Apple’s Innovation Strategy Essay

Innovation strategies are important for businesses to remain viable in this competitive market. Innovation also allows businesses to set the pace for the future. Apple continues to be the known as one of the leading electronic manufacturers in the world. Their innovation continues to impress consumer and remain a threat to its competitors. Apple is known for its Mac line of products. This paper will describe and evaluate Apple’s Innovative Strategy, provide information from the Securities and Exchange Commission (SEC) filings, and introduce the Mac Mini from Apple. Description of Innovation Strategy In today’s society, consumers want the latest technology in their homes and businesses. Apple continues to provide new products and meet the needs of the consumers. Apple has been successful because of their effective marketing and research strategies. Apple’s innovation has allowed them to produce desktops, iPads, iPods, notebooks, and wireless devices just to list some of their products (Apple Inc., 2015).. Apple continues to provide high quality, moderately priced products to consumers. The organization uses consumer surveys to get feedback on how well the products are doing in the market. The survey also provides other features consumers would like within a product. In 2014, Apple introduced the Mac Mini after the discontinuation of the server model. The Mac Mini was the first consumer desktop to be sold without display, keyboard, or mouse after Apple’s success release of the iMac (Apple Inc, 2015). The target consumers of this product are consumers changing from the traditional Windows PC. The purpose is compatibility. The Mac Mini added feature is the HDMI port which allows consumers to connect to televisions or other display as an alternative to Apple TV.

How Far Would You Agree That ”Animal Farm” Is, As Orwell Himself Described It, A ‘Fairy Story.’

Five down. A word that is used in dermatology. 6 letters. That's a tough one†¦what's dermatology? Itches†¦that doesn't fit. Scratch†¦I don't know. I was pondering whether I should go over to that old man who was leaning against the fence. He had been there, in the same position, smiling and nodding at me for the last half an hour. Perhaps I should tell him to get a life? I sighed; I was so bored. Perhaps this is what waiting does to you? Why was I doing this stupid crossword? I should be on the train now, on my way back to Cardiff; there I would be getting drunk out of my mind. What was I going to say to Rob? â€Å"Sorry mate, couldn't come to your stag do, the train came late?† What a lame excuse. When would that stupid train come? The guard over there was looking happy, probably because he was enjoying watching all us commuters suffer. Perhaps I should show him what it's like, missing out on pints of free beer, strippers AND my best mate's stag do. Paranoia had set upon me. I had already started to think everyone was out to get me, and perhaps I was right? No, I hastily corrected myself, they don't even know me. Why on earth was I paranoid? I mean, I used to take this journey everyday when I was a kid†¦but things change. I was far more aware of everything now. At my feet, lay my briefcase; normally my portfolio would lie there, with all its sketches depicting life. For a brief second, I wished I could go back in time, and no longer feel the intensity of adulthood: having to work to survive, owning a house etc. I closed my eyes wearily. The train still hadn't come. Frustrated, my instincts told me to just wait, but, ignoring them, I marched over to the guard, and demanded to know when the train would arrive. He gave no verbal answer, and simply gestured at the electronic board above his head. He then walked off, presumably to help some old dear carry her luggage. Not. The notice board told me that my train would be delayed indefinitely. Estimated time of arrival was at least 4 hours away, if not more. I slumped back down onto the red plastic, cheap station seating, and resigned myself to a long wait. I got out my mobile, and began to text Rob, apologising for not being there. My text contained many words of crude language. As I began to text, I stopped. I remembered that I was at a station; where better to observe human life? Here, I could capture normal life, without having to draw forced behaviour. I looked across the crowded arcade. Businessmen, old people, women with severe hair-dos, punks, anarchists, goths, Asians, Africans†¦ no one out of the ordinary. I didn't know quite what I was looking for, but I knew they would stand out. Just as I looked past the Sainsbury's outlet, a woman burst in through the door from the high street, almost colliding with the ‘Welcome to Paddington' sign. She was drenched to the bone, although I didn't know how; it wasn't even raining. She had a peculiar look on her face, one of worry and exhaustion, yet somehow triumphant. She ran towards the platform, skidding several times, and ran straight to the guard. I could see her lips moving, but all I could hear was the crackly interference on the intercom. The guard walked off while she was still talking, and she was left standing there, alone. I had never seen such a unique woman in my life. She had auburn hair, naturally highlighted in streaks with a dull ginger colour, bright green eyes almost like a cat, which were opened wide as if she was annoyed†¦ Her eyebrows lowered as I saw her eyes scan across the timetable. What train was she waiting for? I told myself I wouldn't get involved. She was beautiful, but I already had a girlfriend: a kind generous one at that. No, I didn't love this woman, but was just enthralled by her. As she sat down, drips of water ran off her hair onto her top. She sat herself down on the adjacent bench to mine, and reached for her handbag. Her hand delved deep inside, and things went flying everywhere. Tissues scattered themselves all over her skirt, leaving bits of white fluff, which contrasted horribly with her blue and burgundy-striped skirt. A lipstick gracefully went sailing out of the bag, flew through the air, until it landed back on the platform. It then slid itself underneath the barrier, on the very edge of the platform. The woman flung more things out of the bag; the Vaseline came out, the lid fell off, and the contains went everywhere; a purse hit an old woman sitting near her who then started mumbling; photos of children and other people; tickets for buses and trains; receipts for petrol, shopping and clothes; a calculator fell out and made a crack sound; a film, mint wrappers, pens†¦anything you can name was in there. Unfortunately, still more things came out. A mirror went flying through the air, straight towards an old man. He looked up just before it struck him, and caught it. I presume he then made a comment about 9 years bad luck as he handed it back, though I couldn't hear him, as the intercom was going on about cheap luggage cases at G&R Cases. Finally, she pulled out, with relish a mobile phone and a hairbrush. She began to brush her hair vigorously using the mirror. She placed it back in, then looked around in horror, at the scene of destruction that she had created. Annoyed (it seemed), she went around this part of the station, picking everything back up. I wanted to help, but I dared not; something was rooting me to the ground. Fear. The woman finally replaced the lipstick back in her handbag, and looked around. Seeing the shops, she walked off towards them. I followed. As I walked towards the commercial side of the station, I made up a cover story. If she noticed I was following and asked me, I would say either a) I thought you were someone else, or b) I need to get some apples†¦wait, but why would I need to go to all the same shops as her? I decided I would only use option a) if asked. She walked into Boots, and I followed. Why was I following her? I had no idea, but this woman interested me. Under the pretence of looking for a toothbrush, I watched her buy some Nurofen, shaving cream, Lynx deodorant, and a razor. Why did she need that? It was ‘guy' stuff. Finally, she meandered over to the cosmetics area, where she dithered over buying a plum-coloured shade of finger paint stuff. What was it called again? Oh yeah, nail varnish. After about 45 minutes in there, she paid up using her card, and left. ***** During the next 11/2 hours, she went to the luggage shop, Woolworths where she purchased a large bag of pick ‘n' mix, Sainsbury's to buy some pasta, and a florist. After coming out of the last shop with a bouquet of irises, she went back to the red plastic bench, and sat down. I waited for a while, and then followed suit. On my way back to the bench, I looked up at the notice board. Two hours before the train arrived. The woman seemed to be getting nervous. She was straightening her skirt, getting rid of every little crease or dent. She sat there, looking agitated for a while. She sneezed suddenly, and looked around, cringing apologetically. Then a train pulled up into the station. This was the 19:56 train pulling in, and she stood up, and ran towards the barrier. People filed out, and the noise level in my head slowly grew, but I could not make sense of it. All I could hear was endless jumble; babbling, talking, but one conversation indistinguishable from another. I could hear this in the background, but in the foreground there was silence, spare her breathing. A friendly old lady was trying to question me, but I could neither see nor hear her clearly. I was looking at her, but yet not seeing her. It was the same with the rest of the passengers: they had no features in my head. All I could see were faces, with one face standing out: the woman's. Her face had features: exquisite ones, which appeared perfect to me. Everyone else was the same, blank, just going. Her face told a story, one that I was trying to learn. I had become very overwhelmed by this woman. I watched her stand by the rail, lean over, clasping her hands with the rail between them. She stood on the lowest bar, held the bar with both hands and swung. She then leaned completely over the bar, got off it, and just held it with one hand. As the stragglers among the passengers filed out, the train emptied, and her face began to express anguish. As the doors on the one side closed, and the boarding passengers got on, she looked distraught. She ran from one direction to another, trying to find a way to get to the other side of the bar, trying to find a guard. But there was no one to help her. As the train departed, confusion came upon her face. She then slowly sat back down on her seat, and, with a look of determination, looked like no one could make her move. The train left, and the station became emptier. Most people had got on the last train, which had left for Greenwich. My train, however, was still conspicuous by its absence. I should now be at the club with Rob and the rest of his mates, getting more and more drunk by the moment. Out of the corner of my eye, I could see the woman getting out her mobile. It was quite an old model for a person her age: I thought she would have a 3310 at least, since she looked about 23. But no, she had a Sony, with a pullout aerial and tiny screen. She was hitting the keys at a moderate speed, obviously texting. I could just about make out the words ‘Where are you' from where I was sitting. Then she hit one button hard, and sat back. I heard a faint beep; obviously the message had been sent. The time kept ticking away on the big blue electric clock. The second hand seemed to almost be slowing down, though I doubted that. The timetable kept saying that my train would arrive in one minute less time than last minute, until it said my train would arrive in 45 minutes. However, by that pint, I dared not raise my hopes, as it had said that so many times before I no longer believed it. Time seemed to almost be coming to a standstill, when I heard a sharp horn go, and another train slowly came round the corner into the main station. The woman ran towards the bar again, a fresh look of happiness on her face, but in the corner lay a hint of dread? I wasn't sure. Her irises in her hand, she stood on the rail, leaning over. Her free hand had nothing to do: it darted from the rail to her pocket to her skirt, and then it held the irises, then back to the bar. The passengers again stopped leaving, and the train was once again emptied. Through the windows a few silhouettes remained, so she looked like she still had a bit of hope. The final three passengers came out, and she fled from the bar, flinging down the irises onto the floor. From my seat, I could see her head held between her hands, and her chest was heaving gently: was she sobbing? She rummaged in her bag for a tissue, and, after wiping her tears away, gently picked up the irises from the ground, and held them in her arms. An old woman, who had seen the plight of the woman and her irises both of which had begun to wilt forlornly, walked over to her, started talking to her about the plight of the rails nowadays (I was now within earshot) and gave her a vase of water for the irises. As she left, the woman began to smile again, seeing the flowers perk up. After two more trains had come and gone, the woman's spirits had fallen almost irretrievably low and various texts, I saw her call someone, possibly the person who she was waiting for. She was muttering ‘Pick up, damn you, pick up', and when the answer phone came on, she almost burst into tears. She left a heartrending message, and I saw her visbly choke back tears a few times. Then she hung up, and waited. The woman's skirt was now crumpled, her top tearstained, the flowers dying, but hope of the person arriving kept a brave smile on her face. However, the smile was not for me, actually, it seemed almost everyone but. She didn't seem to even notice I existed. Then I heard a message on the intercom: ‘We are very sorry for any delays, but the 19:56 train and the 17:56 trains have been combined. They will shortly be arriving. We are sorry for any inconvenience. Please forward any complaints to the Railtrack Office in Cornwall. Thank you for your patience.' Finally! My train was actually going to arrive! What's more, in only a few minutes! But one thing almost scared me: it had combined with the woman's train. Was it coincidence? Or sheer chance†¦ However, I had no chance to ponder this question as the train pulled in at that moment. The woman ran over to the rail, as I queued to get aboard. From my place in the queue, I was at a good vantage point to see whom the woman was going to reunite with, and the happy event itself. A man got off the train, and the woman was waving at him madly. However, he looked around hurriedly, didn't appear to see her, and beckoned another woman off the train. At that point, my woman started to look confused, as if feeling why hadn't he seen her? She was almost at the point of climbing over the rail. The man who had got off the train, and woman with him grabbed each other, and kissed passionately. My woman looked aghast, shocked, and distraught all at once. She then took a sharp intake of breath. The man looked round and saw my woman looking distraught. The woman looked around, and caught my glance. For an instantaneous second we understood each other, then it stopped. I heard him trying to explain, but it was all for nothing. As I boarded the train, I saw the irises hit him in the face, the shopping hit the other woman, and my woman walked off into the darkness, in the direction of the oncoming trains. However, I had no time to find out what happened next, and the train slowly began to accelerate away. I realised that I had been staring at her unashamedly for the last 4 hours, and I felt I knew her; but all she knew of me was a second. The last thing I heard before the sound of the train blocked out everything else was a screech: was it a scream, or simply the doors closing? I realised I would never know, and concentrated on looking forward to the journey: who knows what might happen?

