to and advertisement and this will increase customer satisfaction. A third way that ‘Lees Heginbotham & Sons Ltd’ meets customer needs is by dealing with any complaints from customers. If there are any customer complaints ‘Lees Heginbotham & Sons Ltd’ will have to deal with it immediately. ‘Lees Heginbotham & Sons Ltd’ will have to be polite with the customer even if they are not. If ‘Lees Heginbotham & Sons Ltd’ deal with a customer complaint quickly this might increase customer satisfaction.

Business Law Scenario Commercial Property

To develop what you believe is a terrific idea for a video game, you lease 50,000 square feet in an office building from Commercial Property, LLC, under a written five-year lease. Your goal is to put the game on the market within two years. Several months into the term, a competitor unexpectedly releases a new game title featuring play that would make your game appear to be a poorly crafted imitation. Can you assign the lease to another party? Explain. You would need the landlord here to get approval to an assignment of the lease. Any task would require a contract since the current lease is between you the tenant and the landlord. All leases hold some type of clause that requires the landlord to consent to a project or sub lease. In most situations the landlord would permit the obligation of your lease assuming that he or she has proper credit history. But in some cases it depends on the limited liability company and if it allows it. What your competitor does has no affect on your lease. It would be nice to help recover some money that they have invested in the lease and to recover some of the loss, if it is aloud, hopefully the commercial property limited liability company allows it, because that would be really nice to recover some cost and not be completely in the whole. You would have to hope that a commercial property limited liability company would work with you, but in some cases a lease is a lease no questions asked and if they decide no then that is all you can do and you will have to take a loss. But I think if you are honest you will be okay and they will be fair.

Biography of Albert Fish, Notorious Child Serial Killer

Biography of Albert Fish, Notorious Child Serial Killer Hamilton Howard Albert Fish (May 19, 1870 - January 16, 1936) is known for being one of the vilest pedophiles, child serial killers, and cannibals of all time. After his capture he admitted to molesting over 400 children and tortured and killed several others, however, it was not known if his statement was truthful. He was also known as the Gray Man, the Werewolf of Wysteria, the Brooklyn Vampire, the Moon Maniac, and The Boogey Man. Fish was a small, gentle-looking man who appeared kind and trusting, yet once alone with his victims, the monster inside him was unleashed; a monster so perverse and cruel, his crimes seem unbelievable. He was eventually executed and according to rumors, he turned his own execution into a fantasy of pleasure. Long Roots of Insanity Albert Fish was born on May 19, 1870, in Washington D.C., to Randall and Ellen Fish. Fishs  family had a long history of mental illness. His uncle was diagnosed with mania. He had a brother that was sent to a state mental institution and his sister was diagnosed with a mental affliction. Ellen Fish had visual hallucinations. Three other relatives were diagnosed with mental illness. His parents abandoned him at a young age and he was sent to an orphanage. The orphanage was, in Fishs memory, a place of brutality where he was exposed to regular beatings and sadistic acts of brutality. It was said that he began to look forward to the abuse because it brought him pleasure. When asked about the orphanage, Fish remarked, I was there til I was nearly nine, and thats where I got started wrong. We were unmercifully whipped. I saw boys doing many things they should not have done. By 1880, Ellen Fish, now a widow, had a government job and was able to remove Fish, at the age of 12, from the orphanage. He had very little formal education and grew up learning to work more with his hands than his brains. It was not long after Fish returned to live with his mother that he began a relationship with another boy who introduced him to drinking urine and eating feces. Albert Fishs Crimes Against Children Begin According to Fish, in 1890 he relocated to New York City and began his crimes against children. He made money working as a prostitute and began to molest boys.  He would lure children away from their homes, torture them in various ways, including his favorite, the use of a paddle laced with sharp nails, then rape them. As time went on, the sexual fantasies he would act out on the children grew more fiendish and bizarre, and often ended in murdering and cannibalizing his young victims. Father of Six In 1898 he married and later fathered six children. The children led average lives up until 1917 after Fishs wife ran off with another man. It was at that time the children recall Fish occasionally asking them to participate in his sadomasochistic games. One game included the nail-filled paddle Fish used on his victims. He would ask the children to paddle him with the weapon until blood ran down his legs. He also found enjoyment from pushing needles deep into his skin. After his marriage ended, Fish spent time writing to women listed in the personal columns of newspapers. In his letters, he would go into graphic detail of sexual acts he would like to share with the women. The descriptions of these acts were so vile and disgusting that they were never made public even though they were submitted as evidence in court. According to Fish, no women ever responded to his letters asking them, not for their hand in marriage, but for their hand in administering pain. Across State Lines Fish developed his skill for house painting and often worked in different states across the country. Some believe he selected states largely populated with African Americans. It was his belief that the police would spend less time searching for the killer of African American children than a prominent Caucasian child. Thus, several of his victims were black children selected to endure his torture using his own labeled instruments of hell which included the paddle, meat cleaver, and knives. Polite Mr. Frank Howard In 1928, Fish answered an ad by 18-year-old Edward Budd who was looking for part-time work to help out with the family finances. Albert Fish, who introduced himself as Mr. Frank Howard, met with Edward and his family to discuss Edwards future position. Fish told the family that he was a Long Island farmer looking to pay a strong young worker $15 a week. The job seemed ideal and the Budd family, excited about Edwards luck in finding the job, instantly trusted the gentle and polite Mr. Howard. Fish told the Budd family that he would return the following week to take Edward and a friend of Edwards out to his farm to begin working. The following week Fish failed to show on the day promised, but did send a telegram apologizing and set a new date to meet with the boys. When Fish arrived on June 4, as promised, he came bearing gifts for all the Budd children and visited with the family over lunch. To the Budds, Mr. Howard seemed like a typical loving grandfather. After lunch, Fish explained to the family that he had to attend a childrens birthday party at his sisters home and would return later to pick up Eddie and his friend to take to the farm. He then suggested that the Budds allow him to bring their oldest daughter, ten-year-old Grace along to the party. The unsuspecting parents agreed and dressed her in her Sunday best, Grace, excited about going to a party, left her house for the very last time. Grace Budd was never seen alive again. Six Year Investigation The investigation into the disappearance of Grace Budd went on for six years before detectives received any substantial break in the case. Then on November 11, 1934, Mrs. Budd received an anonymous letter which gave grotesque details of the murder and cannibalism of her precious daughter, Grace. The writer tortured Mrs. Budd with details about the empty house her daughter was taken to in Worcester, New York. How she was then stripped of her clothing, strangled and cut into pieces and eaten. As if to add some solace to Mrs. Budd, the writer was emphatic about the fact that Grace had not been sexually assaulted at any time. By tracing the paper the letter to Mrs. Budd was written on, the police were eventually led to a flophouse where Albert Fish was living. Fish was arrested and immediately began confessing to killing Grace Budd and several hundred other children. Fish, smiling as he described the grisly details of the tortures and murders, appeared to the detectives as the devil himself. Albert Fishs Insanity Plea On March 11, 1935, Fishs trial began and he plead innocent by the reason of insanity. He said there were voices in his head telling him to kill children that made him do such horrendous crimes. Despite the numerous psychiatrists who described Fish as insane, the jury found him sane and guilty after a short 10-day trial. He was sentenced to die by electrocution. On January 16, 1936, Albert Fish was electrocuted at Sing Sing prison, reportedly a process Fish looked upon as the ultimate sexual thrill but later dismissed as just rumor. Source Deranged: The Shocking True Story of Americas Most Fiendish Killer!, Harold Schechter

