Agricultural Crisis in India

India’s Agriculture Crisis Indian is an agricultural country. Even while India’s industrial and services sectors are growing by leaps and bounds and where growth rate of agriculture as below 2% the fact remains that India still lives in villages. Over 50% of India’s population is supported by agriculture. Even industrial and services sectors are invariably entangled with the fortunes of agriculture due to various intricate forward and backward linkages. There have been ominous signs which showed that the Indian agriculture is in crisis.Unending chain of suicides by farmers in different parts of the country shows that everything is not well with agricultural sectors. Government of India is not sleeping over this crisis. National Commission on farmers has been constituted under the eminent Scientist Dr. M. S. Swami Nathan. He has recommended a comprehensive national policy for farmers to give an all round boost to the sector. However, it is sea sad state of affairs where government is busy in talking about superficial remedies instead of taking the concrete steps which is the need of the hour.More waivers of interests and rescheduling of loans do not address the real problem, which is’ why caused the farmers’ distress in the first place? ’ The main problem is the poor state of infrastructure in the country. For example, many farmers face a perennial problem due to poor rains in certain parts of the country and there is no proper irrigation to counter this factor. Most farmers are also not aware of the proper cropping patterns.The problem of faulty crop selection is also one of the major forces that drive farmers to poverty. Thus it is necessary to impart proper education to farmers and further develop infrastructure in rural areas. Developed India is possible with the attainment of growing, advancement of manufacturing and services sector. But prosperous India is possible only with healthy agricultural sector. The pride a nd confidence in farmers and farming needs to be restored. This alone can help agriculture grow like never before.