Adult Learning Theory Essay Example for Free

Adult Learning Theory Essay ? Holt (2011), it is stated that it is necessary to bring both concepts of the Bible teaching and contemporary adult learning theories together for the most effectiveness. In the Holt article; it is shown that Biblical explanation and interpretation assist the adult learner in gaining knowledge. The choices one makes gives real world perspective and power can only be obtained by the Holy Spirit. The article discusses the styles in which adult learning makes a difference, whether androgogy, transformative learning or self-directed learning (Holt). Adult Learning Theory for the Twenty-First Century† discusses the goals of educators to better prepare themselves to better deal with adult learners. Over the last 15 years, learning theories have changed very aggressively (Merriam, 2008). As adults continue to develop human physiology changes, thus learning teaching styles have to change to keep up. It has been recognized that with time everything that adults experience is part of the learning process. It has been further recognized that educators have to increase their tool set to involve creative and artistic modes of teaching to reach a wider audience. Both articles cover the ever-changing dynamics of the human psyche and educational styles and requirements in dealing with adult learning. Educators have to continue to increase knowledge both for themselves as well as those whom they are educating. Where the styles of the teaching process in the Holt (2011) article differ from the Merriam (2008) article, they both recognize the changes in adult learners. It has been recognized over years and will continue for years to come that educators of adults will have to continue honing their skill sets to accommodate the learning styles of adults. Since adults learn differently from children it is important to include the learning styles necessary to maximize the efforts of educators. As adults learning styles change it will be necessary for those educating adults to change also. Reflection After reading both articles and realizing the application in my own life and learning style, I conclude that adults learn differently. There were moments of complete frustration as I was putting my thoughts together as I can tend to be somewhat of a perfectionist. I had the realization that time management and organizational skills are imperative when completing an assignment of any type. The Holt (2011) article caught my attention initially because of how I tend to study and read the Bible in particular. I am coming to understand more and more how I learn and further realize that the concepts of knowledge, choice and power are applicable in my own life. I am intrigued by the concept mentioned in the Holt article and will consider its application to my current Bible study methods. The Merriam (2008) article is interesting in the fact that I had no idea how challenging it is for educators to keep up with the learning curve that is necessary to continue teaching the increasing number of adult learners. Being out of the college environment for so long, I realize it is not as easy to just get things done with all of the demands of life as I know it. I can see how both articles and their teaching styles have a positive impact on dealing with adult learning. With all of the influences of culture, music, art, etc, it is imperative that educators find a way to keep up with the demands of educating the population of adults returning to increase their knowledge to keep up with fast paced American culture. I now have a new respect for teachers on all levels. It is interesting that adult educator’s find is so necessary to effectively reach adults. It is increasingly more common for adults to return to school for a number of reasons, and are driven to succeed for just as many reasons. Thankfully educators realize the change necessary to comprehend the goals of those adults striving for successes related to educating themselves. References Holt, R. A. (2011). Teaching that transforms: Facilitating life change through adult Bible teaching. Christian Education Journal,  8(2), 450+ Merriam, S. B. (2008). Adult learning theory for the twenty-first century. New Directions For Adult And Continuing Education, Volume 2008, Issue 119, 93-98. DOI: 10. 1002/ace. 309 Adult Learning Theory. (2018, Nov 10).

BRAND MANAGEMENT AND RESEARCH Essay Example | Topics and Well Written Essays - 3000 words - 1

BRAND MANAGEMENT AND RESEARCH - Essay Example This allows the company to cater to demands of all type customers. In this essay an attempt will be made to highlight the strengths and weaknesses on the brand of Toyota. The assessment of brand will be done with respect to the concepts of value, image and position of the brand. In the end recommendations will also be made on how brand can improve its performance. Strengths of Toyota Value of a brand can be explained as the net trade off received by the customer from all benefits and costs delivered by the product (Snoj, Korda, &, Mumel, 2004). In simpler words brand value is the utility (benefits minus costs) that a consumer derives from a product. Brand image can be defined as perceptions people have about a certain brand name (Rotfeld, H. 2008). The first thing that comes to peoples mind when seeing a brand is called the image of a brand. Positioning of a brand is the place of a brand in the market with respect to other products. Four components of brand positioning include brandà ¢â‚¬â„¢s overall reputation, product performance, customer portfolio, and networks (Knox, S. 2007). It usually is related to the target market of the brand. The value of Toyota brand is very high among the customers all over the world and this is evident from the sales of the company. The company is known for producing cars that provide comfort, and are at the same time affordable. The company has product line of Camry and Lexus that are aimed at higher target markets. The brand value of Toyota is high because it provides more benefits in less cost, thereby increasing the utility of the consumers. This is one of the most significant strengths of the brand. It can provide high quality of comfort, at a relatively lower cost. This is the reason why the brand is famous in both the developing and the developed world. Almost all consumers like to have luxury but most of them cannot afford Mercedes or Ferrari. They are cost effective and for them Toyota is the answer. It has toughness, and at the same time it does not burden the pockets of the consumer. Recently the company brand value has decreased due to massive recalls of vehicles (Kageyama, Y. 2011), but before that the company enjoyed a leading position in the automobile sector all over the world. This is because of the way Toyota caters to the demand of everyone. This loss in reputation is great but still chances are that Toyota will come out of this crisis. Still it is the world’s second largest automobile company according to the brand value (Cato, J. 2010). The global presence of the company also aids in its brand value because the brand is exposed to many people all over the world. Toyota innovates according to its customer demands and Toyota Hybrid is one of the examples in this regard. The recent focus of people on environment was accounted by the brand and a new product was introduced called Hybrid that was environmental friendly. In a line Toyota delivers to clientele according to their demand an d this is the reason of its high brand value. Brand image of Toyota has been positive for many years and only recently it was affected by the recall. Consumers regard the brand of Toyota not for luxury or style, but for reliability and predictability (Swanekamp, K. 2010). Toyota is a brand that is known for its affordable and tough cars. Affordability is also closely attached to the brand image of Toyota. The worldwide sales of Toyota would have been impossible if the company would not

