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Can Machines Think Or Not - 2532 Words

Can Machines Think? For years there has been much debate on whether or not machines can think, but there is little understanding of the importance of figuring out the answer. While it is imperative to know the cognitive abilities and powers of computers, there is much more in depth reasoning. As these machines play a vital role in our everyday lives, we are becoming more and more dependent on them. Throughout this essay, I would like to present my argument as to whether or not I think machines are able to think. Although a thinking machine does not exist yet and we cannot prove that one will ever be created, I would like to argue that I do not think a machine that obtains consciousness and thinking abilities could ever exist. I would like to start this by including characteristics of thinking machines, and then later defining what it means to me a machine and what it means to be human. Following this, I include a test of intelligence for machines if one is ever in existence, an d later I mention what the criteria for intelligence is. Along with this, I include many arguments held by philosophers and I support my opinions with credible objections. I conclude that while I do believe that machines will never be able to think, with evolution it is possible for them to acquire certain characteristics similar to those held by humans. According to Alan Turing in the W. Mays article, â€Å"Can Machines Think?† it is not only interesting, but it may be necessary to test theShow MoreRelatedAnalysis Of Alan Turing s Can Machines Think?1587 Words   |  7 PagesOn his essay â€Å"Can machines think?† Alan Turing, a great mathematician, and creator of the Turing Test presents us with the initial concept of what is now considered artificial intelligence. He states that eventually, as time progresses, machines will be able to think like humans. But, can a machine really think like a human? Can a machine even think on its own, or it is just based on hu man science and engineering to make computer systems perform tasks that require intelligence when done by humansRead MoreArtificial Intelligence Is An Idea That Machines Can Think And Make Decisions Just As Us Humans?1807 Words   |  8 PagesArtificial Intelligence is an idea. An idea that machines can think and make decisions just as us humans can. With an ever growing knowledge of technology, we have seen a major impact from Artificial Intelligence and it will continue to impact our lives. One future impact of AI is its use in the judicial system. Judicial systems exist all around the world, in one form or anther, each with different laws and policies, but all judicial systems can be significantly impacted by AI. However, the questionRead MoreCan Artificial Consciousness be Possible?868 Words   |  4 PagesCan artificial consciousness be possible? 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Although Turing argues that computers can think, there are many arguments, such as Searle’s Chinese room argument, and defenses that I will present that support SearleRead MoreThe Mind And Machines, An Oxymoron?1365 Words   |  6 Pag esMinds and Machines, an oxymoron? Can machines think? This question, addressed by Descartes and Turing, leads to discussion of how thought is constructed and what is the mind made of. At the heart of the debate, there is a schism between Cartesian dualism and functionalism. Language is a method considered by both sides as evidence of thought and provides the test for intelligence. This essay will look at Descartes’ objections and Turing’s arguments for whether machine can ever think. This essay willRead MoreWhat Does It Mean?1587 Words   |  7 Pagescasual in our everyday lives that we sometimes take it for granted and never really think about the process of â€Å"thinking†. What does it mean to â€Å"think†? 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Contextual factors on the adoption and infusion of ABC Free Essays

