The Mental Health Act By Charlie Gordon - 1001 Words

In 1959, the Mental Health Act was passed to stop the difference in mental hospital and other hospitals. Before this act mental illnesses were looked at differently. People with mental disabilities were put in asylums. Now the world sees that differently because we include them in everyday life. In Flowers for Algernon, Charlie Gordon experiences having a mental illness, and learns how to live a normal life after a life changing surgery. Charlie’s surgery changes his life for the rest of his life. Charlie Gordon lived in New York City at the age of 32 with a mental disability. He attend Beekman College Center for Retarded Adults to try to learn to read and write. His teacher, Miss Alice Kinnian, suggested him to take part in an†¦show more content†¦Donner, fire Charlie. He also learns the social skill love. He sees Miss Kinnian as his love, but she tells him that she is the only women in his life that he know well, and to go talk to other women. He eventually does this and finds interest in other women but they don t go very well. The Charlie before the surgery didn’t know much about his childhood, but the smarter Charlie had flashbacks of his childhood like how his mother used to love him but then didn’t and sent him away. One day he ventures to go see his father in his barber shop, but his father doesn’t recognize him and Charlie leaves without revealing who he is. Charlie then realizes that he needs to be put on the committee of this experimen t because he thinks he sees a flaw in the experiment which he later proves to be true. He proves that he will slowly fall back to the stage he was at before the operation. Just about right after he finishes this, Algernon dies and Charlie buries him in his backyard. Before he stops progressing and starts degressing he goes to visit his mother and sister. After regressing back to his old self, he goes to get his job back at the bakery. After seeing Alice again at the school, he thinks people feel sorry for him and goes to live in the Warren State Home. Charlie experiences drastic changes throughout the story. All of them are mentally due to the experimental operation he had. In the

African American History Is A Vital Part Of The United States

All histories are an important subject to teach in every academic levels; however, African American history is a vital part of the United States. America would not be the country she is today without the accomplishments of the slaves and founding African American scholars. Slavery brought about incredible trials and established perseverance with the African American population that future generations need to know about and learn from. History teaches us our errors and our successes; furthermore, it helps us determine our future directions. Throughout history there were countless African American leaders, Godly examples and heroes. It is the duty of all generations to teach about these men and women. There is a wealth of knowledge that all people, in all walks of life, and at all ages needs to learn. No matter what race a child is today, they need to know and understand what their ancestors went through, how they lived, more importantly what they did to not only survive but to thrive (Holt Brown, 2000). Some would say society around the world as a whole has evolved into a self-serving society. Through teaching the historical events of the ancestors this may help curtail the negative attitude that is running rampant today. It is vitality important that we have scholars who will continue researching and documenting history. The book â€Å"Atlantic Creoles in the Age of Revolutions† written by Dr. Jane Landers explains the impact of the slaves being used by many different nationsShow MoreRelatedAfrican American During The Civil War1235 Words   |  5 Pages African Americans Suffered During the Civil War Allison Wessels English 11- Period 5 Mrs. Blomme March 11, 2016 African American Suffered During the Civil War Outline: Thesis Statement: African American soldiers fighting in the Civil War. Introduction Introduce main points State thesis statement History of slavery Life of an African American slave Treatment Living conditions Work responsibilities African American soldiers Treatment of African American soldiers vs.Read MoreAfrican American Nontraditional Students Case Study966 Words   |  4 PagesAfrican American Nontraditional Female Students Recent studies indicate an increase in the numbers of nontraditional students returning to colleges; the enrollment of students ages 25 and older rose by 13 percent between 1997 and 2007. NCES (2009) reported that from 2006 to 2017, there will be a continual increase in enrollment to nearly 20 percent for this age group (Bonner et al., 2015; Kenner Weinerman, 2011; Ross-Gordon, 2011). According to the Bureau of Labor Statistics (BLS) there are 162Read MoreGrowing Up African American767 Words   |  4 PagesGrowing up African American 1 Growing up African American Growing up African American 2 I am a member of the African American group and I would like to tell you a bit about the group of when I am a part of. Let me start by saying that my African American group originated from Africa and growing up in America can be tough for people of my race, the African Americans. My group’s history is wide ranging spanning for many years and varying from region to region within the United StatesRead MoreSlavery Is A Fundamental Part Of American History1649 Words   |  7 PagesVictor R/ST 302 Question #1 Slavery is a fundamental part of American history and this country would not be where it is if it were not for the importation of the African American people, albeit against their wills this was a cornerstone of our country. Slavery is defined as a relationship in which absolute power and control is exerted over an individual’s life effectively