20 Argumentative Essay Topics Hooking Facts on Fast Food Nation by Eric Schlosser

20 Argumentative Essay Topics Hooking Facts on Fast Food Nation by Eric Schlosser Coming up with topics for argumentative essays can be quite challenging for students, especially if you’ve decided to work on it a few days (or a few hours) before the deadline. If your next assignment is to write an argumentative essay on Eric Schlosser’s book, â€Å"Fast Food Nation: The Dark Side of the All-American Meal†, you can easily take on this challenge if you have the right topic in mind. To get your creativity going here are 20 topics you can use. Should Hospitals Ban Fast Food Outlets? Healthier Fast Food Choices and Awareness Will Improve Health Low Work Wages in the US Fast Food Industry Are Costing Taxpayers Is Fast Food Cheaper Than Home-Cooked Meals? The Hidden Costs of Obesity and Excessive Junk Food Consumption Is Fast Food as Addictive as Drugs? Should Governments Impose More Taxes on Junk Food? Junk Food Packaging Should Come with Health Warnings Famous Public Figures Should be Banned from Promoting Soda and Junk Foods As Bad as Smoking: Should There Be an Age Restriction On Eating Fast Food? The Link Between Fast Food and Child Obesity The Fast Food Industry Needs a Paradigm Shift Fast Food’s Effects on the Brain’s Pleasure Centers The Psychology of Fast Food Marketing How McDonald’s Utilized Disney’s Marketing Approach Eating Fast Food Can Make You Depressed Overcoming Fast Food Addiction: Time for Extreme Measures Do Healthy Options on Fast Food Menus Help? Causes of The Rapid Rise of Fast Food Restaurants Eliminating The Junk Out of Junk Food: Can We Turn the Fast Food Industry Around? The topics are an eclectic mix of direct claims and general themes that are directly related to the issues which Schlosser focuses on in his book. There is also a list of authoritative sources and materials at the end of which you can use to lend credence to your essay. However, if you are still at a loss for ideas, check out our list of 10 facts on Fast Food Nation by Eric Schlosser for an argumentative essay and further inspiration. Also check out the detailed guide on how to write an argumentative essay on Fast Food Nation by Eric Schlosser to properly write your own. These resources aside, refer to our sample essay below to get a better idea about how to properly structure an argumentative essay on Fast Food Nation by Eric Schlosser. This example can be used as a template and as a guide about what kind of content you need to include to draft a clear and balanced piece of writing. Sample Argumentative Essay on Labor Practices in the Fast Food Industry The fast food industry has been held responsible for numerous problems affecting the American society. Advertising to children and providing high-carbs and low-nutritional value foods, however, are only some of the main concerns of people in this industry. The matter of labor practices has become one of the prominent issues and a subject for debate in the past ten years. There are three reasons why this has become a major issue. First off, the fast food industry has the tendency to overwork its employees. Secondly, the industry has been known to pay their workers the minimum wage. Finally, there are almost no benefits for the employees of this industry. All of these lead to poverty-stricken workers who are worked to the bone. In fact, in â€Å"Modern Slavery. US Fast-food Industry Thriving on Poverty-stricken Workers†, Finian Cunningham wrote that millions of fast food employees are â€Å"so exploited it is estimated that more than half of them can only make ends meet by relying on some form of government handout.† Cunningham also writes that many fast food employees finish their shifts only to return to homeless shelters since they cannot afford to purchase homes of their own or rent apartments for their families. Even then, they do not get the peace they deserve as they are too tired to carry out their daily routines. To drive this point, he gives the example of former Dunkin Donuts employer Maria Fernandez. The 32-year-old woman has been doing back-to-back shifts at multiple outlets in the greater New York area. Unfortunately, she was too tired after being overworked one day, that she slept in her car between shifts. She died that day from asphyxiation caused by the exhaust fumes of her car. With an estimate of 2.25 million Americans working in fast food restaurants in the U.S., labor practices need to be tackled head on to ensure the survival and effective growth of the â€Å"fast food nation†. Numerous authors, including Eric Schlosser, have revealed the harsh realities of the labor practices in this industry among other controversies. Schlosser also used the example of teenager Elisa, who was hired because members of her age group are considered easier to control due to their inexperience, making them cheaper to hire since they are willing to accept a lower pay. If teenagers were unwilling to work at a place, the fast food industry replaced them with poor immigrants and the elderly. Now there have been studies showing that employees enjoy working in this industry. A study by Michael Benner, an Iowa State University student, uncovered that high school employees at McDonald’s enjoy their work because of reasons such as easy money and the lack of other job opportunities without a degree in hand. Moreover, the fast food chain seems easier as it operates on an assembly line system, breaking down the tasks of the restaurant. Despite these so-called perks, do not justify the lower wages which prevent workers from leading a meaningful existence. You can definitely come up with a better essay if you put your mind to it. So, make sure to start working right away or else your deadline will engulf you. References: Campbell, D. (2015). Ban Fast-Food Outlets from Hospitals, MPs Demand. the Guardian. Retrieved 19 March 2016, from theguardian.com/society/2015/mar/25/ban-fast-food-outlets-nhs-hospitals-mps Eating Fast Food. (2016). org. Retrieved 19 March 2016, from heart.org/HEARTORG/HealthyLiving/HealthyEating/DiningOut/Eating-Fast-Food_UCM_301473_Article.jsp McVeigh, K. (2013). Low Fast-Food Wages Come at High Cost to US Taxpayers, says Report. the Guardian. Retrieved 19 March 2016, from theguardian.com/world/2013/oct/15/fast-food-low-wages-high-cost-taxpayers Bittman, M. (2011). Is Junk Food Really Cheaper?. com. Retrieved 19 March 2016, from nytimes.com/2011/09/25/opinion/sunday/is-junk-food-really-cheaper.html Rehel, J. (2016). A Healthy Diet Costs $2,000 a Year More Than an Unhealthy One for Average Family of Jour: Harvard study. National Post. Retrieved 19 March 2016, from http://news.nationalpost.com/health/a-healthy-diet-costs-2000-a-year-more-than-an-unhealthy-one-for-average-family-of-four-harvard-study Benfield, F. Caid, Matthew D. Raimi, and Donald D. T. Chen. Once There Were Greenfields: How Urban Sprawl Is Undermining Americas Environment, Economy, and Social Fabric. Washington, D.C.: National Resources Defense Council, 1999. Emerson, Robert L. The New Economics of Fast Food.New York: Van Nostrand Reinhold, 1990. Card, D., Krueger, A. (2000). Minimum Wages and Employment: A Case Study of the Fast-Food Industry in New Jersey and Pennsylvania: Reply. American Economic Review, 90(5), 1397-1420. http://dx.doi.org/10.1257/aer.90.5.1397 Garber, A., H. Lustig, R. (2011). Is Fast Food Addictive?. Current Drug Abuse Reviewse, 4(3), 146-162. http://dx.doi.org/10.2174/1874473711104030146 Zhong, C-B. DeVoe, S.E. (2010). You Are How You Eat: Fast Food and Impatience. Psychological Science. DOI: 10.1177/0956797610366090

6 Ways to Gain Control in the Face of Uncertainty

6 Ways to Gain Control in the Face of Uncertainty According to John Tarnoff, consultant for Boomers over at The Huffington Post, most of us are  dealing with a high level of anxiety and worry- whether we’re eyeing a diminishing pension or confronting yet another company reorganization. But it’s not all hopeless. Here are some  concrete suggestions that can help you tackle the uncertainty in your life and learn how to move toward acceptance instead. 1. Accept your situationMy husband likes to worry- he frets about losing his job, losing the freelance work he does on top of his job, losing the remote if I don’t put it back in the little box he set up specifically for that purpose. My favorite response is usually, â€Å"And what if you do? What if something does happen to your job? What if you did lose that freelance work? What if the remote does fall off the couch and break?† I accept that upsetting things can happen- I know I’ll be worried and unsettled when they happen, too. But I also know weà ¢â‚¬â„¢ll bounce back. I can’t preemptively carry around all that worry. This is an uncertain time. I know it. He knows it. One of us has a positive attitude- the other is perpetually bracing for the sky to fall.2. Embrace new hobbiesOnce you’re not worried about what you need to prepare for, you have the freedom just to prepare for whatever interests you. More than anything employers want to see prospective candidates who have interests, passion, and knowledge they can bring into their new job in unexpected, exciting ways. If nothing else, you’ll be distracted- but best-case scenario you’ll uncover something spontaneous and fulfilling that will take you somewhere you never anticipated.3. Write down your thoughtsThis is huge, especially when you feel overwhelmed and bombarded on all sides. Write it down. Write down what you’re sure of and what you’re unsure about, what you know and what you don’t. Whether it’s as simple as maki ng a list or as involved as a daily journal, try to record all the ideas that fluctuate through your brain in times of stress. When you page through it later you may notice patterns, goals, ideas in need of further development, or hopes you hadn’t even quite acknowledged to yourself!I make a lot of flow charts when I’m stressed. All my fears may end with me alone and friendless in the woods but at least I can draw a box with a little arrow to lead me back to civilization.4. Reach out to family and friendsDon’t withdraw from friends and family, colleagues, and classmates when you’re feeling uncertain. Don’t wait until you feel â€Å"normal† again to ask for help or bring close friends up to speed. This is a mistake I made often when graduate school was ending or when I was laid off from my first job- I retreated and didn’t answer my phone or my email for as long as I could (until the stress of evasion was as bad, if not worse, than the stress of confrontation).When in doubt, engage. Even if only for a mindless night of movies and snacks, stay in touch. Share your game plan. Let them help you refine and strengthen your ideas.5.  Reach out to professionalsWhen your friends and family come up short, as even the most well-meaning sometimes do, it’s time to go to the professionals. It may seem like an unwarranted expense to pay a life or career coach, but remember what they’ve invested in their expertise. The resources they’ve accumulated as a result can be at your disposal for a fraction of that cost. Take advantage of support and encourage wherever you find it!6. Keep expanding and evolvingJust because you’ve found a job or a place to pause doesn’t mean that’s the end of the line. Don’t take the easy way out or the sure thing when what you really want is a little further down the road. Let yourself give up old things and pursue new things. Breathe.If you learn to re lax, embrace the uncertainty, and depend on your strengths and your support network, you won’t feel so unsteady. You can breathe and build muscle memory so when a crisis does strike, you’ll absorb the shock instead of letting it sway you.

Technology Essay Example | Topics and Well Written Essays - 1250 words - 2

Technology - Essay Example The goal of modern warfare technologies like nuclear, chemical and biological weapons is to shatter the opponent by causing massive, large scale and indiscriminate loss of human life. Technology has not only made it possible to cause pervasive and senseless killing in human conflicts but â€Å"the challenges to the laws of war posed by technological revolution (Allenby 70)† have made modern warfare more unethical and impersonal. Simply speaking technology has made warfare more lethal by bringing into existence the weapons of mass destruction like the nuclear, chemical and biological weapons that cause senseless killing and are not concerned about the humane and ethical concerns governing wars. For instance, nuclear weapons are the creation of the technological development that has taken place in the past few decades. Nuclear weapons tend to be weapons of mass destruction that can cause large scale destruction and the loss of human life. Nuclear weapons rely for their impact on the energy inherent in the nucleus of an atom. When the particles in the nucleus of an atom either split or merge with each other, massive amounts of energy are released. When the nucleus of the atoms of a nuclear material like uranium or plutonium is split by using a neutron, leading to the release of energy, this process is called nuclear fission (Mueller 93). In contrast when the two atoms of an element like the isotopes of hydrogen merge leading to the release of large amounts of energy, this process is called nuclear fusion (Mueller 74). Nuclear weapons rely on nuclear fission or nuclear fusion to release energy that could cause massive bloodshed and destruction. The atomic bomb is a nuclear de vice that relies on nuclear fission to cause death and destruction. The atomic bomb that was dropped on Hiroshima during the Second World War released energy equivalent to 15,000 tons of TNT and killed approximately

Logistic management or supply chain management select one topic only Dissertation

Logistic management or supply chain management select one topic only - Dissertation Example Using case study research method, secondary data will be collected from different literature regarding the selected firms which include text books, journal and news articles. The next section on findings and discussion will analyse the two companies and how and what lean approaches are used to enhance operations in logistics. Finally, all the findings will be summarized and recommendations will be given on research and study. This study analyse the state of two logistic companies and their approach to the lean concept. It was found out that two companies have tried to initiate a number of lean methods’ but still a lot remains to be done. There were significant losses that were covered by the company management in both cases, by effective implementation of lean logistics approach. INTRODUCTION Optimizing a business process is essential to the long term success of the business and its returns. However, this process is complex owing to the diversity of activities, departments, an d varied requirements of each business process, especially the process industries, (Taylor, 2003). This paper conducts a study on the logistics sector companies to analyse their current operations with a lean approach and subsequently suggest improvements to enhance their logistics operations. Research Aim: The purpose of this paper is to study the current state of affairs in the field of lean logistics concepts while giving a brief study upon the theory of constraints which is similar to lean concept of management. Analyse the implication of lean concepts of management on two logistics companies and how have they been able to implement and execute the methods and related technologies. Research objectives To cite the concept of lean theory and theory of constraints with relevant literature To critically review the theory and relate them to practice of the management To recommend for the solutions to enhance logistics operations The paper has been divided into different sections. Sec tion one will refer the relevant literature regarding Lean concepts of management and theory of constraints. Section two will discuss the methodology of research design and techniques used to such implications for the selected firms. Using case study research method, secondary data will be collected from different literature regarding the selected firms which include text books, journal and news articles. Section three would help to analyze the data of the selected firms. Finally, all the findings will be summarized and recommendations will be given on research and study. LITERATURE REVIEW TOC CONCEPT Theory of Constraints (TOC) and Lean concept have become popular in recent years. The objectives of these two are the same – to provide process optimizations and performance improvements. TOC focuses the attention of the management to avoid and eliminate the few present constraints in the system. Lean approach assists managers to improve performances by eliminating all the waste activities. The TOC concepts have proved to be quite profitable by reducing inventories and lead times, and enhancing the operations within a value chain, (Eric, et.al, 1995). Giving a brief about TOC, the TOC views organizations as a source of resources which are actually interlinked with the various activities and processes. TOC further states a constraint as one that has the ability to limit the performance of the system. TOC is of the perspective that in

International business Personal Statement Example | Topics and Well Written Essays - 250 words