Summary Essay Example | Topics and Well Written Essays - 750 words - 19

Summary - Essay Example The wages these companies give workers cannot be compared to the revenues they make in their financial years. However, this trend was created by local investors who created a very low wage margin for local workers. Comparing the wages given by local companies and international compared there is about 50 percent difference. This shows how much disregard local companies treat local human resources. On a brighter side, international investments have been of great importance to the economy on India. The country’s infrastructure has greatly improved and many SMEs have been cropping up creating imitations of the international brands (Selzer & Faigley, 395). Regardless of the lack of originality, analysts have argued that this is a good thing since there is creation of jobs (Selzer & Faigley, 393). This whole perspective begs the questions; should there be rules of trade that govern international exploration of local companies? If the rules are created, who will be the least benefici ary? In my opinion globalization should not be governed by financial insecurities. This is because globalization has made the international corporate world effective and much competitive and this leads to growth of the global economy. The article on America’s place on the world is based on the recent global view on the nation. After the Second World War, America assumed the position of super power. A position it effectively exploited with its colonization of European and Asian markets (Selzer & Faigley 379). Its mandate to safeguard the globe has also been effectively executed as the nation is always in fight against terrorism in any part of the globe. However, recent events such the September 11 attacks have made many nations question the capabilities of the United States in ensuring a safe globe (Selzer & Faigley 379). American citizens also feel that the nation has too much on its plate and this is creating a

Role transistion Essay Example | Topics and Well Written Essays - 250 words

Role transistion - Essay Example These conflicting issues are not easy to resolve when the focal point is only on one feature of the conflict. They necessitate that the external sources and the internal ones are dealt with simultaneously. Various tools are used in the resolution of such issues and they include mediation, using psychotherapy, and involving collaborative law, which help solve a broad range of conflicts. The collaborative style aims at finding a â€Å"win/win,† solution where the target is to gratify both sides; it is highly cooperative and assertive (Levine, 2009). There is integration, merging, learning, improving relationships and gaining commitment that is involved. Confronting matters in a non-threatening way, noting underlying concerns, analyzing input, and capability of using effective or active listening are used as different types of abilities in collaborative conflict solving. Four ways of resolving conflicts have been established in an elaborate mechanism and they include the expectation of conflict, clarification of underlying issues, creation of a conflict resolution mechanism applicable on need basis, and finally the resolution of what are termed as irresolvable disputes (Levine, 20 09). Collaborative conflict solution is observed in point number three where one creates a conflict resolution process. The process is all-inclusive and yields positive results where conflicting parties are

History Essay Exam World War 1 Example | Topics and Well Written Essays - 1750 words

History Exam World War 1 - Essay Example Unlike previous wars, where men would just lie dead in one piece at the side of the road, there were literally pieces of human bodies scattered and blown about. Houses were smashed to pieces from miles off, since the weapons could cover a wide range of territory when fired. This was only the beginning of the gruesome wars that were to follow. One particular warrior, Ernst Junger, fought hard in the face of opposition, as he was determined to come out victorious no matter what lay ahead of him. Junger was a man who possessed the strong characteristics of a leader. Nothing stood in his way when it came to what was to be faced in the battlefields. Even when he was badly wounded, he never gave up hope. He had a strong spirit and always remained positive. When people were dying around him, and when he was facing circumstances that were beyond what any normal human being could bare, fear never got the better of him. As a matter of fact, he despised cowardly behavior, as he had some of his men shot who displayed the characteristics of being a coward. In his eyes, it was a sin to be a coward. One must be strong, face the enemy squarely in the face, and push forward (Ernst Junger, Storm of steel). The role that death had on his accounts of being at war was that he could not think about dying. Though he knew that dying was a major prospect, since many men never came back alive, he had to give it his best shot. So, he commenced into leading his people into the battlefields, possessing a spirit of steel that none of his enemies could penetrate (Junger). Junger was committed to his duties because he felt that he owed it to his race into his fatherland. He felt that he needed to defend his roots. He considered himself to be of the Arian people, a people that were superior to all others. He had a job to do in that he had to go out on the battlefield, defend his people and fight like a man. Every duty that was assigned to him, he took seriously and put his whole heart and soul into his military service. The fact that he was so diligent in his work eventually enabled him to rise to the status of being an officer of high prestige (Junger). Junger was a ferocious fighter as well as a good leader. The characteristics of leadership came natural to him, as he led his people with great ease through the battlefields and into the trenches to fight against the enemy (Junger). Junger maintained his same attitude towards war through the entire text. Never did he waver in the least bit. Despite being wounded numerous times, he was never deterred from his mission to overtake the enemy (Junger). In Junger's book, the Storm of Steel, there were numerous descriptions of what life was like in the battle trenches. There was one particular experience that would give the reader a great idea of what took place. In one particular account, Junger and his company were to be led into the heart of the battle. He knew that the worse was to come: yet, he had to trudge on. Late in the evening, Junger and his crew marched from Le Mesnil until they ended up in Sailly-Saillysel; where they were to fight one of the most gruesome battles. Junger described this event in intricate detail. He was so thorough about the description of the account that the one reading his diary could almost imagine themselves being right there in the battlefield. The reader could almost feel himself right there in the midst of the fighting, holding a gun in hand and being on the lookout

Consumer Frugality Essay Example | Topics and Well Written Essays - 1000 words

Consumer Frugality - Essay Example According to a survey study conducted by Booz & Company on 2,000 consumers in the U.S., there is an emergence of frugal consumers. This is mainly because of the recent recession that has shaped their consumption behavior. It is expected that such consumption behavior will persist in the future even as there are reports that the U.S. is recovering from the recession (Zavestoski, 2002). Therefore, marketers have identified a market segment consisting of frugal consumers and are making efforts to attract such customers. The frugal consumer has unique characteristics including a strong consciousness on a value which determines the level of trade -off in price and convenience. Research studies on consumption patterns among U.S. consumers indicate that almost 67 percent of customers are purchasing low priced products in order to reduce spending while improving on saving (Craig-Lees & Hill, 2002). This is evident from the decrease in the Per capita consumption expenditure across almost all demographic groups. Additionally, customers have maintained a weak sentiment which has influenced their low expenditure on consumption. The target market segment of frugal consumers can be described using a number of demographic factors that define their unique features. The demographic factors include household income and age. First, the target market segment consisting of frugal consumers is made up of middle-income households. They have an annual income between $20,000 and $50,000 and are very mindful when it comes to spending their income. They are very selective and often plan in advance before going for shopping at discount stores rather than high-end stores. Second, the target market consists of individuals aged between 35 and 40 years. This is the age gap within which people have families, are in employment, and are working hard to save for their retirement. They are very keen with their spending habits and they always ensure that they are buying goods at low prices so that they can save a significant part of their income (Zavestoski, 2002). Third, the target market consists of home owners who have a high demand for household products to use in their homes. However, they are also very frugal and have a habit of shopping from discount stores. The multiple demographics of frugal consumers make it very difficult to market products. Discount retail shops including target, Costco, and Sam's Club have developed a number of marketing mixes in attracting frugal consumers. Let us recall that frugal consumers buy less and price conscious. Therefore it is evident that any marketing mix targeting frugal consumers should heavily rely on price. However, the other 3 P’s are equally important because they complement price. It is an obvious fact that consumers are becoming very frugal these days and that businesses need to differentiate their products in order to remain competitive (Craig-Lees & Hill, 2002). The frugal consumer is looking for products that will deliver the best value for their dollar. This implies that businesses need to provide the best value to its client in order to attract a significant number of frugal consumers. The most common marketing mix among companies targeting frugal customers is that there is always a price discount. This is mainly because such consumers a re very sensitive to changes in prices. A significant decrease in