leaving them with no liberty or much chance at a life of freedom as American citizens. Slavery overall cannot be attributed to beingRead MoreRacial Differences Between African Americans And Europeans1326 Words   |  6 Pagesracial characters like that in books and novels are formed by an African presence, a presence that has a three parts towards its development. The first part is through the â€Å"hierarchic difference† between African-Americans and Europeans, which was established years ago and is the simplest feature of the development. Basically, it is the established belief of Europeans’ academic dominance over tha t of Africans, and the view of Africans as ignorant and savage beast, not even humans. This belief is indeedRead MoreRelationships And Culture Of Early 19th Century America And Their Ramifications1526 Words   |  7 PagesLong Essay: Relationships of Vulnerable Groups to the Identity and Culture of Early 19th-Century America and their Ramifications Back in the early 1800s, the United States of America had been a country associated with the promise of liberty, autonomy from tyrannical rule, and the unalienable rights specified in the formative Declaration of Independence - life, liberty, and the pursuit of happiness. As a consequence of the formation of the country and its promises, several diverse groups had flockedRead MoreAfrican Americans From The Pacific Northwest Essay1445 Words   |  6 Pages1) Why did many African Americans come to the Pacific Northwest? The growth of the African-American population in the Pacific Northwest (including Washington State, Idaho and Oregon) expanded by 309 percent, between 1940-1950. Many simply came for employment, as WWII contract work gave African-Americans the ability to find steady work in shipyards, defense production opportunities, federal employee positions, Boeing Airplane Company (need for Machinists) and many other employment opportunities forRead More 14th Amendment -EQUAL PROTECTION UNDER THE LAW Essay939 Words   |  4 Pagesthis is the standard of society, but these ideas of equality have been fought over since the beginning of written history, and even in America today, prejudice still exists. To address these and similar problems, the founding fathers of this nation created a Constitution which included laws that dealt with individual freedoms. However great the founding fathers envisioned the United States Constitution, it did not form a perfect union and justice for all. America would have to amend, or add to, theRead MoreEducation And Complex Communication : Booker T Washington1071 Words   |  5 Pagespeople knew it would take some time for African Americans to progress as a race, and most importantly to join in contributing to an integral part of society. To say people knew might be a tough assumption to make, many people doubted this to ever be a possibility. One of the people who contributed to making this a possibility was Booker T Washington. Booker Taliaferro Washington was an African American educator, author, and advisor to presidents of the United States. Between 1890 and 1915, WashingtonRead MoreThe Black Colleges And Universities Essay1420 Words   |  6 Pagesthe individual sensation of feeling as though your identity is divided into several parts, making it impossible to have one unified identity†(Understanding W.E.B DuBois, n.d.). This proposal was brought forth by W.E.B Bois. He believed that African American’s were struggling wi th these repressed feelings of not knowing who they are; they could not combine their African background with their now developed American identity. This concept was developed in 1903, but is still very relevant today; one

Environmental Relativism And The Environment - 888 Words

There is a myriad of varying definitions for the word ‘culture.’ Instead of defining culture in general terms, it is often defined by how it is related to the environment; and consequently, how it is affected. Culture provides direction, and reason. Throughout history, people have remained stalwart and true to their roots and traditions. However, it has become evident that, with the changing environment, many traditional practices have had to adapt. Climate change is a key component causing this adaptation. Through reflecting upon environmental relativism, and cultural aspects, such as subsistence patterns, economic systems, and religion and world view, it can be concluded that the natural environment influences culture by causing†¦show more content†¦An example of organization in a culture would be its pattern of subsistence. Though often secluded in its own category, subsistence patterns are a form of social control. Nomadic pastoralism is a subsistence patter n used by the Sami Reindeer Herding tribes, in Scandinavia. These groups survive through herding deer, and performing what is necessary to ensure their herd’s survival. The Sami migrate to different locations in Scandinavia upon the change in weather patterns, hence the term ‘nomadic.’ (Sara, 2009, p.152) Therefore, moulding their pattern of subsistence based upon the changing environment is essential to their survival and prosperity. However, in 1978, The Reindeer Act was passed. This act, ‘introduced the administrative deer herding license as a means to control access to reindeer herding management’ (pg. 156) Consequently, each Sami tribe was secluded to one specific area of Scandinavia, as it was their ‘Norwegian right’ to a stable occupation, and a ‘raised standard of living.’ (Paine, 2004, p.30) Being secluded to a specific patch of land, all year round, did not work in favour for the Sami. The physical environment in w hich they were placed did not suffice their nomadic pastoralist needs consistently. The summer pastures did not suffice in winter, and winter did not suffice in summer. The organization and control necessary for cultural prosperity began to diminish; their culture began to suffer at the hands of the physical environment, andShow MoreRelatedEthical Ethics And Normative Ethics1078 Words   |  5 Pagesbe able to create an environmental ethic, one must have a sense of moral conclusion. Whether these morals are categorized through self-interest or obligation, meta ethics and normative ethics try to decipher these notions. To derive a normative ethic, meta-ethics needs to explain the language of morality, and how do humans come to a consensus of specific actions and thoughts. Ethics, by short definition, is how we (humans) relate to other beings (humans, animals, environment, etc.). Language suchRead MoreSchools of Thought Worksheet Essay1199 Words   |  5 Pagessource. General Terms Ecology A science that deals with the relationships between groups of living things and their environments (Merriam-Webster,  2014). Environmental justice A recognition that access to a clean, healthy environment is a fundamental right of all human beings (McGraw-Hill,  2003). Environmental science The systematic, scientific study of our environment as well as our role in it (McGraw-Hill,  2003). Ethics An area of study that deals with ideas about what is good andRead MoreWhat Are The Four Primary Types Of Human Adaptation?1685 Words   |  7 Pagesof human adaptation: genetic change, developmental adjustment, acclimatization and cultural adaptation. Individuals may develop a successful adaptation with the help of biological evolution. i.e. genetic change, that is caused by the constant environmental stress, experienced by many generations. It is a well-known fact that those who can respond to certain stresses have better chances to survive longer and pass on their dominant genes to the future generations. Such evolution is also known as theRead MoreCultural Relativism in Business1590 Words   |  7 PagesCultural Relativism In Business Submitted to: Mr. Mehmood Ul Hassan Khalil Submitted by: Waqas Shehzad Class: BBA 5D Cultural Relativism: Cultural relativism is the view that all beliefs are equally valid and that truth itself is relative, depending on the situation, environment, and individual. Those who hold to cultural relativism hold that all religious, ethical, aesthetic, and political beliefs are completely relative to the individual within a cultural identity. Cultural relativism (CR) saysRead MoreEthical Ethics Of The Environment1447 Words   |  6 Pagesethical decisions, especially ones that deal with the environment, should be made per the ethical egoist’s standpoint. However, I believe that is wrong, and in the end, will destroy our planet. Ethical egoist are people who make moral decisions based on their own interest, and the only thing to have moral standing is â€Å"me†. Basically, meaning that â€Å"I ought to do this, for what is best in my interest and my benefit.† I believe this is bad for the environment because, not everyone thinks the same way. NotRead MoreEthical Concepts An d Principles Of Business Ethics1673 Words   |  7 Pages The increasing complexity of today s economy has heightened businesses responsibilities to protect consumers and the environment. Businesses have product knowledge and expertise far in excess of that held by consumers, and so they have an obligation above and beyond the sales contract (and let the buyer be aware) to exercise due care in preventing consumers and the environment from being harmed by their products. Organisations that follow Utilitarian ethics assess economic externality factors relatingRead MoreOrder Of The Public Realm1214 Words   |  5 PagesPlan 749 Urban Planning, Exam 1, Kansas City Design Center September 30, 2016 2 Without order in the public realm the world we live in would be a very unorganized environment. When it comes to order within the public realm we have to thank planning, zoning, transects, and urbanism theories, because these strategies shape our environment as to what it is today. Authors such as Leon Krier, Emily Talen, Cliff Ellis, and Douglas Kelbaugh are theorist who have discussed problems with urban design and provideRead MoreEthics in the Workplace1201 Words   |  5 Pagesthe integrity of the company. The ends justify the means is the common thinking in business but in terms of ethics what is considered morally right is the one that counts. Classical normative ethical philosophies include relativism, pragmatism, behaviorism and positivism. 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Hardin argued that unregulated exploitation would cause environmental depletion. What is environmental science? Name several disciplines involved in environmental science. Environmental Science is the study of how the natural world works and how humans and the environment interact. Environmental Science in an interdisciplinary field which requires expertise from ecology, earth science, chemistry, biology, economics, political

Spiral Dynamics - The Various Leadership Theories

Question: Describe about the Leadership for Spiral Dynamics. Answer: Introduction Leadership is the act or action of leading a group or groups of people in an organization towards a particular goal. A leader is someone who assumes the position to lead the people to the required objectives. Leadership is most effective when there are people to drive, in this case, a team of people who will be geared into the same direction, staff (people who are willing to work with the organization towards achieving its objectives and are responsible to the people assigned to them(Beck and Cowan, 2014). Staff should be ready to work without being followed up thus showing commitment to their responsibilities and should be proactive. However being a leader is not the same as being an effective leader. An effective leader is one who leads by example, and other people tend to follow because they believe that they are doing the right thing. All leaders