The chief research aims of this survey are to look into the influence of certain contextual factors on the execution phases, acceptance and extract of ABC, and besides to look into whether the acceptance and extract of ABC better Persian fabrication houses ‘ public presentation ( fiscal and non fiscal ) This chapter provides a treatment to which findings reported in Chapter five are able to supply replies to the research inquiries and achieve the research objectives set out at the beginning of the research. The findings of this survey supply groundss in three distinguishable positions: execution phases, acceptance, and extract of ABC and in these countries are tested three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Therefore, the following three subdivisions discuss the consequences related to three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. We will write a custom essay sample on Contextual factors on the adoption and infusion of ABC or any similar topic only for you Order Now Following subdivision provides treatment on hypotheses 7 which predicted that the effects of each contextual factor on ABC execution phases are changed. Then relationships between execution phases, acceptance, extract of ABC and organisational public presentation are presented. Following subdivision provides treatment relationship between execution phases, acceptance, extract of ABC and organisational public presentation. The following subdivision the deduction of the survey, and discusses about both theoretical and practical deductions. This is followed by the treatment on the survey ‘s possible restrictions. For get the better ofing such restrictions, several suggestions are presented for future research. Finally, in the last subdivision, decision on the overall findings is presented. 6.1. Technological factors and ABC 1 ) Degree of information engineering quality ( IT ) : Hypothesis one that predicted the positive consequence of IT on three positions of ABC was non supported. IT did non significantly affect the execution phases, and extract ABC. Furthermore, it was found that IT to be negatively related to ABC acceptance. As reference in old chapters, acceptance has been the chief event in ABC surveies. In this survey that ABC execution was considered as the seven phases procedure, ABC adoptive parent was defined as a house who meet at least phases 4 or supra. It means the ABC acceptance is vary from ‘plan to follow ABC ‘ to ‘ABC have adopted ‘ . The consequence indicates the negative consequence of IT on ABC acceptance. This determination is considered with survey by Krumwide ( 1998b ) who find that high degree of information system ( IT ) may force houses to reject ABC before following. She argued that houses in high information system quality that are satisfied with information provided from bing system might be loath to put their resources in following ABC system. It seems that houses who have non reached the acceptance phase besides invest in a big sum of resource on IT. Possibly excessively much IT takes the focal point off from following ABC. These consequences suggest h ouses without high IT quality possibly more able to follow ABC. This survey used seven execution phases and defined extract ABC as the phase seven â€Å" Used extensively † . For analysing â€Å" extract ABC † merely ABC adoptive parent houses are included in the sample ( n = 33 ) . In the phase seven, ABC information is used outside the accounting section for determination devising. This phase is frequently cited as an of import end or ABC success. However, accomplishing this end can be hard ; some research workers believed that organisational factors have consequence on extract ABC more than the other factors ( e.g. , Shields, 1995 ; Krumwiede, 1998b ) . The IT did non play important function for houses to travel higher execution phases of ABC and accomplishing infuse ABC. Besides this consequence is non congruity with of Krumwiede ( 1998b ) who find positive consequence of IT on extract ABC, it seems the comparatively little sample size for the extract analysis failed IT playing important functions. 2 ) Degree of merchandise diverseness ( DIVER ) : In this survey DIVER relates to the assortment of merchandises that are manufactured by a house. H ( 2 ) provinces that degree of merchandise diverseness has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract. Hypothesis ( 1 ) was partly supported and the consequences suggest that there is a positive and important consequence of DIVER on ABC execution and ABC acceptance, but grounds shows DIVER did non significantly affect ABC extract. This suggests that as merchandise diverseness is high, the houses make greater following ABC and besides they are motivated to run into higher phase of ABC execution. These happening supported by many research workers ( e.g. , Bjornenak 1997 ; Clarke et al. , 1999 ; Krumwiede, 1998b ; Cagwin and Bouwman, 2002 ; Brown et al. , 2004 ) . They believed that high degree of merchandise diverseness increase the demand of more accurate costing systems which is a primary ground for following a new bing system such as ABC. This is what Cagwin and Bouwman ( 2002 ) where they argued that traditional cost systems has some failing ( e.g. , distorted the cost of merchandises ) and this failing in high degree of DIVER will be addition. The consequence suggests that merchandise diverseness increased the houses are more likely to utilizing ABC system. So for get the better ofing this failing the houses that produce more than five merchandises tend to be more likely to utilize ABC than houses with fewe r products.. DIVER does non play an of import function in extract ABC. This determination is contestant with Krumwiede ( 1998b ) found similar consequence. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) suggest that organisational factors are more of import than technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by other variables. Furthermore, possibly the comparatively little sample size for the extract analysis failed DIVER playing important functions. 3 ) Degree of operating expense ( OVER ) : The step of OVERE involved with the measuring of house ‘s cost construction and per centum of operating expense calculated and applied as a value of OVER. However, the descriptive statistic consequence ( table 5.15, p.190 ) shows in 52.7 % of houses, more than 24 % of entire cost is overhead, which is high degree of operating expense. These findings are rather similar to Xiong et Al. ( 2008 ) where they found that in Chinese fabrication houses the per centum of fabricating overhead disbursal have increased in recent decennaries. Furthermore, many research workers believed that the operating expenses allotment method in traditional costing system is non accurate, therefore the higher degree of overA ­head is the chief ground for altering the traditional costing system to new cost accounting systems such as ABC ( Narong, 2009 ; Xiong et al. , 2008 ) . H ( 3 ) that was antecedently expected a positive consequence of degree of operating expense on three positions of ABC is marginally supported. However, the determination shows mixes consequences and propose three different functions for relationships between OVER and execution phases, acceptance, and extract of ABC system. In execution phases, OVER is non an of import factor finding execution phases. In ABC acceptance, OVER positively influence the ABC acceptance. Furthermore OVER effects extract of ABC negatively. Kaplan ( 1991 ) believed that the overhead allotment system falsify the cost in traditional costing systems. The positive consequence of OVER on ABC acceptance is consistent with many research workers ( e.g. , Brent, 1992 ; Sohal and Chung, 1998 ; Wynder, 2008 ; Cagwin and Bouwman, 2002 ; Foster and Swenson, 1997 ) . The consequence suggested the houses with high OVER are more likely to follow ABC. Krumwiede ( 1998a ) argued that in low degree of overhead cost is a lower potency for cost deformations, and in this status, the benefits of ABC may be limited. In high degree of operating expense, potency for cost deformations is high. ABC may cut down merchandise cost deformations well ; nevertheless, this status might force houses to follow ABC system. In contrast houses with low OVER are more likely to finish acceptance procedure and meeting extract ABC. Besides this consequence is non congruence with of with Krumwiede ( 1998b ) who found that OVER does non impact extract ABC, is congruity with many research workers who found that the major trouble faced by following ABC successfully was finding of cost drivers and developing an activity lexicon ( e.g. , Khalid, 2005 ; Anand et al. , 2005 ) . They indicate that the higher the grade of OVER, the higher trouble is for happening cost drivers is. So it seems the troubles for happening accurate cost driver within acceptance phases hinder the houses to make extract ABC ( last phase ) . However, the determination shows mixes consequences for OVER and propose three different functions of OVER on three positions of ABC. This determination contestant by the invention theory that indicated a variable may hold different consequence on different phases ( Cooper and Zmud, 1990 ) . The overall consequence for over indicate the effects of OVER on three positions of ABC are changed. 6.2. Environmental factors and ABC 1 ) Perceived environmental uncertainness ( PEU ) : From expletory factor analysis for PEU, three constituent factors were extracted: â€Å" perceived environmental uncertainty-industrial † ( PEU-IND ) , â€Å" perceived environmental uncertainty-financial † ( PEU-FIN ) , â€Å" perceived environmental uncertainty-economical † ( PEU-ECO ) . Three dimensions of PEU measuring are based on gauging the predictability in many facets included: house ‘s providers, rivals, clients, financial/capital markets, authorities regulative, labour brotherhoods, and economic sciences, politics/technology. As shows by the descriptive statistic ( table 5.17, p.191 ) PEU in all factors have average tonss above 3.00. It means the economical activities of Iran are surrounded by high degree of sensed environment uncertainness ( PEU ) . In this status the houses may non be able to foretell future easy therefore impede them to implement ABC or other new advanced accounting system. Hypothesis 4 that provinces that PEU has a negative consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is marginally supported. From three dimensions of PEU merely PEU-FIN affects negatively ABC execution, all three dimensions of PEU negatively affect ABC acceptance. Furthermore, PEU-FIN affects positively ABC extract. As expected, PEU appears to play a major function in the acceptance ABC. There are negative and important relationships between all three dimensions of PEU and ABC acceptance, bespeaking the lower the grade of PEU, the higher purpose for following ABC is. Besides this consequence is inconsistent with of Anderson ( 1995 ) where found that environmental uncertainness promotes ABC acceptance, is consistent with Jusoh ( 2008 ) who found PEU negatively affect Balanced Scorecard Measures ( BSC ) use. Although the relationships between environmental uncertainness and the execution phases, acceptance, and extract ABC have non tested in the study surveies before, the extent of literature in other cost invention system ( e.g. , mark costing and balanced scorecard ) and direction accounting systems ( MAS ) supported these relationships ( e.g. , Gul, 1991 ; Lat and Hassel 1998 ; Jusoh, 2008 ; Chenhall and Morris, 1993 ; Hussain, 2003 Ax et al. , ( 2008 ) . The common decision of these surveies is that when the environmental uncertainness is considered high, directors holding less entree to information needed to do determinations and can non delegate chances to the results of the determinations. It seems under unsure conditions, director ( possibly for cut downing the hazard of the altering system ) does non supply resources for implementing new invention system such as ABC. The low rate of utilizing ABC in Iran ( 6.91 % ) may explicate with this determination. In contrast, merely one PEU declines, PEU-FIN positively affect ABC extract. This consequence indicated that after houses adopt ABC system, the higher PEU-FIN motivates them to finish the execution procedure and involve to last phase ( used extensively ) or concluding end. PEU-FIN related to predictability of financial/capital markets aspect, it seems in unsure environment fiscal resources are instable therefore ; steadfast collapsible shelter to rapidly make the concluding end of execution procedure, if they wait the cost might increase dramatically. Furthermore, these houses need to utilize ABC as chief system cost accounting system to better their cost accounting information. These acquiring consequences are consistent with Anderson ( 1995 ) who indicated that environmental uncertainness promotes ABC. Furthermore, more late Ax et Al. ( 2008 ) found that the execution of mark costing was correlated with the degree of PEU. The overall determination indicates from three decline of PEU, PEU-FIN has important consequence on three on three positions of ABC. However, an of import determination of this survey is that PEU-FIN is besides associated with ABC extract. There is important consequence with merely one decline of PEU on extract ABC. — Some pervious research workers propose that organisational factors ( e.g. , house size, preparation, and direction support ) may impact the extract ABC procedure more than the technological and environmental variables ( e.g. , Shields, 1995 ; Cooper and Zmud 1990 ; Krumwiede, 1996 ) . 2 ) Degree of competition ( COMPT ) : Competition refers to the grade of competition a house faces in a peculiar market. Hypothesis 5 which predicted the positive consequence of COMPET on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is partly supported. The COMPET positively affect execution phases and acceptance but COMPET is non an of import factor finding extract ABC. Malmi ( 1999 ) argued that competition influences the demand of accurate cost accounting information. The incorrect cost information in extremely competitory industries errors made, these errors may work by rivals instantly. Furthermore, Anderson and Young ( 1999 ) believed that in extremely competitory status, houses focus on sale monetary value and cost decrease. They argued that in this status new cost informations such as ABC are most valuable. Furthermore ABC may supply accurate and clear information that may assist tauten to cut down the cost. The determination that COMPET positively affect execution phases and acceptance quit similar to study consequence conducted by Cagwin and Bouwman ( 2002 ) who found that non-competitive state of affairss such as monopoly can take to utilize traditional cost accounting than with ABC. Furthermore, Anderson ( 1995 ) found competition played an of import function in conveying cost systems under direction review and improved the hunt for happe ning new cost direction attacks so high degree of competition encourage houses to follow ABC. In contrast, COMPET is non an of import factor finding extract ABC. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) believed that organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed COMPET playing important functions. 3 ) Business scheme: the accounting literature suggests that houses use peculiar accounting system, is depending on which scheme they adopt. Gosselin ( 1997 ) asserted that Miles and Snow ‘s typology is more appropriate for analyzing the issue of invention direction accounting systems such as ABC. This survey examined the grade to which houses emphasize each of the concern scheme types proposed by Miles and Snow ( 1978 ) who identified four strategic types of organisations harmonizing to the rate of alteration merchandises and markets: prospectors ( STRA-P ) , guardians ( STRA-D ) , analysers ( STRA-A ) , and reactors ( STRA-R ) . Prospectors are characterized by their dynamism in seeking market chances. Defenders have a scheme which is the polar antonym from prospectors they operate within a narrow product-market sphere characterized by high production volume and low merchandise diverseness. Analyzers stand between these two classs, sharing features of both prospectors and gua rdians. Reactors do non follow a witting scheme. As shows by the descriptive statistic ( see table 5.18, p.192 ) , most houses ( 32.4 ) adopt reactor scheme, prospector scheme is least adopted by houses ( 19.1 % ) . Hypothesis 6 ( H6 ) suggested that prospectors are more likely to be ( a ) in higher phases of ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser. H ( 6 ) is non supported. Although houses who adopt ABC employ a peculiar scheme, face-to-face with expected, analysers are more likely to be in higher phases of ABC execution and ABC adoptive parents Furthermore result indicated that extract ABC does non use a peculiar scheme. Although, the consequence did support hypothesis related to concern scheme, it shows analyser scheme with sharing advantages of both prospector and guardian is the best type of scheme to follow ABC and to travel to higher ABC execution. It seems in unsure environment that Persian houses faced, analysers houses have more tolerance and they can foretell necessary elements to do ABC acceptance determination, and to travel to higher ABC execution phases. These important determination is consistent with a statistical survey conducted by Bhimani et Al. ( 2005 ) where they found that scheme influenced the determination to see ABCM, scheme influenced the success of ABCM execution They asserted that houses will put more accent on peculiar accounting techniques or information, depending on which scheme they adopt. In contrast, the consequence indicated that for run intoing the last phase ( ABC extract phase ) houses no demand to use a peculiar scheme. This is what Moll ( 2005 ) found in her survey in that ABC user houses did non follow a peculiar scheme. As reference in old treatment, organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed STRA playing important functions. 