Economic Analysis-India Essay Example | Topics and Well Written Essays - 1000 words

Economic Analysis-India - Essay Example Security is one factor that affects trade and business across the world. India, being a democracy with a stable government and political system, has an environment suitable for conducting every kind of legal business – the fashion industry being no exception. Nationals in this country therefore retain the right of choice and are not restricted from selling or wearing any type, kind or brand of decent clothing. Further, the country’s security is generally above board with cases of insecurity both in towns and rural areas remaining significantly low. This stable condition has seen businesses across the country actively grow with economic factors of demand and supply playing significant roles in trade. India is known to be a major producer and exporter of agricultural products including jute, sheep, goats, sugarcane, potatoes; oilseed, cotton, tea, rice, water buffalo, poultry; fish, cattle, and wheat. The country further thrives on handicrafts, and numerous modern service and production industries which provide income to the majority of working citizens. Also, economically, the country ranks fifth by purchasing power and twelfth by exchange rate compared to the rest of the world. This being the condition, it is notable that food as a basic need is quite affordable to the majority of India’s nationals and the cost of living is generally low. As a result, most citizens are able to purchase part of their income to purchase decent clothing for themselves. Energy is a major factor that affects business. India has the capacity to produce enough electricity and oil products for export. In fact, India’s electricity sector and infrastructural industries have always experienced reasonable growth which significantly impacts trade in all sectors of the economy. This means could be taken to imply that the energy needed for

Human rights issues Essay Example | Topics and Well Written Essays - 1500 words

Human rights issues - Essay Example The human rights declaration in 1948 was a major achievement for the United Nations. This was because, from different regions in the world, the human rights documents included values which were to be applied globally to all citizens across the world irrespective of gender, race or ethnicity. Moreover, the basic functions in which human rights were created to serve were to ensure equality among men in different spheres of life, and endowed individuals with an opportunity to have life, liberty and happiness in all corners of the planet. Human rights apply in all major contexts which characterized daily human activities around the planet. They are social, physical, emotional, and economical amongst others. What this simply means is that the values stated in the human rights document are applicable in all aspects of life. An example is when trading, there are human rights values which both parties must abide to exercise equality. The topic of human rights is of extreme importance to me b ecause in my understating it has made my world a better place. Unlike before where the world was full insecurities, today I know with course I can travel to anywhere within my country and to freely interact with any individuals whosoever I wish without developing fear or being discriminated because of gender, race or ethnicity. In addition, to other individuals, human rights is of extreme importance because in a century or year, characterized by globalization

Effectiveness and Impact of Virtual Teams Essay Example for Free

Effectiveness and Impact of Virtual Teams Essay Technology is consistently evolving and impacting many organizations worldwide. It has changed many aspects in the workplace, including work styles, communication, and teamwork. Communication has been transformed into the ways of the virtual world, directly affecting group dynamics. Organizations often form teams of employees to serve a variety of purposes and reach goals in a more effective manner than independent work. Teams used to work strictly through face-to-face interactions, but with growing technology, virtual teams have been created and are used fairly often. â€Å"A virtual team is any team whose member interactions are mediated by time, distance, and technology. The core feature is not the technology, but that the team works together on a task while physically separated. Group members can communicate through e-mail, voice mail, video conferencing, electronic bulletin boards, and intranets.† (Levi, 2007, p. 258) Many research studies have been done to assess the effectiveness of virtual teams, examining the positive and negative aspects. This literature review is aimed to analyze several articles where researchers have explored many components of virtual teams and their impact. Vroman and Kovacich (2002) wrote an article that analyzed â€Å"the interactions of a virtual interdisciplinary team.† They explain computer-mediated communication (CMC) to be the basis of virtual teams, which they then compare to face-to-face teams. They examined the Interdisciplinary Training for Health Care for Rural Areas (ITHCRA) project, which is a team comprised of many different types of health professionals (e.g. clinical psychologist, nurse practitioner, nutritionist, etc.) The team’s ultimate goal was to develop an interdisciplinary health care curriculum, solely using CMC. ITHCRA functioned the same as any other team working together would, and faced the same challenges and developmental processes (forming, storming, norming, performing, and transforming). They additionally had to learn the ways of the new communication technology, which was an obstacle for many of the group members. The developmental process of the virtual team was similar to that of a face-to-face team, however, a number of differences were found. The forming phase was very  typical for team development. Team building and norm development took precedent of the project tasks initially. They had met face-to-face once, and after looking at their communication after this occurred, it was obvious they had formed social relationships and were more committed. This raised the question: what would have happened if the face-to-face meeting did not take place? It may have been more effective to have two groups in this study so comparisons could be made (e.g. one group solely virtual, the other group allowed 1-3 face-to-face meetings). It is hard to determine whether certain aspects of team development would have taken place without the opportunity to see their team members in a more personal way. Storming took place as well, which is when teams face certain conflicts. There were no apparent differences for this development in the virtual team. Norming, performing, and transforming phases of development all contributed to the team’s success and helped them complete their tasks and reach their goals. Vroman and Kovacich (2002) provided a good analysis of ITHCRA and the ways in which it was successful and where the members were challenged. They portrayed virtual teams as being more convenient, effective, and less time consuming when completing tasks. However, it allows for less personal contact and can be more difficult for some to communicate and fulfill the expectations of the group project. It may have been more effective to have ITHCRA communicate solely through CMC and compare them to a team with the same tasks and goals, but who communicated through a combination of CMC and face-to-face meetings. More valid results would be accessible to draw more accurate conclusions. It was interesting to use a interdisciplinary team, however, it may have acted as another variable besides CMC, which would then alter the results. Kirkman, Rosen, Tesluk, and Gibson (2004) conducted a research study on the impact of team empowerment on virtual team performance. â€Å"Team empowerment is defined as increased task motivation that is due to team members’ collective, positive assessments of their organizational tasks (Kirkman Rosen, 2002). They examined team empowerment through the teams potency, meaningfulness, autonomy, and impact to determine its’ impact on process improvement and customer satisfaction. Kirkman et al. (2004) studied a service organization that utilized high technology and frequently formed virtual teams to complete the company’s tasks and goals. Each team member had different roles within the organization and was separated from each  other geographically. The researchers moderated the effects of face-to-face meetings to examine the relationship between team empowerment and both process improvement and customer satisaction. Kirkman et al. (2004) used surveys, observation, a team empowerment measure they had created, and customer satisfaction and process improvement scorecards to test their hypotheses, which were that 1. Team empowerment will have a positive relation to virtual team process improvement, 2. Team empowerment will have a positive relation to virtual team customer satisfaction, and 3. The number of team’s face-to-face meetings will alter the relationship between team empowerment and process improvement (the fewer face-to-face meetings the stronger the relationship), and 4. The number of team’s face-to-face meetings will alter the relationship between team empowerment and customer satisfaction (the fewer face-to-face meetings the stronger the relationship). Their results indicated support for hypotheses one, two, and three, but did not support the fourth hypothesis. The researchers produced a well-designed study with significant, meaningful results that help contribute to the understanding of virtual teams. They operationally defined all of the terms and measures to provide an equal understanding for everyone. It seems that virtual teams have many positive characteristics that are more effective compared to the common face-to-face teams. With the rising technology, virtual teams may become the norm as researchers continue to understand their components and wire them for optimal success. Montoya-Weiss, Massey, and Song (2001) wrote an article on the findings of their research study. They â€Å"examined the effects of temporal coordination on virtual teams supported by an asynchronous communication technology.† They measured the mechanism â€Å"process structure† to determine the relationship between conflict management behavior and virtual team performance. They measured conflict management individually for each team member through a questionnaire they created. They defined their dependent variable, virtual team performance, as â€Å"the quality of the team rationale used to support the team decision.† They examined the range, depth, and organization for each team decision. Lastly, they observed and analyzed all communication among the virtual team. Montoya-Weiss et al. (2001) had five hypotheses total, which were tested through statistical analysis. They predicted that for all conflict management behaviors, a positive interaction would result.