should strive towards being effective leaders and not just leaders(Best, 2014). The case of Gerald GichuruWanderi Mr. Gerald GichuruWanderi is a business entrepreneur with a chain of stores in the grocery and agriculture industries in Kenya. He is an entrepreneur who has conquered the agriculture industry providing solutions to agricultural products such as cabbages, tomatoes, carrots, watermelons, onions, paw paws, French beans, eggplant, and broccoli among other horticultural products(By, Hughes and Ford, 2016). With his products, he has been able to use agencies to export them to other countries thus providing solutions to many. Through his Wanderi farm produce company he has been conquering the vast industry. His unique characteristics which are his open-mindedness, his risk taking and tolerance attitudes, his persuasiveness, his versatility to provide support to his staff, his decisiveness among other features have enabled him to thrive in the business(Chhokar et al. 2013). Mr. Wanderi is a model of success to many as he started out as a hawker hawking sweets, biscuits, juice(s) such as afia, soda, water among other products in Karatina, Nyeri County Kenya. With his small savings, he, later on, moved out to Nairobi to seek for greener pastures. He started a small grocery shop. With help from his wife and two children, they managed to run the business for a whole year after which he expanded the business to contain butchery, grocery store, and a small hotel. Due to its business being a proprietor type of business he was able to employ the services of his family(Curlee and Gordon, 2013). He was later on forced to hire three people to help out with the work. Mr. Wanderi was very enthusiastic and was highly motivated. He moved on to join SACCOS and other tertiary financial institutions where he secured loans to continue his developments. With his loans, he went on to purchase a piece of land in his rural area Karatina where he began farming projects as his family continued with their Nairobi business. He began producing products such as watermelons and onions which he used to sell to the market(Day, 2014). He later on went on to lease out pieces of land to continue with his farming. With many pieces of land, he had to increase his manpower thus his staff increased. He motivated his employees to work hard explaining to them his rise to the success level he was in and that it is possible to go to extreme success levels(Dinh et al. 2014). With his farming skills, he employed techniques such as grafting, constructed greenhouses, used drip irrigation and created his water sources such as boreholes for farming instead of relying on rainwater and other sources of water that are unreliable and not readily available(Fairhurst and Connaughton, 2014). He went on to seek the expertise of agricultural officers and after his produce sale, he employed his agricultural officers who were readily available to inspect the progress of the crops. With tim e, he increased his agricultural product range to not only watermelons and onions but also cabbages, tomatoes, carrots, paw paws, French beans, eggplant, and broccoli. The favorable conditions for farming in the area enabled Mr. Wanderi to increase his range of products. In due time, he managed to know people who export their green produce and formed alliances with them. He developed a packing franchise in his main offices to pack his produce and later ship it. He managed to increase his staff number from initially three to five hundred including the farmers, drivers and their touts, agricultural officers among other relevant staff. He closed down his wifes proprietor and opened up a supermarket for her increasing the team number whowere all well remunerated accordingly. The couple used to encourage everyone from their humble beginnings to their current state. With entrepreneurship being the only ship that the family could sail in, they managed to grab all opportunities that were coming their way. They seized them and all challenges that they were coming across they used them as stepping stones and faced them in full regalia. His success enabled him to create a company dealing in horticultural products and horticultural problems educating the innocent young farmers who would want to join the industry on how to start and grow in the business. Hawkers who heard and learned of his success story were well motivated not to look down on their jobs and respected the Kenyan phrase kazinikazi. An evaluation of the leader by referring to concepts theories Based on the various leadership theories which are; Great Man Theory. This theory was existent in the 19th Century and argued that only a man could lead. It further on goes to state that great leaders are born and are not made. It, later on, explains that given tough and tight situations, great leaders will rise due to the harsh conditions. Trait Theory. This theory, unlike the great man theory, goes on to argue out that people are born with the features that enable them to lead others either born or are made with certain qualities that will make them excel in their leadership roles. The qualities may be intelligence, a good sense of direction and responsibility, creativity and other virtues that a good leader should possess. The trait theory focused on analyzing mental, physical and social characteristics to gain more knowledge of what is the attributes or the combination of features that are common among leaders. This theory, however, has many shortfalls. Behavioral Theory. This theory is of the opinion that there are two types or categories of leaders who are those concerned with the people and those involved with the tasks. It further on goes to state that leaders are made and not born. Contingency Theory. This theory argues that there is no central way of leadership and that leadership is as a result of certain