Management Accounting Change Essay Example for Free

Management Accounting Change Essay Describe the ‘Challenge of Management Accounting Change’ in light of recent research findings and discuss, how can this change help an organisation, in getting its strategic, tactical and operating objectives? Management accounting change and the continuously changing roles of management accountants have dominated accounting literature for the past few decades and the theme of management accounting change procedures has been a topical issue of many studies such as Baines and Langfield-Smith, 2003; Kapla, 1985 and Granlund and Lukka, 1998, just to name a few. In order to understand the relationship between a firms strategy and objectives with its management accounting systems, it is necessary to first define the latter. The Chartered Institute of Management Accountants (CIMA) define Management Accounting as the process of identification, measurement, accumulation, analysis, preparation, interpretation and communication of information used by management to plan, evaluate and control within an entity and to assure appropriate use of and accountability for its resources. Management accounting also comprises the preparation of financial reports for non-management groups such as shareholders, creditors, regulatory agencies and tax authorities. It is important to explore the extent to which management and strategic concerns are driven by accounting practices, and also how accounting practices are mediated by the views that managers have of the role of accounting (Burns et. al, 1999). Changes in Management Accounting can be viewed as an inevitable process, and they are also intrinsically interlinked to not only changes in a firms strategy, but also with environmental changes. Both internal and external changes in our economic and business environment are the dominating factors in the change of management accounting practices within organisations. This view that change is inevitable has been supported by Kaplan (1985), where he details the change as a cause-effect relationship. In short, management accounting systems have to change whenever there is any sort of change in an organisations business or economic environment. Organizational change is frequently a response to environmental change; such as changes in competition, or changes in laws and legislation. So if Management Accounting change occurs due to organizational change, it is important to note the indirect link between environmental change and management accounting change (Burns et. al, 1999). Wijewardena and De Zoysa (1999) support this idea by detailing that the success of an organisations strategy can be determined by how quickly and effectively management accountants can adapt to their systems to ever changing environmental and economic conditions, thereby supporting the link between management accounting practices and the business environment. It is fair to state that there are a number of factors that can influence change in management accounting and these factors are both internal and external. A research project on management accounting change in the UK, that was funded by CIMA and the Economic and Social Research Council was conducted between 1995 and 1998 by Burns et. al (1999). The study aimed to investigate changes in management accounting systems, the changing role of management accountants and the adoption of modern accounting techniques. The study initially sought to settle the claim that management accounting had not changed in more than 60 years (Johnson and Kaplan, 1987). The initial stages of the research found that management accounting practices use traditional accounting systems and modern techniques such as Activity-Based Costing and Strategic Management Accounting were not being used as much as expected. One reason for management accounting changes is the general economic factors such as the globalisation of markets. Changes in technology are another key factor, especially changes in information systems and methods of production. It is in this context that changes in management accounting have taken place. Changes in information technology have allowed for accounts and information to be dispersed around the organisation and managers have a more profound and hands on role within a firm. This in turn indefinitely has an impact on how objectives are met and how strategies and tactics are implemented to achieve, said objectives. This has led to a decentring of accounting knowledge, meaning that it is not only specified accountants who have knowledge of a company’s accounts, but also managers and their subordinates. This gives managers a greater ownership of information and it also means that they have to have an increased knowledge of accounting systems. Ezzamel (1997) states that a lack of change in accounting practices is presented as being not only detrimental to business interests but also threatening to corporate survival. However we must also look at external environmental factors and how they affect management accounting systems. A definition stated by Macy and Arunachalam (1995) define an external environment as a phenomenon that is external and have either potential or actual influence on organisations. However we must reiterate the fact that organisations of no control whatsoever over external factors. It is in an organisations best interest to take any external factors that could affect their operations, into consideration and to recognise them for their long term survival. External factors create a lot of uncertainty for firms. This uncertainty means that companies have to learn to adapt to sudden changes in external environmental business factors. Research by Mia and Patiar (2001) show that organisations must have more refined management accounting practices in order to operates successfully in uncertain business environments. There are also a number of views that contradict the idea that management accounting systems are directly influenced by external environmental factors. The idea of uncertainty, according to Chapman (1997), can be linked to internal factors as well as external factors. More research shows that external factors affecting management accounting can be dealt with in the way internal managers and accountants actually perceive the external variables. Despite the vast amount of advantages to management accounting and organizational change, there are also downsides to such changes. Burns, Scapens and Ezzamel (1999), show that accounting change can challenge existing routines and institutions within an organisation. This can then lead to conflict and resistance within employees, managers and perhaps even board members. Goal congruence may disappear, and an organisations strategy to achieve objectives may be hindered with the lack of an aligning view from all the members who have succumbed to the initial accounting change. Burns et al. (1999) also state that it can be a difficult process for previous systems to be unlearned. A major role for management accounting systems is to motivate behaviours of employees and managers in line with the desires of the organisation as a whole. A great problem is that many managers try to implement new accounting systems without taking into consideration the behavioural implications and consequences of employees with regards to these systems. The lack of goal congruence and effective communication can lead to low motivation and dysfunctional behaviour of employees. A change in an existing system will reduce employees’ knowledge and skill thereby affecting the effectiveness to achieve company objectives. Implementation of new techniques has to be orchestrated with great care and communicated thoroughly throughout the organisation. Accounting practices and emerging routines can be said to be institutionalised when they become widely accepted in the organisation such that they become the unquestionable form of management control. In which case, they are an inherent feature of the management control process, and represent expected forms of behaviour and define the relations between the various organisational groups (Burns and Scapens, 2000). Burns et. al study of CHEM, a small chemicals manufacturer showed that a change in the accounting and organisational systems had little impact on the company as a whole and it did not change their previous ways of thinking. This led to conflict between individual members of the chemical manufacturing company. Later, the new accounting systems were scrapped as they offered little benefits to the company; there had been very little change in the routines, institutions and systems of the firm. There are also claims that management accounting does not always change or respond to environmental or business changes. For example Kaplan (1984) suggests that despite significant changes to the business environment, such as increased competition and continuous changes in technologies and production processes, there has been no signicant changes in management accounting to match since 1925. Research conducted by Horngren (1995) and Burns et. al (1999) show that firms still tend to use traditional management accounting methods instead of adopting new techniques such as ABC. It is also important to note that their has also been a lack of implementation of non-financial measures such as Total Quality Management, Strategic Management Advice or Internal Financial Presentation and Communication. The absences of modern accounting methods support the claim that there is indeed in some cases little change within organisations from traditional accounting systems to new techniques. It is a difficult process to draw a set conclusion on the effectiveness of management accounting change. It is evident that there are vast pools of research both supporting the idea that management accounting hange is beneficial in aiding an organisations strategy but there is an equal amount of research to support the idea that change in accounting systems is derogatory to the success and progress of a business. It is fair to say that further external factors can determine how successful accounting change can be for a firm. For example we must take into account cultural and political factors of the country a particular organisation resides in to fully understand the implications of strategic, and management accounting change. It is impossible to apply findings from research to every company, because in short, every company is different; be it its strategy, its structure, its ethics or its objectives. We must be liberal in what we determine is successful implementation of management accounting change. The change that has taken place in organisations cannot be pinpointed to solely a change in management accounting systems and techniques but it is in fact the change in how these new systems are used and implemented (Burns et. al 2000) and these changes are more often than not part of wider changes of the organisation as a whole.