6.3. Organizational factors and ABC 1 ) Firm size ( SIZE ) : Size is measured as the degree of one-year gross revenues gross of the respondent ‘s houses. H ( 8 ) that proposed SIZE has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract strongly supports. The consequences suggested the SIZE significantly affect execution phases, acceptance, and extract of ABC. As expected, the larger the company, the more likely it is to follow ABC, and wining to higher execution phases even last phase ( stage 7 extract phase ) . Larger companies may besides hold more resources to put for inventions like ABC. This determination is consistence with two statistical surveies by Krumwiede ( 1998b ) and Krumwiede and Suessmair, ( 2005 ) . Krumwiede ( 1998b ) found that SIZE was a important variable in the ABC acceptance analysis and Krumwiede and Suessmair ( 2005 ) found size positively affect extract and range to high degree of German cost accounting methods ( GPK ) . Bjornen ak ( 1997 ) argued that big houses have the needed resources, such as clip, financess, and forces to finance the substructure and, hence, are more capable of following ABC. Additionally, big houses with economic sciences of graduated table are more likely to afford the execution of ABC. Further, harmonizing to Van Nguyen and Brooks ( 1997 ) larger houses are more likely to hold greater entree to the cognition of design and implement ABC. 2 ) Top direction support: ( TMSUP ) : Krumwiede ( 1996 ) asserted the top direction support have connexion with houses that have begun acceptance ABC, therefore it merely tested for extract analysis together with both other technological and environmental factors. H ( 9 ) that stated top direction support has a positive consequence on ABC extract is strongly supported. The literature has identified that if top direction support the ABC, the hazard of the undertaking is reduced, entree to resources is increased and cut downing project uncertainness and thereby doing acceptance is easier ( e.g. Shields, 1995 ; Cooper et al. , 1992 ; Krumwiede, 1998b ; Brown et al. , 2004 ; Krumwiede and Suessmair, 2005 ; Melah and Nasir Ibrahim, 2006 ) . These important determination is consistent with a statistical survey conducted by Dosch and Wilson ( 2007 ) where they found that the most of import factors to ABC success was top direction support. Shields ( 1995 ) argued that the function of top di rectors ‘ support for ABC execution success is of import because can deny resources for acceptance an invention if they do non back up. Furthermore they can supply the political aid needed to actuate or force aside persons and alliances who resist the invention if they support. 3 ) Degree of preparation ( TRAIN ) : Because the Level of developing have connexion with houses that have begun acceptance ABC, it is non considered for the early acceptance ABC, and they merely tested for extract analysis together with other factors. Hypothesis 10 that asserted preparation has a positive consequence on ABC extract is non supported. The deficiency of significance for consequence of preparation on ABC extract is besides surprising. The determination that quit similar to study consequence conducted by Maelah and Nasir Ibrahim ( 2006 ) who did non happen found important influence of preparation on AB. Furthermore, Krumwiede ( 1998b ) found a negative consequence of train on ABC extract It seems the deficiency of significance for relationship between preparation and extract ABC is related to little sample size for the extract analysis ( n = 33 ) . Furthermore, from this little sample, more houses ( n = 20 ) houses are at the initial phase of ABC acceptance. Therefore, the preparation in relation to ABC was non looking as an of import factor among these organisations. 6.4 Changes the consequence of contextual factor Hypothesis 7 ( H7 ) stated that the consequence of these contextual factors: degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, degree of competition, concern scheme, and steadfast size alteration in ABC execution phases. Consequence shows ( see table5.31, p.210 ) from 7 variable merely 2 variable ( SIZE and STRA-A ) have same consequence on the ABC execution phases and the H ( 7 ) partly supported. This determination besides is consistency with many ABC surveies ( e.g. , Anderson, 1995 ; Krumwiede, 1998b ; Gosselin, 1997 ) which found that the consequence of selected factors vary from phase to present. Although they use a different phase theoretical account and different factors, they found same consequence that different factors associated with the different phases. Furthermore, this determination is consistency with information systems ( IS ) invention theory ( Kwon and Zmud, 1987 ) which widely accepted by the most of ABC research workers. The theory suggested that alteration occur in phases and grade of importance for each contextual factor is differ in several ABC execution phases. 6.5 Organizational public presentation Two types of public presentation steps are typically used to measure a house ‘s public presentation: fiscal and non fiscal steps. Hussain ( 2003 ) asserted multidimensional public presentation steps improve the public presentation measuring. 1 ) Financial public presentation ( PER-FIN ) : Hypothesis 11 that proposed houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of fiscal public presentation than non infuser houses. This is what Cagwin and Bouwman ( 2002 ) found in their survey in that positive relationship between ABC acceptance and betterment their fiscal public presentation. 1 ) Non fiscal public presentation ( PER-NFIN ) : Hypothesis 12 that asserted houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of non fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of non fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of non fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of non fiscal public presentation than non infuser houses. This important determination is consistent with a statistical survey conducted by Kennedy and Affleck-Graves ( 2001 ) where they found that the ABC acceptance significantly improves organisational public presentation including fiscal and non fiscal public presentation. Furthermore, Cooper et Al. ( 1992 ) argue that â€Å" the end of ABC is to increase net incomes, non to obtain more accurate costs † . Damanpour ( 1987 ) believed that directors are involved to the issue of bettering their organisational public presentation by following inventions. Cooper and Kaplan ( 1991 ) believed that ABC analysis enable directors to understand the beginnings of cost variableness and shows actions they can take to cut down demands on their organisational resources. Gering ( 1999 ) argued that activity-based costing by concentrating on which client or merchandise is profitable can better public presentation. Cagwin and Bouwman ( 2002 ) argued that steps of success of ABC related to better fiscal public presentation. Some research workers named extract ABC as an ABC success while acceptance is means apply ABC and get down point for implementing ABC. Meanwhile, proving ABC extract shows the clear imagination of ABC acceptance success. Sing the benefits of ABC, nevertheless, are most of import groundss which indicated that ABC user increased net incomes and obtained more public presentation. Some benefits which ABC research workers found as follow: more able to mensurate cost accurately, better apprehension of merchandise costing, and develop public presentation measurings ( Kiani and Sangeladjiai, 2003 ; Khalid, 2005 ) , better understanding for cost decrease chances, and improves managerial determination and besides proviso of better cost control, higher degrees of satisfaction with their organisations bing system ( Moll, 2005 ; Brent 1992 ) , bettering the truth of cost measured for different merchandises and services by more accurately delegating direct cost, utility of cost information for det ermination ( Clausen, 2002 ; Cooper and Kaplan, 1992 ) , Supplying a dependable indicant of long-term variable merchandise cost which is peculiarly relevant to, managerial decision-making at a strategic degree ( Sohal and Chung, 1998 ) . 6.6. Deductions of the survey The findings of this survey have both practical and theoretical deductions. Attewell ( 1992 ) observed that most statistical surveies on inventions have used two distinguishable positions for analysis: acceptance and extract. But this survey effort utilizing one more distinguishable position for analysis: execution phases. 6.6.1. Theoretical deductions At the degree of theory, the primary relevancy lies in its scrutiny in three distinguishable positions: execution phases, acceptance, and extract of ABC. This survey attempts to lend to the theoretical organic structure of cognition in four Fieldss. In the file of cost accountings invention, the determination can explicate utilizing ABC as an of import cost accounting invention. ABC introduced to get the better of failing of traditional cost accounting system. Although utilizing ABC demonstrates advantages and improves house ‘s public presentation ; degree of utilizing of this system is still lower than traditional 1. Besides the determination may explicate this paradox by demoing the negative consequence of some factors on ABC acceptance which are non under the directions control ( e.g. , environmental uncertainness ) or affect of some factors opposite what was antecedently expected ( e.g. , information engineering quality ) . The potency for direction accounting literature ( MAS ) to inform ABC execution research is highlighted by this survey. Mireover, this survey contributes to the accounting invention literature refering the combination consequence of certain contextual factors on execution phases, acceptance, and ext ract of ABC. Further, the chief part is conceptualisation of sensed environmental uncertainness ( PEU ) and its investigated consequence that indicated influences of PEU on execution phases, acceptance, and extract of activity-based costing ( ABC ) . This survey identified the PEU as a most of import determiner for making the acceptance and extract of ABC. In add-on, this survey contributes to the literature sing to applied multidimensional public presentation steps and trial difference of fiscal and non fiscal public presentation between adoptive parents / non adoptive parents, infusers / non infusers, and low execution phases / high phases groups. Furthermore, the survey contributes to the strategic direction literature with supplying groundss refering the designation and measuring of Miles and Snow ‘s scheme typology. Furthermore the determination can explicate that houses use peculiar accounting system, is depending on which scheme they adopt. 6.6.2. Practical deductions From the determination of this survey, there are deductions in four practical countries. First sing the ABC system designs, different contextual factors ( i.e. , technological, environmental, and organisational factors ) are tested to happen whether they affect acceptance, and extract ABC. The determination is shown technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , environmental factors ( e.g. , Uncertainty, competition, and scheme ) and organisational factors ( e.g. , size ) consequence the acceptance ABC. Furthermore, the consequences indicate the positive function for these full variables except information engineering and uncertainness that affect ABC acceptance negatively. Furthermore, the consequence shows size, direction support, and uncertainty-financial positively affect extract ABC. Focus on factors that influence ABC acceptance and extract will supply utile flashiness for houses who are interested for using ABC. Based on the determination of this survey, organisations in high rate of positive ABC adoptive parents features are the good campaigners for following ABC. It seems these consequences may be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Organizations may desire to compare themselves on these factors to find how closely they make consecutive with following and infusing houses. Second, with respect to the regard of concern scheme use, the determination provides groundss that concern scheme is a cardinal component in the implementing and following ABC system. The determination indicated adoptive parents houses are following peculiar scheme. From Miles and Snow ( 1978 ) scheme typology, analyser are more likely to be in higher ABC execution phase and besides ABC acceptance. Based on the determination of this survey, houses that choose analyzer scheme analyser are good campaigners for following ABC. Thus these companies may be refering for utilizing ABC to develop their cost accounting system. Organizations may desire to compare themselves on scheme to find how closely they make consecutive with adopting houses. Third, the most of import determination of this survey is following and inculcating ABC system better both fiscal and non fiscal organisational public presentation. These consequences should be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Firms may actuate to following ABC to better their organisational public presentation. Furthermore, houses who are adopted ABC may better their cost accounting methods by extract ABC and accomplishing concluding end. 6.7. Restriction As with any research, this survey has many restrictions that must be cited. The undermentioned restrictions are the most relevant. First, the pick of trying frame is old restrictions. This survey covers merely fabricating sectors selected from Tehran Stock Exchange ( TSE ) and consequences of the survey besides need to be generalized with cautiousness. There are any generalisations of the consequences to other sector ( e.g. , distribution, retail, services, transit, and others ) should be with cautiousness. In this instance future research should see other sectors such as service and non-profit sectors, authorities organisation in order to acquire better apprehension of the ABC system and its application. Further, the existent population of fabrication houses in whole Iran was non considered. In this instance, future research should look into across geographical parts in Iran to get the better of the restriction of little sample size. Second, the response rate was reasonably high at a degree of 44 % and t-test was performed to try forestalling this job. Gosselin ( 1995 ) believed that there is no manner to cognize for certain whether the non-respondents are different than the respondents. However, it can non reason that respondents are equal option for the whole population of fabrication listed on TSE. For future research suggested that uses both questionnaire study and instance survey methods to avoid this restriction. Third, questionnaire were use to obtain informations and focused for mensurating the respondents ‘ perceptual experiences. Therefore, the variable steps are more subjective than other possible types of information. For illustration in this survey the operating expense cost assumes as an independent variable and its measuring was more subjective, future research should put a greater concern for measuring variables and should utilize secondary informations for mensurating some variable such as house size, diverseness, operating expense and fiscal public presentation to order garnering nonsubjective informations. Next, the decision-making procedures are rather complex and likely related to extra factors which are non tested in this survey. Surveies are limited by a deficiency of other contextual factor. In this instance, future research should clear up the relationship between international PEU perceptual experience, entry manner scheme and ABC acceptance. Finally, a study attack enhances the external cogency of the findings, but for farther improved it should be better to carry on follow-up interviews if it been possible. 6.8. Decision Activity-based costing is the most of import accounting invention. It was developed for get the better ofing the merchandise cost deformation that caused by utilizing traditional costing system ( TCA ) , and research workers have agreed that ABC allocates overhead costs more accurately than TCA. In fact, the possible offered by the survey may good transcend the other accounting inventions. ABC has gained increasing public presentation and consciousness throughout the fabrication houses. Sing the benefits of ABC, empirical groundss show that ABC user increased net incomes and enhance organisational public presentation. In the current survey Logit analysis was used to prove the effects of several contextual factors on execution, acceptance and extract of ABC. These contextual factors were classified as technological, environmental, and organisational factors. Overall findings show the consequence of the technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , on execution, acceptance and extract is marginally supported. The overall consequence of environmental factors ( e.g. , Uncertainty, competition, and scheme ) on these three distinct positions of ABC is partly supported. Meanwhile, the overall consequence of organisational factors ( e.g. , size, direction support, and preparation ) is ABC is partly supported. Fur thermore, three interesting consequence of this survey were: The negative consequence of IT on acceptance ABC, The negative consequence of operating expense on extract ABC, and the positive consequence of uncertainty-financial on extract ABC Furthermore, this survey found the betterment of house ‘s public presentation in the acceptance and extract phase of ABC. The primary focal point of this work is non to develop new theatrical processs to follow ABC system and brow a 7 phases model from other research worker, but to research how this theoretical account would work when the environment and the factors combination are changed. Three theoretical accounts were developed to capture the consequence of certain factors on different phases of ABC. Adoption theoretical account look into the influences of contextual factors when ABC is used on occasion, while in extract theoretical account, ABC is used extensively. Furthermore, ABC execution phases model effort to happen the different consequence of this contextual factors on different phases. This survey follows the theory that used by most of ABC acceptance research, which is called information systems ( IS ) invention theory. ABC is defined as a direction accounting invention, and it is considered as an administrative invention ( versus technological invention ) .This survey is an invention research, tried to explicate execution procedure by utilizing a factor-based attack ( versus a eventuality attack ) . This survey found grounds that perceived environment uncertainness ( PEU ) plays an of import function in execution, acceptance, and extract phase of ABC. It is besides of import to observe Iran face with in unpredictable environment. The findings suggest that under unsure conditions, director does non supply resources for implementing new invention system such as ABC. The consequences besides provide grounds on the function ABC as an invention accounting systems to better fiscal and non fiscal public presentation. How to cite Contextual factors on the adoption and infusion of ABC, Essay examples