situations and further on goes to state that certain people perform at their maximum level in some locations but minimal performance level when taken out of the situation(Goethals et al. 2014). Transactional Leadership Theories/exchange theories of leadership. This theory is characterized by a transaction made or carried out between the leader and followers. The relationship between the two is positive and mutual. For the leadership to be successful, the leader must find a way to remunerate his follower Transformational Leadership Theories. States that through individual interaction with other people, he or she can create a relationship that later on results in trust. It is argued that the leadership theories are categorized by the aspect to which defines the leader the most. A leader can be evaluated by: Is or her delegation of authority along with the responsibility to hisher people. In our instance, Mr. Wanderi was delegating responsibility by expertise. If one has special skills or talent on handling a certain task such as management, Mr. Wanderi was allocating managerial tasks to them such as administration of the farm, etc(Goleman, Boyatzis and McKee, 2013). If the leader were to walk away from the organization, how would the team's effectiveness and resultsbe impacted? A practical example is Steve Jobs who was an American information technology entrepreneur who was the co-founder, Chairman, Chief Executive Officer and majority shareholder of Pixar Animation Studios and was forced out of Apple in 1985 following a long power struggle. The story illustrated shows how his absence affected the overall organizations results. If the leaders were true to his leadership and entrepreneurial responsibilities walking away from a better course would change him. For Steve, he walking out of a company that he had started and seen it rise from ashes to a multi-million dollar project was devastating for him. It made him feel like he had let his generation of entrepreneurs down having dropped the baton on them as it was passed to him but this walking away later turned out to be a game changer in his career. He came up with NeXT and PIXAR Animation Studio s(Hirst et al. 2015). His or her ability to foster the effectiveness of others. In the example of Steve, according to William Simon, co-author of iCon; illustrates that Steve Jobs was so great since he demanded so much out of an individual that made them achieve the targets put before them. He believed that being polite and gentle never produced the results that he required. His or her approach to coaching or mentoring others. For Mr. Wanderi he has a positive mindset on mentoring and mentorship and that anyone can make it provided, they put the correct mindset and have the drive to chase their dreams(Hoyt, Price and Poatsy, 2013). If in the start of a project, the leader gives a clear picture of the desired outcome or he or she is likely to change the picture along the way. Effective leadership requires that the leader has clarity on what he or she wants for his or her organizations regarding starting new or continuing old projects. His or her general expectations of others. For Mr. Wanderi he expects the best and is very demanding on other people. He expects people to be proactive and does not encourage supervision of individuals, but he is of the opinion if you are doing something give it your all which is a hundred percent. Leaders track records of success and achieving great results measured by the organization and group performance. Using the example of Steve, with Steve Wozniak, they sold Apple II which was a successful mass-produced personal computer thus success to them. Steves success in computer revolution enabled him to become an icon at a very tender age(Landis, Hill and Harvey, 2014). The general view of the leader. i.e. on a scale of one to ten how would you rate the manager regarding his or her products etc. are his products customer oriented does products solve vast problems that are existent in the world. For a leader to have a ten out of ten, this would mean that his products can address the current challenges that are existent in the world(Lozano et al. 2013). Values and qualities that the leader holds high with the people he or she hires in his or her organization. Some of the values can be innovativeness, thinking different, etc. these two values are two among the values that Steve Jobs held high. In our case, Mr. Wanderi encourages innovativeness of his staff. H trains his staff on his requirements among other things. Finally, a leader can be evaluated by the values that are close or relevant to his or her professional life. In a similar situation, this is a discussion of how you would do it differently. Being in the shoes and position of Mr. Wanderi, having staff under my control and people that I have given the authority to inspect the farms for me and ensure everything is running smoothly, this includes when I am there or not. I would lead my organization in a different way by first enhancing corporate social responsibility such as donating books, writing materials, cleaning the environment being the chieftain showing the people how to do it e.g. slashing the grass, visiting the old and sick in the hospital. In a case of job vacancies, I would encourage the people that I have put in charge of employment to sought out after the local communities around the area, etc. Again being the leader, I would encourage innovativeness of the staff i.e. for every staff that comes up with an innovative idea towards the company that is practicable there is a reward or each and every one of them. I would also build the infrastructure around that area i.e. roads, light along the highways and streets, construct stage shades that have seats where people are waiting for matatus will seat instead of having to stand. I would also employ the services of