Motivation in a Pharmaceutical Company in Greece

Motivation in a Pharmaceutical Company in Greece The pharmaceutical sector faces stiff competition but a motivated salesforce can provide competitive advantage and facilitate in consolidating the presence of a firm in a highly regulated market. This study will test the relevance of modern motivation theories in the context of the recent financial crisis and add to the literature. The need for motivating sales representatives in the pharmaceutical sector is discussed in the presence of downward employment pressures on the sector in Europe. This research will attempt to determine the applicability of the extrinsic and intrinsic motivators for salesforce motivation in pharmaceutical firms of Greece. The most significant extrinsic factors determined by literature include salary, opportunity of hierarchical advancement and bonuses, while the most important factors in terms of intrinsic motivation include challenging assignments, flexible work arrangements, team-based job design, verbal recognition, career development and self-efficacy. This research will identify the techniques that can be used to enhance salesforce motivation in pharmaceuticals sector of Greece. Determinants of sales representatives motivation in a Pharmaceutical company in Greece during the current recession 1.0- Introduction The sales representatives working for pharmaceutical firms in Europe face significant probability of downsizing due to the increasing focus on salesforce effectiveness measures as opposed to the traditional approach of placing importance to the size of the salesforce (Herwig 2003, pp. 42-56). The recent financial crisis has also led to the dwindling of jobs in Greece and across the European continent. The pharmaceutical industry is faced with cut-throat competition and a highly motivated salesforce can provide competitive advantage to a firm and facilitate continuing profitability and consolidation of the market share in a highly regulated market (Danner and Ruzicic 2006, pp. 2-5). This research proposal is intended to develop an appropriate approach to measure the significance of the determinants of motivation in the context of Greece and the financial crisis. 1.1- Statement of the problem What factors determine the motivation levels for sales representatives at pharmaceutical firms in Greece given the conditions prevalent during the current financial crisis? 1.2- Aims and Objectives This research aims to determine the interaction of motivational factors for the salesforce teams in pharmaceuticals with changing economic conditions. It will test the relevance of modern motivation theories in their attempt to explain the importance of the determinants of motivation in the context of an impending financial crisis in Greece. The following are the objectives of this research. To identify the factors that help determine the motivation levels for sales representatives unique to the pharmaceutical sector in Greece. To study the cultural factors that influence motivation of sales representatives. To test the impact of a lack of job security on the motivation levels of salesforce in the pharmaceutical sector. To determine the methods of motivation acceptable to sales representatives. To identify the most useful technique that can be used to enhance motivation levels of sales employees. 1.3- Significance of the research There is a scarcity of sector related studies of salesforce motivation in the context of Greece; therefore, this research highlights the debate regarding the importance of motivating sales representatives in the pharmaceutical sector (Shim 2006, pp. 6-8). This study tests the relevance of motivation theories in the context of the recent financial crisis and adds to the modern literature that can be further studied in a regional context. The need for motivating the salesforce in the pharmaceutical sector is discussed in the presence of downward employment pressures on the industry. This study intends to incorporate the cultural differences and their impact on the success of motivation techniques utilised by firms (McAlister and Vandlen 2006, pp. 1-2). 2.0- Literature Review Erez and Isen (2002, p. 1055) use the expectancy theory to predict the motivation level of an individual and test the extent of motivation created in individuals based on their perception that hard work will result in superior performance in terms of rewards, recognition and satisfaction. The study indicated that when the link between performance and outcome is specified, all three components of expectancy motivation are influenced positively (Erez and Isen 2002, pp. 1065-1066). Seijts et al., (2004, p. 227) define goal setting theory as the contention that goal commitment leads to a higher task performance compared to a vague performance goal. The results indicate that goal orientation can complement the motivation created through goal setting and influence an improvement in performance of an employee. Maslow (1954) developed a theory of motivation and personality that provided a hierarchy of needs with the satisfaction of physical needs at the lowest level of hierarchy and self actualisation at the highest level; the theory argued that the first level of hierarchy must be fulfilled before an individual can proceed to the next level. Borkowski (2010, pp.118-124) discussed the ERG theory that provides an alternative approach to the hierarchy of needs by identifying three categories of needs: existence, relatedness and growth. The existence includes all the basic necessities required by an individual to survive, relatedness facilitates the development of relationships in the society and growth relates to achievement and success (Locke and Latham 2006, pp. 265-267). However, the ERG theory suggests that an individual can attain higher levels of hierarchy before fulfilling the lower level of needs. This theory also accounts for the difference in needs between different cultures and societies and caters to the explanation of the frustration-regression principle; implying that an individual may need existence related objects once relatedness is not satisfied (Bernard 1992, pp. 56-59; John 2005, pp. 16-19). McClellands theory of needs suggests that three needs of an individual need to be satisfied including achievement, power and affiliation; individuals are motivated by a combination of these needs and some individuals may exhibit a strong tendency to be motivated by one of these factors (Borkowski 2010, pp. 