International business - Personal Statement Example As an undergraduate student I have been able to get the most out of my academic experience through the boundless knowledge that has been offered to me by my professors, something that should be noted, is not available in the simple purchase of a textbook. The academic lessons offered to me have increased my understanding of the business world and molded my marketing perspectives to views that I consider unique and will play a big role in my career in the future. The next step in my path is the subject of International business, and I would like to continue my personal and academic growth with this respected base of education. I believe that I will be able to get the most out of my learning experiences if I am surrounded by not only what I see as familiar, but progressive surroundings as well. I have a great resolve to succeed in life, and I hold firm in my belief that this institution would be the best means of my doing that. I hope that you will humbly consider my application to continue with my education in your prestigious

Reflexivity and self identity Dissertation Example | Topics and Well Written Essays - 5000 words

Reflexivity and self identity - Dissertation Example The main purpose of this study is to explore and apply Giddens’ theories on reflexivity and self identity in the case of non-native English speaking teachers who teaches the English language in Asian countries. To give the readers with better understanding about the chosen research topic, this report will first discuss the theory of Anthony Giddens with regards to reflexivity and self identity. Eventually, these theories will be applied in the case of non-native English speaking individuals who are currently teaching the English language in Asia. Social barriers of effective teaching include the ability of the teacher to teach proper English grammar among others. Based on the identified social barriers that could impede the professional progress of non-native English speaking teachers in Asian countries, a list of study recommendations based on Giddens’ theories will be tackled in details in order to give the readers a better idea on how non-native English speaking teac hers could improve the quality of teaching services given to students who are studying the English language. ... rely its persistence over time in such a way that philosophers could speak of ‘identity’ of objects or things but in contrast to the self as a generic phenomenon which presumes reflexive awareness†. In modern theory of sociology, sociologists believe that self identity will continue to improve and will remain â€Å"undamaged† (Calhoun, 2003, p. 118). Even though Descartes (1988, p. 115) acknowledges the link between the human body, the mind, and the soul, he clearly explained that he strongly believe in the idea that self is simply referring to the soul or the human mind alone but not the human body. With regards to the concept of self in relation to moral orientation, self is described as being â€Å"inwardness† in the sense that self is being compared or identified as an object close to God (Descartes & Locke, 2003, p. 514). Similar to Descartes’ idea, Locke also agree that the human body and soul are two separate things that are closely rela ted to one another. For this reason, Locke (1996, p. 124) considers human beings or self as â€Å"a substance that is capable of thinking†. With regards to the idea that self which is â€Å"perceived by the mind† is an external object that is a significant part of self identity (Descartes, Selected Philosophical Writings. Trans. John Cottingham, et al., 1988, p. 132), Locke’s idea on self was based on the theory as publicly introduced by Descartes. As part of modifying Descartes’ idea about self, Locke (1996, p. 49) categorized self as having two major qualities known as the human body as the object and the part of self which is indirectly a part of the object such as the ability of each individual to sense or perceive something. ‘ Descartes and Locke considers human beings as a something that is composed of machines

The influences of innovation in Apple's Company Case Study

The influences of innovation in Apple's Company - Case Study Example An organisation may go for innovation in any area which it finds most appropriate for the moment. These areas include process innovation, value innovation, innovation in organizational structure and product innovation. Likewise, the influence or motivation behind innovative thinking might be value driven, product driven, consumer driven, competition driven and the like. In this context, the present study aims to explore the key drivers or influences that made Apple Inc, the leader of information and communication technology with constant innovative ideas and developments. It is always fascinating for a researcher to go in depth in the area of his/her research. Here, also the researcher seeks to explore why Apple Inc has been introducing innovations in its business operations. Thus, the basic purpose of the present study is to identify and assess what factors influence Apple Inc to become innovative and leader in the industry. Specifically, the research objectives can be detailed as below: The study is basically a descriptive one as it seeks to identify the factors that contribute to the introduction of innovation in the firm. The factors that are taken care of in the study are product, process, and management structure. In addition the influences of innovations studies are consumers and competition, price, and market leadership and growth. It takes a survey approach in which data are collected from a selected group of respondents and the same is used to arrive at logical conclusions to the study. 3.2 Population and Sample This survey research is conducted among the key personnel (those at the helm of the firm responsible to take strategic decisions). All the key personnel across different department, therefore, constitute the population of the study. However, it is impossible to interview all the executives at the top management to gather data for the study and therefore, a convenient sampling procedure is applied to select a limited number of respondents to avoid the excess resources, time and efforts to carry out the research. The sample key personnel (executives) are conveniently selected by the researcher; who he thinks are most appropriate for interview and data collection. 3.3 Data Collection and Instruments The data are collected through special interviews conducted among the key personnel of the firm. A carefully drafted interview schedule is prepared to collect data on the important aspects of the study. All efforts were made to avoid irrelevant and illogical questions that consume precious time of the very distinguished and busy executives. The questions were prepared in such a way that incorporates all the following important variables of the study and find answers to all research questions. The questions are prepared using Five point Likert's scale as most of the questions are of qualitative in nature. Scaling and measurement is found to be appropriate for the study as it allows the

Discussion Board Post Response Essay Example | Topics and Well Written Essays - 250 words - 1

Discussion Board Post Response - Essay Example I would like your amplification on an issue that is not clear to me in your post. How can you use your strengths and those of the nurse to foster trust between her and her colleagues?. Effective communication skills as a manager are important in terms of communicating organizational as well as individual objectives within organizations. Therefore, your post has helped me understand this clearly Kinsey Weathers. Offering a listening ear as well as your full attention as you do when employees come to your office is a strength that could propel you far in your career. I am in agreement that eye contact is imperative when communicating with others. Advising the nurse and helping her address her personal problems affecting her work is a form of coaching. Tyra (2008) supports your application of your strength through coaching and asserts that "The coaching relationship provides support and accountability for clients to help them change feelings, and beliefs that are blocking them" (112). In my organization, we use trainings, either on-the-job training or holding seminars, to coach employees on how they can apply their strengths in dealing with difficult situations. This has enabled them to improve their performance

The influences of innovation in Apple's Company Case Study

The influences of innovation in Apple's Company - Case Study Example An organisation may go for innovation in any area which it finds most appropriate for the moment. These areas include process innovation, value innovation, innovation in organizational structure and product innovation. Likewise, the influence or motivation behind innovative thinking might be value driven, product driven, consumer driven, competition driven and the like. In this context, the present study aims to explore the key drivers or influences that made Apple Inc, the leader of information and communication technology with constant innovative ideas and developments. It is always fascinating for a researcher to go in depth in the area of his/her research. Here, also the researcher seeks to explore why Apple Inc has been introducing innovations in its business operations. Thus, the basic purpose of the present study is to identify and assess what factors influence Apple Inc to become innovative and leader in the industry. Specifically, the research objectives can be detailed as below: The study is basically a descriptive one as it seeks to identify the factors that contribute to the introduction of innovation in the firm. The factors that are taken care of in the study are product, process, and management structure. In addition the influences of innovations studies are consumers and competition, price, and market leadership and growth. It takes a survey approach in which data are collected from a selected group of respondents and the same is used to arrive at logical conclusions to the study. 3.2 Population and Sample This survey research is conducted among the key personnel (those at the helm of the firm responsible to take strategic decisions). All the key personnel across different department, therefore, constitute the population of the study. However, it is impossible to interview all the executives at the top management to gather data for the study and therefore, a convenient sampling procedure is applied to select a limited number of respondents to avoid the excess resources, time and efforts to carry out the research. The sample key personnel (executives) are conveniently selected by the researcher; who he thinks are most appropriate for interview and data collection. 3.3 Data Collection and Instruments The data are collected through special interviews conducted among the key personnel of the firm. A carefully drafted interview schedule is prepared to collect data on the important aspects of the study. All efforts were made to avoid irrelevant and illogical questions that consume precious time of the very distinguished and busy executives. The questions were prepared in such a way that incorporates all the following important variables of the study and find answers to all research questions. The questions are prepared using Five point Likert's scale as most of the questions are of qualitative in nature. Scaling and measurement is found to be appropriate for the study as it allows the

Hair-hashish thesis and analysis Assignment Example | Topics and Well Written Essays - 250 words

Hair-hashish thesis and analysis - Assignment Example The lyrics demonstrate the perception held by people on drug use and scene as well as the counter dissociative culture in the sixties. In the song, Hair Cast talks about drug use among the generation and addresses the revolution. The drug problem has been intensively addressed as a proliferation in the community of all mood altering, illicit and physically dangerous drugs. The drugs also lead to problems such as crime, threat of crime, disease, violence, loss of productivity, growing number of users in welfare of the public, over-crowding of the penal institutions, congestion of court system, diversion of tax from productive areas, erosion of our civil rights, and corruption of law enforcement agencies. Hair Cast in â€Å"Hashish† song, addresses the theme of drug scene through the aspects involved such as remorseful mood and depressed tone featured in the lyrics. In summary, this research paper will be carried out through listening to the song and researching two other sources which will be cited properly in the paper. The paper will consider addressing the themes of the song in detail and illustrate how the aspects of the song such as tone and lyrics represent the mentioned