Federal Taxation Essay

D. Dale Bandy is Professor Emeritus in the School of Accounting at the University of Central Florida. He received a B.S. from the University of Tulsa, an M.B.A. from the University of Arkansas, and a Ph.D. from the University of Texas at Austin. He helped to establish the Master of Science in Taxation programs at the University of Central Florida and California State University, Fullerton, where he previously taught. In 1985, he was selected by the California Society of Certified Public Accountants as the Accounting Educator of the year. Professor Bandy has published 8 books and more than 30 articles in accounting and taxation. His articles have appeared in the Journal of Taxation, the Journal of Accountancy, Advances in Taxation, the Tax Adviser, The CPA Journal, Management Accounting, and a number of other journals. N. Allen Ford is the Larry D. Homer/KPMG Peat Marwick Distinguished Teaching Professor of Professional Accounting at the University of Kansas. He received an undergraduate degree from Centenary College in Shreveport, Louisiana, and both the M.B.A. and Ph.D. in Business from the University of Arkansas. He has published over 40 articles related to taxation, financial accounting, and accounting education in journals such as The Accounting Review, The Journal of the American Taxation Association, and The Journal of Taxation. He served as president of the American Taxation Association in 1979–80. Professor Ford has received numerous teaching awards at the college and university levels. In 1993, he received the Byron T. Shutz Award for Distinguished Teaching in Economics and Business. In 1996 he received the Ray M. Sommerfeld Outstanding Tax Educator Award, which is jointly sponsored by the American Taxation Association and Ernst & Young and in 1998 he received the Kansas Society of CPAs Outstanding Education Award. Robert L. Gardner is the Robert J. Smith Professor of Accounting in the School of Accountancy at Brigham Young University (BYU). He received a B.S. and M.B.A. from the University of Utah and a Ph.D. from the University of Texas at Austin. He has authored or coauthored two books and over 25 articles in journals such as The Tax Advisor, Journal of Corporate Taxation, Journal of Real Estate Taxation, Journal of Accounting Education, Journal of Taxation of S Corporations, and the International Tax Journal. Professor Gardner has received several teaching awards. In 2001, he received the Outstanding Faculty Award in the Marriott School of Management at BYU. He has served on the Board of Trustees of the American Taxation Association and served as President of the ATA in 1999–2000. Richard J. Joseph is the Provost of Hult International Business School in Cambridge, Massachusetts. He is a current member of the Hult Accounting Faculty and a former member of the tax faculty of The University of Texas at Austin. A graduate magna cum laude of Harvard College (B.A.), Oxford University (M.Litt.), and The University of Texas at Austin School of Law (J.D.), he has taught individual, corporate, international, state and local taxation, tax research methods, and the fundamentals of financial and managerial accounting. Before embarking on his academic career, Provost Joseph worked as an investment banker and securities trader on Wall Street and as a mergers and acquisitions lawyer in Texas. He is co-editor of the Oxford Handbook on Mergers and Acquisitions and has written numerous commentaries in the Financial Times, The Christian Science Monitor, Tax Notes, and Tax Notes International. His book, The Origins of the American Income Tax, explores the original intent, rationale, and effect of the early American income tax. LeAnn Luna is an Associate Professor of Accounting at the University of Tennessee. She is a C.P.A. and holds an undergraduate degree from Southern Methodist University, a M.T. from th e University of Denver College of Law, and a Ph.D. from the University of Tennessee. She has taught introductory taxation, corporate and partnership taxation, tax research, and professional standards. Professor Luna also holds a joint appointment with the Center for Business and Economic Research at the University of Tennessee, where she interacts frequently with state policymakers on a variety of policy related issues. She has published articles in the National Tax Journal, The Journal of the American Taxation Association, Tax Adviser, State Tax Notes, and a number of other journals. xii About the Authors ââ€" ¼ Individuals xiii Timothy J. Rupert is a Professor and the Golemme Administrative Chair in the College of Business Administration at Northeastern University. He received his B.S. in Accounting and his Master of Taxation from the University of Akron. He also earned his Ph.D. from Penn State University. Professor Rupert’s research has been published in such journals as The Journal of the American Taxation Association, Behavioral Research in Accounting, Advances in Taxation, Applied Cognitive Psychology, Advances in Accounting Education and Journal of Accounting Education. He is currently the co-editor of Advances in Accounting Education. In 2010, he received the Outstanding Educator Award from the Massachusetts Society of CPAs. He has also received the University’s Excellence in Teaching Award and the College of Business Administration’s Best Teacher of the Year award multiple times. He is active in the American Accounting Association and the American Taxation Association (ATA) and has served as the vice president and secretary of the ATA. Charlene Henderson is a member of the faculty in the Adkerson School of Accountancy at Mississippi State University. She earned her undergraduate and graduate degrees in accounting at Mississippi State University. After working in public and private accounting, she completed the doctoral program at Arizona State University. Her teaching and research interests include both tax and financial accounting. Her research has appeared in several journals, including Journal of the American Taxation Association, Journal of Accounting Auditing and Finance, and Journal of Business Finance and Accounting. Michael S. Schadewald, Ph.D., CPA, is on the faculty of the University of WisconsinMilwaukee where he teaches graduate and undergraduate courses in business taxation. A graduate of the University of Minnesota, Professor Schadewald is a co-author of several books on multistate and international taxation and has published more than 40 articles in academic and professional journals, including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, The Journal of the American Taxation Association, CPA Journal, Journal of Taxation, and The Tax Adviser. Professor Schadewald also has served on the editorial boards of The Journal of the American Taxation Association, Journal of State Taxation, International Tax Journal, The International Journal of Accounting, Issues in Accounting Education, and Journal of Accounting Education. PR E F A C E Why is the Pope/Anderson series the best choice for you and your students? The Pope/Anderson 2013 Series in Federal Taxation is appropriate for use in any first course in federal taxation, and comes in a choice of three volumes: Federal Taxation 2013: Individuals Federal Taxation 2013: Corporations, Partnerships, Estates & Trusts (the companion book to Individuals) Federal Taxation 2013: Comprehensive (includes 29 chapters; 14 chapters from Individuals and 15 chapters from Corporations) ** For a customized edition of any of the chapters for these texts, contact your Pearson representative and they can create a custom text for you. †¢ The Corporations, Partnerships, Estates & Trusts and Comprehensive volumes contain three comprehensive tax return problems whose data change with each edition, thereby keeping the problems fresh. Problem C:3-66 contains the comprehensive corporate tax return, Problem C:9-58 contains the comprehensive partnership tax return, and Problem C:11-64 contains the comprehensive S corporation tax return, which is based on the same facts as Problem C:9-58 so that students can compare the returns for these two entities. †¢ The Corporations, Partnerships, Estates & Trusts and Comprehensive volumes contain sections called Financial Statement Implications, which discuss the implications of Accounting Standards Codification (ASC) 740. The main discussion of accounting for income taxes appears in Chapter C:3. The financial statement implications of other transactions appear in Chapters C:5, C:7, C:8, and C:16 (Corporations volume only). We want to stress that all entities are covered in the Individuals volume although the treatment is often briefer than in the Corporations and Comprehensive volumes. The Individuals volume, therefore, is appropriate for colleges and universities that req uire only one semester of taxation as well as those that require more than one semester of taxation. Further, this volume adapts the suggestions of the Model Tax Curriculum as promulgated by the American Institute of Certified Public Accountants. What’s New to this Edition? Individuals †¢ Complete integration of the new laws contained in the Temporary Payroll Tax Cut Continuation Act of 2011. †¢ Complete updating of all significant court cases and IRS rulings and procedures during 2011. †¢ Discussion of the extension of many itemized deductions through 2011 or 2012. †¢ Discussion of all sunset provisions applicable after December 31, 2011 and December 31, 2012. †¢ All tax rates schedules have been updated to reflect the rates and inflation adjustments for 2012. †¢ Thorough revision and update of all homework questions and problems. †¢ Whenever new updates become available, they will be accessible via MyAccountingLab. Corporations †¢ The comprehensive corporate tax return, Problem C:3-66, has all new numbers for the 2011 forms. †¢ The comprehensive partnership tax return, Problem C:9-58, has all new numbers for the 2011 forms. †¢ The comprehensive S corporation tax return, Problem C:11-64, has all new numbers for the 2011 forms. †¢ Changes affecting 2012 tax law, including inflation adjustments, have been incorporated into the text where appropriate. †¢ All tax rate schedules have been updated to reflect the rates and inflation adjustments for 2012. †¢ Whenever new updates become available, they will be accessible via MyAccountingLab. Preface ââ€" ¼ Individuals xv MyAccountingLab ® is web-based, tutorial and assessment software for accounting that not only gives students more â€Å"I Get It† moments, but gives instructors the flexibility to make technology an integral part of their course. It also is an excellent supplementary resource for students. To register, go to http://pearsonmylabandmastering.com. For Instructors MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online. †¢ Powerful Homework and Test Manager Create, import, and manage online homework and media assignments, quizzes, and tests. Create assignments from online questions directly correlated to this and other textbooks. Homework questions include â€Å"Help Me Solve This† guided solutions to help students understand and master concepts. You can choose from a wide range of assignment options, including time limits, proctoring, and maximum number of attempts allowed. In addition, you can create your own questions—or copy and edit ours—to customize your students’ learning path. †¢ Comprehensive Gradebook Tracking MyAccountingLab’s online gradebook automatically tracks your students’ results on tests, homework, and tutorials and gives you control over managing results and calculating grades. All MyAccountingLab grades can be exported to a spreadsheet program, such as Microsoft ® Excel. The MyAccountingLab Gradebook provides a number of student data views and gives you the flexibility to weight assignments, select which attempts to include when calculating scores, and omit or delete results for individual assignments. †¢ Department-Wide Solutions Get help managing multiple sections and working with Teaching Assistants using MyAccountingLab Coordinator Courses. After your MyAccountingLab course is set up, it can be copied to create sections or â€Å"member courses.† Changes to the Coordinator Course flow down to all members, so changes only need to be made once. We will add the most current tax information to MyAccountingLab as it becomes available. For Students MyAccountingLab provides students with a personalized interactive learning environment, where they can learn at their own pace and measure their progress. †¢ Interactive Tutorial Exercises MyAccountingLab’s homework and practice questions are correlated to the textbook, and â€Å"similar to† versions regenerate algorithmically to give students unlimited opportunity for practice and mastery. Questions offer helpful feedback when students enter incorrect answers, and they include â€Å"Help Me Solve This† guided solutions as well as other learning aids for extra help when students need it. †¢ Study Plan for Self-Paced Learning MyAccountingLab’s study plan helps students monitor their own progress, letting them see at a glance exactly which topics they need to practice. MyAccountingLab generates a personalized study plan for each student based on his or her test results, and the study plan links directly to interactive, tutorial exercises for topics the student hasn’t yet mastered. Students can regenerate these exercises with new values for unlimited practice, and the exercises include guided solutions and multimedia learning aids to give students the extra help they need. View a guided tour of MyAccountingLab at http://www.myaccountinglab.com/support/tours. xvi Individuals ââ€" ¼ Preface Strong Pedagogical Aids †¢ Appropriate blend of technical content of the tax law with a high level of readability for students. †¢ Focused on enabling students to apply tax principles within the chapter to real-life situations. What Would You Do in This Situation? Unique to the Pope/Anderson series, these boxes place students in a decision-making role. The boxes include many current controversies that are as yet unresolved or are currently being considered by the courts. These boxes make extensive use of Ethical Material as they represent choices that may put the practitioner at odds with the client. Stop & Think These â€Å"speed bumps† encourage students to pause and apply what they have just learned. Solutions for each issue are provided in the box. Ethical Point These comments provide the ethical implications of material discussed in the adjoining text. Apply what they have just learned. Tax Strategy Tip These comments suggest tax planning ideas related to material in the adjoining text. Program Components Materials for the instructor may be accessed at the Instructor’s Resource Center (IRC) online, located at www.pearsonhighered.com/phtax or within the Instructor Resource section of MyAccountingLab. You may contact your Pearson representative for assistance with the registration process. †¢ TaxACT 2011 Software: Available on CD to be packaged with Individuals and Comprehensive Texts: This user-friendly tax preparation program includes more than 80 tax forms, schedules, and worksheets. TaxACT calculates returns and alerts the user to possible errors or entries. †¢ Instructor’s Resource Manual: Contains sample syllabi, instructor outlines, and information regarding problem areas for students. It also contains solutions to the tax form/tax return preparation problems. In addition to being available electronically on the IRC online, it also is available in hardcopy. †¢ Solutions Manual: Contains solutions to discussion questions, problems, and comprehensive and tax strategy problems. It also contains all solutions to the case study problems, research problems, and â€Å"What Would You Do in This Situation?† boxes. In addition to being available electronically on the IRC online, it is also available in hardcopy. †¢ Test Item File: Offers a wealth of true/false, multiple-choice, and calculative problems. A computerized program is available to adopters. †¢ PowerPoint Slides: Include over 300 full-color electronic transparencies available for Individuals and Corporations. Acknowledgments Adopters will notice that John L. Kramer’s name does not appear on the 2013 edition as he has officially retired from the textbook. Jack was one of the founders and original editors of the Prentice-Hall Federal Taxation series, and the current editors and authors wish to thank him for his outstanding contributions over the years to this textbook and to tax education in general. Our policy is to provide annual editions and to prepare timely updated supplements when major tax revisions occur. We are most appreciative of the suggestions made by outside reviewers because these extensive review procedures have been valuable to the authors and editors during the revision process. We also are grateful to the various graduate assistants, doctoral students, and colleagues who have reviewed the text and supplementary materials and checked solutions to maintain a high level of technical accuracy. In particular, we would like to acknowledge the following colleagues who assisted in the preparation of supplemental materials for this text: Ann Burstein Cohen SUNY at Buffalo Caroline Strobel University of South Carolina Craig J. Langstraat University of Memphis Kate Demarest Carroll Community College Richard Newmark University of Northern Colorado In addition, we want to thank Myron S. Scholes, Mark A. Wolfson, Merle Erickson, Edward L. Maydew, and Terry Shevlin for allowing us to use the model discussed in their text, Taxes and Business Strategy: A Planning Approach, as the basis for material in Chapter I:18. Please send any comments to Kenneth E. Anderson or Thomas R. Pope. TAX RATE SCHEDULES INDIVIDUAL TAXPAYERS Single [ §1(c)]: If taxable income is: The tax is: Not over $8,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $8,700 but not over $35,350 . . . . . . . . . . . . . . . . . $870.00, plus 15% of the excess over $8,700. Over $35,350 but not over $85,650 . . . . . . . . . . . . . . . . $4,867.50, plus 25% of the excess over $35,350. Over $85,650 but not over $178,650 . . . . . . . . . . . . . . . $17,442.50, plus 28% of the excess over $85,650. Over $178,650 but not over $388,350 . . . . . . . . . . . . . . $43,482.50, plus 33% of the excess over $178,650. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $112,683.50, plus 35% of the excess over $388,350. Head of Household [ §1(b)]: If taxable income is: The tax is: Not over $12,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $12,400 but not over $47,350 . . . . . . . . . . . . . . . . $1,240.00, plus 15% of the exce ss over $12,400. Over $47,350 but not over $122,300 . . . . . . . . . . . . . . . $6,482.50, plus 25% of the excess over $47,350. Over $122,300 but not over $198,050 . . . . . . . . . . . . . . $25,220.00, plus 28% of the excess over $122,300. Over $198,050 but not over $388,350 . . . . . . . . . . . . . . $46,430.00, plus 33% of the excess over $198,050. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $109,229.00, plus 35% of the excess over $388,350. Married, Filing Joint and Surviving Spouse [ §1(a)]: If taxable income is: The tax is: Not over $17,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $17,400 but not over $70,700 . . . . . . . . . . . . . . . . $1,740.00, plus 15% of the excess over $17,400. Over $70,700 but not over $142,700 . . . . . . . . . . . . . . . $9,735.00, plus 25% of the excess over $70,700. Over $142,700 but not over $217,450 . . . . . . . . . . . . . . $27,735.00, plus 28% of the excess over $142,700. Over $217,450 but not over $388,350 . . . . . . . . . . . . . . $48,665.00, plus 33% of the excess over $217,450. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $105,062.00, plus 35% of the excess over $388,350. Married, Filing Separate [ §1(d)]: If taxable income is: The tax is: Not over $8,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $8,700 but not over $35,350 . . . . . . . . . . . . . . . . . $870.00, plus 15% of the excess over $8,700. Over $35,350 but not over $71,350 . . . . . . . . . . . . . . . . $4,867.50, plus 25% of the excess over $35,350. Over $71,350 but not over $108,725 . . . . . . . . . . . . . . . $13,867.50, plus 28% of the excess over $71,350. Over $108,725 but not over $194,175 . . . . . . . . . . . . . . $24,332.50, plus 33% of the excess over $108,725. Over $194,175 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $52,531.00, plus 35% of the excess over $194,175.