125). Schultz et al., (2006, pp. 23-27) discuss the equity theory predicts that workers often tend to react to the speed of the individuals surrounding them at work. The study tests the relevance of equity theory in explaining worker motivation and find that workers tend to react to the speed of co-workers but the reactions tend to vary significantly from one individual to another. Malik and Naeem (2009, pp. 26-28) study the motivational preferences of pharmaceutical salesforce in the context of the developing world and identify using a questionnaire analysis that the three most important motivators include pay and fringe benefits, job security and promotion opportunities. It is also found that the motivation created through pay and fringe benefits has similar impact on all demographics. The motivational impact of job security was the highest amongst sales representatives with less than ten years experience owing to the high unemployment and the recent financial crisis. Therefore, it is prescribed that special emphasis should be placed on severance pay, outplacement and early retirement before initiating downsizing of pharmaceuticals salesforce (Woodbine and Liu 2010, pp. 28-30). McAlister and Vandlen (2006, pp. 1-3) highlight the importance of extrinsic and intrinsic motivators for salesforce motivation in pharmaceutical firms. The most significant extrinsic factors found in the study include salary, opportunity of hierarchical advancement and bonuses, while the most important factors in terms of intrinsic motivation include challenging assignments, flexible work arrangements, team-based job design, verbal recognitions, career development and self-efficacy. The study also argues that taking cultural and generational differences into account can also prove to significantly improve salesforce motivation. Singh (2010, p. 72) also studies the importance of intrinsic and extrinsic factors, that may lead to higher job satisfaction in pharmaceutical salesforce and finds that growth, relationships with co-workers, promotion expectation, recognition, job security, operational procedures, delegation and quality of work supervision can lead to significant increase in m otivation (Jansson and Vessman 1997, pp. 202-203). The internal promotion schemes and growth from inside the company can improve motivation amongst salesforce. The study also indicates that demographics have no significant impact on motivation levels in sales force (Gonsalves 2008, p. 3). Longino (2007, pp. 1-13) found that salesforce motivation and performance in pharmaceutical firms is significantly high when an appropriate territorial distribution and design is used by these firms. Danner and Ruzicic (2006, pp. 1-7) argue that pharmaceutical salesforce are no more governed by the size of the team and instead by salesforce effectiveness; the widespread downsizing in the salesforce of pharmaceutical firms around Europe can lead to major concerns regarding job security and de-motivate the sales representatives. Therefore, increasing job security proves to be the most important factor for salesforce motivation in pharmaceuticals during the current financial crisis (Barnett 1999, pp. 6-10). 3.0- Research Methodology The research will utilise a combination of the qualitative and quantitative methods to determine the significance of the factors that lead to increased motivation for sales representatives (Longino 2007, pp. 1-4). The determinants of motivation highlighted by the literature review will be the focus of the analysis in the context of Greece and the recent financial crisis. The measurement of the impact of these factors on motivation levels will be quantitative; however, the research will be reinforced by a qualitative analysis of the motivation techniques used by pharmaceutical firms using a case study approach (Hongchatikul 2008, pp. 12-13). The secondary research will examine the literature that focuses on developing innovative means for handling sales representatives with different profiles and segments. Primary data for this research will be collected by developing a questionnaire for the sales representatives working at pharmaceuticals firms. 3.1- Sampling Methodology The sampling methodology chosen for this study involves a multi-stage sampling process involving two distinct phases of selection process of the firms used for analysis (Alan 2011, pp. 21-26). The initial stage involves the selection of the sectors that are the focus of this research; this is based on conscious selection of the large scale pharmaceutical firms operating in Greece. The second stage includes the selection of the sales representatives for questionnaires using a non-probability sample as the goal is to select a maximum size for the sample and the minimum sample size will be a hundred sales representatives (Gordy 2000, pp. 139-148). The research may also involve interviews with pharmaceutical firm managers depending on the resources and the cooperation available from the companies. 3.2- Resources The dissertation will accomplish a review of the literature on sales force motivation, motivation techniques and the impact of a recession on sales force motivation levels. The research resources include eminent online journals including the Science Direct, Blackwell Synergy, Jstor, Ebrary, Springer Link, Ingenta Connect, Google Books and Google Scholar, and the books and publications available at the library. The resource pool will be filtered after conducting a preliminary review of the literature available and the relevant literature will be sorted for inclusion into the dissertation. 3.3- Ethical Obligations It is crucial to uphold the integrity of research process and the ethical conduct of the researcher is manifest from the fact that a replica of all the literature and data used for the research will be maintained and made available upon request. The contact to the moral risks posed during the exploration process is also diminished by certifying that the researcher uses a manageable sample for case analysis to be able to conduct an in-depth analysis of the motivation techniques used by the selected firms (Nelson 2004, pp. 4). 