The advantages and disadvantages of traditional Absorption costing techniques

The advantages and disadvantages of traditional Absorption costing techniques Introduction Through the years when it comes to planning Managers has developed techniques and methods of forecasting future costs. One of such methods is Absorption costing and activity based costing (ABC) What is Absorption costing? Absorption costing is the traditional method of costing and stock evaluation, having been developed around the 1870s to 1920s is widely used by the manufacturing companies. The idea behind absorption costing to spread all overheads of the manufacturing cost centers as well as the direct cost between the finished products, and treat all non-manufacturing overhead as period costs. CIMA defined Absorption Costing as a method of costing that, in addition to direct costs, assigns all, or a proportion of, production overheads costs to cost units by means of one or more number of absorption rates. What is activity based costing? Is the modern method of cost management having been developed in 1980s. it is the preferred method for the services industry. The CIMA definition for activity based costing is an approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs. Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilise cost drivers to attach activity costs to outputs. CIMA Official Terminology, 2005 (http://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_activity_based_costing_nov08.pdf.pdf) Analysis Why does the company need either absorption costing or ABC? Its very important for managers to have an idea of the actual  cost  of processes, departments, operations or product which is the foundation of their budget. and in order to achieve that they need to have a cost accounting system; such as absorption coting or activity based costing. Here are the advantages of having such systems and their disadvantages The advantages of Absorption Costing: It recognizes the importance of fixed costs in production; is method is accepted by Inland Revenue as  stock  is not undervalued; is method is always used to prepare  financial  accounts; When production remains constant but sales fluctuate absorption costing will show less fluctuation in net profit and The disadvantages of Absorption Costing: As absorption costing emphasized on total cost namely both variable and fixed, it is not so useful for management to use to make decision, planning and control; as the managers emphasis is on total cost, the cost volume profit relationship is ignored. The manager needs to use his intuition to make the decision. The advantages of Activity Based Costing: More accurate  costing of products/services, customers, SKUs, distribution channels. Better understanding  overhead. Easier to  understand  for everyone. Utilizes  unit cost  rather than just total cost. Integrates well with  Six Sigma  and other  continuous improvement programs. Makes visible  waste  and  non-value added activities. Supports  performance management and scorecards Enables costing of  processes, supply chains, and value streams Activity Based Costing  mirrors  way  work  is done Facilitates  benchmarking The disadvantages of activity based costing: It costs a lot to maintain it, it takes a lot of time and resources to collect, check and enter it into the system for the date needed to measure activity based costing. Is not accepted by GAAP (accepted accounting principles) therefor companies need to have a different system when preparing external reports. What are the differences between Absorption costing and ABC? There are many differences between absorption costing and activity based costing. Difference in Approach One of such differences is the way it approached. Absorption costing allocates costs to product units, whereas activity based costing traces the costs of product units. Absorption costing is the traditional cost accounting method that focuses on the product or service when fixing costs. It works under the simple approach of assigning resources to products or services directly. Activity based costing is a modern cost accounting approach that focuses on activities as the fundamental cost. ABC presumes that products or services consume activities, and activities consume resources. It thus, works to convert indirect costs into direct costs. Difference in Methodology Absorption costing divides equally the fixed overhead costs with the number of product units whereas activity based costing identifies the actual proportion of fixed overheads costs incurred by the product unit. Comparing absorption costing and activity based costing, the latter follows a more scientific approach. Price fixation in absorption costing depends on the inventory. The higher the inventory, the lower the product cost and lower the inventory; or the higher per-product cost. Price fixation in activity based costing bases calculations to derive the actual overheads incurred on a unit, and does not vary with change in inventory levels. Activity based costing, however, faces serious challenges in practical application, for appropriating some of the fixed overheads such as the chief executives salary on a per-product usage basis, is next to impossible. Moreover, process of data collection, data entry, and  data analysis required  to divide the fixed overhead costs among units based on usage, requires substantial resources and remains costly to maintain. Absorption costing that divides all fixed overhead costs with the number of units produced is a simple and easy approach and free from such complexities. Legal Validity Absorption costing complies with the  generally accepted accounting principles  (GAAP) whereas the  Financial  Accounting Standards Board (FASB) and Internal Revenue Service (IRS) do not accept ABC for externally published financial statements. Firms that follow activity based costing, therefore, need to maintain two cost systems and accounting books, one for internal use, and another for external reports, filings, and statutory compliance. Difference in Scope Absorption costing helps ascertain the overall profitability or efficiency of the manufacturing system but fails to provide the real cost of individual product units. Activity based costing mirrors the functioning of the  enterprise  and contributes to strategic decision-making processes. ABC provides the real cost of individual product units and, thereby, helps identify inefficient or non-profitable products that eat into the profitability of other highly profitable products. ABC also helps price products equitably, allowing breaking down of product or service into sub-components or offering top ups based on customer needs. Comparing absorption costing and activity based costing, activity based costing improves the quality of management accounting information, especially in large and multi-product operations where conventional overhead allocation methods such as absorption costing may produce misleading results. Absorption costing, however, remains more suitable for small firms and  enterprises  with homogeneous products or services. Recommendation and implementation I recommend to introduce activity based costing system as its more suitable for the public service industry.

Can Business Ethics Exist? Essay -- Business Ethics

Niall Fitzgerald, stated, â€Å"Corporate social responsibility is a hard-edged business decision. Not because it is a nice thing to do or because people are forcing us to do it... because it is good for our business.† (as cited in Elliot, 2003, para. 14) What is social responsibility? Peter F. Drucker (1981) suggests it is today’s business ethics as defined by society’s ever-changing values, values based on people functioning as a group. Milton Friedman’s (1970) view of social responsibilities is one of individual ethics. Both Drucker and Friedman interchangeably use these terms; ethics and social responsibility, in their case views on the subject. Business ethics and social responsibility are like fraternal twins, born from a womb of moral imperatives and as such, share a base genetic foot-stamp in scope and ideology. In the case views as presented by Peter F. Drucker and Milton Friedman, what ethics and social responsibility is varies between a n individual and business view. Friedman (1970) is very clear on the line between individual ethics and business. An individual acts in his own right based upon his personal morality code. He takes on responsibilities unique to him in a singular fashion such as marriage. A business, however, is a collective of reasoning from group thought defined by social convention. It is soulless as societal pressures dictate the ethical code. Individual responsibilities however, are self-assign because he adopts his own code of ethics and consequences. When the individual is working as an executive, he is required to balance the needs of the stockholders and the owners of the business all the while producing profit. His individual ethical leanings, either consensual or conflicted, are su... ..._interest/detail/what-is-business-ethics Elliot, L. (2003, July 4). Cleaning agentInterview Niall FitzGerald co-chairman and chief executive Unilever. theguardian. Retrieved from http://www.guardian.co.uk/business/2003/jul/05/unilever1?INTCMP=SRCH Friedman, M. (1970, September 13). The Social Responsibility Of Business is to increase its profits. The New York Times. Retrieved from http://select.nytimes.com/gst/abstract.html?res=F10F11FB3E5810718EDDAA0994D1405B808BF1D3&scp=2&sq=The%20Social%20Responsibility%20of%20Business%20is%20to%20Increase%20its%20Profits&st=cse Josephson Institute Quotations Bank. (n.d.). Retrieved from http://josephsoninstitute.org/quotes/quotations.php?q=Education Mackey, J. (2005, October). Rethinking the social responsibility of business. reason.com. Retrieved from http://reason.com/archives/2005/10/01/rethinking-the-social-responsi/3

Agenda 21 - Earth Summit :: essays research papers

Agenda 21, also referred to as Earth Summit, is an all-inclusive plan of action that is to be completed globally, nationally and locally by organizations of the United Nations System, governments, and major environmental groups in every area in which humans impact the environment. Agenda 21, the Rio Declaration on Environment and Development, and the Statement of principles for the Sustainable Management of Forests were all adopted by more than 178 governments at the United Nations Conference on Environment and Development that was held in Rio de Janeiro, Brazil June 13-14, 1992. The Commission on Sustainable Development was created in December 1992 to ensure successful follow-up of UNCED and to monitor and report on execution of the agreements at all levels. All 178 governments agreed that a special session of the United Nations General Assembly would be called in 1997 to review the progress of Agenda 21 after a 5-year introduction period. The full implementation of Agenda 21 was reaffirmed at the World Summit on Sustainable Development (WSSD) held in Johannesburg, South Africa from August 26 - September 4, 2002. Agenda 21 is not just about making improvements in â€Å"nature†. It also includes plans of action regarding poverty, hunger, ill health, illiteracy, as well as the continuing deterioration of the ecosystems. The success of Agenda 21 is contingent upon integration of environmental and developmental concerns and greater attention to them. It is also dependant upon the fulfillment of basic needs, improved living standards for all, and better protected and managed ecosystems. Only if this is accomplished can we be assured a safer, more prosperous future. No nation can achieve this alone, however; if all nations work together to construct a global partnership for sustainable development, we can achieve the goals set forth in Agenda 21 Agenda 21 concentrates on the urgent problems of today and also aspires to prepare the world for the challenges of the next century. It reflects a global agreement and political commitment at the highest level on development and environment teamwork. Its successful completion is first and foremost the responsibility of Governments. National strategies, plans, policies and processes are essential in accomplishing this. International cooperation should support and supplement such national efforts. In this context, the United Nations system has a key role to play. Other international, regional and sub regional organizations are also called upon to contribute to this effort. The broadest public participation and the active involvement of the non-governmental organizations and other groups should also be encouraged.