Building Germany's Holocaust Memorial Term Paper

Building Germany's Holocaust Memorial - Term Paper Example The problem with a memorial that deals exclusively with the remembrance of the Jews is that it marginalizes the other victimized groups, no matter what the intentions were. People often erroneously think of the Holocaust as only having effected the Jewish population. This memorial could help to propagate that falsity. Another issue about the memorial has stemmed from designer Eisenman himself. He wished the subterranean museum to be a part of the memorial. However, the two seem disjointed; almost antithetical to one another. The memorial itself is stoic in its design. It doesn’t even have a plague stating what is supposed to be memorialized by the structure. The museum beneath however, is a testament to another time and place. The stone work is almost a cemetery and the museum is filled with a kind of life through the various letters and pictures on display. The memorial in Berlin is, of course, not the only memorial to the Holocaust that exists in the world. In Washington, D.C. there is a Holocaust memorial and museum. Some have complained about this. Norman Finkelstein, for example, has complained that since the Holocaust did not occur in the United States, American tax money should not go to construct a memorial. World War II brought in people from around the globe to fight what they believed was a political battle. Only after discovering the atrocities committed by the Nazis did people come to rethink the war as an occasion of good versus evil. Although the camps were not on American soil, family members of Americans, particularly American Jews, were slaughtered in Germany and Nazi territories. Additionally, American soldiers died in the attempt to emancipate the camps and end the terrors. The memorial stands as much for the Americans as it does for the

Understanding eWOM (electronic word of mouth) effect on consumer Research Proposal

Understanding eWOM (electronic word of mouth) effect on consumer purchase decisions - Research Proposal Example Understanding eWOM (electronic word of mouth) effect on consumer purchase decisions Due to such multiplicative applications and benefits eWOM, the subject is getting increasing attention from scholars. Park and Lee argued that eWOM should not be considered as the as extension of digital commercial advertisements created by companies to push the brand rather eWOM should be viewed as non-commercial message created by external stakeholders of the company such as customers. According to Park and Lee, eWOM can be viewed as the word of mouth created by customers through sharing their direct or indirect experiences. Consideration research work of Park and Lee reveals the fact that eWOM might be created by customers to share their experience without having the knowledge that the sharing can influence purchasing decision of other customers who are going through the eWOM. Hennig-Thurau et al. pointed out that most of researches in the field of eWOM focuses on issues like influence of word-of-mouth on purchase decision of consumers, factors directing consumer behaviour to use eWOM as reliable opinion leader, reliability of WOM in contrast to other marketing information etc. Bickart and Schindler pointed out that WOM should not be judged with other commercial advertisement of companies rather WOM should be judged in context to theory of planned behaviour concept. Interesting fact is that most of the research scholars conducted research on eWOM, failed to find any significant difference between effect of WOM and eWOM. These research scholars pointed out that WOM can create favourable or unfavourable message direction that can influence purchase intention and product attitude of customers. Chatterjee (2001) argued that consumers perceive WOM as more credible source to judge performance of the product rather than commercial advertisements. In modern days, eWOM can be used as exact alternative of WOM and customers are using eWOM to make purchase decision. So, is this assumption true that there is no difference between eWOM and WOM? Not actually, Park and Lee (2009) stated that eWOM differs from WOM in three aspects, 1- speed of interaction, 2- level interactivity and 3- communication in the virtual world. However, Golan and Zaidner (2008) criticized eWOM for creating confusion regarding credibility of the message among customers using it to know product experience of others. Yes, that is a basic problem with eWOM because text based recommendation messages are shared by anonymous individuals (in the age of competition, there are cyber professionals who get paid for spreading rumours and negative feedback about a brand); hence, it becomes difficult for readers of the text message to check the credibility of the source. These factors should be considered while discussing role of eWOM on consumer purchase decisions. According to Golan and Zaidner (2008), customers still face dilemma in trusting the online text recommendations or eWOM when it comes to making purchase decision and such level of dilemma is directed by perceived social or psychological risk. It is evident from the above

Negative Election Advertising and Its Impact Research Paper

Negative Election Advertising and Its Impact - Research Paper Example Negative advertising has steadily increased from the 1960s, and the messages emanating from these campaigns include  attacks  focused  on  individuals and their personal characteristics and issues or attacks that may be relevant or irrelevant to issues being handled at that moment. In this context, Jamieson  in her researches  suggested  that  negative advertisements focus  mainly on an adversary ’s failure  and are different from  contrast advertisements, where the latter provides  Ã¢â‚¬Å"explicit  comparisons  between  the  candidates’  qualities,  records  or  proposals† (Jamieson 99). Researchers have suggested that specific factors often affect the style and mode of negative advertising, such as certain traits of a candidate, characteristics like his or her political status, or gender of the candidate. Researchers further suggest  that  candidates appearing to trail during campaigns generally prefer using negative advertisements to gain a favorable position.  However, when differences between candidates are very small and one candidate is seen to be leading the campaign by a small margin, that person may resort to negative advertising to  maintain  and the gap and stop the opponents from catching up. The  gender of  the main  candidate  and  his or her adversary,  party  affiliations,  and  dissimilitude in  election  funding (between the chief candidate and his opponent)  also  affect the use of negative  advertising. A majority of the researches, until date, have explored negative advertising based on candidate dissimilarities. Various scholars have contended that gender is one of the crucial factors during choosing political campaign strategies where women candidates tend to relay their electoral messages (rhetoric) to the public in a different manner, owing to stereotypes that are gender-based.  Ã‚  

Surveys in Measuring Flexible Employment in the UK Essay

Surveys in Measuring Flexible Employment in the UK - Essay Example A broad definition of 'atypical' employment is that adopted by Delsen (1991), who describes it as deviating 'from full time open ended work employment: part time work, seasonal work'. In the US the most common term which largely overlaps what is referred to in Europe as flexible working patterns is 'contingent work' (Freedman, 1986). ( H Harris, C Brewster and PSparrow,2003 pg 101) Although some consultants have tried to foster the term 'complementary working', Polivk and Nardone (1989) define contingent employment as 'any arrangement that differs from full time, permanent, wage and salary employment'. Morishima and Feuille (2000) noting that contingent employment can include a variety of workers The common themes that unite the individuals in these diverse categories are that they receive few or no fringe benefits, they have little or no expectation of long-term employment with the firm on whose premises they work at any given time, and they occupy a secondary position to the regular, full-time employees in the firm's status hierarchy. They conclude that although an accurate account of the situation in the USA and Japan, within the European contest such distinctions do not hold true. The complex aspects of flexible working practices render varying effects and implications. Part time work for example will apply to any work hours short of the normal working week for each country which vary across the globe. For instance in France and Belgium, part time work is defined as four-fifths or less of the collectively agreed working time; in the Netherlands and USA as less than 35 hours per week; in the UK as less than 30 hours, with lower thrash holds in relation to social security contributions. Elsewhere, the norm is concentrated around 25-30 hours per week (Bolle, 1997 and Brewster et al, 1996). THE FLEXIBLE FIRM Source: as cited in Keizer (2007). Various scholars have had their significant contributions to the entirety of the Flexibility discipline. Nonetheless John Atkinson stands out for his 'The Flexible Firm" model. Whilst at the institute of man power studies John Atkinson and his colleagues propounded the much quoted model depicting the divisions, between 'core and peripheral' work forces. In this model the core workers are full time permanent career employees who have won security by virtue of committing to functional flexibility in the short term and long term basis. The organisational value of such is encapsulated in the terms and conditions that bind them whilst their remuneration is largely influenced by their achievements including those of t the team and the organisation. (John Stredwick & Steve Ellis, Flexible Working Practices techniques and innovations, pg 11 & 12) The first peripheral group has less job security and access to career opportunity. And their jobs are plug in ones, not skill specific to the firm. Organization looks to the market place to fill the jobs, many of which are filled by the women, and numerical flexibility is achieved by the normal wastage which is fairly high. .(John Stredwick & Steve Ellis ,Flexible Working Practices techniques and innovations, pg 11 & 12) The second peripheral is an extension of the first, with much part time working, shift working, zero hour and short term contracts which maximize flexibility. Such terms and conditi

Why We Must Tell Lies Essay Example | Topics and Well Written Essays - 500 words

Why We Must Tell Lies - Essay Example Caught in a forbidden act, a two-year-old will quickly try to don a look of absolute innocence all while denying the alleged wrongdoing. Lying in children this young makes one wonder if lying is part of the human genetic code. The fact is, children probably are taught to lie by their first teachers- their parents. Brian Martin claims that parents carefully teach children how to lie and just as often lie to them (29). In teaching their children to lie, parents are preparing them to deal with the world. Once children set off for school, they must know how to lie effectively to teachers and classmates. Children who do not become good liars will not develop good interpersonal skills, and they will probably not become highly effective people. Every child needs to know how to explain the missing homework assignment and how to get along with playmates. Well-told lies are the most expedient means to these ends. In the adult world, the most successful people are those who are proficient liars. Businesses would cease to function if proprietors always told the truth.