International Change and the Social World Essay Example for Free

International Change and the Social World Essay In meeting the demands of a global economy, technological advancements especially in the field of telecommunications and information technology are key factors in making possible various transactions faster, cheaper, more reliable and convenient. Needless to say, these technological advances are important tools if companies and other business ventures are to survive in the digital economy. These technological advancements however, are evolving far too fast which consequently generate pressing problems that ought to be considered. On a preliminary note, the aforementioned rapid technological evolutions pose serious questions if our societal structures can rapidly adapt to these changes and more importantly, if we, ourselves can rapidly adapt and be able to integrate for ourselves these changes. In line with this, what follows is a discussion of how such changes affect the global economy. Within this context, the task of this paper is to discuss the effects of work transformation in society with a particular emphasis on how it affects the people management systems around the world. Weick and Quinn (1999) contend that changes in the organization of work within societies may either be characterized as â€Å"discontinuous and episodic† or â€Å"continuous and emergent† (p.361). The difference between the two lies in the emphasis on intentionality, planning, management control, and specific outcomes in the former and the emphasis on improvisation, spontaneity, and ongoing action in the latter. The two perspectives stated above have a direct effect in the formation of an organizational framework. This is another way of saying that the manner in which organizational change is perceived supports an appreciation of the multidimensional nature of organizational phenomena. The organization of phenomena stems from the human need to conceptually order reality. Such a process is ensured through the creation or adoption of a language that may account for the reality perceived by the individual or by the social group. The importance of such a process stems from its issuance of a fixed and thereby more manageable reality. Such a reality, however, is continuously distorted due to the steady input of new forms of conceptualizations that also opt to enable the manageability of reality. Such a process is apparent within the business sector in the gradual shift from an information-based economy to a knowledge-based economy. The later form of economy recognizes that knowledge occupies a focal point in relation to the function of society. As a result of this, organizations became increasingly aware of the need for a ‘knowledge focus’ in their organizational strategies as they respond to changes in their environment. ‘Knowledge focus’ refers to the deobjectifcation of knowledge in favour of the codification of knowledge into systems (Bell, 1999, p.x). Within such an economy, organizational actors and the complex social interactions that take place amongst them recreate organizations through the continuous process of change. According to Tsoukas and Vladimirou (2001), what makes knowledge organizational is it codification in the form of propositional statements set within a group’s collective understanding (p.974). It is important to note that such a process of knowledge codification requires the existence of local knowledge. Within an organization, such forms of local knowledge are evident in the company’s culture; the development of such is dependent upon the existing organizational framework. Such a point brings to focus one of the main elements of the labour market that determines the existing workforce’s productivity and performance within a particular society. The reason for such a focus is evident if one considers that the current shift in economy [from an information based economy to a knowledge-based economy] gives precedence on the role of the members of the workforce in the maintenance of an organizations overall knowledge based culture. In line with this, Davinport (1999) contends that such a culture necessitates a new mode of framing the human capital. According to Davinport, it is time to conceive of workers â€Å"not as human capital but as human capital owners and investors† (1999, p.7). Davinport argues that such a conception is not entirely new since it echoes the conception of the employee as an asset. The difference of such a view stems from the conception of the worker as the owner of the capital since workers are the ones who decide in which field they will contribute the specific talents and expertise they possess within the current market. The organization’s role thereby is fixed to the extent that its main role lies in utilizing and developing the skills offered by the member’s of their workforce. Organizations must thereby adopt new working practices or upgrade workplace skills. An example of this is evident in the content of the Chartered Institute of Personnel and Development (CIPD) of the United Kingdom which states that â€Å"in a mass customisation environment, where systems of production and distribution are readily imitated and leapfrogged, organisations must therefore continually invest in physical and human capital to keep ‘ahead of the game’†(2001, p.10). As a result of the above stated paradigmatic shift from an information-based economy to a knowledge based economy certain developments occurred within the economic, political, and technological fields. Such developments are evident in the increase in business competition and the advent of information technologies (Weatherly, 2003, p.2). Political and economic developments are evident in the increase in business competition which is a result of the globalization of trade and key economic sectors [e.g. telecommunication, electricity, transportation, financial services]. Technological developments, on the other hand, are evident in the advent of information technology which can best be seen through the continuous popularity and easy accessibility of the internet. According to Lev (2001), such developments within the above stated fields have dramatically changed the structure of organizations to the extent that intangibles [human capital] became the major value drivers of business within developed economies (p.8-14). The reason for this is evident if one considers that from a strategic perspective it has been noted that â€Å"fully one-third of the information used to justify the investment decision is non-financial† (Ernst Young, 1997, p.10). Examples of such factors are â€Å"quality of management, effectiveness of new product development, strength of market position, strength of corporation culture, and effectiveness of compensations policies† (Weatherly, 2003, p.4). Such factors have an overall link to business systems since they are partially if not fully determined by the company’s culture maintained by its overall organizational framework. Furthermore, since the above stated factors are considered in the determination of investment decisions, it also follows that they have a direct effect in terms of the economic conditions of a business organizations and hence the economic side of society as a whole. As was stated above, one of the defining factors of the current paradigm shift within the market can be traced from the shift of importance from the tangible assets to the intangible assets. Tangible assets consists of financial assets [financial capital] and physical assets [e.g. property, equipment, and other furnishing] whereas intangible assets consists of intellectual capital [e.g. patent formulas and product designs] and human capital. The focus of this paper from the onset has been to lay down the current transformations of work in the period of globalization. What follows is the specification of how these changes have affected society at large. In Work, Self, and Society, Catherine Casey specifies the manner in which changes in work have affected society. Casey (1995) argues that the current conception of work which is defined by the effects of industrialization has turned the worker into a product or a commodity of the market. She states, The convergence of work and virtue (through methodical adherence to one’s ‘calling’)†¦set in place a type of citizen-worker that would subsequently come to typify modern forms of social organization. In modern society people have defined themselves and in turn have been socially defined, by the type of work that they do in the public sphere. (1995, p.28) In other words, the results of industrialization have led to the commodification of the individual as the individual derives his value from his work. The manner in which this is enabled is further evident in the current shift from an information based economy to a knowledge based economy as the value of the worker is considered to be dependent upon his knowledge. This shows how the nature of work within a post-industrial society has changed to the extent that the market has become dependent upon the mental labour and the mental knowledge of the worker [mental labour is considered to be the core of industrial activity] (Lawson, Jones, Moores, 2000, p.99).   To a certain extent, one might note that this may prove to be beneficial for individual societies since the aforementioned paradigm shift has enabled the development of regional specialties and economies. Sabel (1999) states that the changes in the work paradigm within the post-industrial society has led to the development and growth of â€Å"twentieth century variants of industrial districts in Italy, West Germany, Japan, Denmark, Austria, France, and the United States† (p. 243). Such an assumption however may be considered as the result of a form of hasty generalization since although such developments have enabled organizations around to world to place greater focus upon the members of the workforce as well as upon the development of industrial districts around the world [the development of such is expected to pave the way for the industrialization of all countries and hence the development of these countries] such developments still place the worker in a disadvantaged position as he remains to be a commodity within the market whose value is dependent upon what the work system prescribes. References Bell, D. (1999).   The Axial Age of Technology, Foreword. The Coming of the Postindustrial Society.   New York: Basil Book. Casey, C. (1995). Work, Self, and Society: After Industrialism. London: Routledge. Chartered Institute of Personnel and Development, 2001.   Raising U.K. Productivity: Why People Management Matters. Davenport, T. (1999).   Human Capital: What It Is and Why People Invest.   San Francisco: Doubleday. Ernst Young LLP. (1997). Measures that matter. Retrieved March 22, 2009 from www.cbi.cgey.com. Lawson, T., M. Jones, R. Moores. (2000). Advanced Sociology Through Diagrams. Oxford: Oxford U.P. Lev, B. (2001). Intangibles: Management, measurement and reporting. Washington, DC: Brookings Inst. P. Sabel, C. (1999). Flexible Specialisation and the Re-emergence of Regional Economies. Modernity: Critical Concepts Ed. M. Waters. London: Taylor Francis. Tsoukas, H. Vladimirou, E. (2001). What is organizational knowledge? Journal of Management Studies, vol. 38, no.7. 973-93 Weatherly, L. (2003). Human capital-the elusive asset: Measuring and managing human capital: A strategic imperative for HR. Research Quarterly, Society for Human Resource Management. Weick, C. Quinn, R. (1999). Organizational change and development.   Annual Review of Psychology, vol. 50: 361-386.