Culture and Its Importance

Journal of Management Development Emerald Article: Do Cultural Differences Make a Business Difference? : Contextual Factors Affecting Cross-cultural Relationship Success Rosabeth Moss Kanter, Richard Ian Corn Article information: To cite this document: Rosabeth Moss Kanter, Richard Ian Corn, (1994),†Do Cultural Differences Make a Business Difference? : Contextual Factors Affecting Cross-cultural Relationship Success†, Journal of Management Development, Vol. 13 Iss: 2 pp. 5 – 23 Permanent link to this document: http://dx. oi. org/10. 1108/02621719410050219 Downloaded on: 26-10-2012 References: This document contains references to 30 other documents Citations: This document has been cited by 26 other documents To copy this document: [email  protected] com This document has been downloaded 3632 times since 2005. * Users who downloaded this Article also downloaded: * Rosabeth Moss Kanter, (2004),†The challenges of leadership: Interview with Rosabeth Moss Kanter †, Strategic Direction, Vol. 0 Iss: 6 pp. 7 – 10 http://dx. doi. org/10. 1108/02580540410533190 Rosabeth Moss Kanter, 1997†³Strategies for success in the new global economy: An interview with Rosabeth Moss Kanter†, Strategy & Leadership, Vol. 25 Iss: 6 pp. 20 – 26 http://dx. doi. org/10. 1108/eb054603 Martin E. Smith, (2003),†Changing an organisation's culture: correlates of success and failure†, Leadership & Organization Development Journal, Vol. 24 Iss: 5 pp. 249 – 261 http://dx. doi. org/10. 108/01437730310485752 Access to this document was granted through an Emerald subscription provided by UNIVERSITY OF GREENWICH For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www. emeraldinsight. com/authors for more information. About Em erald www. emeraldinsight. om With over forty years' experience, Emerald Group Publishing is a leading independent publisher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and services. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Related content and download information correct at time of download. Do Cultural Differences Make a Busines s Difference? Contextual Factors Affecting Cros s-cultural Relationship Succes s Rosabeth Moss Kanter and Richard Ian Corn Harvard Business School, Boston, Massachusetts, U S A I think Turks are Turks, and they are very different from Canadians, or North Americans or Brits or whatever. But when I went to Turkey, I was dealing with some Turks who had been dealing with Canadians for 10-15 years; they understood us and had adapted to our ways.Yes, they were still Turks, but they knew what Canadians expected. And they knew Canadians very well, so they forgave us when we made faux pas, they understood that we like Christmas Day off. They were patient and gave us a year to understand them. Cultural Differences 5 Canadian executive, describing experiences in his company’s joint venture in Turkey Of course, initially there were apprehensions about being bought by foreigners. Foreigners to us is anyone outside the local community.American executive, describing his company’s acquisition by a British company In Search of Cultural Differences As economies globalize and organizations increasingly form cross-border relationships, there is a resurgence of interest in the management problems caused by national cultural differences – in values, ideologies, organizational assumptions, work practices, and behavioural styles – spawning research reminiscent of national character studies following the Second World War.Recent findings about the cultural propensities of major countries appear robust, replicated in surveys of the values of managers[1-3], as well as used to explain institutional patterns within countries[4]. Such findings are often consistent with stereotypes evoked by managers to explain others and themselves. Cultural generalizations roll easily off the tongues of people in our studies. For example: several Europeans predicted problems Volvo and Renault could have in combining Volvo’s Swedish egalitarianism with Renault’s French hierarchy.A German executive working in a French-American alliance commented that Germans and Americans had more values in common than either did with the French, invoking this as an Important contributions to the case studies and interviews for this paper by Kalman Applbaum, Pamela Yatsko, Madelyn Yucht, Paul Myers, Clau dia de Dominicis, Tom Hughes, Liska Ouellette, Saba Hapte-Selassie and Thuy Tranthi are gratefully acknowledged, as is the support of the Division of Research of the Harvard Business School. Copyright 1993 by R. M. Kanter and R. I. Corn. Used by permission. Journal of Management Development, Vol. 13 No. 2, 1994 pp. 5-23. MCB University Press, 0262-1711 Journal of Management Development 13,2 6 explanation for why an American sent to London to lead the integration team was viewed as incompetent by the French partner for failing to make authoritative decisions[5]. Furthermore, people often assume cultural heterogeneity creates tensions for organizations.Managers, even within a single country, often prefer homogeneity to heterogeneity, because shared experiences and culture are a basis for trust[6]. Yet, while national cultural differences clearly exist at some level of generality, it is more difficult to specify how the presence of such differences affects organizational and managerial effectiveness. Evidence and observations in a range of situations raise questions about the usefulness of the â€Å"cultural differences† approach for managers. For example: ?When people of different national cultures interact, they can be remarkably adaptable, as in the Japanese history of borrowing practices from other countries[7]. And even though it is supposedly more difficult for managers to operate outside their home culture, multinational companies have long succeeded even when expatriate managers make mistakes. Many industrial firms have operated successfully in foreign countries while showing insensitivity towards local values or treating host-country personnel less well than home-country personnel[8]. Technical orientation can override national orientation. There is evidence that similar educational experiences – e. g. for managers or technical professionals – erase ideological differences; those within the same profession tend to espouse similar val ues regardless of nationality[9,10]. At Inmarsat, an international satellite consortium owned by companies from over 60 countries and staffed at its London headquarters by 55 nationalities, differences between functions were a greater source of conflict than differences between nationalities.Although stereotypes abounded (â€Å"Spaniards are often late†; â€Å"Indians like to talk†), engineers who shared a technical orientation quickly adjusted to each other’s foibles – easily enough that a training programme on cross-cultural management was poorly attended[11]. ? Tensions between organizations which seem to be caused by cultural differences often turn out, on closer examination, to have more significant structural causes. A Scottish construction company had difficulty in its first international partnership with a French company.The failure was widely explained by employees as caused by differences between a â€Å"beer culture† and a â€Å"wine cu lture†. Its next partnership with a Dutch company was more effective, supposedly because of the greater compatibility with the Dutch. But in the first partnership, the companies set up many â€Å"dealbusters†[12], from letting lawyers negotiate for executives, to ignoring assumptions about future business strategy. In the second case, they learned from their mistakes and changed the way they worked with their partner. National cultures had little to do with failure in the first instance and success in the second. Cultural value issues – and issues of â€Å"difference† in general – are more apparent at early stages of relationships than later, before people came to know each other more holistically. And outsiders of any kind, even from the next neighbourhood, can seem different. But once people get to know each other beyond first impressions, relationship dynamics are often determined by power rather than culture. Resistance to the new American chief executive of a British retailer was resistance to change, not to culture differences.National culture issues were simply one more piece of learning as he moved from outsider to insider; they did not affect his ability to do his work of managing a fast and successful turnaround[13]. ? Central country value tendencies are often reported at a very high level of generality, as on average over large populations themselves far from homogeneous. Thus, they fail to apply to many groups and individuals within those countries. There are strong individual, regional, and ethnic differences within countries that are masked by the attempt to find country patterns.For example, an American who had served in Japan during the Second World War liked the docile women he saw there. He decided to marry a Japanese woman, only to discover after the marriage that she came from the one part of Japan that encouraged assertive, dominant women. And not only are there individual as well as ethnic differences wi thin countries, but individuals themselves derive their behaviour from many influences and can hold multiple identities. The chairman of Matra Hachette in Paris calls himself â€Å"a Gascon, a Frenchman, and a European†. Finally, group cultural tendencies are always more apparent from outside than inside the group. Indeed, people often only become aware of their own value or culture in contrast to someone perceived as an outsider[6]. The British writer George Orwell observed that national identity and cultural similarity is salient only for those returning from abroad or when the country is threatened; otherwise, people hold firmly to their individuality and are more aware of differences among those within the same nation.For these reasons, then, we wondered about the circumstances under which cross-cultural interaction would affect business performance. The Foreign Acquisitions Study To learn more about managerial issues provoked by cultural differences, we looked for situat ions in which cross-cultural interactions might produce organizational tensions. Kanter’s studies of international strategic alliances and joint ventures, reported in a series of Harvard case studies and articles[14], had uncovered a large number of strains between cross-border partners, but most of Cultural Differences 7Journal of Management Development 13,2 8 these involved strategic, organizational, political, or financial issues. But perhaps that was because the relationship between venture or alliance partners is assumed to be one of relative equality and independence; each partner retains its own cultural identity as well as control over its own operations, co-operating with the other for limited purposes while insulating core activities from the relationship. We looked for another test in the realm of foreign acquisitions, in which cultural differences would perhaps play a greater role.Foreign acquisitions of US companies increased over the last decade. In 1990, 446 su ch deals, valued at $46. 2 billion, were completed, compared with only 126 deals valued at $4. 6 billion in 1982. Foreign acquisitions of US companies accounted for 28. 1 per cent of the total value of merger and acquisition activity involving at least one company in 1990, compared with only 7. 6 per cent in 1982[15]. This acquisition situation, we proposed, would heighten American managers’ awareness of their own culture and its contrast to the acquirer’s culture, as they merged operations or shifted control over decisions.Since American companies were more accustomed to acquiring foreign operations than being acquired, the â€Å"reversal of roles† experienced when being acquired would perhaps exaggerate tensions enough to bring cultural issues to the surface. Therefore, we developed a pilot project with eight companies. T he Companies Approximately 75 interviews with senior and middle managers were conducted by Harvard Business School teams in 1992 and 1993 at eight mid-sized New England-based American companies which had been acquired by foreign companies in the period between mid-1987 and 1990 (with one exception acquired in 1984).All companies had enough experience with the foreign parent to provide time for cross-cultural contact to occur and any problems to surface; but the acquisition was also recent enough for managers to have fresh memories. The circumstances surrounding the acquisitions differed in some respects. One was a strictly arms-length financial investment in which a well-known sporting goods manufacturer was acquired by a Venezuelan financial group as its only US holding in a leveraged buyout from investors who had acquired it two years earlier; as long as profits were high, there was minimal contact with the parent.In two other cases, there was a history of relationships between the foreign parent and the acquired company prior to the acquisition: a familyowned retailer had developed a business partnership with a large r but also family-owned British chain four years before the acquisition as part of a succession plan; and a metals manufacturer had formed a number of joint ventures with a Japanese conglomerate beginning seven years before the acquisition, turning to its Japanese partner as a defensive tactic against a hostile takeover threat.Other acquisitions also stemmed from financial distress: an armaments manufacturer was bought by a British conglomerate after the US company faltered under a sequence of four different American owners; an abrasives manufacturer was bought by a French company as a â€Å"white knight† in a takeover battle with a British company; and a US retailer was sold to a Japanese retailer when it no longer fit its US manufacturing company parent’s strategy. In many of the cases, then, foreign acquirers were sought by the US companies to solve a problem.Two of the companies, given the pseudonyms Metalfab and Hydrotech, were observed by the second author in par ticular depth. Both were engineeringoriented manufacturing companies with operations primarily in the US and annual sales between $100 and $200 million. Both were previously owned by financially-troubled US parents whose core business was in a different industry, and both were bought by well-respected, internationally-experienced companies in the same industry.Corn conducted 30 interviews at Metalfab, a manufacturer of fabricated metal products acquired about five years earlier by Fabritek, pseudonym for a Swedish manufacturer in the same business. He also conducted 21 interviews at Hydrotech, a designer and manufacturer of hydraulic systems acquired about three years earlier by Gruetzi, pseudonym for a German-Swiss manufacturer of industrial energy systems.But while Metalfab was acquired by a company of similar size and was operating at a pretax profit, Hydrotech’s new parent was much larger and more diversified geographically and technologically, and Hydrotech was accumulat ing significant losses. Cultural Differences 9 Overview of the Findings The interviews at all eight companies focused