Apple Inc. Analysis Case Study Example | Topics and Well Written Essays - 1250 words

Apple Inc. Analysis - Case Study Example employs to run its shows in the electronic consumer market (Thompson, Strickland & Gamble, 2011). Also, the paper will determine the various strategic elements of Apple’s competitive and product differentiation in the market place. Further, the paper will examine the competitive strength and thereby provide indications as to why Apple Inc. is a stable competitor. Moreover, the paper will assess the financial performance of Apple Inc. and provide recommendations aimed at strengthening Apple’s market position going forward. Elements of Competitive Strategy As a major developer, Apple Inc. develops, manufactures and markets personal computers and the supporting and/or related products. These product packages are directed basically to business entities and their owners, creative industry and the general consumer markets (Marino, Hattaway & Jackson, 2011). In addition, Apple Inc also provides the consumers of electronic products with the supporting utility languages, operati ng systems, the necessary developer tools and the needful software databases. Therefore, according to Lashinsky (2009), Apple Inc. is the only company that designs and owns the whole widget comprising of the hardware components, software components and the driving operating system components, which in togetherness serve the varied needs of their customers accordingly (Lashinsky, 2009). In the forefront to motivate Apple Inc. is the able hand and mind of the top notch executives in the overall realm of electronic product consumption market, which form the nucleus of the executive officer’s brain trust and thereby drive the operational excellence that is needed in order to sustain the growing number of the loyal customer base that the company currently prides of (Lashinksy, 2009). Additionally, Apple Inc. has a broad wealth of software and engineering skills that enables the company to develop evolving elements as per the demands of the market as well as the global influence of the products that it specializes in (Marino, Hattaway & Jackson, 2011). In order for any consumer to fully consume and enjoy the use of products in the personal computers in specific and the electronic market products in general, he/she must be able to access the three distinctive product components that Apple Inc. has prioritized; software, hardware and the operating systems. Therefore, it is evident that the various elements of Apple’s competitive strategy work in togetherness to maximize the value that the consumer accrues. This implies that the company’s product element pieces purposefully fit together to provide the necessary millage in terms of competitive capability in the market. Further, the fact the Apple has initiated and executive strategic decisions to sign agreements with other major players in the market enables it to fully exploit the generic strategic form provisions and thus develop products that the consumers consider highly innovative since they pr ovide advancements and/or complements the other products in the market (Marino, Hattaway & Jackson, 2011). Elements of Apples product strategy Personal computers Apple Inc. designed and distributed personal computer product line that enabled it to assemble the various product components together to enable the compatibility with the peripheral

Academic Papers Essay Example for Free

Academic Papers Essay Academic papers are evaluated by professors to determine if a student can demonstrate extensive knowledge on a particular subject matter. Most professors require and grade students’ papers based on correct spelling and punctuation. They also expect a paper to contain no grammatical errors. An academic paper also demands that a student follow a certain format when writing the essay. Thus, a paper that comprises many errors can result in a lower grade that an individual expects or even deserves despite the fact that the content and research are excellent. However, due to time constraints and numerous workloads that a student handles on a daily basis details such as spelling, punctuation, format and grammatical errors becomes less of a concern. But these are the criteria that a paper is graded on. Therefore, these matters should not be overlooked. Application Papers An application paper is one of the most crucial aspects of applying to a university or college. This is because it contains information that reveals the insights, beliefs, values, goals, background and even upbringing of an individual. See more: Experiment on polytropic process Essay Therefore, universities clearly take it into consideration. It is important to have an application paper that is flawless. This means that spelling, punctuation and grammatical mistakes are not evident in the paper. This is because a well-written paper does not contain any of this. As a prospective student vying for a spot in the freshman class of a particular university, an outstanding application paper will definitely set you apart from other applicants. Therefore, a person should ensure that his or her application paper is presented in the best manner possible. Manuscripts/Articles Manuscripts are any printed work that you want to be published. Examples of manuscripts include official correspondence, legal and financial papers, technical briefs, poetries, editorials, reviews and case reports. Information about an organization or an individual is also considered a manuscript. They are usually used as a primary source. Therefore, accuracy and error-free work is highly valued. On the other hand, articles are usually a page or two of detailed information about a certain subject. Articles are written for a newspaper, magazine or a web site. Our editors will systematically look over any manuscripts and articles that you want to be reviewed. Therefore, the utmost quality of your work can be definitely achieved. Fiction Writing fiction can be time-consuming and a writer will mostly focus on conveying the appropriate word choice and making sure that ideas are flowing properly. Thus, at times a writer may neglect and fail to notice errors while writing and editing the fictional work at hand. Other times, writers feel that they cannot deliver or put into writing all the thoughts that are inside their mind. Also, writer’s block is experienced even by the best writers. Therefore, it is comforting to know that there is a service available that can assist fictional writers with any writing needs and styles that they want. Websites Webcontent writing is not an easy task to do. For an inexperienced writer, it can be daunting, challenging and downright terrifying. When you are setting up your website, you want to make sure that you hire a professional writer or service that will meet and even go beyond your needs. An exceptional service will demonstrate this by translating the company’s mission, vision and goals in a clear and error-free manner. A phenomenal service can certainly deliver information that will sustain the interest of site viewers, which will result in people coming back for more and numerous visitors flocking the site on a daily basis. Thus, it is vital to avail of a webcontent writing service that will ensure that your website will present easy to read information in a professional, comprehensible, simple and error-free manner. Speeches/Presentations Presenting information to a crowd of people is usually a nerve-wracking experience. You want to give a speech or presentation that is memorable, informative and captivating. At the same time, you want to make sure that you convey it in the right way, meaning the delivery of your speech or presentation lacks any possible errors. However, great speakers may not necessarily be the best writers around. Thus, it will be wise to utilize a service that can generate an unforgettable speech. This kind of speech will communicate a very lasting message that is highly entertaining, thought-provoking and direct to the point. Business Personal Letters Business letters are important because it is one of the quickest ways to develop rapport and persuade a potential client to avail of your company’s product or service. Therefore, a business letter should be polite, concise, straight-forward and error-free. A well-written business letter will instantly impress a potential client and will definitely present your company in the best way possible. Hence, a service that can provide business letters that are eloquent, personal and professional will definitely boost your company’s image and sales. On the contrary, personal letters reveal information about an influential or affluent person. Correspondence like this is kept by some academic institutions to give insights on the person’s life, activities and achievements. Personal letters are also found in some autobiographies. It is crucial to leave matters like these to the experts. Thus, a professional service can provide assistance and equip you with qualified editors at your finger tips. Formatting Formatting is a vital process in any written work. This is because it helps in organizing ideas clearly. It also presents information in a comprehensible way because ideas are easy to follow, which leads to an apparent understanding of the matter or topic being discussed. Formatting usually includes the size of a font, the type of font, indentation and margins used. It also consists of arranging and presenting information of several paragraphs in a unifying manner. Thus, without a proper and concrete format, any type of printed information will seem like a bunch of text that has to be deciphered in order to be understood. Editing/proofreading Editing, also known as proofreading, a written work is usually the final process of any writing endeavor or task. Editing is done to make sure that the work lacks error. Thus, editing will normally check spelling, punctuation and grammatical mistakes. Once a mistake has been detected, changes can be made to correct it before the work is published or submitted. It is an essential practice because people tend to overlook minor details and violate major writing rules. A well-conducted editing shows a well-constructed work. It also presents to the public a writer that is professional and eloquent. Therefore, it seems like any written work is not complete without undergoing this process. Editing Review Editing should be done by professional editors. Professional editors have years of experience. Therefore, reviewing any written work comes naturally to them. Also, their feedback will be valuable because they will automatically notice aspects of your writing that needs improvement or drastic change. Thus, they can best advice you on what steps to take to ensure that your writing can be enhanced. We cannot stress enough the importance of finding a service that will provide you with qualified and professional editors. This is because professional editors will aid you to have a finished paper that is above average, if not exceptionally done.

Basic Needs Shanks Old Boss Failed to Meet Essay Example for Free

Basic Needs Shanks Old Boss Failed to Meet Essay According to Maslows hierarchy, which basic needs did Shanks old boss fail to meet? Explain why the needs have not been met. What could be done to meet these missing needs? The basic needs which Shanks old boss failed to meet are as follows: The need for self-actualization the desire to become more and more what one is and to become everything that one is capable of becoming. People who have everything can maximize their potential. They can seek knowledge, peace, esthetic experiences, self-fulfillment, oneness with God, etc. Emily Griffin from Flight 001 stated the ollowing: So its not that its better than nothing, but they do still recognize the contribution, even if Im not quite getting it right. This negative statement tells me that the self-actualization is a missing component within this company. She is completing a project Just to get it accepted and not maximizing her potential and her highest level of functioning. Emily should be able to move through the needs to the highest level provided they are given an education that promotes growth. Use the Expectancy Theory and/or the Equity Theory of motivation to explain how feeling nderpaid might affect the work of a Flight 001 associate and what a manager can do to increase the employees motivation. A Flight 001 associate that feels underpaid may form perceptions of what constitutes a fair ratio (a balance or trade) of inputs and outputs by comparing our own situation with other referents (reference points or examples) in the market place as we see it. In practice this helps to explain why people are so strongly affected by the situations (and views and gossip) of colleagues, friends, partners etc. in establishing their own personal sense of fairness or equity in their work situations. People need to feel that there is a fair balance between inputs and outputs. Crucially fairness is measured by comparing ones own balance or ratio between inputs and outputs, with the ratio enjoyed or endured by relevant (referent) others. If there is not a fair balance employees feel demotivated. Generally the extent of demotivation is proportional to the perceived disparity with other people or inequity, but for some people Just the smallest indication of negative isparity between their situation and other peoples is enough to cause massive disappointment and a feeling of considerable injustice, resulting in demotivation, or worse, open hostility. Some people reduce effort and application and become inwardly disgruntled, or outwardly difficult, recalcitrant or even disruptive. Other people seek to improve the outputs by making claims or demands for more reward, or seeking an alternative Job. A Manager can increase employee motivation with financial rewards pay, salary, expenses, perks, benefits, pension arrangements, onus and commission plus intangibles recognition, reputation, praise and thanks, interest, responsibility, stimulus, travel, training, development, sense of achievement and advancement, promotion, etc. Managers need to understand the Equity Theory and especially its pivotal comparative aspect to be able to appreciate and improve one persons terms and conditions to resolve that individuals demands. Equity Theory reminds us that people see themselves and crucially the way they are treated so they must be managed and treated accordingly. Based on Herzberg does Two Factor Theory, what hygiene factors can you identify that are being met within Flight 001 s work environment based on comments made by employees in the video? How are they being met? Is Flight 001 s work environment meeting any motivation factors? If so, which ones and how? The hygiene factor that are being met within Flight 001 s work environment are as follows: Working conditions, Company Policies and Interpersonal relations. Flight 001 has great working conditions for their employees and they pay attention to detail as far as letting their employees know that they are ot Just a number but as important as the any other employee where they are at a higher level of management and this also creates interpersonal relations between all employees and making them feel as adequate as the next. Due to the new baggage policy and charges customers want to bring more carryon luggage on the plane. The employees were informed and trained on how to react to this new policy in a positive manor to satisfy the customer. References http://stewardess. inhatc. ac. kr/philoint/general-data/maslows-hierarchy-of- needs-I . htm http://www. businessballs. com/adamsequitytheory. htm