Lord Of The Flies Development Essay Research free essay sample

Lord Of The Flies Development Essay, Research Paper How Make the Main Characters in Lord of the Flies Develop in the First Six Chapters? In Lord of the Flies, William Golding experiments with what could go on to a group of immature of boys left in new milieus with no grownups present. The chief characters of this novel are rapidly established and are the oldest or tallest of the male childs. All the characters change and develop tremendously over the period of clip when they have to set to populating on the island. The reader is introduced to Ralph foremost, as the male child with just hair. Ralph enjoys standing on his caput and shows how unprompted he is when he dives directly into the H2O. This suggests that he has small common sense and so may be irresponsible. He besides appears to be a woolgatherer and is convinced that his male parent will deliver him so does non confront the world of what has really happened. how does he cognize were here? because, thought Ralph because because. Ralphs male parent being in the naval forces could intend that Ralph has had a privileged upbringing which might be why he feels superior to Piggy and doesn T think much of him. This is shown when Ralph orders Piggy to acquire my apparels, and when he broke his promise by stating the male childs his moniker was Piggy. Ralph had ownership of the conch, used it to convey the male childs together and had a good build ( tall, blonde, built like a pugilist ) , so he easy earned the regard of the male childs and was instantly accepted. There was a hush about Ralph that marked him out his size and attractive visual aspect, most obscurely the conch The first thing Ralph says as leader is I can t make up ones mind what to make directly of. He does non expose authorization or use a undertaking to anyone, so the male childs have to happen their ain things to make, so he does non look to hold the qualities to do a good leader. However, the fact that his chief precedence is to acquire rescued and build shelters to last, and that he tries to maintain the island civilised shows that his common sense is developing. Similar to most other male childs, Ralph enjoyed the absence of grownups on the island and the island itself. Everyone wanted to hold merriment, but Ralph besides wanted to be rescued so understood the importance of the fire. By the 3rd chapter Ralph feels depressed because he can non convert the male childs of the necessity of the shelters. The diminution in order, Jack get downing to derive more power, no-one following the regulations or assisting with the shelters and fire, the continual competition of Jack and the savageness in Jack himself are factors which contribute to Ralph altering. He begins to appreciate Piggy more and appraises what he says harmonizing to how practical it is. He besides wishes for aid from the grownups as this citation shows. If merely they can direct us something grown up a mark or something Piggy is the character who seems to alter the least in the narrative. He remains an castaway but he does hold some influence on the male childs for a piece through Ralph, who uses several of his thoughts, for illustration the shelters. The first thing we ought to hold made were shelters down at that place purchase the beach In chapter one it is obvious that Piggy can non make anything by himself because he depends on his aunt who has spoilt him. This becomes evident when Piggy often says my aunt says. . He is really intelligent but no-one, except possibly Ralph subsequently on in the narrative, realises this. Alternatively, the first thing they see is his blubber, spectacless and asthma which make him look weak and an easy mark for mocking. As a consequence of this mocking Piggy corsets civilised because no-one allows him to fall in in { Jack } we don t want you Piggy ever showed the adulthood of an grownup, for illustration when he describes the male childs as moving like a clump of childs. He besides found it difficult to understand the beastie because he ever explained life utilizing scientific discipline, but in his head nil was able to rationalize the beastie. Golding emphasises the fact that he doesn t alteration much, by doing him remain the same physically whereas all the other boys become dilutant and have longer hair. He was the lone male child on the island who s hair neer seemed to turn The male childs think Simon is curious and balmy, and so he is a spot of an foreigner, similar to Piggy. At first Golding describes Simon as being skinny, graphic small male child, with a glimpse coming up from under a hut of consecutive hair that hung down, black and class The reader can see that Simon relates to nature when he sees certain shrubs on the island as taper buds, whereas Jack slashes them and Ralph says they re like tapers, but you can t light them. Simon is helpful and friendly He shows this when he helps Ralph construct the shelters and when he picks the fruit for the littleuns. Simon does non look to be frightened of the island-instead he wonders around the island, even at dark particularly to his secret topographic point. As Simon connects more to nature he develops more spiritually and seems to hold psychic ability which he shows when he tells Ralph you ll acquire back where you came from. However as Simon begins to understand, he struggles more to pass on his feelings and can merely pull off to connote what he really means possibly its lone us. Simon becomes inarticulate in his attempt to show world s indispensable unwellness As the narrative progresses Simon seems to derive more cognition and recluses more in to nature, because he can associate more to nature than the male childs. Simon becomes more religious which he shows when he meditates, which makes him resemble Jesus Christ who besides meditated, helped people, new world s indispensable unwellness and was unafraid. From the get downing the reader can see that the choir are traveling to stand for immorality from the manner Golding describes them Something dark was groping along.marching about with a hambone frill This makes them sound sinister and similar to an ground forces. The fact that Jack is the male child who controlled them shows his authorization and strength. The ruddy hair reinforces the sinister feeling and suggests he has a ardent pique. He besides appears to be chesty when he sees the group of male childs he does non present himself but alternatively asks where s the adult male with the cornet, and when he saw Ralph he peered down on him and the conch. Jack is used to being a leader and says I ought to be main and he frequently tries to sabotage Ralph. Jack has said on legion occasions shut up Fatty and so he does non listen to Piggy because of his visual aspect. Jack s violent nature is already hinted at in the first chapter when he insists his choir should be the huntsmans and him having a knife. The manner which Golding utilizations to depict Jacks actions besides intimations at his force Jack snatched from behind him a ample sheath-knife and clouted it into a bole..Jack slammed his knife into a bole and looked unit of ammunition challengingly The civilization in Jack which prevented him killing the first hog shortly dissolves as his passion for runing and killing animate beings additions. All the same you need an ground forces for runing This remark from Jack shows that he is going more interested in runing than constructing shelters or being rescued. Jack realises he can make what he wants because there will be no grownups to penalize him. The reader can easy see the drastic alteration in Jack, for illustration earlier on in the novel he says we ve got to hold regulations and obey them, but when his dark side is demoing more he says testiss to the regulations. Jack besides appears to go more bloody-minded, as this undermentioned citation implies but if there is a serpent, we d run it and kill it Jack associated everything he sees with hunting, for illustration he uses the fire for heating up meat he has hunted alternatively of as a manner to acquire rescued and he doesn t believe in the beastie but likes the thought of runing it down.. Jack chiefly changes physically and mentally in chapters three and four as the undermentioned citation show his olfactory organ merely a few inches from the humid Earth dog-like # 8230 ; bolting # 8230 ; he became a sneak thing, ape-like. His hair, longer skining tan he was naked. eyes that in this defeat seemed bolting and about huffy.the lunacy came into his eyes ramp irresistible impulse. swung hurled strength difficult castanet seductive maddening rushed snatched The citation explains what Jack feels when he hunts and animate being and the excitement he gets. Jack is so enamored with runing that he forgets what deliverance is and has to believe for a minute to seek and retrieve. The civilization in Jack wholly disappears when he puts the mask on and becomes the amazing alien. When Jack kills the hog he describes what happens with gusto, which wholly contrasts with the first clip he attempted to kill a hog when he allow it free because he thought of cutting into populating flesh the intolerable blood. All the characters in the narrative develop, in general the evil side of the character is unleashed, like in Jack or the characters become better, like Simon. Either manner Golding developed each character in their ain single manner so that they represented different types of people in the purportedly civilised grownup universe.