4.0- Conclusion The research on salesforce motivation in the pharmaceuticals sector in Greece will not only add to the existing pool of literature on salesforce motivation but it will also create interest in the testing of modern theories of motivation and the impact of the recent financial crisis on the determinants of salesforce motivation (Iguisi 2009, pp. 147-149). This provides incentive for sector based studies on salesforce motivation and an opportunity to compare the results obtained in different industries and across diverse cultures and economies. References Alan, B., (2011). Business research methods. Oxford: Oxford University Press. Barnett, C., (1999). Motivation theories: Integration. New Hampshire: Whittemore School of Business and Economics, University of New Hampshire. Bernard, W., (1992). Human motivation: Metaphors, theories and research. Michigan: Sage Publishers. Borkowski, N., (2010). Organisation behaviour in healthcare. Sudbury: Jones and Barlett Publishers. Danner, S., and Ruzicic, A., (2006). The European pharmaceutical industry: Delivering sales excellence in turbulent times A roadmap for getting the basics right and exploring the future. Munich: Roland Berger. Erez, A., and Isen, A., (2002). The influence of positive effect on the components of expectancy motivation. Journal of Applied Psychology, Vol. 87 (6), pp. 1055-1067. Gonsalves, B., (2008). Retaining and motivating your sales force in Asia. New York: Mercer Series. Gordy, M., (2000). A comparative anatomy of credit risk models. Journal of Banking and Finance, Vol. 24 (1), pp. 119à ¢Ã¢â€š ¬Ã¢â‚¬Å"149. Herwig, J., (2003). Motivate and reward: Performance appraisal and incentive systems for business success. New York: Palgrave MacMillan. Hongchatikul, U., (2008). The impact of organisational development interventions on employee commitment and motivation and customer satisfaction: A case study. Bangkok: Graduate School of Business, Hua Mak Campus. Iguisi, O., (2009). Motivation related values across cultures. African Journal of Business Management, Vol. 3 (4), pp. 141-150. Jansson, S., and Vessman, J., (1997). The industrial point of view: Competence development in Pharmaceutical industry. American Journal of Pharmaceutical Education, Vol. 61, pp. 202-203. John, M., (2005). Organizational behaviour I. Essential theories of motivation and leadership. New York: M.E Sharpe Incorporation. Locke, E., and Latham, G., (2006). New directions in goal setting theory. Current Directions in Psychological Science, Vol. 15 (5), pp. 265-268. Longino, E., (2007). Sales management control, territory design, sales force performance, and sales organisational effectiveness in pharmaceutical industry. Boca Raton: Eric Longino. Malik, M., and Naeem, B., (2009). Motivational preferences of pharmaceutical sales force: Empirical evidence from Pakistan. Pakistan Economic and Social Review, Vol. 47 (1), pp. 19-30. McAlister, R., and Vandlen, C., (2006). What types of rewards or recognition practices motivate individuals to be creative and innovative, particularly those in RD functions whose products are developed over long time periods? Cornell: Cornell University. Nelson, K., (2004). Motivating high performance in pharmaceutical sales teams: Key compensation and team process factors. New York: Lantern Group. Rye, D., (1998). 1,001 ways to inspire: your organization, your team, and yourself. Victoria: Castle Books. Schultz, K., Schoenherr, T., and Nembhard, D., (2006). Equity theory effects on worker motivation and speed on an assembly line. Boston: Harvard Business School. Seijts, G., Latham, G., Tasa, K., and Latham, B., (2004). Goal setting and goal orientation: n integration of two different yet related literatures. Academy of Management Journal, Vol. 47 (2), pp. 227-239. Shim, S., (2006). Adoption of pharmaceutical sales force automation systems: An exploratory study. South Orange: Stillman School of Business, Seton Hall University. Singh, V., (2010). Job satisfaction among pharmaceutical sales force in South Africa: A case with special reference to Cape Town. Ä °Ãƒâ€¦Ã… ¸letme AraÃ…Å ¸tÄ ±rmalarÄ ± Dergisi, Vol. 2 (2), pp. 63-74. Woodbine, G., and Liu, J., (2010). Leadership styles and the moral choice of internal auditors. Electronic Journal of Business Ethics and Organisation Studies, Vol. 15 (1), pp. 28-35.

The Spread of Christianity in the Roman Empire Essay -- Religion Histo

Factors Which Led to the Spread of Christianity in the Roman Empire Christianity was not born in a vacumn. There were many social, geographical, historical and religious issues prevailing at the time of Christ and all of which were favorable to the spread of Christianity. Geograpicly, Christianity came into being in the Meditation world, the largest of the various centers of civilization at that time. Israel stands almost central to the five continents, dividing the east and west. Another factor, which many scholars believe to be the single most important in the spread of Christianity, is the Pax Romana. This saw a period of over two hundred years, between 30 b.c. and a.d. 193, in which there was almost total world peace, Antoninus Pius wrote in circa 150 a.d., " Wars have so far vanished as to be regarded as legendary events of the past". This peace brought great prosperity to the vast Roman Empire as money was not being spent on costly wars and so materialism became prominent, another consequence was that people now had more time to think about issues such as religion. Another benefit of the Pax Romana was that frontiers were removed and so early missionaries could travel between countries within the Empire with ease, "A man can travel from one country to another although it was his nature land" (Pius). Also, because of a "considerable civil service" (Frend) to police the roads, there was a great decrease in the amount of bandits on the main roads and so the missionaries travel was a great deal safer. Another factor, within the Roman Empire, was the growth of a proper system of roads and trade between countri... ...he line between Greek religion and philosophy because the various forms of philosophy were more than a group of intellectual systems: they were a leading influence in the moral education of both the educated and the masses and were increasingly religious. The remain schools of Greek philosophy represented in the Roman Empire were the Epicureans, the Peripatetics, the Pythagoreans, the Stoics, the Platonists and the Neo-Platonist. In conclusion, it is important to realize that it was not one single factor which was responsible for the spread of Christianity, all these figures came together to give the perfect platform for a new religion to develop, " Never before in the history of the race had conditions been so ready for the adoption of a new faith by the majority of the peoples of so large an area" (K.S Latourette).