Practice Structures from Motor Learning

Practice Structures from Motor Learning Skill acquisition is partially dependent on the amount of practice and the structure of practice for the learner. Choose an activity and using the principles of practice and practice structures from Motor Learning answer the following questions. A. Identify and describe the skill with detail along with the characteristics of the learner (age, athletic ability, etc.). The learner is a high school freshman baseball player still in growth development and attempting to improve his fielding mechanics. Although the learner has played baseball in the past, the players fielding skills are average. The player also has average athleticism, is right hand dominant, but requires specific attention to details to improve fielding ground balls that are hit directly towards the learner. The learner is also attempting to play shortstop for the high school team. Fielding a ground ball that is hit in a straight line in front of the player using a glove is the skill that will be taught. When fielding a ground ball, the learner should approach the ball with the palm of the glove facing the baseball as the arm is straight and descending like an airplane and not like a helicopter. As the learner is approaching the ball with the glove and arm positioned as previously mentioned, the learner should take a banana like curve towards the ball to read the location of the ball skipping off the ground. After the banana curve and descending the glove like an airplane, the learner should then field the ball way beyond his toes as his back is bent forward in a squat-like position. The learner should come to the connecting point between the glove and the ball with a right to left step pattern as the learner gets into a squat position. As the learner is getting into the squat position to field the ball, the right hand should extend with the palm facing down while the palm of the right hand is on the bottom of the glove resembling an alligators open mouth. Once the learner is in a squat position with both the glove hand and right hand covering the baseball, the learner is then instructed to close the ball in the glove while controlling the ball with the throwing hand. During this period of controlling the ball, the learner should funnel the ball to the stomach while maintaining eye contact all the way until the ball is in the learners throwing hand entirely. As the ball is in the throwing hand, the fielder should cross the left foot over the right leg, continue to follow the left leg through to assume a throwing position, and finally use the learners throwing abilities to throw at a target once he the ground ball has been fielded. B. Describe the different types of practice appropriate for an advanced performer and one who is just learning the activity. Blocked practice is a repetitive sequence which allows the individual to practice the same skill (Schmidt Wrisberg, 2008, p. 257). This type of practice is for both advanced and unskilled learners to utilize. Random practice is when an individual performs numerous skills in a random order to limit consecutive repetitions (Schmidt Wrisberg, 2008, p. 257). Practice that is randomized is useful for advanced learners. Constant practice is when an individual practices while performing only one variation of a set of skills (Schmidt Wrisberg, 2008, p. 271). A developing learner could field the same type of ground balls and throw to first while an advanced learner could field the same type of ground ball and throw to first, then field the same type of ground ball and throw to second base. Both types of constant practice are beneficial for both learners. Varied practice involves different versions of a skill to be rehearsed (Schmidt Wrisberg, 2008, p. 271). For the purposed skill being pr acticed, an example of varied practice would be having the learner field a variety of ground balls from different distances and throwing to different positions on the baseball field. Varied practice is more beneficial for advanced learners due to the degree of difficulty that would be carried out. For example, fielding a ground ball from multiple angles and switching between throwing to first and second after fielding. C. Discuss why the practice structure you select is appropriate using motor learning principles of practice schedules. Since the learner is a freshman baseball player who is trying to develop a consistent movement pattern to field a ground ball, the best practice structure to use is blocked practice. Blocked practice allows the individual to practice the characteristics of the skill using repetition. Through blocked practice, the developing individual can improve in fielding during the motor stage of learning. While progressing through the motor stage of learning, the coach can provide some precise feedback, but the individual can modify self-movement patterns to accomplish goals of fielding ground balls correctly. Since the freshman baseball player already has a general idea of how to field a ground ball hit towards the fielders direction, blocked practice would allow the learner to reach a high skill potential of fielding a ground ball towards the learner due to repetitive movement patterns. Learners advance through various stages of learning, when developing a skill. Whether a beginner or an expert. Use the stages of learning principles to answer the following questions. A. Name the different stages of learning as well as explain the characteristics of the different stages of learning. In the beginning of learning a skill, the goal of the learner is to get a general idea of what the body needs to do to produce the movement (Schmidt Wrisberg, 2008, p. 200). This is the verbal-cognitive stage. Learners going through this stage when developing a skill often do a lot of thinking while they talk to them self about how they will accomplish the task (Schmidt Wrisberg, 2008, p. 200). There is much improvement throughout the verbal-cognitive stage even though the movements tend to be unathletic and not the best quality (Schmidt Wrisberg, 2008, p. 201). During this stage of learning, it is important for the instructor to demonstrate with visual cues as the learner attempts to mimic the movements demonstrated (Schmidt Wrisberg, 2008, p. 201). After a certain time of repetitive, decent, quality movements, the learner will then progress into the motor stage where the movement is much more effective (Schmidt Wrisberg, 2008, p. 201). While the motor stage does not involve th e most skill potential, it is the stage of motor learning when the learner discovers the most effective and consistent ways to refine the movement (Schmidt Wrisberg, 2008, p. 202). Progression through the motor stage is often the longest stage a learner completes (Schmidt Wrisberg, 2008, p. 202). Once the learner has corrected the movement pattern after receiving feedback and improving the skill, the autonomous stage is when the learner needs to give limited attention to how they produce the movements to the skill and focus on how the movement can be modified to be more effective (Schmidt Wrisberg, 2008, p. 202). Self-confidence improves in the autonomous stage because errors are less likely to occur as the learner is close to the highest potential of the skill. Even though the autonomous stage is the final stage of learning, it is a never-ending phase as it takes years of practice for the learner to produce the skill flawless (Schmidt Wrisberg, 2008, p. 203). B. Use a scenario where an individual would go through the different stages and items that would take place during each of those stages. Explain the scenario fully. (sport or skill all information must be accounted for in explaining what is going on.) When learning how to throw a baseball, the learner begins by being instructed by the baseball coach. The learner is a six-year old tee-ball player who is right handed while having no prior experience with throwing a baseball. The individual is an average height and weight for a six-year old male. Throwing a baseball was taught from the very beginning stages and the process begins as the verbal-cognitive stage begins for the learner. The learners coach explains that the grip of the fingers should be placed over the laces as he shows with a visual demonstration. The youth baseball player then attempts to copy the exact same grip learned from his coach by telling himself, place the fingers over these red marks on the ball. After a decent grip of the ball has been performed, the coach then instructs the youth baseball player to face the hand (as the grip of the ball remains the same way) away from the face. The coach informs the learner to pretend the hand is a cobra snake. Using this cu e, the learner understands that the cobra snake needs to be facing away from the face so the snake doesnt bite the face. As the learner is gripping the baseball, the start of the throwing motion begins when the learner takes the ball out of the glove. The learner is then instructed to grip the ball as previously learned, face the ball towards the ground, then keep the ball facing the ground and away from the face while bringing the ball up directly behind the head with the arm in an angled position. This motion is demonstrated repeatedly to the learner so the learner can mimic the exact movement several times. The learner is constantly talking out loud about the directions to throw a baseball. The learner says, grip the laces, face the cobra away from the head during the wind up, and release the ball in front of the head towards the target. As the learner is attempting the initial phase of throwing a baseball, the learner forgets to face the cobra away from the face and starts to de velop bad habits. The coach quickly corrects the bad movement pattern providing extrinsic feedback by explaining, dont forget to face the cobra away from the face while bringing the baseball down and up. Once the ball is gripped correctly, the ball is behind the head after the wind up, and the ball is facing away from the face so the cobra doesnt bite, the learner is then instructed to throw over-head to a target. The throwing motion was demonstrated so the learner again has a visual demonstration of what the skill should look like. The ball isnt close to the target because the ball was released at an inappropriate time. The coach tells the learner to release the ball in front of the head and have the ball roll off the fingers so the ball has backspin. This is also demonstrated visually. Over a period throughout the practice day, the learner eventually gathers the general movement of throwing a baseball. Although the learner understands the general movement, the throw is not accurat e and still requires much improvement and attention. At this point of motor learning, verbal-cognitive stage is still occurring. However, once the learner has developed a general throwing movement from demonstrations, verbal cues, and thinking, the learner begins to make effective adjustments. The learner then begins the motor stage with more confidence. In this stage, the learner is adjusting the entire body. The learner understands that foot placement improves throwing accuracy, the release of the ball is more consistent, and trunk rotation control is more consistent. Since throwing a baseball is a closed skill, the learner focuses more on repeating high quality throwing motions and making the throw consistently smoother and controlled (Schmidt Wrisberg, 2008, p. 202). After the motor stage produces a more efficient throwing skill, the autonomous stage occurs where the player starts throwing to different targets (i.e. throwing to the first baseman, throwing to the second baseman, throwing to the catcher, or throwing long distances). Performing in the final stage, the learner has developed a crow-hop giving the player more power with throws. The learner also developed quicker and more specific ways to throw the ball to different targets such as developing skills during a relay throw to the catcher from the outfielder. Throughout improvements in throwing a baseball while the learner was completing the autonomous stage, the learner also developed throwing skills to throw different types of pitches such as the curveball and knuckleball. C. Explain what happens to the learner in each the stages of learning for the scenario. As previously mentioned, the learner started throwing at six-years old. In the verbal-cognitive stage, the learner utilizes demonstrations, visual cues, and verbal cues to provide self-talk and thinking when producing the movement. In the scenario discussed above, the learner thinks of directions such as, grip the laces, face the cobra away during the wind up, and release the ball in front of the head towards the target. Self-talk and thinking while attempting the skill is common during the verbal-cognitive stage. The goal of the learner while progressing through the verbal-cognitive stage is to understand the general movement. The motor stage is different than the verbal-cognitive stage when explaining what happens during each stage of the throwing movement. Recently stated, the motor stage begins when the learner already has a general pattern to move. Therefore, the learner seldom uses self-talk or thinking to produce movements in the motor stage. Instead, the improvements are made quickly and the throwing motion performance is more effective. Like what was stated recently, the learner realizes how to use the entire body to produce a better throw which eventually becomes consistent. For example, the learner learned in this stage that correcting foot placement would allow more throwing accuracy. When the learner progresses through the motor stage, the learner is developing as a human being. The individual has much more control over the body and is much older. The learner has become so aware of the environment that the learner understands the closed skill of throwing a baseball and can adjust without much feedback. In the final stage of learning, the learner shows great potential in throwing a baseball. The learner is fully developed as a human-being which means he does not have to adjust based on how his body grew. At this point, the learner is mastering a craft and knows where to place the body and arm to provide the most efficient throw. This is the autonomo us stage of learning where the individual may have to use a crow-hop throughout the throwing motion to hit the target successfully as mentioned above. Either way, the learner has the confidence to produce an effective motion that is near the maximum skill potential. You are teaching someone how to perform a motor skill, such as catching a ball, performing a squat or dribbling a ball (hand or foot). Using various motor learning principles answer the questions below. A. Identify and describe the skill with detail along with the characteristics of the learner. The learner is a ten-year-old little league baseball player who is left handed and not fully developed. The learner is unathletic, average height compared to teammates, and in healthy condition. The motor skill being taught is catching a baseball thrown directly at the body using a glove. B. Using effective instructional techniques (instructions, demonstrations, learning cues) outline the process in which each would be used to teach someone the skill that has been selected. To begin instructing the skill, a description of the skill is necessary. Step one is getting into an appropriate position to catch the ball. Before the ball is released from the hand of the individual throwing the ball to the learner, the right hand wearing the glove should be up with the same arm extended on an angle directly in front of the chest while assuming the ready position. Meanwhile, the left hand is next to the glove prepared to cover the glove after catching the ball using the palm and webbing area of the glove. The learning cue for the arm positioning to catch the baseball is to teach the ready position. Step two is keeping the eyes on the ball. As the ball approaches the glove, the learner is to maintain eye contact with the ball as it hits the spot of the glove and squeezes the thumb and fingers together to keep the ball in the glove which then turns into step three in the instructional process. The learning cue for this direction is squeeze. Meanwhile, the left hand i s covering the glove so the ball does not drop out of the glove. After the description of the skill, a demonstration of catching a ball was the final step before observing the learner attempt the skill of catching a baseball. C. Using the memory process, explain how the learning takes the information presented to them and puts it into memory. The memory process is made up of three distinct memory systems (Schmidt Wrisberg, 2008, p. 54). Memory plays an important role in movement patterns. With the appropriate amount of practice, any skill or movement pattern can be memorized (Schmidt Wrisberg, 2008, p. 54). Short-term sensory storage (STSS) is the initial phase of memory. In this phase, information is constantly being segmented in the brain and is only maintained as a stimulus for only a few hundred milliseconds (Schmidt Wrisberg, 2008, p. 54). The STSS phase processes these short bouts of information in such a simultaneous manner that learners use very little focus on the processing (Schmidt Wrisberg, 2008, p. 54). Once the information is processed in STSS, short-term memory (STM) assesses the processed information as it pertains to the skill being learned. In the STM phase, the pertinent information of the skill remains in the memory shortly while the irrelevant information does not get processed (Schmidt Wrisberg, 2008, p. 54). When practicing a skill such as catching a ball, every time the skill is experienced, information learned throughout each experience is only maintained if focus is on that information (Schmidt Wrisberg, 2008, p. 54). Since STM has a limited capacity, it is up to the learners to utilize this phase of memory as effectively and efficiently as possible while being instructed. In the third and final phase of the memory process, information is mostly stored much longer than the first two stages. Long-term memory (LTM) stores an endless amount of information from experiences for an excessive duration (Schmidt Wrisberg, 2008, p. 55). LTM has more control and effort to process information so that actions can be retrieved, modified, and performed continuously so those actions can be utilized for other skills no matter the difficulty (Schmidt Wrisberg, 2008, p. 56). D. While the learner is performing the skill, feedback is used for various things. Provide example feedback statements as well as what those statement address. Intrinsic feedback is the information that is sensed from produced movements either outside the body or within (Schmidt Wrisberg, 2008, p. 285). While learning the skill of catching a ball, examples of intrinsic feedback would be how hard the ball is, what the ball sounds like when hitting the glove, how much more does the glove need to open to catch the ball in the web space, or where does the arm need to move to catch an overthrown ball. Another form of feedback is extrinsic. Extrinsic feedback is information sensed by an outside source such as a coach, teacher, or another teammate (Schmidt Wrisberg, 2008, p. 286). Examples of extrinsic feedback would be comments from a coach such as, Great job keeping your eye on the ball, or Next time, move your entire body where the ball is going. Knowledge of performance is considered a type of extrinsic feedback (Schmidt Wrisberg, 2008, p. 289). This type of extrinsic feedback addresses the action. Something like you did not keep your eye o n the ball, is an example of knowledge of performance. Knowledge of results, on the other hand, is also extrinsic feedback but addresses the success of the skill rather than the action (Schmidt Wrisberg, 2008, p. 286). You didnt catch that ball using two hands, is an example of knowledge of results. References Schmidt, R. A., Wrisberg, C. A. (2008). Motor learning and performance: A situation-basedlearning approach. Champaign, IL: Human Kinetics.