The Resource Based View Of Wal Mart Management Essay

The Resource Based View Of Wal Mart Management Essay The broad marketing environment of an organisation consists of the intra-organisational interactions amongst its internal factors, as also the external, diverse and inter-related environmental factors that are referred to as the external macro-environment (Lancaster Reynolds, 2001). Michael Porters diamond model states that whilst criteria like location, land, labour and magnitude of local population are conventionally considered to be influential in shaping competitive advantage, the real competitive national advantages are obtained by factors like strategy, organisational structure, business rivalries and competition, and related ancillary industries (Proctor, 2002). Hofstede, in his study of international cultures found that cultures comprise of rituals, values, symbols and heroes and that the bedrock of cultural differences between organisational culture flowed from five dimensions of national culture, (Hofstede, 2001), namely (a) power distance, (b) Uncertainty avoidance, (c) individualism, (d) long-term orientation and (e) masculinity (Vinken, Soeters, Ester, 2004). The larger macro environment, widely referred to as the PESTEL analytical framework, concerns political, economic, societal, technological, environmental and legal factors, whose analysis helps in scrutinising and pinpointing the influence of such environmental forces on organisations (Gray, 1999, P 12). Ritzer (1996) concludes that whilst remonstrating and opposing McDonaldisation is potentially worthwhile, the future of added McDonaldisation appears inevitable (Alfino, Caputo, Wynyard, 1998). The resource-based view (RBV) centres into intra-industry heterogenic organisations and contends that firms are distinctive packets of resources and capabilities providing the foundation for gaining competitive advantages; it conveys that organisations should leverage these self-owned resources even in unstructured international markets (Fahy, 1996). The RBV states that competitive advantage from resources can be achieved only if such resources are precious and enable the exploitation of an external opportunity or the counteracting of a threat (Fahy, 1996). Another critical characteristic of resource is rarity, which is inherently the key to heterogeneity, i.e. competitors should not have or be able to access similar resources rendering competitive advantages (Fahy, 1996). The critical condition of imperfect or limited mobility of resource must be further satisfied; imperfect resources that render competitive advantages must not be tradable amongst competitors (Fahy, 1996). Finally, the resource should be imperfectly imitable (Barney, 1991) or as per Peteraf (1993), render several ex-post restrictions to the opposition (Fahy, 1996). Stalk, Evans and Schulman (1992) aver that Wal-Marts growth, leading to its market supremacy, vests in its unique logistics competencies, which underline the magnitude of capabilities as latent causes of competitive advantage; their cross-docking coordination system makes certain that merchandise between two loading docks is transported in not more than forty eight hours (Fahy, 1996). This has benefited Wal-Mart not only in cutting cost of sales, and thereby improving margins, by 2 to 3 percent, but also in minimising the inventory levels (Fahy, 1996), working capital cycle and interest costs. The above system is therefore, seen to be immensely beneficial in value generation through cost reduction and thereby in being a source of competitive advantage; since it satisfies all requisite criteria (Fahy, 1996). The cross-docking system is rare. As it is resource based in terms of the joint utilisation of personnel, delivery vehicles and transportation and communication systems, it satisfies the condition of imperfect mobility (Fahy, 1996). It is also enormously complicated and thus difficult for competitors to reproduce, vis-a-vis the requisite coordination and communication between vendors, distribution centres, sales depots and outlets; it is this intrinsic ability to raise high barriers to imitation that bestows Wal-Mart with competitive advantage (Fahy, 1996). The advanced management methodologies underlined by the current advances in technology now permit the availability of customised merchandise on mass scales; such mass customisation arises from the juxtaposition of dual Japanese systems of flexible manufacturing, or lean production system, and adaptable marketing systems (Yasumuro, 1993),  (Alfino, Caputo, Wynyard, 1998). Wal-Mart is being able to successfully utilise its resources and competencies in establishing sustained competitive advantage, with appropriate and combined application of Porters Diamond model with PESTEL methodologies and RBV theory, in order to cater to variable, disparate and localised merchandise preferences, desires and needs of their customers. Question 2: In May, 2006, Wal-Mart announced the sale of all its 16 South Korean stores, and shortly thereafter, in July of the same year, the sale of its German operations to Metro A.G.; after eight years of effort to try to make the businesses profitable (Depamphilis, 2009). Unlike its remarkable success in getting it right on its home turf, Wal-Mart could not adapt to the regulatory and cultural differences, as well as the strong labour unions, in Germany (Depamphilis, 2009). The intensity of the German competitors in offering very low price points across product categories and the consumers thrift and prudence was also largely underestimated by the company (Depamphilis, 2009). Various factors like (a) the German shoppers adverse perceptions regarding clerks bagging groceries, (instead of themselves, as per their habitual practice), (b) legal tussles with employees over Wal-Marts policies against employee-supervisor liaisons, (c) the companys inability to proffer extended shopping hours or to sell below cost, (because of German regulations), and (d) its inability to implement cost reductions because of strong unionism, contributed in making the companys German venture a big mistake (Depamphilis, 2009). Wal-Mart forayed into Korea with the acquisition of 4 units, in 1999, from the Metro owned Dutch chain named Macro (Mahajan-Bansal, 2010). Korea is a comparatively established market with the local Emart being the leader in the retail marketplace (Mahajan-Bansal, 2010). Emart was made an acquisition offer by Wal-Mart, which it rejected (Mahajan-Bansal, 2010). The company was also cautioned by Emart that with Korea being a localised market with very specific customer needs and wants, Wal-Marts size and its status as the largest global retailer would not be very relevant in achieving competitive advantage in the Korean marketplace (Mahajan-Bansal, 2010). Wal-Mart entered the market with a bang but could never gain prominence; after seven years it sold its stores (ironically) to Emart and exited the market (Mahajan-Bansal, 2010). In China, on the other hand, the company progressed well. Avoiding major blunders, it has been able to achieve the right mix of localisation of store formats and merchandise mix (Mahajan-Bansal, 2010). Chinas high heterogeneity, with regard to its peoples habits and wants are similar to that of any other developing economy (Mahajan-Bansal, 2010). It has laboured hard to become an esteemed retailer in China, even as it is still too early in the country to realise its full potential (Mahajan-Bansal, 2010). This is important because China and India are at the centre of Wal-Marts global ambitions for Asia (Depamphilis, 2009). Wal-Mart reckons China as a solitary large market, whereas its more successful French competitor Carrefour considers China as a cluster of regional or local markets; Wal-Mart has a centralised sourcing and distribution centre unlike Carrefour (Mahajan-Bansal, 2010). The Chinese prefer to purchase fresh poultry and meat; hence the need for local sourcing to be faster and smarter rather than being centrally sourced (Mahajan-Bansal, 2010). Wal-Mart in China assists local retailer businesses to improve their functioning and service standards in order to integrate better with the local economies (Wal-Mart Group, 2010). Its perseverance in localisation of procurement creates more job opportunities, reposes trust in local producers, and helps in sustaining local economies (Wal-Mart Group, 2010). Wal-Mart treats its Chinese vendors as partners in development. Practically 95% of the goods sold by the company are locally produced by almost 20,000 suppliers (Wal-Mart Group, 2010). Wal-Marts journey in China has been fraught with many challenges, primarily due to the American retailing methodologies followed by the organisation (Gopalkrishnan, 2009). The singular differentiator between Wal-Marts strategies and Carrefours more entrenched adjustment to the Chinese environment lies in it appreciation of and response to local culture and consumer behaviour (Gopalkrishnan, 2009). In China the company possibly needs to understand that heterogeneous Chinese shoppers would possibly be better served by decentralised operations, combined with simultaneous leveraging of its competitive advantages of low prices, quality, and technologically superior logistics (Gopalkrishnan, 2009). Working together with local partners within the regulatory framework and cultural landscape is a critical lesson that appears to have been absorbed and espoused in advancing its Chinese retail footprint (Gopalkrishnan, 2009). Wal-Mart, by exiting the German market, (post the $ 1 billion pre-tax bottom-line hit), and retreating from the Korean marketplace, conveyed to its stakeholders the lessons it learnt on (a) the importance of appreciating cultural and environmental differences in new markets and (b) the need to focus sharply on profitability and returns in its global investment and growth strategy (Workman, D., 2006). Question 3: The widely used PESTEL framework represents an analytical methodology for evaluating the milieu in which individual organisations or industries operate, work and are managed; such an analysis aids in methodically focusing upon and assessing the impact of various environmental forces, namely those that are political, economic, socio-cultural, technological, environmental and legal in nature, upon business organisations or particular industrial segments (Gray, 1999, P 12). The Wal-Mart group scrupulously operates within the political and legal frameworks in all the countries in which it operates; such a strategy can often lead to the emergence of serious challenges, as in Germany where local regulations did not permit the company to extend the weekend hours or to sell below cost (Depamphilis, 2009). The companys expansion into different nations are also dependent on local political conditions and governmental and local regulations, as illustrated by Wal-Marts unsuccessful foray in Indonesia, where it needed the support of Suhartos network to ensure continuance of operations (Mahajan-Bansal, 2010). Apart from such factors organisations have to deal with copious local laws regarding labour and welfare; other trading regulations also affect business operations and need to be complied with, by organisations, their employees and their participating associates. Ecological challenges with regard to environmental protection and use of green production methodologies also need to be diligently targeted above minimum statutory requirements and achieved; Wal-Mart projects itself as a sustainability leader and incorporates participation of all internal and external associates and partners in setting targets for fulfilment of their energy needs (Wal-Mart Group, 2010). Its environmental and green objectives are targeted to be achieved through greater use of renewable sources, encouraging use of environmentally friendly products and working towards zero waste (Wal-Mart Group, 2010). Catastrophic events and fluctuating weather patterns can also challenge operational efficiencies (Wal-Mart Group, 2010). Most global retail players have at one time or another felt the need to factor in challenges relating to country specific general economic conditions, disposable incomes of shoppers, buying patterns and preferences, cost of goods and labour, interest and currency exchange rates, customer debt levels, credit availability and history, fuel and energy prices, insurance costs, et al. (Wal-Mart Group, 2010). Economic challenges, especially in forays into matured markets, include top-line protection, sustained profitability and cash flows; these challenges assume critical proportions, not only due to the intense rivalry and competition in the retail turf, but also due to wafer thin margins and the fairly long gestation period involved in setting up just-in-time inventory and logistics, and best in class infrastructure. The socio-cultural norms of no two nations are alike. This poses immense challenges in conforming to local practices and customs and therefore requires diligent and sustained efforts in satisfying cultural needs; inadequate attention to cultural needs has led to numerous retail failures across the globe; Germany and Korea represent two cases of different cultures that Wal-Mart failed to tackle appropriately (Depamphilis, 2009). Another case in point is the heterogeneous nature of the Chinese population, which mandates local rather than centralised sourcing (Mahajan-Bansal, 2010). Diverse cultural environments prevail even within small countries, on the lines of geographical or other divisions, demanding adherence by business to disparate social and cultural norms. Retail forays into new international marketplaces need implementation of contemporary technology for combating the inherently competitive nature of the industry. Wal-Mart and other major retail players are using RFID (Radio Frequency Identification) technology for product tagging and coding to combat the logistics challenges for procuring, moving, stacking and selling ever increasing volumes and varieties of merchandise across geographies and continents (Stoler, 2006). Additional risks that Wal-Mart could be exposed to in its global businesses could emerge from fiscal and monetary policies and inflation rates of its host countries, political, social and economic instability, adverse tax consequences, and, inter alia, difficulties in enforcing IPRs (Intellectual Property Rights) in non-US countries (Wal-Mart Group, 2010). The mitigation of these challenges and risks essentially lie in diligently adapting to local country-specific and region-specific norms and regulations and in synergising them with proprietary best-in-class expertise in technology and logistics. Such stratagems are required for the progression of glocalisation or transnational objectives and attainment of economic and sustainable growth. Question 4: The management of the Wal-Mart conglomerate employs numerous measures for evaluation of corporate performance, the chief among them being (a) total sales, (b) operating income, (c) comparable store sales, (d) diluted income per share from continuing operations, (e) return on investment and (f) free cash-flow (Wal-Mart Group, 2010). The total sales for the fiscal year ended January 31, 2010, clocked in at $ 401.2 million compared to $ 374.3 million for the previous year, registering a 7.2% growth, following a 8.6% growth in the previous 2008 fiscal (Wal-Mart Group, 2010). Such enhancement in net sales resulted from diverse acquisitions, store sales additions, and the worldwide expansion of business (Wal-Mart Group, 2010). The efficacious management and leveraging of expenses of the company can be measured by operating income, which rose by 3.95 % in fiscal 2009, against an increase of 7.1% in the previous year; this occurrence occurred primarily because of Internationals adverse impact from foreign currency conversion rates, (amounting to $ 2.3 billion) and the Sam Clubs