Fahrenheit 451 - Symbolism Essay -- essays research papers

Symbolism in Fahrenheit 451 Ray Bradbury, perhaps one of the best-known science fiction, wrote the amazing novel Fahrenheit 451. The novel is about Guy Montag, a ‘fireman’ who produces fires instead of eliminating them in order to burn books (Watt 2). One night while he is walking home from work he meets a young girl who stirs up his thoughts and curiosities like no one has before. She tells him of a world where fireman put out fires instead of starting them and where people read books and think for themselves (Allen 1). At a bookhouse, a woman chooses to burn and die with her books and afterwards Montag begins to believe that there is something truly amazing in books, something so amazing that a woman would kill herself for (Allen 1). At this point in the story Guy begins to read and steal books to rebel against society (Watt 2). Montag meets a professor named Faber and they conspire together to steal books. Montag soon turns against the authorities and flees their deadly hunting party in a hasty, unpremeditated act of homicide, and escapes the country (Watt 2). The novel ends as Montag joins a group in the county where each person becomes and narrates a book but for some strange reason refuses to interpret it (Slusser 63). Symbolism is involved in many aspects of the story. In Fahrenheit 451Ray Bradbury employs various significant symbols through his distinct writing style. First, burning is an important symbol in the novel. The beginning of Fahrenheit 451 begins with, "it was a pleasure to burn. It was a pleasure to see things blackened and changed" (3). Burning rouses the "consequences of unharnessed technology and contemporary man’s contented refusal to acknowledge these consequences" (Watt 1). In these first two sentences he creates a sense of curiosity and irony because in the story change is something controlled and unwanted by the government and society, so it is very unlikely that anything in Guy Montag’s society could be changed. The burning described at this point represents the constructive energy that later leads to "apocalyptic catastrophe" which are the "polls" of the novel (Watt 1). At one instance, after Montag rebels, he tells Beatty something very important, "we never burned right†¦" (119). In his personal thoughts, Montag reminds himsel... ...thout arms, hidden with darkness" (145). In this group each person becomes a book and each narrates his book, but out of some unusual apprehension of the fatal intellect, refuses to interpret it (Slusser 63). Montag realizes a part of the future that "someday†¦it’ll come out of our hands and mouths†¦" (161). This quotation means that one day good will come out of thinking, talking, and especially doing (McGiveron 3). Through Bradbury’s imagery and symbolism of hands he seems to recommend that actions do in fact speak louder than words (McGiveron 3). In conclusion, symbolism is a greatly significant element in the novel. A symbol is something that stands for or represents something else. Fahrenheit 451 "probes in symbolic terms the puzzling, divisive nature of man as a creative/destructive creature" (Watt 1). A large number of symbols arising from fire emit various "illuminations on future and contemporary man" (Watt 2). The symbols in the novel add much insight and depth to the storyline. Ray Bradbury uses various consequential symbols such as fire, burning, the Mechanical Hound, and hands in Fahrenheit 451.

Blake :: essays research papers

A rebel all of his life, Blake was once arrested on a trumped up charge of sedition. Of course, he was a complete sympathizer with the forces of revolution, both in America and France. He was a personal friend of Thomas Paine and made the American War of Independence and French Revolution parts of his grand mythology in his America: A Prophecy and Europe: A Prophecy. Blake is frequently referred to as a mystic, but this is not really accurate. He deliberately wrote in the style of the Hebrew prophets and apocalyptic writers. He envisioned his works as expressions of prophecy, following in the footsteps (or, more precisely strapping on the sandals) of Elijah and Milton. In fact, he clearly believed himself to be the living embodiment of the spirit of Milton. Most of Blake's paintings (such as "The Ancient of Days" above, the frontispiece to Europe: a Prophecy) are actually prints made from copper plates, which he etched in a method he claimed was revealed to him in a dream. He and his wife colored these prints with water colors. Thus each print is itself a unique work of art. As an artist Blake broke the ground that would later be cultivated by the Pre-Raphaelites. His work is for the most part done on a very small scale. His illuminated works and engravings are all only inches in size, yet they are meticulous in detail. And each of them is, in a sense, merely a part of a titanic whole. A special note for students: Since we began The William Blake Page in 1994, we have received hundreds of emails from students asking (sometimes demanding in very rude language) that we provide literary criticism on our site or else personally write back with an analysis of one or more poems or themes in Blake's work so that they can use it to fulfill one of their classroom assignments. On occassion these emails have been so insulting that we have considered closing the site. The William Blake Page is NOT intended to replace the library. The Internet is a great place to research where to buy your next car or what they are wearing this year in Paris. But it not the best place to find literary criticism. For one thing anyone can post anything here, without benefit of editors or any other kind of check or balance to maintain reasonable accuracy.