The Social Power of Expert Healers-Susan Douglas free essay sample

Essay on the subject of power and way of thinking with refrences to the essays titled ; Howard Brody ~ The Social Power of Expert Healers Susan Douglas ~ Narcissism as Liberation Greg Tate ~ I’m White! What’s wrong with Michael Jackson? and other* I want to focus on a way of thinking that I think needs constant revision. This way of thinking relies on unwavering belief in its own truth, to the exclusion of other ideas. For example, it is the way of thinking existing in all religions. All religions divide people into believers and non-believers. A religion assumes itself to be the truth and all others are false, this way of thinking is polarized, when it should be pluralistic since in reality everything is pluralistic, and polarized thinking eliminates plurality. When polarizing ways of thinking, it is always into two parts: Right and wrong, truths and lies or even honor and shame. We will write a custom essay sample on The Social Power of Expert Healers-Susan Douglas or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Polarizing serves the purpose of power. So, issues are always run down to two opposing poles. Polarized way of thinking is a form of power. There are many shades of power. Some are constructive powers and others are destructive. Destructive power can lead humanity towards oversimplification, racism, sexism, stereotype and bigotry. This type of thinking, this ‘power’ will ultimately lead to violence. Howard Brody says: â€Å"Power is almost impossible to share when one does not know that one has it, and does not know what one is doing with it†. Incomplete I say; Power cannot be fully shared except for the good of all. That is what sharing is all about. Financial power is an example. Being rich is power. Since that power is supposed to be shared, the rich must give to the poor. All forms or power are shareable but only when it’s for the good of all. And since that a way of thinking is a form of power, it is also shareable. In the movie â€Å"A Beautiful Mind† Russell Crowe’s character, John Nash, disagrees with Adam Smith’s Theory. That in rugged individualism, competition is needed. Individualism being a term used to describe a moral, political, or social outlook that stresses human independence and the importance of individual self-reliance and liberty. Individualists promote the exercise of individual goals and desires. However, John Nash states that what is needed is not competition but cooperation. That one must act according to what is best for oneself and the group. I agree with him. And I think what he suggests should be used with power. Susan Douglas says: â€Å"women’s liberation metamorphosed with female narcissism unchained as political concepts and goal like liberation and equality were collapsed into distinctly personal private desires†¦Liberation became equated with women’s ability to do whatever they want, whenever and at whatever expense. † Women have always refused being dominated by men. A liberated woman once was an independent woman: a woman who proves capability of doing anything without relying on anyone. Nowadays, according to Douglas narcissism became the answer. And narcissism leads t vanity, which is the complete opposite of what humanity needs. Humanity needs humility. Because a narcissistic person is a selfish person, sharing becomes impossible. In the movie â€Å"Instinct† starring Anthony Hopkins and Cuba Gooding Jr. , they talk about the life of gorillas, how they all live together peacefully, sharing everything. They are considered givers and sharers. I think humans should do the same, because sharing might encourage peace. In the same movie, people are divided into ‘givers’ and ‘takers’. They address abusers of power as takers. When it comes to power, it is either the use for good or abuse. I think abuse of power is the opposite of sharing power. Abuse of power is described in Brody’s essay as ‘playing god’, that means: going beyond the power attached to the person’s role, beyond assisting those who seek the aid. I t also means to try to redesign the world, often by rewarding the good and punishing the bad. This is what I would call monopolizing power, regarding self superior to all others. It isn’t sharing, it is domination. Brody claims that power should be made ‘culturally visible’ so that experts can accept responsibility for the use of power with a realistic understanding of all facts. I agree that power should be made visible. I think that hidden power like commercials is an abusive power. Rabkin’s definition of abuse of power is the violation of one’s right of autonomy. Rabkin accused Dr Walsh of violating Mr. Baker’s right of autonomy, thus abusing the power granted to her as a physician. I agree with Brody that Dr Walsh was the one listening to the Bakers and supporting their decision. I also agree that the matter isn’t who is right or wrong. People have different ways of thinking, and you can look at the situations from different perspectives and point of views, but still be unable to make a fair judgment about who’s right or wrong. The power of media and commercials is similar to the power of hysicians in many ways. Both are powers that are majorly influential, both are powers that can make a change, good or bad. Media (commercials) does not only have the power to make viewers believe that they need an expensive system of 3-5 different creams to fight off acne, skin aging or wrinkles, they also have the power to make the viewers actually buy the products. Physicians (psychiatrists) make patients believe that their daily troubles could be solved by paying hundreds of dollars for endless appointments and blabbering. It could be helpful for some people but others admit that the more they consult the unhappier they get. Brody discusses peoples need for psychiatrist in their search for happiness and he considers it to be an ideology rather than a rational belief. I agree with him. Susan Douglas says: In commercials they say: â€Å"spread high priced products on your face instead of using cheap shit- Pond’s and Nivea. The need is to flatter the new woman. † The message is: You get what you pay for but you are treated as well as you treat yourself. I think this way commercials create the need, not meet the need. Douglas also says: They convince us that by using the products advertised we will get the acceptance from people surrounding us, especially men. They imply huge importance to that as if it means everything† What Susan says is certainly true. I have seen not only cosmetics commercials but also food commercials that carry the same message. There is a Yoplait yoghurt commercial that I have seen not a long while ago, where a woman spending her vacation on the beach is ashamed to walk out in public. She is wearing a bathing suit but desperately trying to hide her waist and thighs with an inflated rubber tube. She notices girls giggling at her, and then hides in a changing room. There she pulls out strawberry Yoplait yoghurt out of her bag and eats. Once she’s done eating, she steps out of the changing room feeling incredibly and captures the men’s attention, resulting in making the giggling girls jealous. This commercial I think gives a woman the idea that people’s notice is wanted especially men’s, and in order to get their attention one must look a certain look. The commercial promises this result by buying the product advertised. Douglas says: â€Å"What if every woman in America woke up tomorrow and simply decided that she was happy with the way she looked? She might exercise to keep herself healthy, and get some Vaseline extensive care from CVS to sooth her dry skin, but basically, that would be the extent of it. Think of the entire multibillion-dollar industries that would crumble. † That is a way of thinking Douglas declares as needed to be shared among women and considered by men. Her way of thinking, I would say is constructive thinking, constructive power. In my opinion, it’s definitely worth considering. When I read Greg Tate’s essay, my immediate reaction was a similar way of thinking. I developed a theory that Michael Jackson considered being white is better than black. I thought he changed his skin color because he believed being white, meant possessing more power somehow. I turned it into a racial matter. But then I looked at other celebrities like: Grace Jones, Rupaul and Marilyn Manson. Seeing these examples helped me understand Michael more. I began to think in a different way, what if someone wants to change his/her look? Even if it made him/her look abnormal or odd. Its ones right of autonomy. Just like the Baker’s case in Brody’s essay, they wished to be treated at their home and Michael Jackson wished to be white. Why does he have to be black anyways? Why can’t he be both black and white? I realized that I had a polarized way of thinking. I thought that what he did was wrong, but now I see it just as his right of autonomy. Autonomy is important, it is part of social power in that it offers people a way of testing and challenging the categories that make up what we think as of our social world.