on the history of the companies’ relationships, their business situations and business strategies, the amount and kind of cross-cultural contact between managers, difficulties and how they had been resolved, and any organizational changes which had come about as a result of the merger.We expected cultural differences to play a prominent role in the dynamics of the integration, especially because so many questions probed these issues specifically – from asking for characterizations of â€Å"typical† American and parent country managers to comparing managerial styles in concrete situations. (The study was thus â€Å"biased† towards finding cultural differences and tensions because of them. ) We expected many difficulties to arise, necessitating many organizational changes, and we expected American companies to resist learning from their fore ign company parents.We also expected some combinations to be more volatile than others, such as the Japanese-American interactions, either because of prejudice or because of values and style differences. We found, instead, that nationality-based culture was one of the less significant variables affecting the integration of the companies and their organizational effectiveness. We found that relatively few issues or problems arose which could be labelled â€Å"cultural†, even though managers were able to identify style differences easily that fit common cultural patterns.We also found that very few measures were taken to facilitate cultural integration. Only a moderate number of difficulties were encountered or organizational changes Journal of Management Development 13,2 10 necessitated, and US companies learned from their foreign parents. Furthermore, there was no discernable pattern of cultural compatibility; all nationalities worked well with their American acquisitions. In general, mergers and acquisitions create significant stress on organizational members, as separate organizational cultures and strategies are blended, ven within one country[12]. Differences in national cultures are assumed to add another layer of complexity to the merger process. But our findings suggest that contextual factors play the dominant role in determining the smoothness of the integration, the success of the relationship, and whether or not cultural differences become problematic. These findings lead us to conclude that the significance of cultural differences between employees or managers of different nationalities has been overstated.Cultural values or national differences are used as a convenient explanation for other problems, both interpersonal and organizational, such as a failure to respect people, group power and politics, resentment at subordination, poor strategic fit, limited organizational communication, or the absence of problem-solving forums. Such differen ces are invoked as explanations for the uncomfortable behaviour of others when people have limited contact or knowledge of the context behind the behaviour.Culture versus Context as an Explanatory Factor Most interviewees were able to identify a number of ways in which they differed â€Å"culturally† from their foreign colleagues in values, interpersonal style, and organizational approach. Many of these â€Å"fit† the position of countries on dimensions Hofstede[1] identified, especially power distance and individualism/ collectivism. The first difference issue mentioned, however, was an objective one: Language problems. A majority of Americans found the difficulty in overcoming language differences with all but the British acquirers to be the biggest â€Å"negative† surprise of their respective mergers.One American at Metalfab stated that â€Å"during initial meetings, we assumed that when we spoke English to the Swedes and they nodded their heads, they unders tood what we were saying. Now we realize the nods only meant that they heard the words†. Employees at Metalfab and Hydrotech also recalled meetings in which their foreign colleagues would agree to adopt some new procedure, â€Å"only to go right back to doing things the same old way as soon as they left the meeting†. American employees noted cultural differences in decision-making styles.Many argued that their foreign parents’ management team took a longer-term view. Americans at Hydrotech and Metalfab routinely expressed frustration with the unwillingness of German-Swiss and Swedish managers to make decisions without a great deal of analysis. Europeans noted the American reputation for fast, less thoughtful decisions. A British manager involved in the armaments company acquisition said, â€Å"Unlike American companies which manage by quarterly numbers, we at UK headquarters base our strategy and business policies on long-term positioning†.American intervi ewees also identified a number of differences in interpersonal style between themselves and their foreign colleagues which they attributed to national culture. The Swiss were described as â€Å"very orderly and efficient†, the Swedes were universally described as being very serious. British managers were described as less emotional, less community-oriented, more deliberate, and much less likely to â€Å"shoot from the hip† than Americans. Europeans were described by nearly all American employees as being more formal, less open and outgoing, and slower to form friendships than are Americans.Japanese managers were described as very courteous and polite. Several Metalfab employees stated that the Swedes were much more likely to argue with each other publicly than were Americans. One American official recalled that in the early days of the merger, he and an American colleague would stare at each other in board meetings while the Swedes argued among themselves. The American manager claimed that his American colleagues would have been much more likely to discuss such differences privately.The Swedes were also described as having less respect for authority and greater willingness to confront their superiors publicly than are Americans – signs of low power distance in Hofstede’s terms. Other employees stated that Swedish managers are not as â€Å"results-oriented† as Americans when it comes to running meetings, ending meetings without a resolution or an understanding of the next steps. Swedes were described by several American employees as very critical, both of themselves and others.One American manager stated that â€Å"Americans are taught that it is more constructive to give pats on the back than to focus entirely on shortcomings as the Swedes are inclined to do†. In short, most of those interviewed found differences between themselves and their foreign colleagues to be clearly identifiable and immediately noticeable follo wing their respective mergers. Employees attributed a majority of these differences to national culture. But a closer analysis of these responses reveals a tendency for employees to attribute to culture differences which are more situationally-driven.For example, several employees stated the Swedes were unwilling or incapable of adjusting their planning and forecasting assumptions in light of changes in the environment, that the Swedes were more determined than are Americans, to meet old budget targets. This may reflect the fact that as parent, the Swedes and German-Swiss have the ultimate responsibility for financial results. Similarly, slower decision making may reflect the fact that the Swedish parent involves more people in the decision-making process than does its American subsidiary.Of course, the use of greater participation may itself reflect differences in values between Americans and Swedes, but it may also reflect differences in the organizational culture of parent and su bsidiary or in country-specific industry practices. Senior managers generally had more direct contact with the foreign parent and thus more contextual information. They were much more likely to identify differences in business context that explained apparent differences in â€Å"cultural values†. Senior executives at the American retailer acquired by a British company attributed differences in management practices to differences inCultural Differences 11 Journal of Management Development 13,2 12 business environments in the US and UK. For example, the British company appeared to be less interested in people and more interested in facilities. But this was because its operating expenses tended to be weighted more towards rent than to labour, because British supermarkets were typically located in expensive urban areas, whereas in the US supermarkets were generally found outside the commercial core of the city, and US chains had unions which drove up labour costs.There was also a tendency for American employees to attribute interpersonal difficulties with foreign colleagues to cultural differences without recognizing that Americans act in much the same way. There are recent public examples of American board meetings interrupted by public bickering. The popularity of the view that committees rarely accomplish anything similarly attests to the fact that Europeans are not the only ones who have difficulty establishing clear agendas in their meetings.Finally, in the US, American employees frequently complain about superiors who rarely hand out constructive criticism. In sum, Americans were routinely able to identify a number of differences between themselves and their foreign colleagues, but the attribution of these differences to nationality often seemed to be misdirected. Additionally, in many cases, these differences are more suggestive of perception than of reality. Perhaps it was more convenient to attribute differences to culture than to context because o f the popularity of national character stereotypes.The role of national stereotypes was made clear in contrasting what American managers said about their own foreign acquirers (whom they knew well) compared with other nationalities (which they knew less well). An American senior executive at the sporting goods manufacturer had highly positive things to say about his Venezuelan parent, calling Venezuelans â€Å"lovable, amiable, showing a high degree of concern for people†. In contrast, he said, â€Å"The companies you do not want to have take you over are the Germans and the Japanese. They feel they know how to do it better and just come in and take over†.But the companies in our study acquired by Japanese and German-Swiss parents reported just the opposite – that the Japanese, for example, were eager to learn from the American companies they acquired. In short, the greater the experience with managers from another country, the less reliance on negative stereoty pes. Furthermore, while many interviewees were able to identify behavioural style differences between American managers and their foreign parents, they also spoke of cultural compatibilities in values, business strategies, and organizational approach. Such similarities overrode style differences.Both retailers in the pilot study, for example, spoke of the common concerns and philosophies they shared with their foreign parent – one Japanese, one British. Finally, just because people could point to differences, that did not mean that the differences had operational consequences. Interviewees were asked to assess the extent to which cross-cultural differences created difficulties in the relationship between parent and subsidiary. Interestingly, many employees felt that although differences exist between their cultures, such differences did not create significant problems for employees.This finding cuts to the heart of this study’s central question: if cultural differences between a parent and subsidiary do not necessarily lead to significant inter-organizational conflict, what factors moderate the relationship between cultural heterogeneity and organizational conflict? Why do American employees of foreign companies feel that cultural differences between their own firm and their foreign parent have not been particularly problematic? Here, our findings suggest that a number of contextual factors act as mediators in determining whether or not these differences will be problematic.Contextual Factors as Key Determinants of Cros s-cultural Relationship Succes s Six factors emerged in the pilot study that accounted for the ease with which the merger was implemented and the relatively few difficulties attributed to national cultural differences: (1) the desirability of the relationship, especially in contrast to recent experiences of the acquired companies; (2) business compatibility between the two companies, especially in terms of industry and organizatio n; (3) the willingness of the acquirer to invest in the continued performance of the acquiree and to allow operational autonomy while performance improved; (4) mutual respect and communication based on that respect; (5) business success; and (6) the passage of time. Cultural Differences 13 Relationship Desirability The first issue sets the stage for whether the relationship begins with a positive orientation. When people are in distress, poorly-treated in previous relationships, have had positive experiences with their foreign rescuer, and play a role in initiating relationship discussions, they are much more likely to view the relationship as desirable and work hard to accommodate to any differences in cultural style so that the relationship succeeds. First, almost all of the companies in the pilot study were acquired by foreigners after a period of financial distress.A Hydrotech employee said, â€Å"Everyone here was aware of the firm’s financial problems at the time of th e acquisition. News of the purchase was viewed favourably. Gruetzi kept our doors from being padlocked. Everyone recognized that without Gruetzi, Hydrotech might not have made it†. While Metalfab did not have Hydrotech’s financial problems at the time of its acquisition, its employees took comfort from Fabritek’s strong financial condition at the time of the takeover. The abrasives company was rescued by its French acquirer as a â€Å"white knight in a takeover battle†. In all these cases, people were thus more likely to view their Journal of Management Development 13,2 14 acquirers as saviours than villains. Cultural problems were therefore not problematic.When asked to describe their initial reaction to the acquisitions, interviewees in several companies began with a description of how difficult life had been under its former parent. Several foreign parents in our study therefore compared favourably with each subsidiary’s former US parents. Hydrot ech and Metalfab’s former parents had neither understood the business of its subsidiary nor shown any desire to invest in their subsidiary’s long-term growth. The armaments company had four recent owners, several of whom stripped corporate assets and art collections, an experience one manager referred to as being â€Å"raped†. Under new owners who cared about them, employees were therefore more inclined to tolerate and adapt to cultural differences.In other cases, national differences were not a problem because the US and non-US companies had spent several years getting to know each other through joint ventures. The British retailer and the Japanese conglomerate had long worked closely with the