Compare and contrast the consequences of WWI respectively WWII Essay

WWI and WWII brought an extreme destruction and devastation to the world, certainly the previous wars had also brought devastation, but in a totally different scale. These wars were the biggest in the history of men with unexpectedly huge causalities to every country participating. The technology of warfare had improved beyond the imagination of men, bringing weapons that could kill enormous masses of people within a short period of time. WWI and WWII both had devastating results, far more than expected since each war took more than 10 million lives each and as written in the header, that was much more than any previous war. The cost of the war had gone along the size. Whole Europe fell in large debts from the wars, and there were inflation everywhere, more severe after the first war, and you can almost assume that the leaders of the countries had learnt something at least. Especially the inflation were high under the depression in Germany. The previous optimism from the 19th century was gone, now people had experienced the true horror of war, of the first world war, and after the second world war the horror that it could be repeated, a thought which didn’t occur to most people after the first war. Partly due to that many countries changed their ideologies after both wars, countries drew back after the first war, trying to repair some of the devastation, along with the more republics that came, the ideologies became more turned inwards – the country above all, we are the better, nationalism is a possible definition, but in many cases, except Germany, who mostly under these years were driven by hatred and revenge against the unfair Versailles treaty, it was more a fear, a paranoia, especially for the French along the Maginot line, â€Å"walls† rose between countries and the whole area were pretty tense, not as tense as before the war, but still everything hadn’t faded away. The exception for this was the USA with their attempts to create the League of Nations, but it became very short lived and hadn’t the impact it needed for becoming strong. However it planted the seed for the coming UN, which makes another similarity, both wars created these welfare organisations. But after the WWII the countries in Europe again started to look over their own borders, becoming a little more widely minded, countries became more involved in worldwide questions and started with these war-preventative organizations like NATO, trying to prepare for the next war, now that they knew that a repeat of the war weren’t impossible. These would show themselves useful sooner than expected. Since WWII as well as WWI led to a new conflict, for WWI obviously the WWII, and later for the second, the cold war, although it weren’t even close to the scale of the previous wars mostly due to the fact that it didn’t blossom to the war it were predicted to. Both wars also had an enormous impact on the economy in Europe. Among others huge economic debts piled up for each country involved. Furthermore the countries lost labour, since they got killed in the war. This was a downfall for the economy but to make up for some of the scarcity of labour women got to work in the factories, something which earlier was unthinkable, especially in the first world war. A general opinion of men during the late 19th century and the early 20th century was that women should be at home, taking care of the family etc, while men should work, providing the family with money. Although women was accepted working in factories to a great extent in the second world war, compared to the first and especiallty the time before, it would take a lot of more years before a women, not during war time should work. This also provided to the new liberal ideologies after the Second World War. Moreover things that had an impact on the economic change was the new technical improvements during the wars, since many products was invented as a consequence of the war and also the rate of mass production rose during the first world war. Also due to the enormous cost of the war there were inflation in many countries, one extreme example is Germany after the first world war, the Versailles treaty had put Germany under unimaginable debts. Debts that Germany had no opportunity paying back. That’s the major reason behind the inflation, when in just a few months in 1923 the worth of the mark compared to the dollar rose from 4.6 million to 4.3 trillion, about 1000000 times as much. Also the geography of the world changed after the wars, the borders changed quite a lot, and for example the first world war was the final blow for the Ottoman Empire, the reason that it fell, although it were about to fall anyway this was the spark. Then during the war Austria Hungary fell and the borders changed a lot in the Balkans. Finally, as pointed out the effects are quite similar, the atmospheres after the wars were rather similar, both were tense and allowed for new conflicts to start. The distrust of people for the government rose greatly. Furthermore there’s one effect I haven’t taken up yet, the destruction of the earth after the wars, great parts of Europe were affected, trenches were built, big land parts were bombed, and destructed even whole cities were bombed, then especially the Japanese cities Hiroshima and Nagasaki under the second world war. Then there’s the social trauma, both of the soldiers and the families at home, losing their relatives. But as they are similar, there aren’t many significant differences, probably the biggest were however the fact that no country did demand any compensation for the war, then there were no opportunity of a scenario like the one of Germany after the First World War to occur another time. Even though there also were positive sides on the war like the great leap in technology the overall effects were greatly negative, both wars had devastating effects.

HTC Marketing

IntroductionThe mobile phone handling is on the rise day after day and it is transforming the field of technology and people’s lives across the world. In today’s modern life; people spend considerable amount of time using mobile phone for various purposes. Thus making it the most wanted gadget that people use most frequently. HTC is one of the biggest brands in mobile phone & telecommunications industry globally.HTC has shipped around 32. 6 million unit of mobile phone accounting 4.6 % of the global market; placing the HTC brand as number 4 mobile phone globally in 2012. The Taiwan based company HTC caters mostly for the middle end segments. HTC has its presence in every segment of the market. It offers the cheapest of smart phones with the most basic features as well as high-end phones with all the latest features and was the first to introduce android. (http://htcsource. com/) The purpose of this assignment is to produce an outline with justification of HTC’s p roduct market decision to the international business under the following topics.What is international marketing? Firms entering international markets Researching international markets & emerging markets International marketing environment International marketing strategies of HTC Product & pricing strategies of HTC The marketing plan of HTC The marketing mix of HTC International marketing culture of HTC International marketing communication strategies This will help how HTC’s way fits in to the theories of International Business Marketing.History of HTCHTC Corporation (HTC) is a Taiwanese operation with the most part of being influential, creative and leading players in global telecommunications with an escalating influence in the industry’s future. HTC is the synonym of â€Å"High Tech Computers† it starts its operation in 1997 and has made a name for itself in the global market and has been identified as one of the fastest brand & technology growing in the fie ld of mobile communication. HTC’s portfolio includes smart-phones and tablets