4 Reasons Why Trees Drop Nuts Early

4 Reasons Why Trees Drop Nuts Early Sometimes nut-bearing trees, such as hickory, walnut, and pecan, drop their fruit before full maturity. At times, it can be a natural shedding of a portion of the nut crop. Other causes can be more problematic, including adverse weather conditions, poor tree health, inadequate  pollination, insects, and disease. How Nut Trees Set Fruit Most nut-bearing trees have male pollinators and female flowers, both called catkins. Female flowers produce nuts during the current seasons growth and have to survive through that years growth before the crop of nuts is set. Not all flowers on a tree will produce a nut each year; in fact, they may alternate years.   There can be several natural nut drops between mid-Mays pollination through the end of Augusts fruit set, and they can be minimized by proper tree fertilization. For example, if a tree wasnt adequately pollinated or didnt have enough potassium to set good fruit, there will be nuts that may be malformed with few seeds inside (fruits on the tree grow but embryos inside dont develop). The tree will drop this fruit early because its not biologically sufficient for the trees reproduction. The tree will concentrate its energy on growing fruits that are going to set good seeds. A Trees Physical Condition Poor tree health can cause premature dropping of nuts. A trees health is often compromised because of inadequate nutrient uptake, which is most evident during drought. Insect and disease infestations increase during these times of tree stress and can further degrade a trees condition, especially if trees are growing in poor soil. Any early defoliation will cause nut drop and low-quality fruit. Water and fertilize your tree adequately to make sure it has the proper nutrients to set and grow its fruits. Weather Influence on a Trees Nut Crop Excessive rain or frost during late spring/early summer pollination will cause inadequate pollination of female flowers. Those poorly-pollinated flowers may produce a nut that will drop early or produce no nut at all. Sometimes, male pollen can mature either before or after the female flower is receptive, and this condition is usually weather-related. An extended drought during nut growth may also result in the dropping of tree nuts, particularly if the plant is in sandy soil that dries out quickly. Thats a resource competition drop, or a so-called June drop, as the tree is concentrating its energy on the number of nuts it can support.   Mechanical injury to leaves, flowers, and nuts from hail and wind may cause premature dropping as well. Insects and Diseases of Nut Trees Early pecan scab infection of young nuts will cause nuts to drop and is a major cause of pecan crop failure. Black walnut is highly vulnerable to anthracnose, and the disease is of much concern in commercial orchards. Leaf diseases in nut trees such as scab, scorch, mildew, blotch, brown spot, and downy or vein spot may also cause nut shedding. The pecan nut casebearer probably causes more nut shedding than all other insects combined in pecan orchards. Codling moth causes significant premature nut drop in black walnut groves. Other insects, such as black aphids, walnut caterpillar, shuckworms, stink bugs, and pecan weevils may cause early nut dropping. Avoid using pesticides during flowering, as chemicals can kill beneficial insects and result in inadequate pollination.

Anorexia Research Paper Example | Topics and Well Written Essays - 1250 words

Anorexia - Research Paper Example (2006). Body Image, Media, and Eating Disorders. Acad Psychiatry, 30, 257-261. On one side while the prevalence and incidence of obesity is rising, on the other side, the rates of eating disorders too have soared, both in men and women. Some of the common eating disorders are anorexia nervosa and bulimia nervosa. Infact, adolescents are challenged with these conditions and the etiological factors for development of problems at such an young age appear to be a interplay of several factors like media projection of thin personality, eating and exercise patterns in the family and surplus availability of tasty, but non-nutritious food. The media provides ideas for various means of losing weight in order to achieve the thin ideal. Information delivered by media thus are often based on fad trends, with financial incentive and without any scientific backing. The net result is that several adolescents feel the cultural pressure for becoming thinner, more than that required for optimum health and they attempt to fit into this through nutritional choices that are either poor or dangerous or both. Throughout history, female beauty has been standardized and is often unrealistic and actually difficult to attain. Those belonging to higher socioeconomic strata are likely to conform to these beauty standards. Infact, women are willing to both endure pain and sacrifice comfort. Adolescents are often concerned about their weight and shape. In addition to the real health risks of obesity and poor eating habits, these youngsters are also exposed to thin beauty ideals that are unrealistic. It is very unfortunate that there is overemphasis of thinness among youngsters, because of which they equate thinness and beauty with success and health. The media provides ideas for various means of losing weight in order to achieve the thin ideal. Information delivered by media thus are often based on fad trends, with financial incentive and without any scientific backing. The net result is that several adolescents feel the cultural pressure for becoming thinner, more than that required for optimum health and they attempt to fit into this through nutritional choices that are either poor or dangerous or both While the reasons for anorexia among adolescents are varied, in majority of teenagers, the motivating factors are dissatisfaction with body image and desire to appear thinner. Losing weight attempts are often associated with different behavioral changes like alterations in the regular eating habits and change in the frequency of exercising. Adolescent girls who are dissatisfied with their image and are overweight are likely to resort to dieting. The more the degree of overweight, more is the risk of dieting and disordered eating. Infact, there are reports that parental criticism of the adolescent's weight, pressure to lose weight and parental role modeling of dieting are associated with increased rate of dieting and increased risk of development of dieting behaviors tha t are extreme. Perceived over weight, low body pride and dissatisfaction of body image among adolescent females are consistent correlates of binge eating and anorexia. Those with anorexia and other eating disorders, especially purgers perform poorly at school and they are more likely to be active sexually and frequently get involved in sexual or physical abuse. They are also more likely to attempt suicide. Purging and dieting are both

Practice based learning Essay Example | Topics and Well Written Essays - 2000 words

Practice based learning - Essay Example In Ethiopia, there is a coffee growing region called ‘Yirgacheffe’ where these farmers start their work from the early hours of the day. The raw coffee cherries that enclose the coffee bean grown by the hard work of the farmers are sold by them in a local farming cooperative market. The farmers are paid in accordance with the weight of the raw coffee beans they have brought in their sacks. If the farmer happens to be selling the coffee cherries many times to the local farming cooperative market, the cooperative then advances the farmer’s capital to invest before the harvest. Sometimes the farmer accepts advance cash from a middleman who is willing to buy his harvest below market price. The farmer does that in order to be able to invest on his farming activities and also be able to feed his family with that amount of cash. When the farmers have harvested the coffee cherries, the cherries are taken to his home and kept for drying outside. The pulp on the coffee cher ries are removed in order to get the enclosed coffee beans out. This task is done by the female workers. The coffee bean is fermented in water and then scoured. After that it is kept outside for getting dried and become ready for further processing. The farmers’ main concern is to harvest and sell quality coffee to Starbucks so that their customers remain satisfied. They involve themselves in the careful picking out of coffee cherries from their farms which meet the criteria put forth by Starbucks in order to maintain the standard of quality coffee that Starbucks has always provided to their customers. When Starbucks purchases coffee beans from the farmers, they first critically evaluate the beans in order to make sure that they meet the quality benchmark. Starbucks work with farmers who are consistently providing them with quality coffee beans and secure their jobs. Community of Practice Concept in Business Functions A Community of Practice (coP) concept is a collection of p eople sharing a common interest or a profession. The group can have a variety of purpose. It can also include just the goal of gaining knowledge related to their area of interest or it can grow as time passes by and with experience. The main idea of this concept is that the members of the group help each other to grow and develop. A coP can exist online also. In case of the Starbucks farmers’ issue, a coP can be established in order to help the farmers learn more about quality standards. Kim, Park and Prescott (2003) in their book discuss about business functions. They discuss about the manner in which multi-national companies’ businesses are assimilated, how global industries synchronize and monitor research and development (R&D), marketing as well as manufacturing functions across the borders that have high potential for performance. According to their recommendation, global industries should use definite integrating modes as it will be more operative than other mode s in comprehending and incorporating a business function globally. Each business function has a different combination of integrating modes. Taking example of global R&D, people based and information based modes are more operational than formalization based and centralization based modes. Such involves the coP concept as in R & D, people based an