marginal percent decrease, due to increases in operating and overhead expenses (Wal-Mart Group, 2010). Introducing new stores leads necessarily to reduction in sales of existing stores in the vicinity; as per revised capital efficiency computation methodology, the adverse approximate impact on current store sales was 1.1% and 1.5% in fiscals 2009 and 2008 respectively; this impact will abate in future due to intended reduction in opening of new stores (Wal-Mart Group, 2010). The diluted income from continuing businesses increased from $ 3.16 in fiscal 2008 to $ 3.35 per share in fiscal 2009, consequent to income enhancements, combined with repurchase of outstanding quantum of weighted average shares. The corresponding figure for fiscal 2007 was $ 2.92 diluted income per share (Wal-Mart Group, 2010). The Return on Investment (ROI), a critical measurement tool for assessment of efficiency of deployment of assets by the organisation, stood at 19.3% for fiscal 2009 and 19.6% for fiscal 2008. Some of this decrease occurred because of the investment in Chile and the settlement of workers class action lawsuits (Wal-Mart Group, 2010). Free cash flows are net cash flows made available by continuing operations for a period, less the outflows made for purchase of equipment and property during such period, and reflect the capability of organisations to engender additional cash flows from various business segments ; Wal-Marts free cash flows increased from $ 5.7 to 11.6 billion through fiscals 2008 and 2009 respectively (Wal-Mart Group, 2010). A scrutiny of the 5 year financial data reveals that organisational sales increased from $ 281.5 million in fiscal 2005 to $ 401.2 million in fiscal 2009, representing a 42.5% absolute increase (Wal-Mart Group, 2010). A further analysis of the financials reveals that overall net sales realisation per square footage increased by 1.7% from $ 428.2 to $ 435.7 between fiscals 2007 and 2009 respectively (Wal-Mart Group, 2010). It is also important to note that for the Wal-Mart US segment, (which contributed 63.7% of the overall net sales for fiscal 2009), the net sales realisation increased by 3.6% from $ 418.8 to $ 434.0 per square foot between fiscal 2007 and 2009. The average realisation per store in the US increased from $ 65.73 to $ 69.95 million, representing an increase of 6.4% over the same period (Wal-Mart Group, 2010). The above performance analysis of Wal-Marts business segments, vis-à  -vis its strategies, reveals that the group should be able to continue to successfully overcome or sidestep the challenges it must inevitably face in future, considering its worldwide span of operations in 15 diverse global territories. The companys financials reveal that the strength of its balance sheet will continue, barring major risks, to supplement its resources every year in achieving its strategic objectives for the benefit of its stakeholders. Question 5: Wal-Mart forayed into the global marketplace, with the opening of the Sams Club in Mexico, in the 1990s, to revitalise its constrained domestic sales growth; this diversification yielded immense results in terms of growth, in both revenues and earnings, especially after appropriate changes in the companys international strategy were effected in 1999 (Wal-Mart Group, 2007). The company thereafter entered, (in quick succession), Puerto Rico in 1991, Canada in 1994, Brazil and Argentina in 1995, and China in 1996 (Wal-Mart Group, 2007). The subsequent ingress into the UK through the purchase of ASDA, as well as into Japan through Seiyu, furthered its global operations (Wal-Mart Group, 2007). The first part of the companys three-pronged strategy, to unlock the value in their global business, addressed portfolio optimisation in making of correct investments, dissociating from unsuccessful investments, and growing both organically and inorganically (Wal-Mart Group, 2007). The second leg of this international strategy, according to Mitch Slape, Wal-Marts (International Business Development) Vice President, is to leverage global markets to add value through use of all of Wal-Marts resources, competencies, and associations, (Wal-Mart Group, 2007). The year 2007 saw the addition of the third dimension of their strategy, namely, to be triumphant in each of the geographical areas of operation and to have a unique position for eventual generation of value for shareholders. The company, to achieve this, continues to be fixated on the local consumer, relocate know-how, and grow the best international and local talent to enable leveraging the global scale (Wal-Mart Group, 2007). The competition amongst retail companies on the basis of local market power and local scale establishes the branding, cost composition and recall presence for the customer, in all countries; Wal-Mart hurt itself sorely whenever it did not adhere to this principle (Mahajan-Bansal, 2010). With most of the customers, to the first Mexican Wal-Mart store, commuting by buses instead of cars, the companys large Americanised parking-lot was piled up with shopping carts at the end that was closer to the bus stop (Mahajan-Bansal, 2010). The product categories and inventories stacked were attuned to American needs, e.g. golf balls for the lower income level customers (Mahajan-Bansal, 2010). Wal-Mart learnt quickly from these initial and relatively minor errors and bounced back to achieve remarkable success (Mahajan-Bansal, 2010). Bartlett and Ghoshal (1989) aver that the organisation must manage itself to realise the synergies of global assimilation and national receptiveness and learn to thrive in the global arena (Fahy, 1996). In terms of wherewithal, such a theory connotes that the organisation should depend not only on the parent organisations resources (global assimilation) or on the resources of the local company (national receptiveness) but must equally highlight both; it must also effectively ensure two-way transfer of learning between both the companies (Fahy, 1996). Although numerous authors assert the pursuit of a global strategy on the foundation of the industrys internationalisation prospects (Porter 1986; Yip, 1989), there is a divergent view that companies need to merge both the local and global dimensions; this combination is occasionally known as localisation (Main, 1989) (Fahy, 1996). Translated, the transnational solution advocates that global business players assimilate the organisational resources and competencies of both the host and the home country (Fahy, 1996). The primary and widely accepted reason for Wal-Marts success in China, as also in the other countries it has forayed into concerns its ability to, over time, acclimatise its operational, merchandising and marketing stratagems to enable their juxtaposition with the host countrys culture. The pursuit of such a transnational, or glocalisation strategy, has led to the company becoming an entrenched transnational retail player. Wal-Mart has successfully implemented its intended stratagems in growing from one international retail store in 1991 to over 3000 stores in 2007 in 13 non-US markets under 50 diverse banners; with almost 600,000 associates or employees offering goods and services to 49 million consumers every week, it has been growing at a compound rate of 24.7% per annum for the last seven years (Wal-Mart Group, 2007). Question 6: Globalisation has ensured enormous wealth creation worldwide over the last two decades. The unprotected and saturated domestic markets of business organisations have forced them to cross their national borders (Stoler, 2006); this global competition has wrought considerable internal and external benefits to businesses and societies across the world. The direct benefit of quantitative growth has profited Wal-Mart in two critical areas, the first being the considerable economies of scale that Wal-Mart has been able to garner from its worldwide buying clout and second, the benefits that have accrued to it from the exchange of ideas across its global operations (Wal-Mart Group, 2007). Wal-Marts volumes have helped it in extracting deeper discounts from all the local businesses of its multinational vendors, like Proctor Gamble, GE and Unilever; who have their own worldwide operations (Wal-Mart Group, 2007). The flow of ideas across geographies also help in the best practices of one country being imbibed in another; a case in point being the layouts of the wine departments in stores in Argentina being replicated into layouts globally (Wal-Mart Group, 2007). Technology has propelled the use of bleeding edge innovations in ensuring efficient inventory and logistics controls. Radio Frequency Identification (RFID) product coding and tagging , as an alternative to bar codes, for inventory and security purposes, is already in use by large manufacturers and retailers like Wal-Mart and their worldwide vendors (Stoler, 2006). This translates into immense benefits in terms of supremely efficient global tracking, securing and movement of large volumes of merchandise containers by road, sea and air (Stoler, 2006). Wal-Marts use of its competitively advantageous cross-docking logistics system, by ensuring the movement of these tracked goods between two docking stations within forty eight hours, results in nominal inventories and substantial saving of 2 to 3 percent (Fahy, 1996). In a business where low costs and stretched margins are crucial, this system has generated substantial business values and market dominance (Fahy, 1996). The inimitable local and global synergies of bringing together people, communication systems and modes of transportation give Wal-Mart exceptional competitive advantages (Fahy, 1996). The larger implication of the use of these technologies is in facilitating and promoting, rather than in retarding, international trade through addressing of crucial anti-terrorism and security apprehensions (Stoler, 2006). The extensive use of such technologies also implies that customers will soon be able to verify radio-tagged products, know where, when and by whom they were manufactured, the physical components and chemical procedures used in manufacture, the shipment logistics, the dietetic content and , inter alia, their adherence to sustainable development manufacturing methodologies (Stoler, 2006). Such well informed shoppers should further the cause of superior retail management by buying more merchandise than they are content with (Stoler, 2006). The global commodity chain (GCC) approach of Gereffi and Korzeniewicz (1994) looks at the worldwide unification, along value and / or commodity chains, concerning consumption, distribution and production of goods (Dolan, 2004). This diagnostic tool is especially valuable in identifying the vital role that conglomerates like Wal-Mart, GAP and Nike play in managing activities in value chains (Dolan, 2004). Gereffi (1994, 1999) underlined the criticality of the so-called buyer-driven commodity chains, and argued that, in certain business sectors, the large marketers, brand-name companies, and retailers, play a central role in instituting and prodding geographically disseminated manufacturing and supplying systems, without their ownership of such systems (Dolan, 2004). The horticultural value chain pertaining to UK-Africa demonstrates numerous properties of a buyer driven commodity chain (Dolan, 2004). The supermarkets oversee the supply arrangements that cover numerous African nations and not only identify the goods but also the manners of production of such merchandise (Dolan and Humphrey, 2004) (Dolan, 2004). Such supermarkets progressively establish the manufacturing imperatives of the upstream horticultural entities and obliquely impact their assumed employment stratagems (Dolan, 2004). This enables significant and direct benefits to Wal-Mart in terms of display of disparate and locally preferred merchandise on its shelves worldwide, thereby helping it to service its customers better. Assignment 2: Individual Reflective Statement Moon (2004) avers that the stages of the reflective cycle, in the widely used Kolb cycle, (Gibbs. 1988), have been variously described by theorists as (a) the experience, (b) identification of the necessity for a resolution of an issue, (c) explanation of the issue, (d) reassessing and remembering, (e) re-evaluating affections / expressive stage, (f) processing of information and thoughts, (g) the ultimate resolution, likely transformation and action and (h) probable action. The Business Synoptic attempts to analyse, with the global retailer Wal-Mart, as the case study, the main issues of the frameworks used to garner competitive advantage in the global marketplace. The exercise helps in comparing the successful, or otherwise, entries into different foreign markets and in assessing the learning thus achieved, understanding the challenges and risks associated with such ventures, identifying the appropriate performance indicators for enabling the analysis of performance of last five years, assessing the results of such analysis vis-à  -vis the adopted strategies, examining the strategies adopted by the company, and finally deciding whether and why such strategies were and are appropriate, and how globalisation has benefited Wal-Mart. This reflective statement study draws greatly on the available literatures that cover the disparate fields of marketing management, strategic management, retail management, international business, and industrial organisation economics, as also the information available on Wal-Mart in the public domain, both on and off line. The analysis involves the use of primary and secondary information available from sources like the Wal-Mart groups website and from books, magazines, journals, the media and newspapers. Whilst the period of reference for this reflective statement commences in the 1960s, when Wal-Mart was founded, the major part of the analytical period spans from the early 1990s when Wal-Mart established its first overseas venture to the five years from 2004 to 2009, for assessment of financial performance indicators. It is also pertinent to note that adequate care has been taken in making sure that the subject matter under examination is pertinent to the issues under this analysis. During the course of this study, I have found that my reflective skills have developed, though I have sometimes skipped certain stages of the reflective cycle and have revisited them later, whilst, in other cases, I have digressed tangentially and have veered away from the current topic of study. This has, over the course of the study, enabled me to delve into the multi-faceted aspects of the diverse factors, as well as the underlying processes and policies that are involved in the management of huge conglomerates. This has also enabled me to better appreciate the humungous logistics behind the everyday retail experiences of millions of shoppers, including the author, who throng the ubiquitous worldwide superstores. During the course of one such digression, I was disheartened to learn that a multinational can also be susceptible for liabilities that can arise out of the non- compliance of its contracted associates with corporate policies on contract labour. The case study revealed the complex relationships that exist between the business environment and the tactical and strategic policies implemented in business segments, as well as the impact and relevance of such policies in staying competitive in the international marketplace. The study also presented the author with the diverse economic, environmental and social criteria that mandated the present and prospective course of action of an organisation for maintenance of its global supremacy in the retail industry. The study of the literature further clarified the importance of social and cultural influences on inter related business decisions and the resultant prosperity, market penetration and growth. The use of both quantitative and qualitative infor