powered by the Android software and HTC Sense operating systems (HTC Annual Report, 2010).It has started marketing its mobile phones under its own brand name (HTC) since 2006. Founded by Cher Wang, HT Cho and Peter Chou, which also reflects their initials in the brand name, the company has been the runner up in several successful operator branded devices, with established close partnerships with key players in the operator dominated mobile markets in Europe and Asia. HTC’s products are the most flourished in the world at the moment and thus since it has launched its own brands which have registered the fastest growth rate in the History of HTC.Its products are highly innovative & predictive of the future market trends, needs and demand with product range includes the full array of multimedia, wireless and web resources. HTC is related to the primary objective of most businesses entity which i s profit maximisation. Surprisingly for many specialists of the mobile phone technologies; HTC has been classified by the Business Week magazine in 2007 as the second best performing Technology Company in Asia while it was the third largest globally in year 2006.HTC has been ahead of one of its competitor Apple by breaking the technology trends in touch screen mobile telephones from 2002 onwards. (http://www. roc-taiwan-hn. com/) International Marketing A company becomes a ‘multinational corporation-MNC’ when it conducts any business function beyond its domestic borders’ (Cullen & Parboteeah, 2010). Internationally HTC has captured markets of Asia & Europe. Their principles are to promote trust, openness, teamwork, and professionalism, and pride as part of their principles across the globe.From a global market share of 2% in 2010, HTC is aiming to hold 10 -15 % of the global smart-phone market share. The CEO of HTC Mr Chou has announced that there are four Americ an telecom carriers have been promoting the device in the U. S. market. This marks the first time that HTC has collaborated with four U. S. telecom operators to simultaneously promote sales of a single HTC handset. Adding to this part of the company's new marketing strategy to enter international markets Source:Gartnerr Research HTC Entering International Market HTC is probably inexperienced with dealing with political issues associated with different countries. Therefore, it is most likely a good idea that HTC decided not to merge with a company that was involved in different world markets such as Apple, Samsung or Nokia. They have instead chosen to take a slower route to internationalization, e. g. the US market which was a difficult market to get through as it is a closed market.Therefore HTC can’t sell its mobile phones directly to customers, so it has to be sold to network providers and then the operators sell it to their customers on behalf of HTC as agreed partnership (http://www. behance. net/). Researching international markets & emerging markets According to thomaswhite. com, whatever the reasons are; the East Asian nations of South Korea and Taiwan have transformed themselves from being the manufacturing backyards of the USA and Japan into high-tech giants in just over a generation.Their expertise in the field of electronics is impressive and all-encircling. The market for mobile phones includes of two significant markets segmentations; 1st the fundamental, ultra-inexpensive mobile phones which offers very little or just the basic function of the traditional communications boundaries. These inexpensive devices come with the basic voice telecommunication and text messaging services.2nd the technologically advanced types of phones are widely referred as smart-phones, they are assembled in and from a variety of technologies, scoping from the internet to video-calling. Both segments of the market are ultra-competitive, although the smart-phones s egment offers slightly better margins. Therefore the emergence of the Taiwanese mobile phone manufacturer, HTC which was involved in the design and manufacturing of cell phones for other organisations such as Microsoft and Google, has therefore transformed itself into a mobile phone brand (HTC) in recent years.International marketing environment The major component of external environment that affect businesses in various ways are the forces of globalisation (Paul, 2006) and the way the organisation has go forward from its start to its actual position, shows that HTC own this force at first and foremost. HTC started operations as an individual Brand on the global scale since 2006, thus because of the globalisation, HTC reached its customers on the global marketplace.According to Shelly and Rosenblatt (2009) nowadays organisations cannot operate at all without the use of the internet in a way or another. The internet as an external factor had considerable achievements on the developm ent of HTC at two levels. 1st: HTC was competent to differentiate and improve its smart-phones on the basis of internet, by including one of its key features which is the internet browsing possibility. Other companies on the marketplace manufacturing mobile phones do not have many advanced elements that can be found on HTC smart-phones.Therefore without the external factor of the internet, HTC would have never developed to its current level of brand image and profitability on the international market 2nd: HTC has greatly benefited from internet in the same way that most other business benefited as well. In particular, internet was an external factor that assisted HTC to be ahead of its current level through endow with platform to reach to the global market area, to promote its products globally and to get your hands on strategic partners as well as to correspond with its stakeholders at the global level.International Marketing Strategies The international marketing strategies of HTC have its uniqueness compared to some of its competitors. The marketing management of HTC has helped the organisation to penetrate numerous new markets and carried out efficient changes with rigid formulas within the existing markets. HTC has been identified in the leadership position through the process of adopting innovative approach in production & design and introducing to the market the first tri-band UMTS 3G device on the Microsoft Windows Mobile platform (2006), the first Microsoft Windows Smartphone (2006), the first Tri-band UMTS PDA, and the first spontaneous touch screen to allow finger tip navigation (2007) (Products and Innovation, 2010).By analysing HTC’s strategy, product differentiation and cost leadership are regarded as to be the lane to the market scope; whereas segmentation strategy is a narrow market scope (Porter, 1998) Product expansion is rarely used by HTC when the company introduces new creations to its existing active markets. Recent growth was real ized by the company by introducing the HTC One and previously with HTC Titan as well as the HTC Desires series for the medium-low range  market (htc. com).Product & Pricing Strategies As per Condor (2010) HTC’s marketing strategy is going through massive changes since the company is introducing more low-cost devices. The mid-pricing strategy adopted by HTC has been ultra-successful, since the company believes that its products are specifically customised to gratify customer’s desires. HTC’s customers are willing to pay even a higher price as they believe that HTC’s products has features that worth the premium prices.HTC smart-phones prices vary from a country to another according to the economical status of the country (htc. com). Marketing plan of HTC HTC’s marketing plan was in reverse gear in 2012 compared to 2011, where the mobile phone manufacturer did better according to the company’s annual report 2012. The CEO of the Organisation M r Chou ultimately believes it was HTC's poor marketing that led to disappointment in year 2012. He revealed that HTC can be expected to redouble its promotional efforts in 2013 (http://www. theverge. com/).The