Business Law-Tort Essay Example | Topics and Well Written Essays - 750 words

Business Law-Tort - Essay Example A tort is a legal wrong, and in this case the legal wrong is nothing being done to prevent an accident from happening on the job. It is a company's responsibility to ensure the safety of employees. Kofsy may not of been a direct employee, but he did deliver items to this place of business. He has as much legal rights as an employee as well as patients and visitors to the hospital. What would of happened if a patient wandered out there or a visitor got lost, and tripped and fell down because of that crack That is an endangerment to anyone who comes in contact with that area. Pat Seiple had Kofsy bringing that bed off of the truck to show him the difficulty he was having, and what could possibly happen if he used the steel plate. Technically, knowing that this could injure himself, he shouldn't have done it or at least not done it without help. Pat Seipe had refused to help due to company policies. Kofsy still attempted to bring the bed off of the truck with and without the steel plate, and then when it got stuck he struggled to get it out resulting in his own injury. Who is at fault A tort law helps distinguish who is at fault, and who is responsible for the damages. This case here is considered an unintentional tort due to negligence. The tort law helps focus on the consequences on this accident. First what needs to be determined is whether this case is a 'fault' liability (the plaintiff's fault), or a 'strict' liability (the defendant or both are at fault). In this situation, it seems to me that both are at fault here. Due to the fact that this area was not repaired so deliveries could be made without injuries or damages, and to the fact that Kofsy could of refused to move the bed after it got stuck. He had informed Pat that it would get stuck with the steel plate, and he went ahead to prove it to him. He could of refused knowing what would have happened, and someone could have seriously got hurt. However, it is still the company's responsibility to provide a safe atmosphere for all. This misfortune incurred costs to Kofsy, and it now has to be decided on who is responsible for them. The tort law was developed to allow victims the opportunity to shift the costs that befall them to others. It provides an avenue of redress, but not a guarantee of recovery. The law states, "A's wrong must be the proximate cause of B's harm." (Coleman, Oct. 20, 2003) In other words, it was the hospital's wrong causing Kofsy's harm. Therefore this case would fall under a tort. Under the principle of corrective justice, it is stated, "An individual who has wronged another has the duty to repair the wrongful losses occasioned." (Coleman, 2003) Due to the negligence of repairs, Kofsy has suffered from his injuries, accumulated hospital bills, and lost money from being out of work. Is this area repaired though to prevent future accidents All of this could have been prevented if both parties took safety measures. However, this isn't the case here. We now have to decide on how Kofsy will be compensated if at all. Tort 3 Even though his actions caused this injury by struggling to remove the bed from being stuck by himself, the company still should have had this fixed prior to avoid any injuries. It is not like Kofsy didn't let anyone aware of the damage at the hospital. It should have been fixed right away leaving the discussion of the subject and demonstration out of it. The company should be responsible for all medical bills incurring from what

Private Sector Participation in Water Supply

Private Sector Participation in Water Supply ASSESSMENT OF PRIVATE SECTOR PARTICIPATION (PSP) IN WATER SUPPLY IN ABRAKA AND ITS ENVIRONS, DELTA STATE, NIGERIA S. I. Efe Department of Geography and Regional Planning Delta State University, Abraka. Delta State, Nigeria ABSTRACT This study assessed the level of private participation in water supply in Abraka and the likely problem militating against their effective operation. This study involved personal field observation and questionnaire survey to all the private owners of water projects in Abraka. This gives a total of 188 questionnaires administered. The data collected were presented in tables and statistical diagram. Percentages were also us ed for the data analysis. The result revealed a high level of private participation in water supply in Abraka. This is evident from 188 out of 202 functioning water projects in Abraka, thus. it indicate that over 93% (percentage) of water projects in Abraka are owned by private individuals. The operators are however faced with the problem of epileptic power supply, hike in pump process of fuel (diesel and petrol, theft and maintenance cost, it is therefore recommended that Abraka should be linked to the national grid and more feeder transformers should be supplied t o Abraka communities 4.y Delta State government. Government should also resuscitate the existing public water system in Abraka to minimise the money spent on water by Abraka inhabitants. Keywords: Private Sector, Participation, Water Supply, Abraka INTRODUCTION The supply of water to the inhabitants of urban areas has been the responsibilities of Local, State and Federal government. As such, there has been pressure in government resources and the government can no longer foot the servicing and maintenance of many socio infrastructures in the countries (Adesuyi, 1996). For instance in Nigeria many hydraulic facilities have been incapacitated and break down completely because of pressure from the increasing population of cities without corresponding expansion or maintenance in these water projects. And some even breaks down soon after commissioning (Efe, 2003). In Abraka its population has increased from 5,006 in 1985 to 57,444 in 1998, and it’s projected to increase to over 66,738 by 2005 and there is no expansion in the existing water facilities. Presently little could one identifS’ any government owned water project that provide water effectively and regularly to the inhabitants of Abraka, except dilapidated overhead tanks. T hus there has been acute shortage of water supply to Abraka communities. As such, the inhabitant now trek long distance at an average of 1-3km to river Ethiope and Ovwuvwe to get drinking and other domestic water, there they bath and do most of their washing (Plates, Clothes ete). Because of this problem there are complains by the inhabitants to government and private individuals, but there was no change of operational attitude by government. However, there has been large increased in Private Sector Participation (PSP) in water supply in recent times in Abraka. This view has been noted Oyebande (1981), Adesuyi (1996) and John (2002). So the private individual seize this opportunity to drill boreholes in their compound for personal use and commercial uses as well. Though the price of water is on the high side for example 20 litres can cost as high as N5.00 to N8.0O in most of the communities. Recently the government of Delta State came out with a policy that every borehole owners sho uld come to the state capital to register with Nb, 000.00 for commercial bores and N3,500.00 for private and pay an annual subscription rate of N2,500.00 and NI,500.00 for commercially and privately owned bore holes in the state. But the owners of these private boreholes are hesitant to register and pay the said amount saying that water is a free gift of nature, and the government who suppose to provide water has failed, and even electricity to power their submersible pump government is not providing, why then is the demand for registration. Based on the foregoing, this study is aimed at assessing the level of PSP in water supply, the willingness of the private sectors to register and pay the annual subscription and to identify the limiting factors militating against effective PSP in water supply in Abraka. STUDY AREA Abraka is located between latitude 5Â °45’ and 5Â °50’ North of the equator and longitude 6Â ° and 6Â ° 15’ East. It covers an area of 168.43 sqkm, and a height of 45m above sea level. It is drain by two rivers, River Ethiope to the West and River Ovwuwve to the south eastern extent at the landmass. It has a gentle slope to the two rivers. The area is made of loamy and sandy soil (Efe and Aruegodore, 2003). Abraka fell within the tropical environment that enjoys the tropical rainforest climate (AF) of Koppen in 1919 and the wet equatorial of Strahier in 1969.Generally speaking, Abraka and its environs had an annual mean temperature of 3 0.6Â °C, and mean monthly temperature that span from 30Â °C in September to 31.1Â °C in June and July. The area experiencing heavy amount of rainfall that spans for 12 months period. Annual rainfall generally ranges from 2,703mm in 1977 to 3,647mm in 1989. However, the annual mean rainfall is 3,098mm. This indicates that Ab raka experiences heavy and torrential rainfall throughout this period. The mean monthly distribution of rainfall in Abraka span 25.8mm in the month of December to 638.9mm in September. This indicates that December recorded the lowest rain amount while September recorded the month with the highest rainfall amount; as such there is no distinct dry season. In recent time Abraka has witnessed a rapid population increased, from a population of 55 510 during the 19991 Census, to estimated population value of 60 000 in 2004.This is as a result of the increase in the population of Delta State University students. This increase has also led to rapid urban development and without commensurate growth in infrastructural facilities of the areas. MATERIALS AND METHODS The research designed employed in this study involves a field survey of personal observation and questionnaire administration to all the operators of bores in Abraka. Abraka was stratified into five zones based on the 5 political delineation (wards) already in existed. The researcher and 20 of his field assistants (hydrology students) visited each of the zones at five different occasions between March — May 2005 (one zone each ‘thy) to count the total number of hydraulic project existing in them and to administered questionnaire to each of them. The researcher waited for them to fill them and collect the questionnaire at the spot from them. The questionnaire covers the following; when the bores are sunk, the owner’s cost (prices) of water supply and their willingness to register with government and pay the annual water rate fees and likely problem encountered during operation. This took us to Umeghe, Uhuoka, Ekrejeta, Abraka urban, Ajalomi, Urhuovie, Erho, Oria wa terside, Ovwodo, Ekreseme, Urhuagbesa, Otorho and Ugono. A total of 188 questionnaires were administered to the 188 private operators of boreholes in Abraka. The data collected re summarised in table 1 —4 and expressed in percentages. RESULTS AND DISCUSSION The results from the field observations are presented in table 1,2,3, and 4 and discussed below: Table 1: Number of water projects in each community and their owners Source: Author’s fieldwork, 2005. Table I showed that a total of 202 hydraulic projects (bores) were located in all the communities in Abraka and its environs, Abraka urban (town), which housed the Delta State University recorded the highest concentration of bores, with a value of 68, out of which 63 hydraulic projects were owned by private individuals, 2 owned by non-governmental organisation and 3 owned by governmental They are sited at Delta State University to serve the need of staff and students on campus. This signifies 93%, 4% and 3% respectively lhr private, government and nongovernmental organisation. The 3 governments owned bores were sited at Delta State University, Abraka. Urhuoka and Ekrejeta follow this with 26 with 34 bores owned solely by private individuals respectively. Others are Oria waterside, Urhuovie, Ovwodo and Umeghe with 16, 13 and 109 bores respectively. At Oria waterside, Ovwodo and Uineghe all the boreholes are owned by private individuals, while at Urhuovie, out of the 13 water project, 10 are owned by private, 1 by community effort and 2 by government. These showed that private individuals own 77% of the water projects at Urhuovie. While the community and government own 8% and 15% of the bores respectively. The rest communities on table 1 showed less than 8 bore with the exception of Erho with 9 bores (8 private and 1 government owned). Generally, out of the 202 bores that is presently located in Abraka and its environs, 188 are owned by private individuals, 8 by government. 5 by non — governmental organisation and I by community effort (see fig 1).Fig.1: Operators of Bores in Abraka Source: Author’s fieldwork, 2005 This showed that there is a high level of PSP in provision of water to the inhabitants of Abraka. Thus water supply in Abraka is mostly under the auspices of the PSP. The reason for increased PSP in water supply according to the operators of the bores is that; government has failed in its entirety in providing this basic necessity of life to the ever increasing population of Abraka, and also to make life better for their own people in Abraka and the student who resides off campus, lastly because of the fact that all the water projects owned by urban and rural water board in Abraka have packed-up and no attempt by the government to repair them. Most water from the private bores in Abraka urban is connected to hostels for students use. For instance out of the 68 bores located in Abraka main town; 35 were connected to hostels, where majorities of the inhabitants are students, 25 sunk solely for commercial and household use, while 8 have been connected to private homes similarly 135 (ove r 71%) of the 188 water projects in Abraka and its environs, are used for commercial purpose (see table 2). Some owners of these bores also have their house connected to their owned bores. Table 2: Types of bores in Abraka Source: Author’s fieldwork, 2005 On the other hand, less than 30% of the privately owned boreholes were connected to private houses and solely for private uses. However most of the boreholes were sunk between 2000 and 2005 respectively. For instance, out of the 202 functioning water projects existed presently in Abraka 153 were sunk between 2000 2005 while 49 were sunk during or between 1989 — 1999 (see table 3) Table 3: Years bores were sunk Source: Author’s fieldwork 2005. Table 3 also showed that out of the 219 water projects seen in Abraka, 15 were sunk before 1989, 51 in 1989 and 1999, and 153 between 2000 and 2005. Out of these, 17 are bad and stop functioning few years after commissioning; Leaving 202 bores. According to the inhabitants, most of these packed-up projects sunk by petroleum trust fund (PTF) during the Babagida regime. However the year 2004 witnessed rapids sitting of bores in Abraka. For instance the field observation revealed that a total 58 bores were sunk in 2004 alone. Presently there are 23 drilled bores not yet connected to the overhead tank (i.e. they are still under construction) when asked they said they occasionally pump water from these bores for block moulding and building of houses. The owners of these bores capitalised on the non-existence of public tap to increase the price of water in the area. For instance, 20 litres of water is sold as high as 5.00 — N8.00 in some communities (most especially in Abraka urban) . An interview with some of the inhabitants seen buying water from these sources revealed that though these privately owned bores have really alleviated the problem of water shortage in Abraka, because of their short distances and efficiency, but the price of the water is very high. For instance the price of 20 litres can cost as high as N5.00 or N8.00 on the average in most of these communities. Due to this high price most households have to down size the quantity of water use per day and ‘whenever it rains, they fill all available bowls with rainwater, and little quantity of about 20 litres for drinking is usually bought from the private bores. The interviewed also revealed that high proportion of the bores owners in Abraka are willing to pay and register with the Urban Water Board provided the government of Delta State could provide regular supply of electricity to their communities. This is evident from 153 out of the 188 private bores owners who indicated their willingnes s to register with the Urban Water Board at Asaba (see table 4) Table 4: Number of bores owners who are will to register with government Source: Author’s Fieldwork, 2005 Their justification of willing to pay is that ground water is one of the natural resources that are owned by the government, and anybody extracting natural resources pays certain amount of money to the government. The operators of the bores outlined the following as a limiting factors in order of severity; epileptic power supply, high prices of diesel and fuel, theft and maintenance cost. They all generally stressed that because of the epileptic power supply they no longer depend on electricity (NEPA) rather on generating plants to power their water project, and that the prices or diesel and petrol have further increased the running cost, which they shifted to the consumer. Thus a change in the price of 20 litres cans from N2.00 to N5.00 or N8.00 depending on the circumstances. Similarly, because of the high rate of insecurity most of the submersible pump have been lost to theft, and now they engages the services of security men to guard these water pumps, which according to them cos t as high as N4, 500.00 or N7, 500.00. They therefore call on the government of Delta State to provide more transformers, in Abraka or if possible linked Abraka to the Ogorode power line, since it will serve the Main Campus of the Delta State University, Abraka. The major problem militating against effective water supply to the inhabitants of Abraka are ascribed to high cost of hydraulic equipment and drilling of the bores, epileptic power supply, theft and the recently introduced 1 0, 000 and N3, 500 bores registration fees by the Delta State government. CONCLUSION This study has been able to show that there is a high rate of PSP in water supply in Abraka. Out of the 202 functioning water project in Abraka 188 are owned and maintained by private individuals. The study also revealed that 188 privately owned bores, supply water regularly to the inhabitants of Abraka, though the price of N5.00 — 8.00 is on the high side. The problem of epileptic power supply and theft are major limiting factors to effective water supply. It is therefore recommended that Abraka community should be regarded as a priority or special area and linked to the national grid or Ogorode power supply. When this is done it will enhanced regular power supply that will better the entire life being of the residents of Abraka. REFERENCES Adesuyi, D. (1996), Nigeria Produces 25 year water Master Plan. Ultimate Water Technology and Environment 1(1): 17-19pp. Efe S.I. (2003), Water quality and its utilisation in the Nigerian rural setting of Abraka Delta State International Journal of Ecology and Environmental Dynamics Maiden (ed) 81-86;;. John, T. (2002), Opinion World Summit of Sustainable development, private sector participation in the water sector in the water sector published by international institute for environment and development U.S.A., UK. Oyebande, L. (1981) The hydrology of water supply: A case of Jos in P.O. Sada and J.S. Oguntoyinbo edited Urbanisation Processes in Nigeria, Ibadan University press. 141-149.