American companies they eventually bought. Nearly every respondent at Metalfab and Hydrotech spoke with high regard for their parent’s technical expertise, manufacturing skill, knowledge of the international marketplace, and reputation for quality. As one employee commented, â€Å"Our concerns about the takeover were quickly put to rest. After all, Gruetzi was not an unknown quantity. They were an industry leader and we had worked with them on several projects in the past†.In contrast, respondents who were less familiar with the operations of their acquirer appear to have been the most concerned and apprehensive about the news of the merger when it was first announced. As one employee recalled, â€Å"At first I was sickened by the announcement, but when I saw Fabritek’s product line and the obvious potential for synergy, I became extremely excited†. Several respondents also mentioned that if the acquirer had a reputation for dismantling its acquisitions, they would have been far less sanguine about the takeover and the possibilities for success. Reputation was based not only on past direct experience but also on assumptions about how â€Å"companies like that† behaved. One Metalfab employee claimed that compared wi th other countries, â€Å"the Swedes are just like us†.The conventional wisdom at Metalfab was that Scandinavian firms had a history of keeping their acquisitions intact. Finally, the ability to choose made a difference. In several cases, the companies themselves initiated the search for a foreign partner. The element of surprise that creates anxiety and uncertainty was missing. A Hydrotech employee stated: â€Å"We wanted to be sold; I viewed the announcement as a real positive – someone wanted to buy us! † Business Compatibility Organizational similarities were more important to most companies than national cultural differences. At the time of their respective mergers, employees of Metalfab, Hydrotech, and both retailers in the study took immediate comfort rom the fact that their new acquirers were in the same industry as they, especially the retailer sold by an American manufacturer to a Japanese retailer. As one Hydrotech employee stated: â€Å"Our former p arent showed no commitment to, or interest in, our business. Now, there is a much better fit†. Another employee stated: â€Å"Everyone was initially apprehensive about the takeover but at least we were bought by a company which understands and cares about our business. This turned our initial apprehension into excitement†. Along similar lines, Metalfab employees reacted very favourably to the news that â€Å"a metal company was purchasing a metal company†.Organizational similarity meant that employees could feel that they play important roles in carrying out their parent’s strategy and believe that their parent values their contribution. As one Hydrotech employee stated: â€Å"Despite the fact that Gruetzi is a much larger company than our former parent was, it is easier to see how we fit into their plans†. Thus, at both Hydrotech and Metalfab, the benefits of the merger were transparent to employees. As one manager stated, â€Å"This was an easy a nnouncement to make; the merger spoke for itself†. Employees at Hydrotech and Metalfab felt that sharing a common technical orientation with their parent allowed both rganizations to more easily overcome national differences. Several employees emphasized what a pleasure it was to work with a parent organization that understands the business they are in. As one engineer stated, â€Å"our two firms are like twins that were separated at birth†. Employees at both Hydrotech and Metalfab also feel that their parents’ expertise and credibility in the industry has made it easier to accept them in the role of acquirer. One Metalfab employee’s comment captured the attitude of the firm’s employees towards foreign ownership when he claimed: â€Å"It doesn’t bother me in the least that our parent is a foreign company because we speak the same language, Metal! A majority of those interviewed concluded that they would now prefer being taken over by a forei gn company in the same business than by an American firm in a different industry. Cultural Differences 15 Investment without Interference Of all the actions taken by a foreign partner, none seems to have a more positive impact on morale and on attitudes towards foreigners than a foreign owner’s decision to invest capital in its subsidiaries. Fabritek spent $11 to 12 million upgrading the production facilities of its US subsidiary during each of the first two years following the acquisition and has invested an additional $6 to 8 million annually ever since.Gruetzi has similarly invested in new equipment for Hydrotech’s Ohio production facility. To most American employees, such investment demonstrated that its new parent was committed to the company’s long-term health. When investment was accompanied by operational autonomy, the relationship was viewed very favourably and cross-cultural tensions minimized. In three cases – sporting goods manufacturer acquir ed by a Venezuelan company and both the retailer and the manufacturer acquired by Japanese companies – feeling lack of cultural tensions was a function of the Journal of Management Development 13,2 16 minimal interference of the foreign company in its new US operations. â€Å"They et us do what we are good at†, said an executive at the sporting goods firm, â€Å"which is make money†. Employees at Hydrotech and Metalfab were surprised by the extent to which their parents allowed them to manage their own operations. As one Hydrotech employee stated: â€Å"Things have turned out much better than I originally expected. Gruetzi has not overmanaged us, they kept our management team intact, and we have not been forced to spend a lot of our time defending ourselves†. Metalfab employees were similarly pleased that their parent has allowed the firm to retain day-to-day control: â€Å"While our parent provides us with suggestions, they have allowed us to run the sh ow here†.We argue that American employees are less likely to view cultural heterogeneity as a problem when foreign management allows such autonomy along with adding resources. It should be pointed out that complete autonomy was not welcomed by all employees; a minority of employees (those dissatisfied with their firm’s policies) mentioned that they would be happier if the parent took a more active role in managing its subsidiary. At least one Hydrotech engineer wished that Gruetzi would force the company to standardize its designs and acquire better tools for its engineers to work with. At Metalfab, several employees expressed disappointment that its parent had not prevented the company from moving operations to Mexico.Furthermore, that high degrees of autonomy have possibly slowed down the speed with which the merged organizations develop a common culture. Several Metalfab employees reported that it has been difficult to â€Å"pull our two families together and get th e message out to customers that we are one firm†. Still, for the Americans autonomy generally meant that they did not feel foreigners were imposing â€Å"foreign ways† on them, which made them more tolerant of differences rather than resistant to them. Open Communication and Mutual Respect Nearly all interviewees agreed that open communication and showing mutual respect are critical to developing trust and ensuring a successful partnership.One retailer, for example, felt that its new Japanese parent wanted to learn from American practice, which made them feel valued and made rapport with the Japanese easy to develop. Tensions occurred, in contrast, when foreign colleagues did not show respect for American technology and expertise. At Fabritek, Swedish engineers and marketing personnel initially viewed Metalfab’s traditional, composite products as inferior to their own, all-metal product, which required tighter engineering and manufacturing tolerances in order to ensure a perfect seal. As a result, Americans said that the Swedes saw themselves as â€Å"the real engineers† in the company. But note here that the tensions were caused by technical differences, not cultural ones. ) Similarly, Hydrotech engineers described their German-Swiss colleagues as very arrogant and protective about Gruetzi’s products; there was a feeling that Hydrotech engineers should not â€Å"tamper† with their parent’s designs. Employee sensitivity to possible cultural differences played a significant role in reducing outbreaks of cross-cultural tension. One Hydrotech employee reasoned that cultural clashes had been avoided mainly because employees had been so concerned that such tensions could occur that they put more effort into trying to understand one another.Similar concerns led executives at Fabritek and Metalfab to schedule frequent meetings with each other soon after the merger; these meetings improved understanding and lessened tens ion between the two firms. Ironically, one senior American official recalled that he had rarely met with executives from the firm’s former US parent â€Å"even though they were located right down the road from the company†. Though formal cross-cultural training programmes were rare, open communication helped build relationships. Sensitivity to cultural differences and willingness to deal with problems directly minimized organizational tension. Cultural Differences 17 Business Success Nothing succeeds like success. People are willing to overlook cultural differences in relationships which bring clear benefits.But unsuccessful ventures produce squabbling even among people who are culturally similar. Creating opportunities for joint success between parent and subsidiary promotes acceptance of cross-cultural differences and creates support for the relationship. Several months before Hydrotech’s acquisition by Gruetzi, a company project had â€Å"gone sour† du e to a technical malfunction. After the merger, Hydrotech used Gruetzi’s technology to solve the problem. For the many employees who had suffered through the project’s difficulties, this single act sold the virtue of the partnership. Another Hydrotech employee stated: â€Å"We had not realized how quickly Gruetzi’s technology could be put to use.In only one year, our department was able to bid on two projects and win a $45 million contract†. Nothing could possibly send a more positive message about the benefits of partnership than winning business because of it. Ongoing financial performance affects the quality and nature of communications between parent and subsidiary, and thus plays a role in determining whether or not cultural differences are viewed as problematic. If success reduces tensions, deteriorating performance increases them. Employees noted that travel budgets came under increasing pressure during periods of poor performance, and thus, fewer meetings take place between American and foreign employees.In difficult times, communication between parent and subsidiary may deteriorate as employees in each organization focus on their own problems. Finally, poor performance leads to frustration, fingerpointing, and reduced trust. One Hydrotech manager noticed that as Gruetzi has encountered more financial difficulties, they became increasingly demanding of Hydrotech and focused more on the company’s short-term operating results than in the past. The Pas sage of Time Does time heal all wounds? Time, at least, reduces anxieties and replaces stereotypes with a more varied view of other people. The levels of cross-cultural Journal of Management Development 13,2 18 tension vary as a function of the stage in the relationship-building process.Anxieties at Hydrotech and Metalfab were highest during the days immediately following the announcement of each takeover. This initial anxiety declined as the merger entered a transition ph ase in which management showed reluctance to create conflict. Employees of both subsidiaries also reacted positively to foreign management’s willingness to discuss issues and listen to their concerns at that time. According to one employee, â€Å"these meetings made us feel good about the changes and made us realize how alike our philosophies were†. But during the transition phase, employees also underestimated the degree of cultural heterogeneity and the potential for conflict to erupt.As management began to focus on more substantive issues and the amount of communications between American and foreign employees grew, a new realization set in that the cultural differences between the two firms were greater than initially realized, which required more awareness and sensitivity to avoid conflict. It appears likely then, that employee perceptions of cross-cultural tension are affected by the passage of time and by the merger process itself. One might also expect that empl oyee attitudes towards cultural heterogeneity will change as Americans and foreign employees work together and become more familiar with each others’ customs and values. Mistrust is always more likely at early stages of relationships.People at Hydrotech and Metalfab felt their new foreign parents were particularly guarded in discussing their technology during the first months together. As one employee mentioned: â€Å"It was like playing poker during the first year. You always got an answer to your question but the question was answered as narrowly as possible – even when, by withholding information, the answer was misleading†. But another engineer recognized the significance of sharing technology noting that â€Å"when our parent provides us with technology, they are giving us their life’s work†. T he Negative Side of Cross-cultural Interaction: T hreat and Prejudice Positive views of the relationship between US company and foreign parent predomin ated, but they were not universal in the companies studied.Top management and those with the greatest day-to-day contact were most likely to be favourable. Those at lower ranks anxious about the implications for their careers were more likely to express negative views, including prejudice and resentment, reacting the most nationalistically to the news of a foreign takeover. One American reported how â€Å"sick† he was over the fact that â€Å"this country is gradually being sold off to foreigners†. Some higher level managers commented that they would have been more comfortable if their acquirer had been American, but this preference did not seem to affect the relationship. A manager at the armaments company reported: â€Å"We would rather have been bought by a US company.There is an element of national pride, especially in our industry. We are very patriotic. There is no one in the company that would say we are a British firm. We all wear and buy ‘made in USAâ⠂¬â„¢ products†. Still, nationalist sentiments did not prevent this manager from declaring the relationship a success and identifying very few crosscultural problems. The most significant factor in determining employee reactions to acquisition was self-interest: how the change would affect their own standing in the firm. Virtually all interviewees reacted to news of the acquisition with the same question: â€Å"How will this impact on my career in this organization? †.Those employees who were most likely to