chief marketing officer (CMO) John Wang has decided to go for a more passive and aggressive direction with its marketing plan as from 2013 to boost up profit maximisation through innovation and customer satisfaction. Marketing mix of HTC Marketing mix is well thought-out to be the fundamental element of marketing communication. Buhler et al (2009) revealed that marketing mix was at the outset referred to as 4P’s of marketing with the combination of product, price, place & promotion. The 4P’s can be study individually as part of a broad HTC marketing strategy analysis.HTC products are widely known for their range of smart-phones which are innovative in their design and functions. Product HTC’s own brand was developed from the personal digital assistant (PDA ) market to smart-phone products manufacturer (Asemi et al, 2011). It depends on the products specifications and the number and types of functions the product can perform. It also values the segmented market of the product such as low-cost, mid range or high end market. HTC’s products focus on the mid range & high end segment.Prices of HTC products are not unlike dramatically compared to the products of its competitors, such as Apple, Nokia and others, and the price of each individual category of mobile phone. Place in the case of a mobile phone manufacturer is to have the widest possible market share globally. HTC has got a massive presence in Europe & Asia, with emerging markets over USA and Africa. On the Australian continent the Taiwanese manufacturer of cellular phone has also been powerful due to the increasing number of Android software user on the continent.The place element of the HTC’s marketing mix are available from many locations within all forty countries the company has operations in, as well as through the company web-site. Promotional techniques used by HTC to advertise their products are mainly posters promotions via mobile phone shops windows and promotions in popular media such as magazines, newspapers and TV channels to penetrate the larger market. In essence HTC marketing strategy that has allowed the company to enter new markets was based on innovation and ensuring the high level of friendly user interface in its products.International marketing culture of HTC One of the most important factors to consider when penetrating an international market is the local cultural differences which can be a source of massive challenge. HTC usually take into account the cultural factors when engaging in international expansion. Each individual or group of people have different perceptions of life, different life values, beliefs and different ways of doing things. Without any doubts these differences would reflect on how they perceive HTC brand in general, and each specific products in particular as well.These issue are addressed the management of the organisation in the most efficient approach, since international expansion has been identified as the foundation of strategic plans of any company (Gray, 2013. htcsource. com) So far, all the challenge associated with various local cultural differences where HTC has entered has not yet affected HTC negatively. Particularly when the possible issues associated with cultural differences narrate to combine marketing communications efforts of any foreign corporation engaged in business in a country. E. g. the marketing communication efforts in most European countries and USA would at times involve women to feature in their publicity with allusions to their sex appeal.While such type of publicity are perfectly suitable in the western world, the same publicity would be judged to be offensive in some Asian, and Arab countries, due to cultural, religious or else differences. Any global organisation aiming for further international expansion that prefer ignoring such issues in their marketing communications and other aspects of their businesses, would be at risk to attract negative reputation for their brand image, which will damage the value of the brand on the long-term basis.International marketing communication strategies HTC do not take on a â€Å"me-too† strategy and persists not to follow or directly competing with its clients in the market. The mobile phone organisation has put into practice as its marketing communication strategies the transformation of the company from Taiwanese to International by sustaining the silicon-valley culture to promote innovation. This has been implemented by the formation of a global marketing resource team. Their primary target market is the first time smart-phone user.The marketing communication strategy has been driven by the branding strategy and product awareness.HTC’s SWOT Analysis Swot-Internal Ana lysis:Weakness: Leading PDA & Smart-Phone Manufacturer High Manufacturing Cost Strong Research & Development Set-up Low Brand Awareness Strong Relationship with Business Partners Lack of Products in Low Price Category Branded & Perceived as â€Å"Value for Money† Products Do not have own operating system Swot-External Analysis:Opportunity: Threats: Increasing demand for touch screen phones with 3G Technologies Patent Wars Fast Growing & Emerging MarketsLess Customer Loyalty Development of App’s to add value to customers Rapid Technological Change HTC mini tablet could be the next Market sensation Expected competitors tie-up, e. g Google acquiring.Motorola SWOT Critical AnalysisThe brand position of HTC is appropriately perfect; smart-phone is the proper choice of most customers. Without doubt the smart-phone market is a prospective market for HTC to keep investing. However, in significant markets such as China and USA, where most people still use cheap phones the deman ds for mid-range or mass price cell phones are still huge.HTC do have a pricing advantage over Apple and Samsung, but the low brand awareness do not appeal to the young generation or even first time smart-phone users. Therefore having some low price product branded HTC might be a threat to the mid range & high end market, if we take as example the story of Toyota & Lexus, which has disappointed many luxury car customers when they have found that Lexus was a product of Toyota. However as tablets are very fashionable at the moment, HTC could accelerate its research & development in to the manufacturing of an HTC tablet.RecommendationRecommendation 1: As a major player in the telecommunications industry, it is highly recommended that HTC consider opening its own application storefront as this will help creating their own operating platforms which will give them more control over their operations.Recommendation 2: According to the HTC annual report (2012), 5% of its revenue is reinveste d into research & development, they should therefore participate into launching new products range such as tablets and messaging systems; since they already have a strong structure in implementing new product lines.Recommendation 3: The slogan of HTC is â€Å"Quietly Brilliant† and it is recommended that HTC develop an aggressive and noisy marketing campaign to build up their brand awareness and position themselves among Samsung & Apple. Conclusion As a mobile phone manufacturer, HTC has mainly diverse components and do assemble them in an eye-catching way to sell to its customers. Being able to bring to the market the very first touch screen smart-phone three weeks before Iphone, clearly shows the capacity of HTC’s engineers and this is the main reason for their success in the industry.HTC’s management team and engineering team can pride themselves for manufacturing one of the best brand mobile phones on the market nowadays. HTC also have various sources of dif ferentiation such as innovation, style & quality. As outlined above, the competitive advantages of HTC are their Research & Development, customization abilities, and partnerships with software, operators such as Microsoft & Google. This is a more powerful resource for HTC to open its own storefront and build up customer loyalty.