Effect Of Advertising On People :: essays research papers

Advertising relies on the consumers interperation of their product or corprate image, but sometimes that interpretation is altered due to the context in which they appear. In order to prove how context can alter the interpretation of an ad I have chosen two advertisement images to compare. One advertising was done for the GAP franchise by a well known photographer Duane Michaels, and the other is an advertisement for the Altoid product by an unknown photographer.   Ã‚  Ã‚  Ã‚  Ã‚  Each of these ads intend to promote the product and the companies image in a positive manner and of course increase sales. However, the GAP ad states that the photograph is a self portrait of the photographer and includes text which promotes indivuality and independent thinking. These elements make this ad very conceptual and would appeal to the informed reader. But, if the reader was not aware of of Duane Michaels they could still understand the indivual undertones of the text. The Altoid ad has a much simpler read, its simply selling a product. Its acquired picture would catch the audiences attention and its text would support the strength of the product. I do not feel there is a deeper meaning than that.   Ã‚  Ã‚  Ã‚  Ã‚  In creating these ads the manufacture can not always account for the publics misread of the ad and therefore the product. I am confident that no one would misread the Altoid ad, its simplistic manner limits another interpretations. However, the GAP ad could be misread as exclusive or snotty if someone was not understand the image or the text. They might interpret their unability to relate to the ad with GAP ¹s unwillingness to appeal to a broader audience. It could be seen as a store for only educated people with an understanding of art.   Ã‚  Ã‚  Ã‚  Ã‚  Advertising limits the influence of the photographer on the image many times an art director will tell the photographer exactly what to do, and the author is lost. This is what seems to have happened in the the Altoid ad, the photographer was totally disconnected from the final ad. The photographer was to shoot the boy holding the product so that it could be altered by the computer artist. The GAP ad used a self portrait of Michaels in order to convey their message more vividly. This allowed a great deal of the author to remain in the final ad. The text that was included was probably not from Michaels, but in order to have it along side his photo he must of approved of to some degree.

Value Added Tax :: Economy, Government

Value Added Tax or VAT as it is called is the most common alternative strategy implemented by many countries to deal with inefficiencies within the tax system. VAT provides an opportunity to modernize the indirect tax system, to make it more efficient, appropriate and simpler. Value added tax (VAT), is a final consumption tax levied on value added or mark up on a good or service, at each and every stage of the production and distribution chain. Value Added is the value that a business adds to its raw materials or purchases before selling the good/service. It is the mark up on that cost price. Vat is a modern tax. It was first introduced in France in 1948. Currently it is implemented in over 100 countries around the world including the Caribbean. In 1948, France implemented it at the manufacturing level only. In 1967, Brazil implemented it at all levels and by the 1970/80s, VAT was implemented in 63 countries. According to information gathered from the VAT implementation office, in the Caribbean, VAT is currently in operation in: Haiti(1982), Dominican Republic(1983), Trinidad and Tobago(1990), Jamaica(1991), Barbados(1997), Belize(2006), Dominica(2006), Guyana(2007), Antigua and Barbuda(2007) and St. Vincent(2007). VAT is currently being introduced/considered in St. Lucia and St. Kitts. It is being re-introduced in Grenada. Discussions on a VAT system, in St. Lucia, started as far back as 2003, from the recommendations of the Tax Reform and Administration Commission of the ECCU, as a strategy to manage the various indirect taxes. This was followed in the 2007 budget address by the late Sir John Compton where he indicated the intention to introduce a Value Added Tax system in St. Lucia. According to information gathered from the VAT Implementation Project office: VAT will not be an additional Tax. VAT is a replacement tax for some of the indirect taxes, currently being collected by the Inland Revenue Department and the Customs and Excise Department. Thus, VAT will not change the direct taxation system. It will, however, replace or reduce a number of indirect taxes. Since VAT and Consumption Tax cannot operate together, VAT will replace Consumption Tax. In order to charge VAT, a business must meet a Threshold. The threshold will be the minimum annual sales amount ($) for a business. These businesses must register with the VAT Office. Under VAT, registered businesses are called taxpayers. With VAT, business entities are categorized into two groups; registered businesses and unregistered businesses. Registered businesses includes individuals, partnership, companies or other entities who supply goods and services in the courses of business- they pay VAT on purchases charge VAT on sales and can claim input tax credit.