There is always room for pie. :: essays research papers

There Is Always Room For Pie   Ã‚  Ã‚  Ã‚  Ã‚  Throughout my life my parents have always taught me that a child is a product of its environment. As time has passed and I have grown older and observed the people around me I have seen this fact become more evident. I believe that no one person can mimic another’s actions or behaviors so precisely that they become identical. A person’s personality seems to be an infinitely large empty pie plate. The actions or behaviors that people portray are a small slice that they have taken from others to fill up their plate. These actions and behaviors are taken from the influential people in their lives. I do not think any one will ever have a full pie plate because it seems to me that we never stop learning new behaviors from people around us.   Ã‚  Ã‚  Ã‚  Ã‚  As I have began to talk with my mom more and more through the years I have found her constantly telling me that I act or sound â€Å"just like my father†. Whenever I do or say something around my mom I wait to hear those four words, and it seems that she says them about every four minutes. Even though I mimic many of my father’s actions and behaviors, am I my father? In my mind I do not think I could ever be my dad. I do know why I emulate him so much, because I look up to him. Quite a few sons say that sort of thing about their fathers. Even though it is a generic saying it seems to bring a unique feeling each time it is said. I am glad that I am able to take large pieces from my dad’s personality pie and add them to mine. It does not mean that I have not take anything from my mother’s, it just appears to me that a son imitates more of his father and a daughter imitates more of her mother. I know that this is a sexist statement, but in my observations I have found this to be exceedingly true.   Ã‚  Ã‚  Ã‚  Ã‚  What things make up the pieces of the personality pie that we copy? A good example would be self-concept/self-image. Self-concept is a person’s impressions, opinions and attitudes toward their physical, mental and emotional makeup. My father had always been a physically strong person. My physical strength that has come from him, as well as body shape, is more genetic than personality.