other competing businesses staff that have moved out from previous heir companies to seek out after greener pastures. With their skills and past experiences with our competitors, it will be possible to learn from our competitor's techniques. Thus we will be able to devise a method of competing with them having known a little about them from an inside source(Shapira, 2014). Conclusion Despite all this, I would still go ahead to create seminars by networking with other large-scale exports and companies offshore to educate people on smart farming. By doing this, it will enable them to learn ideas that will help them in their farming. I would again go on to talk about banks and other tertiary financial institutions to create platforms for educating the young farmers on how to get funding. For Kenya, with the new bill that was signed recently by the president of banking i.e. the new law regarding bank loan interest rates I would encourage the locals to take loans to boost their produce. Again, I would merge with others and create marketing platforms for the farmers who lack platforms to market and sell their agricultural products. With help from the government i.e. The Ministry of Agriculture Livestock and Fisheries, I would form alliances with other countries to conduct free soil sampling for the farmers to enable them to get knowledge on the different soil types tha t they have and the various horticultural products that can do well with their soil samples(Ulrich, Zenger and Smallwood, 2013). These problems can be collectively solved by the partnering countries university students who study for agriculture and agriculture-related courses thus giving the students exposure thus also promoting the education system in the respective countries. With this in mind, quality education will be provided to the students and quality crops will be cultivated(Waddock, 2015). Recommendation Given being the leader, I would create public awareness on these horticultural products by producing brochures which will be circulated by the Ministry of Agriculture Livestock and Fisheries and other institutions that deal with agricultural produce.To those who know about the products and dont know about their health benefits through the mass media such as television stations and radio stations(Wu, 2013). I would encourage shows to be conducted concerning their health benefits and a healthy living thus a healthy nation which will enable a country's citizens to be strong for them to carry out their respective tasks(Zaccaro, 2014). Finally, as the Chief Executive Officer of my organization, I would conduct sponsorship programs for needy and bright students who lack the resources for their education yet are bright. Having done this, I will have made a child's future bright as a candle loses nothing by lighting another candle(Ziek, 2014). Reference list Beck, D.E. and Cowan, C., 2014. Spiral dynamics: Mastering values, leadership and change. John Wiley Sons. Best, j., 2014. Governing failure: provisional expertise and the transformation of global development finance. S.l.:cambridge university press. By, R.T., Hughes, M. and Ford, J., 2016. Change leadership: Oxymoron and myths. Journal of Change Management, 16(1), pp.8-17. Chhokar, J.S., Brodbeck, F.C. and House, R.J. eds., 2013. Culture and leadership across the world: The GLOBE book of in-depth studies of 25 societies. Routledge. Curlee, W. and Gordon, R.L., 2013. Successful Program Management: Complexity Theory, Communication, and Leadership. CRC Press. Day, D. ed., 2014. The Oxford handbook of leadership and organizations. Oxford University Press. Dinh, J.E., Lord, R.G., Gardner, W.L., Meuser, J.D., Liden, R.C. and Hu, J., 2014. Leadership theory and research in the new millennium: Current theoretical trends and changing perspectives. The Leadership Quarterly, 25(1), pp.36-62. Fairhurst, G.T. and Connaughton, S.L., 2014. Leadership: A communicative perspective. Leadership, 10(1), pp.7-35. Goethals, G., Allison, S., Kramer, R. and Messick, D. eds., 2014. Conceptions of leadership: Enduring ideas and emerging insights. Springer. Goleman, D., Boyatzis, R. and McKee, A., 2013. Primal leadership: Unleashing the power of emotional intelligence. Harvard Business Press. Hirst, G., Walumbwa, F., Aryee, S., Butarbutar, I. and Chen, C.J.H., 2015. A multi-level investigation of authentic leadership as an antecedent of helping behavior. Journal of Business Ethics, pp.1-15. Hoyt, C.L., Price, T.L. and Poatsy, L., 2013. The social role theory of unethical leadership. The Leadership Quarterly, 24(5), pp.712-723. Landis, E.A., Hill, D. and Harvey, M.R., 2014. A synthesis of leadership theories and styles. Journal of Management Policy and Practice, 15(2), p.97. Lozano, R., Lukman, R., Lozano, F.J., Huisingh, D. and Lambrechts, W., 2013. Declarations for sustainability in higher education: becoming better leaders, through addressing the university system. Journal of Cleaner Production, 48, pp.10-19. Shapira, R., 2014. Theory and Practice in Transformational and Charismatic Leadership Research and Leaders Tenures. Available at SSRN 2644737. Ulrich, D., Zenger, J. and Smallwood, N., 2013. Results-based leadership. Harvard Business Press. Waddock, S., 2015. Reflections: Intellectual Shamans, Sensemaking, and Memes in Large System Change. Journal of Change Management, 15(4), pp.259-273. Wu, B., 2013. New Theory on Leadership Management Science. Chartridge Books Oxford. Zaccaro, S.J., 2014. 2 Leadership Memes: From Ancient History and Literature to Twenty-First Century Theory and Research. The Oxford handbook of leadership and organizations, p.13. Ziek, P., 2014, January. Leadership communication competency: A practice of design. In P. Dover and S. Hariharan eds., Proceedings of the 2nd International Conference on Management, Leadership and Governance (pp. 317-322). Wellesley, MA: Babson College.