suffer a loss of prestige or power, or who had reason to feel threatened by the mergers were most likely to react unfavourably to it. However, the fact that the vast majority of employees in both companies did not react in this way attests to just how apparent the benefits of these mergers were to most employees. Therefore threat could work both ways; if the foreign company improved performance, jobs would be saved. A manager at the armaments company observed,  "The community and employees understand there are differences between us and the British. But for them, having good jobs is more valuable. When corporate survival is at stake, people cannot afford to have culture become an issue†.Attitudes were shaped by symbolic acts taken by the foreign parents as much as by more substantive actions. One Metalfab employee recalled the day that Fabritek’s president arranged to have group photographs taken of all employees in the US so that they could be shown to people back in Sweden. â€Å"Fabritek immediately impressed me as a very people-oriented company†. The Attribution of Organizational Problems to National Culture Our findings suggest, then, that contextual factors act to either fan the flames of intergroup conflict and cross-cultural polarization or encourage organizational members to accept these differences. In the pilot study, organizational and technical compatibilities overwhelm cultural differences.Cultural differe nces thus seem to be a residual category to which people attribute problems in the absence of a supportive context. Cultural differences do not automatically cause tensions. But when tensions do arise – often due to situational factors such as lack of communication or poor performance – people blame many of the organizational difficulties they encounter on cultural heterogeneity – on the presence of others who seem different – rather than to the context within which these problems took place. This view is consistent with Chris Argyris’s perspective on defensive routines in organizations[16]. Why do people blame culture for problems and scribe differences between their own behaviour and that of their foreign colleagues to dispositional factors (the kind of people they are) rather than to situational factors (the organizational context)? First, cultural heterogeneity presents a conspicuous target for employees to point at when looking for an explanat ion for their problems. Such differences are readily apparent in early stages of contact between people who differ in a visible way, such as race, gender, or language, especially when there are only a few â€Å"tokens† such as expatriate managers among many â€Å"locals†[6]. Pre- Cultural Differences 19 Journal of Management Development 13,2 20 onceived notions and prejudices which employees bring into the evaluative process increase the likelihood that people will attribute behaviour to nationality. In-group favouritism is evoked in situations of cross-cultural contact. Research has shown that people want to favour members of their own group (the in-group) over others. Motivational theorists hold that self-esteem is enhanced if people value their own group and devalue other groups[17,18]. Such favouritism leads to a set of cognitive biases which reinforce the distinction between in-group and out-group members. People expect in-group members to display more desirable a nd fewer undesirable behaviours than out-group members[19].As a result, people are more likely to infer negative dispositions from undesirable and out-group behaviours than from undesirable in-group behaviours, and are less likely to infer positive dispositions from desirable outgroup behaviours than from desirable in-group behaviours[20-23]. Furthermore, people tend to remember behaviour which is congruent with their expectations over behaviour which is inconsistent with their views[24,25]. Thus, memories reinforce in-group favouritism as well. In-group biases are especially likely to form when individuals identify strongly with their group and when in-group members view other groups as a threat[17]. During an acquisition process, employees who work for, and identify with their company for many years suddenly find that another firm, with its own culture vision, values, and ways of doing things is responsible for their future.Cross-border mergers offer a particularly favourable envi ronment for such biases to develop because group membership is clearly defined by national as well as organizational boundaries. At both Hydrotech and Metalfab, in-group favouritism and cognitive biases may have been the driving forces behind the tendency among Americans to attribute wrongfully â€Å"bad news† to their foreign parent (i. e. out-group members). In one case, Hydrotech management had frozen salaries and extended the required working week from 40 to 44 hours after the merger in an effort to â€Å"impress Gruetzi by showing a willingness to make a few difficult decisions†. Many Hydrotech junior employees attributed this unpopular policy to Gruetzi’s management.Ironically, according to one middlelevel manager, when Gruetzi found out about these changes, they gave Hydrotech’s president one month to reverse the policy. In another example, soon after Metalfab announced plans to transfer some of its manufacturing operations to Mexico, rumours began circulating on the factory floor that the Swedes were behind the decision. When senior management in the US found out about the rumours, the company’s president called a meeting with all employees and took full responsibility for the decision. But many blue-collar workers continued to blame the Swedes for this unpopular move. They also attributed the decision to downsize the American workforce to the company’s foreign parent.A second explanation for why cultural differences are inappropriately invoked is called the â€Å"fundamental attribution error†[26] – a tendency to attribute one’s own behaviour to the situation but others’ behaviour to their â€Å"character†. People attribute negative behaviour of foreign colleagues to their nationality or culture (dispositional factors) rather than to situational or contextual factors which are operating behind the scenes[27]. For example, Metalfab interviewees initially viewed their Swedish c olleagues as fractious (i. e. â€Å"the Swedes are a stubborn people†) before it occurred to them that language problems had caused many early misunderstandings.They attributed the fact that their Swedish colleagues were more engineering oriented and less marketing oriented to national biases (â€Å"Swedes design bulldozers for the kind of work a garden shovel could do†) rather than to differences in product features and to the requirements of the European market. For example, rigid engineering standards for Fabritek’s all-metal products required engineers in Sweden to play a more central role in the parent’s operations, whereas the competitiveness of the US market demanded that marketing personnel play a more critical role in US decision making. But those who had more direct contact with the foreign parent, such as senior managers, also had more contextual information and were less likely to make the â€Å"fundamental attribution error†.If in-grou p biases and the fundamental attribution error are behind the tendency to view cultural heterogeneity as problematic, what steps might management take to promote inter-organizational co-operation in cross-border mergers? Our findings suggest that actions which make the relationship desirable, reduce uncertainty, show respect for the other group, create communication channels, and ensure business success will encourage employees to identify with their foreign colleagues and view the company as one organization. Creating an atmosphere of mutual respect, promoting open communication, investing in the future, maximizing opportunities to experience joint success, and taking steps to familiarize employees with their counterpart’s products and markets reduce the likelihood that cultural differences will be viewed as a source of organizational tension.Conclusion These pilot study findings are only suggestive, of course. We have a small number of cases from one region. While none of t hem can yet be called a longterm success, they have survived a period of integration during which other companies which perhaps did experience debilitating cultural problems could have called off the marriage. We could be looking only at the â€Å"winners† that managed cultural differences well. Indeed, those companies experiencing problems were more likely to turn down our request to participate in the pilot study. But if tilted towards successes, then this research points to some of the circumstances that contribute to successful cross-cultural relationships.And since we â€Å"biased† the interviews towards identification of cultural differences and cultural tensions, the relative absence of tension gives additional weight to our argument that contextual and situational factors, such as technical fit, business performance, and abundant communication, are more significant determinants of relationship effectiveness. Cultural Differences 21 Journal of Management Develop ment 13,2 22 Employees at each of the companies studied were able to identify a number of cultural differences between their own organization and that of their parent. Nevertheless, few employees viewed cultural heterogeneity as a significant source of tension in their firm. Such findings lend support to the notion that national cultural differences do not necessarily increase the amount of tension between organizations or make partnerships among companies from different countries untenable.This article proposes that there are a number of factors which help to determine how employees react to foreign ownership. It calls into question the assumption that the larger the social distance or cultural gap between the national cultures of two merged organizations, the greater will be the potential for strain in the relationship between employees. The findings from our pilot study suggest contextual factors are extremely important mediators in crosscultural relationships. These factors infl uence how cultural differences are interpreted and whether they are viewed by employees as problematic. Indeed, they may even determine whether â€Å"cultural differences† are identified at all. References 1. Hofstede, G. Cultures and Organization, McGraw-Hill, New York, NY, 1991. 2. Kanter, R. M. , â€Å"Transcending Business Boundaries: 12,000 World Managers View Change†, Harvard Business Review, Vol. 69, May-June 1991. 3. Hampden-Turner, C. , â€Å"The Boundaries of Business: Commentaries from the Experts†, Harvard Business Review, Vol. 69, September-October 1991. 4. Lodge, G. C. and Vogel, E. F. (Eds), Ideology and National Competitiveness: An Analysis of Nine Countries, Harvard Business School Press, Boston, MA, 1987. 5. Kanter, R. M. , Applbaum, K. and Yatsko, P. , FCB and Publicis ( A ): Forming the Alliance, Harvard Business School Case Records, Boston, MA, 1993. 6. Kanter, R. M. Men and Women of the Corporation, Basic Books, New York, NY, 1977. 7. Westn ey, E. , Imitation and Innovation: T he Transfer of Western Organizational Patterns to Meiji, Japan, Harvard University Press, Cambridge, MA, 1987. 8. Starbuck, W. H. , â€Å"Learning by Knowledge-intensive Firms†, Journal of M anagement Studies, Vol. 29 No. 6, 1992, pp. 713-40. 9. Haire, M. , Ghiselli, E. E. and Porter, L. W. , Managerial T hinking, Wiley, New York, NY, 1966. 10. Wuthnow, R. and Shrum, W. , â€Å"Knowledge Workers as a ‘New Class’: Structural and Ideological Convergence among Professional-Technical Workers and Managers†, Work and Occupations, Vol. 10, 1983, pp. 471-87. 11. Myers, P. and Kanter, R. M. Inmarsat 1991 , Harvard Business School Case Records, Boston, MA, 1992. 12. Kanter, R. M. , When Giants Lea r n to Dance: M aster ing the Challenges of S trategy, Management, and Careers in the 1990s, Simon and Schuster, New York, NY, 1989. 13. Kanter, R. M. and Gabriel, L. , BhS ( A ): Opening Boundaries, Harvard Business School Case Records , Boston, MA, 1992. 14. Kanter, R. M. , â€Å"Competing on Relationships: How Companies Build Collaborative Advantage†, Harvard Business Review, May-June 1994. 15. M& A Almanac, Vol. 26 No. 6, 1992, p. 54. 16. Argyris, C. , Overcoming Organizational Defenses: Facilitating Organizational Learning, Allyn & Bacon, Boston, MA, 1990. 17. Tajfel, H. and Turner, J. C. â€Å"An Integrative Theory of Intergroup Conflict†, in Austin, W. S. and Worchel, S. (Eds), T he S ocial Psychology of Intergroup Relations , Brooks/Cole, Monterey, CA, 1979, pp. 33-47. 18. Turner, J. C. , Rediscovering the Social Group: A S elf-categorization T heory, Blackwell, Oxford, 1987. 19. Howard, J. W. and Rothbart, M. , â€Å"Social Categorization and Memory for In-group and Outgroup Behavior, Jour nal of Personal ity and S ocial Psychology , Vol. 38 No. 2, 1980, pp. 301-10. 20. Taylor, D. M. and Jaggi, V. , â€Å"Ethnocentrism and Causal Attribution in a South Indian Context†, Journal of Cros s Cultural Psychology, Vol. 5 No. 2, 1974, pp. 162-71. 21. Allen, V. L. and Wilder, D. A. â€Å"Categorization, Belief Similarity, and Intergroup Discrimination†, Jour nal of Personal ity and S ocial Psychology , Vol. 32 No. 6, 1975, pp. 971-7. 22. Allen, V. L. and Wilder, D. A. , â€Å"Group Categorization and Attribution of Belief Similarity†, Small Group Behavior, Vol. 10 No. 1, 1979, pp. 73-80. 23. Pettigrew, T. F. , â€Å"The Ultimate Attribution Error: Extending Allport’s Cognitive Analysis of Prejudice†, Personality and Social Psychology Bulletin, Vol. 5 No. 4, 1979, pp. 461-76. 24. Hastie, R. and Kumar, P. A. , â€Å"Person Memory: Personality Traits as Organizing Principles in Memory for Behavior†, Journal of Personality and Social Psychology, Vol. 37 No. 1, 1979, pp. 25-38. 25. Srull, T. D. Lichtenstein, M. and Rothbart, M. , â€Å"Associative Storage and Retrieval Processes in Person Memory†, Jour nal of E xper imental Psychology: L ea r ning, M emor y and Cognition, Vol. 11 No. 2, 1985, pp. 316-45. 26. Ross, L. , â€Å"The Intuitive Psychologist and His Shortcomings: Distortions in the Attribution Process†, in Berkowitz, L. (Ed. ), Advances in Experimental Social Psychology, Vol. 10, Academic Press, New York, NY, 1977, pp. 173-220. 27. Jones, E. E. and Nisbett, R. E. , â€Å"The Actor and the Observer: Divergent Perceptions of the Causes of Behavior†, in Jones, E. E. , Kanouse, D. E. , Kelley, H. H. , Nisbett, R. E. , Valins, S. and Weiner, B. Eds), Perceiving the Causes of Behavior , General Learning Press, Morristown, NJ, 1971, pp. 79-94. Further Reading Locksley, A. , Ortiz, V. and Hepburn, C. , â€Å"Social Categorization and Discriminatory Behavior: Extinguishing the Minimal Intergroup Discrimination Effect†, Journal of Personality and Social Psychology, Vol. 39 No. 5, 1980, pp. 773-83. Maass, A. , Salvi, D. , Arcuri, L. and Semin, G. , â€Å"Language Use in Intergroup Contexts: T he Linguistic Intergroup Bias†, Journal of Personality and Social Psychology, Vol. 57 No. 6, 1989, pp. 981-93. Tajfel, H. , â€Å"Social Psychology of Intergroup Relations†, Annual Review of Psychology, Annual Reviews, Stanford, CA, 1982, pp. 1-39. Cultural Differences 23