The Constant Struggle :: English Literature

The Constant Struggle â€Å"To be or not to be, that is the question.† Indeed, this is the question Barbara constantly asks herself, whether or not she has to be a responsible mom to Jodie, or to try and have a life of her own. In the short story â€Å"Over the Hill† by Lynne Schwartz, Barbara is a single mother struggling between the difficult tasks of being a mom and of being a single adult. Barbara faces a dilemma that many other single parents also faces, and that is their desire to date other people because they don’t want to be a single parent for the rest of their lives. However, her responsibility as a single mom doesn’t always allow her to do that. As a result, Barbara is a responsible, fun loving mother torn between her duty to her daughter and her need for adult companionship. Like many other single parents around the world, the income Barbara makes is not always enough to take care of her family. Consequently, being the responsible mom that she is, Barbara is â€Å"taking a short course, one night a week† on bartending along with her friend Pat in hopes of having a supplementary source of money (pg 208). They think that they could â€Å"make a lot of money on the side doing bartending at fancy parties† (pg 208). Barbara hopes that her income working as a â€Å"draftsperson in an architect’s office† in addition to the bartending money she hopes on making will be enough to support her family (pg 208). Although Barbara thinks that â€Å"under certain circumstances abortion might be a good idea†, she did not get an abortion when she was pregnant with Jodie (pg 209). Why didn’t she get an abortion? Barbara didn’t get an abortion because she is a dependable person that takes responsibilities for her own actions, even though she knows that her life would be utterly transformed when she becomes a single mother. Although Barbara feels depressed at the end of the night when she thinks that James isn’t coming over, she still plays her role as the responsible mother and reminds Jodie that she â€Å"should be going to bed,† because she has a â€Å"dentist appointment tomorrow† (pg 217). By trying to make more money, not getting an abortion when she was pregnant with Jodie, and reminding Jodie that she has a dentist appointment the next day even though she’s depressed about James shows just how dedicated and responsible Barbara is to being a mother. In addition to being a responsible mother, Barbara is also very fun loving. She enjoys â€Å"fooling around with shakers and glasses like kids

Mental Health Court Essay

Mental health courts are a resource given to prisoners who would normally be put in prison if they had not decided to join this special program. Mental health court is a court run program by the district attorney’s office in some counties. This program is based off of traditional court room structure but is also paired with community services. Mental health courts solve a lot of different problems within our criminal justice system. The first problem it solves is the systematic problem that we have with putting seriously mentally ill offenders in prison instead of putting them in a mental hospital or going through a mental health court program to help them deal with their illness. This gives the offenders the ability to learn how to handle their illness and stay on track to getting their life back together (Thompson, M., Osher, F., & Tomasini-Joshi, D. ,2008). People who work in the mental health court systems take the time out of their day to really take a critical look at th e issues that offenders with mental illnesses face in the criminal justice system. They help craft new ways to deal with these offenders for example with some people you need a more hands on approach in their treatment program and a soft guiding hand, but with other individuals you need to have a firmer no nonsense approach to make them realize that this is not a game but rather an opportunity to get their life back together. The mental health court really gives offenders the ability to work on major mental illnesses while working on taking care of legal issues. This is a very important step in the criminal justice system, because many individuals only committed these crimes due to the fact that they were off their medication at the time the crime occurred (Thompson, M., Osher, F., & Tomasini-Joshi, D. 2008). Mental health courts are very similar to a drug court that you would see. Mental health courts are more of a relaxed dynamic compared to your traditional court room setting. Mental health courts typically meet once a week on a specific day and at a specific ti me. Before the mental health court the case worker, probation officer, judge, and many other people apart of the mental health court process meet to discuss each individual before they see them that day. They spend this time making decisions on what to do with certain individuals who aren’t complying with the terms and also how to keep encouraging everyone who is doing a great job in the program. Mental health court is defiantly more of an encouraging environment for offenders than a traditional court room setting. You have a lot of people who truly want to rehabilitate these offenders and give all their effort to do so. Mental health court is a program that is voluntary. Offenders must opt-in to mental health court to receive the treatment that he/she wants to receive. Some places give the offender the ability to observe the mental health court process while they decide if they want to participate. Although many apply for mental health court not all are accepted into this pr ogram. In order to be accepted into mental health court you have to have had an evaluation with a psychiatrist and have been diagnosed with a mental illness. Every court varies and because of the extensive amount of disorders in the DSM which as of this year is now 800 pages long not every disorder is accepted as the right diagnosis for mental health court. While I am talking about this section I am going to use York County as an example for what is expected of someone in mental health court and what diagnostic criteria you have to meet. To be accepted into the York County mental health court you must meet the diagnostic criteria which means you must be diagnosed with a major Axis I diagnosis, which includes disorders like Bipolar Disorders, Major Depressive Disorders, and Schizophrenia. PTSD is usually only excepted when you are a veteran and then you would not go into the mental health court but into the veteran’s court that they offer. Other disorders besides these can sometimes be acceptable but they have to come with substantial evidence that it impaired their judgment. At York County an exclusion from the mental health court would be if you had any previous charges they are not resolved in other states. Not every charge is allowed to enter into mental health court some examples of that are murder, any sexual charge, any violent offense (example aggravated assault), and anyone who is classified as a violent offender. Although these crimes are excluded under the conditions under certain circumstances they might allow one of these charges to enter into mental health court. Along with a list of certain circumstances to get into mental health court York County also provides a list of prohibited medications in the treatment court so people are aware of the rules before entering. The mental health court at York County has three phases for the offenders and has listed what is expected of them and what the possible sanctions if they do not follow what is required of them (York county mental health court manual, May, 2005). I stated earlier how most mental health court programs are for a yearlong and can change depending on what happens with the offender and the treatment courts position. From being able to have the opportunity to work and observe the mental health court process I learned a lot. York Counties mental health court is not like most according to the research that I found. The treatment court there is mandatory for everyone to attend for 18 months which is why there are the three phases of this program. I think that 18 months is a great reasonable time for someone to complete this program and truly get everything they need out of it. Before you enter York Counties program besides the mental diagnosis you also need to plead guilty to all the charges that have been brought up on you. It is very important for the offender before entering the program to recognize what they did was wrong and that they need to own up to what they have done. The offender has to sign many papers including the contractual agreement saying that they are committing to program for the designated 18 months and they will comply with the entire requirements or face the sanctions that are listed in the manual. Towards the end of completion offender visits become less at York County and then if they are cleared they do not have to come back till graduation day. York County took graduation very seriously because it gave the offenders a sense of accomplishment and sometimes for some of them it was the only time in their lives that they had finally finished something. I was lucky enough while interning there that I was able to go through the end part of the mental health court journey with some people and see them graduate. Overall I feel like York County likes to give an approach of a soft but firm stand point in the treatment court. Everyone who worked there was dedicated to helping the offenders live a mentally better life and stay on track after they graduate (York county mental health court manual, May, 2005). The plea structure of mental health court is very different than the typical plea agreements you see in a regular court system. When you are accepted into mental health court the prosecuting attorney will then proceed to freeze the charges that you are currently charged with. If you have been charged with a felony typically if you complete the mental health court and do everything you were supposed to do the felony will be reduced into a misdemeanor. If you have been charged with a misdemeanor they the charges against you after successful completion will then be dropped from your record (The Proliferation of Mental Health Courts). Mental health courts like I had stated earlier do not typically take violent offenders or certain charges and this is why mental health court is sometimes longer than the actual time they would have served for just the crime. The treatment time in mental health court is usually around a yea r although it can be extended for a period of two years. The court has the right to extend the treatment of the offender if they deem it to be something that is absolutely necessary for them to do in order for the offender to have the opportunity to fully get what they need out of the program. Like I had stated earlier they are required to attend mental health court often and one of the reasons for this is so the judge can monitor them along with the other court personal. Along with attending mental health court they are required to attend all other programs and meet with their probation officer on a consistent basis in order to be in compliance with terms of the treatment court. Overall if they attend what they are supposed to over time the amount of attending the treatment court will lessen towards the end of their treatment. The amount of time that the offender spends in treatment court should not go over the maximum time they would have spent in prison or on probation for their crime (Thompson, M., Osher, F., & Tomasini-Joshi, D. 2008). Mental health courts often reach out to other resources in the community to give the offenders the ability to continue on their path to recovery after the treatment court ends. They provide resources like counseling services after, group meetings to keep them on track, and job placement to keep them an active and productive member of society. All of these resources give the offenders the ability to keep on track an d give a smoother transition back into the community. I think that this is almost if not more important than the treatment court itself. So many times we see that these offenders end up recidivating because they are put back in the same situations that they were in before without any resources to keep them on track. Community resources are a really good thing that the courts do and hopefully continue to do in the future with these courts (The Proliferation of Mental Health Courts). The short term goals of mental health court would be to help offenders get into treatment for their mental illness and reduce the amount of people that we currently have incarcerated. Usually each mental health court has its own set of goals specifically designed for them but they usually fall into basically the same thing. Some of the long term goals for mental health courts is to increase the public safety by hopefully reducing the crime and recidivism rate with the offenders, to encourage treatment amo ng the mental ill community within the criminal justice system, lessening the cost on the community by using the corrections institutions, and overall improving the quality of life for the population of mentally ill people in the criminal justice system (Mental health courts a primer for policy makers and practitioners, 2008). Mental health courts have many benefits to the community and the criminal justice system. Overall in most areas they have been decently successful. Down at York County District Attorney’s Office with my experience in mental health court many people completed the program, but sometimes it really depended on the drive the own individual had to really change their life and turn it around. They contribute to the cases moving faster through the criminal justice system, help the communication between the criminal justice community and mental health communities, and help the offenders with true mental illnesses learn how to deal with them. Mental health courts have had good support from the community and funding which makes this program possible. I do believe that these courts are a great asset to the criminal justice system and help the community with mental illness. So many of the state hospitals in Pennsylvania have closed it has created a large amount of the prison population with mental illnesses not receiving the proper treatment for their disorders. I believe that mental health courts are a great way to reduce the prison population and give people who truly need those resources the opportunity to get them. Each and every county is working hard to serve the offenders the best they can in this court. The idea of treatment court has room for a tremendous amount of gro wth and I only see it becoming an even better system in the future of our criminal justice system. In conclusion from the research that I conducted I found that mental health courts that took a softer approach on their offenders and led them the right way with a gentle hand were more successful. Building relationships with the offenders during this process is just as important as them following through with the proper treatments. Holding them accountable and guiding them are two of the most important components from what I observed. Like I had stated earlier mental health courts have a bright future in our criminal system and seem to do more good for society than harm. References Mental health courts a primer for policy makers and practitioners. (2008). The Proliferation of Mental Health Courts. Center for Court Innovation. N.p., n.d. Web. 1 Sept. 2013 Thompson, M., Osher, F., & Tomasini-Joshi, D. (2008).Improving responses to people with mental illnesses: The essential elements of a mental health court. What have we learned from evaluations of mental health courts?. (N.d.). York county mental health court manual . (May, 2005).