Competitive Advantage Of Management Account - Myassignmenthelp.Com

Question: Discuss about the Competitive Advantage Of Management Account. Answer: Introduction: Activity-based costing method was originally introduced in the year of 1980, and it address various issues related to traditional standard-cost systems. Traditional methods of costing only use three categories of cost that were labor, materials, and overhead. It must be noted that manufacturing companies generally smidgen the factors related to labor and materials which were used by the products on individual basis. Cost systems of these companies allocate the indirect and support cost with those measures which had been already decided such as direct hours of labor and direct labor dollars. Later, various issues are faced by the organization because of which new approach related to ABC model was introduced by the experts. This new approach was developed by Kaplan and Anderson and it was named as Time-Driven Activity-Based Costing (TDABC) (Kaplan Anderson, 2004). TDABC is a simple and elegant option available for companies for the purpose of determining the cost and capacity utilization of their process and it also help the companies in determining the profitability of orders, products, and customers. It provides better cost management which automatically improves the cost management systems and address all issues related to this system. Managers obtain accurate information in context of cost and profitability which help the managers in managing the project. TDABC also justify the product variety and mix, price customer orders, and it also manage the relationship between customer and company which provide benefits to both the parties (Akhavan, ward Bozic, 2016). This paper states meaning and different elements related to TDABC and also discuss the reliability of private organization in Australia on this model of costing. For the purpose of understanding this new approach in better way, we chose Wesfarmers Limited as case study. About Wesfarmers: Wesfarmer is originally incorporated in the year 1914 and it incorporated as Western Australian farmers' cooperative, and later this company has grown as one the largest listed companies in Australia. Headquarter of this company is situated in Western Australia and diverse business operations of this company includes supermarkets, hotels, liquor, and convenience stores. It also includes home improvement, office supplies, department stores, etc. Wesfarmers also diversified its business in different industries that are chemicals, energy and fertilizers, industrial and safety products and coal. Wesfarmers is considered as largest private sector employers with almost 220,000 employees employed in Australia. It must be noted that this company has shareholder base of almost 530,000 employees (Wesfarmers, n.d.). The main object of this company is to provide satisfactory returns to its shareholders by ensuring discipline in financial matters and effective management of a diversified portfolio of businesses. Wesfarmers mainly focus on effective and efficient management of each activity of the group which is ensured through strategy development and execution of strategy and also through the day to day operational performance. Each and every decision of the organization is taken and guided by the divisional board of directors or relevant committee which includes the Wesfarmers Managing Director and Finance Director (Wesfarmers, n.d.). TDABC its different aspects: Traditional model of ABC creates issues for various organizations, especially for those organizations which operated its business on large scale. It is difficult to implement this model because of high cost related to interviews and survey or people. This model is costly because it involves costly-to-validate time allocations. Maintenance and updating of this model is also difficult in following manner: Difficult to change the processes and resource spending. Addition of new activities. It is complex to diversify the individual orders, channels, and customers (Kaplan Anderson, 2007) . For the purpose of dealing with the above stated issues, Kaplan and Anderson introduce new version of traditional model of ABC, and this model mainly consider only two elements: Unit cost related to supplying capacity of resources. Required time for performing any activity. In other words, TDABC is the updated version of original model of ABC which helps the organization in identifying the cost and profit enhancement opportunities. Some relevant features of the TDABC are stated below: TDABC helps the organization in easy estimation of costa and it is easy to install this model. It is easy to update this model for the purpose of showing changes in processes, order variety, and resource costs It incorporates the resource capacity and also highlights the unused resource capacity for the action of the management. It reflects thee time equations which ensures variation in orders and handle customer behavior. TDABC simplifies the process of costing by removing the requirement of interview and survey employees for the purpose of distributing the cost to the activities before taking them to the objects of cost. This model helps the organization by directly assigning the resource cost to the cost objects by using an elegant framework which considers only two factors. First it calculates the cost related to supply resource capacity, and secondly it uses the capacity cost rate for driving departmental resource cost to cost objects by estimating the demand for resource capacity which is required by each cost object (Santana, et al. 2014). Difference: Above stated section of this report states different features of the TDABC which help the organization in achieving effective cost management in the organization. This costing technique is considered as updated version of traditional method of ABC model and it is completely different from other techniques of costing. Difference between TDABC and ABC TDABC and other traditional methods of costing is discussed in detail below: TDABC ABC: Activity based costing is the method which is accurately considered