Position Paper 1 :: essays research papers

Quarter 1 Position paper 1 The people who came to America were only considered losers by the narrow minded thinking of European countries. The hardest time during colonization was when the colonists stuck to the European ideas and were governed by the mother countries . American society had and continues to have the most success by using there own ideas and building an independent society. The so called losers who moved to America were only losers by the narrow minded ideals of the old world countries. The pilgrims had to leave England or face arrest for following there religious beliefs they where considered outcasts in England not because what they were doing was wrong but because it was different. Puritans and Quakers also faced similar persecution for there beliefs. However religious reasons were not the only ones for moving to America some people left because of political unrest, many people left because of the autocratic rule of Charles I. After Charles defeat many of his followers left to go to the new world. The people who left England and other countries to journey to the new world weren’t necessarily losers but still out casts of there societies. (An Outline of American History pp.1-2) The unrest and problems created during the colonial period were a result of the lack of English governing of the colonies even though there rule prevented the formation of local governments. Although true power over the colonies laid in the hands of the English king and parliament they were to distracted to pay attention to what went on in the colonies leaving power in the hands of local men who were perceived to be powerful because of there social status. When England stepped in and tried to apply strict mercantilism to govern the colonies discontent grew and led to the revolution.(AR pp. 128-184) American prosperity grew from the abandonment of the old ideas and the beginning of a new country. The problems escalated until violence broke out on April 19, 1775. After the Americans won the revolutionary war and severed ties with England the leaders of America began to build a new government.

Juhayna

The employs has a monthly payment and an additional commission of what they sell. Because Johanna is a well known brand and have a huge market share sales representatives can easily gain a bigger portion on commission. The company also distributes a part of its profit with its employees. To conclude they use wages, fringe benefits, performance related, and profit sharing system. All of that motivates them as a team to work harder and have a better out come, but like every thing this tool has its advantages and disadvantages.The wages Is the simplest and easiest to use for a big and known company Like Johanna, but Its mall disadvantage Is employs might feel It unfair for them to be paid as others while the other dose not do hisher job. Performance related, it is the best way to manage and control sales representatives, its main disadvantage is when reforming a service it is hared to monitor the employees; Johanna sales representative perform services by giving out questioners and taki ng complains.Then the fringe benefits is giving the employees health insurance that make the employees more loyal and have a low turn in rate, but if the company has a lot of employees that will have a high cost out come. Profit sharing system would make the employees loyal, normally companies don't give out a big share of there profit to the employees for them to feel the difference. Recommendation The company should know haw to motivate every single one of Its employees because every one of them may respond different from the other.The company s o a nave a netter employee loyalty Day upgrading ten 010 Ana excellent employees to a higher position, to reach ultimate satisfaction. They should pick the best of there employees to give them training courses to be the next managers to lead the company to a better future. After setting the goal of the company and achieving it the company should make a party to celebrate their goal, to have a better loyalty.