by the management of the organization for allocating the cost to the consumers and products in different departments and processes. There are number of organizations which failed in implementing the ABC model because of the resistance related to behavior and organization in context of introduction of new idea. The main reason behind the pitfall of ABC model is, it treats most variable organizational costs as variable and radiant in acknowledging the chances of unprofitable customers. The difference between ABC and TDABC is stated below: TDABC ABC It is not an expensive model and very easy to update. This model is very expensive in nature and not easy to update. It is very simple to implement this model as it considers only two easy parameters for determining the cost. It is not easy and simple to implement this model because it considers various factors. This model helps the organization in identifying cost and profit enhancement opportunities (Hoozie, 2014). It does not identify any such opportunities. Traditional costing system TDABC: Under traditional costing methods allocation of factory overheads to products is actually depends on the production resources consumption. In this, overhead generally applied is relied on the amount of direct labor hours consumed or machine hours used. Issue related to traditional costing is that factory overhead is generally higher in comparison of basis of allocation, so that little change occurred in the consumption of the resources volume initiates big change in the amount of applied overhead. There are number of manufacturing organizations which use these traditional costing methods for the purpose of allocating the manufacturing overheads to the units produced. Those organizations who use traditional costing method makes the assumption that element related to volume are the underlying driver related to manufacturing overhead cost. In this type of costing methods accountant allocate the manufacturing costs only to the products. In other words, traditional costing methods do not allocate non-manufacturing costs which is associated with the production of an item such as administrative expenses. Generally, organizations use this method in external financial reports because it defines the cost of goods sold. TDABC is the model which determines the cost by identifying the capacity of department and process. Under this technique of costing, cost is mainly allocated by relying on the capacity of resources and time required for performing any activity of transaction. This model is very effective in nature and eliminates all the issues raised by traditional methods of costing. If demand or work in context of these activities reduced, then also TDABC performed its work effectively by estimating the volume related to resources released. After considering various aspects of TDABC, it can be said that this model of costing is very simple in nature and it is easy to update this model. This model shows different characteristics of an activity such as capacity of resources and time equations. TDABC model is suitable for both large and small scale organizations and also a best technique for present environment of business. Difference between the two is stated below (Ratnatunga Balachandran, 2012): Traditional costing techniques TDABC It fails in considering the non-manufacturing cost. It considers all types of cost and does not depend on single cost. Different elements are considered in this. Only two elements are considered in this. Allocation of factory overheads to products is actually depends on the production resources consumption. Both large and small scale organizations can rely on this model. TDABC and Wesfarmers: Wesfarmers Annual report for the year 2016 states that resource business of the company faces various difficulties in this year. Organization is focusing on reducing the cost and take actions to manage their cash flow at the time when prices related to coal are low. Organization considers the fact that it is possible to create value in the industrial division and its business. Wesfarmers operate their business in such a way so that they can derive the best value for their shareholders. It is possible for Wesfarmers to achieve all their targets and maintain all their cost by implementing time-driven activity-based costing system. This system of costing helps the organization in reducing their cost and managing their business in better way. TDABC helps the Wesfarmers in following way (Wesfarmers, 2016): After implementing the TDABC, organization eliminates the requirement of interview-and-survey process in context of different resources. This method of costing helps the organization in maintaining reliable accounts which are accurate in nature by dealing with different issues occurred in manufacturing process. Organization can reduce the time of processing needed for analyzing the data. It simplifies the cost management system of the organization which helps the organization in addressing different issues. Updating and maintenance of this costing method is very easy (Pernot, Roodhooft Abbeele, 2007). Conclusion: Activity based costing is the traditional and important method of costing, but it has various shortcomings. ABC is considered as original model of costing and it is not suitable for every organization. New version of original model of ABC is introduced by Kaplan and Anderson, and this new version is named as time-driven ABC. This new and improved model of ABC reduce the requirement of data, and it consider two significant factors of organization that are capacity and cost in lieu of resources, and time required for the purpose of performing any activity. References: Akhavan, S. ward, L. Bozic, K. (2016). Time-driven Activity-based Costing More Accurately Reflects Costs in Arthroplasty Surgery. Clin Orthop Relat Resv., Volume 474(1). Hoozie, S. (2014). A comparison of activity-based costing and time-driven activity-based costing. Available at: https://calhoun.nps.edu/bitstream/handle/10945/47751/Hansen-A-Comparison_2014-08.pdf?sequence=1. Accessed on 23rd January 2018. 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