Diet Misconceptions Essays -- Nutrition

It is a well-known fact that women have always worried about their weight. In fact, they worry about it so much that in a recent poll done by NBC and the Meredith Corporation, it was discovered that women in the United States worry more about weight than they do about cancer (Davies). Fearing fat cells more than mutated cells? It may not be so crazy. The national weight has skyrocketed in recent years, with much of the blame being laid on fast food restaurants and our sedentary lifestyles, but what if there’s a more detrimental contributing factor? Most people don’t research a diet before they go on it, unless the research includes finding out the success rate. Living in an era of mass advertising and media bombardment, our eye can be caught easily by flashy words and hype diets, leaving the truth buried underneath the desires to lose weight. Not only does it cover the truth, it covers the solution to many societal problems such as obesity and diseases with links to die t. Misconceptions regarding nutrition are causing major problems today and even fuel the most worrisome health dangers. To dig past this dilemma, correct knowledge about nutrition needs to be gained, or hype diets and incorrect information will continue to affect the American diet; leaving people unhappy and overweight. Americans foster many different views about how we should eat: non-fat, low-fat, low-carb, Adkins style, etc. But which is the right way? The misconceptions vary greatly and spread across a large area. What has been ingrained in people as children may be wrong in its assumptions about diet. For example, is it surprising that non-fat diets are actually worse for you than eating a healthy amount of fat each day? The food pyramid teaches the method o... ... Publishing Service Selection Page. Version Vol. 19, Issue 2. Nutridate, n.d. Web. 16 May 2012. Davies, Megan. " U.S. women worry more about weight than cancer: poll | Reuters ." Breaking News, Business News, Financial and Investing News & More | Reuters.co.uk. N.p., n.d. Web. 24 May 2012. Meyers, Hannah Rice. "Pros & Cons Of Diet Pills | LIVESTRONG.COM." LIVESTRONG.COM - Lose Weight & Get Fit with Diet, Nutrition & Fitness Tools | LIVESTRONG.COM. N.p., n.d. Web. 7 May 2012. Pollan, Michael. In defense of food: an eater's manifesto. New York: Penguin Press, 2008. Print. Taubes, Gary. Good calories, bad calories: challenging the conventional wisdom on diet, weight control, and disease. New York: Knopf, 2007. Print. Trebilcock, Bob. " EBSCOhost: IF YOUR DIET PILL WORKS... It's bad for you." EBSCO Publishing Service Selection Page. N.p., n.d. Web. 8 May 2012. Diet Misconceptions Essays -- Nutrition It is a well-known fact that women have always worried about their weight. In fact, they worry about it so much that in a recent poll done by NBC and the Meredith Corporation, it was discovered that women in the United States worry more about weight than they do about cancer (Davies). Fearing fat cells more than mutated cells? It may not be so crazy. The national weight has skyrocketed in recent years, with much of the blame being laid on fast food restaurants and our sedentary lifestyles, but what if there’s a more detrimental contributing factor? Most people don’t research a diet before they go on it, unless the research includes finding out the success rate. Living in an era of mass advertising and media bombardment, our eye can be caught easily by flashy words and hype diets, leaving the truth buried underneath the desires to lose weight. Not only does it cover the truth, it covers the solution to many societal problems such as obesity and diseases with links to die t. Misconceptions regarding nutrition are causing major problems today and even fuel the most worrisome health dangers. To dig past this dilemma, correct knowledge about nutrition needs to be gained, or hype diets and incorrect information will continue to affect the American diet; leaving people unhappy and overweight. Americans foster many different views about how we should eat: non-fat, low-fat, low-carb, Adkins style, etc. But which is the right way? The misconceptions vary greatly and spread across a large area. What has been ingrained in people as children may be wrong in its assumptions about diet. For example, is it surprising that non-fat diets are actually worse for you than eating a healthy amount of fat each day? The food pyramid teaches the method o... ... Publishing Service Selection Page. Version Vol. 19, Issue 2. Nutridate, n.d. Web. 16 May 2012. Davies, Megan. " U.S. women worry more about weight than cancer: poll | Reuters ." Breaking News, Business News, Financial and Investing News & More | Reuters.co.uk. N.p., n.d. Web. 24 May 2012. Meyers, Hannah Rice. "Pros & Cons Of Diet Pills | LIVESTRONG.COM." LIVESTRONG.COM - Lose Weight & Get Fit with Diet, Nutrition & Fitness Tools | LIVESTRONG.COM. N.p., n.d. Web. 7 May 2012. Pollan, Michael. In defense of food: an eater's manifesto. New York: Penguin Press, 2008. Print. Taubes, Gary. Good calories, bad calories: challenging the conventional wisdom on diet, weight control, and disease. New York: Knopf, 2007. Print. Trebilcock, Bob. " EBSCOhost: IF YOUR DIET PILL WORKS... It's bad for you." EBSCO Publishing Service Selection Page. N.p., n.d. Web. 8 May 2012.

Free Will or Predestination: Who Controls Our Fate?

â€Å"If you can hold it in your hands then you can fold it by commands but if its fate to understand , fate cannot wait and is unmanned, the decisions you make will lend fate a hand. †- Unknown After analyzing the manuscript ,Macbeth, it can be said that fate is not determined by pre-destination but by free will. This is proven when Macbeth takes his fate into his own hands by killing his cousin, King Duncan, in order to become king of Scotland. It is a dispute started by Christians that has traveled throughout different time periods, races, and religions. Are our lives already planned out or do we hold the key to our own fate?The King James bible says that pre-destination and free will can Co-exist but many choose one extreme or the other. In the story of Macbeth, the main character is visited by three witches who prophetize that he will become king of Scotland but do not give details as to how or when he will take the throne. (p. 17 lines 59-63) Under the influence of his w ife, Lady Macbeth, Macbeth does not wait for the prophecy to unfold and freely kills his cousin King Duncan in order to take control of Scotland. Throughout the play, his ambitions and insecurities lead him to freely become a murderer in order to get what he wants in life.As previously stated, the argument of free will or predestination has been around for centuries and is rooted in religion. The theory behind predestination is that God has already predetermined who will get into heaven and has planned everyone’s life out for them. Every decision made, no matter good or bad, was determined by God before you were born. (David Bennett. ) Those who believe in predestination are often classified as Calvinists, after John Calvin who is the man behind many of the predestination theories, or Reformed theologists.Free will is defined as, â€Å"The power of acting without the constraint of necessity or fate; the ability to act at one's own discretion. † (Merriam-Webster diction ary) In terms of religion, free will is the idea that gives each individual the opportunity to choose what they will believe in and make the decision to follow Christ or not. The theory behind free will is that one can act on his or her own without having their fate predetermined for them. In Macbeth’s case, he acted upon free will by taking fate into his own hands rather than waiting to see how his life would unfold.The witches role in the play is key because without their prophecy, Macbeth would have continued on living his life normally. Although it may have been controversial during the time period, the witches role is important because they add another dimension to the play, a sense of mystery. The weird sisters, as they are often referred to as, bring a supernatural feel into the play because of their appearance and abilities It is because of them that the story is set into motion and the audience witnesses the fall of Macbeth and the blood trail that he leaves in his w ake.Although some readers choose to fault the witches with the fate of Macbeth, it is ultimately his fault because he makes the final decisions to commit the murderous deeds. They planted the seeds but Macbeth nurtured them, allowing them to grow into something bigger than himself and everyone else around him. Macbeth’s misinterpretation of the prophecy shows his weak character, which allows Lady Macbeth to manipulate him into doing what she feels should be done. He believes everything he hears to be true and after the murder of Duncan, he commits crimes without hesitation.Every decision that Macbeth made was of his own mind and action unlike Banquo who says, â€Å"Sometimes we hear favorable things that may bring us to harm. † While Banquo was also intrigued by the prophecies, he did not allow them to take over his life. In fact he says, â€Å"New honors come upon him like our strange garments, cleave not to their mould But with the aid of use. †(p. 20 lines 15 7-159) From this statement, the audience could gather that Banquo feels that these positions are unnatural to them.If Macbeth was in the right frame of mind instead of being driven by greed and deadly ambition, he might have experienced the same feelings as Banquo. The murders committed by Macbeth were justified in his mind as something that just â€Å"had to be done†. Immediately after the murder of King Duncan, Macbeth expresses his deep sorrow and regret. (p. 34 lines46-51) This guilt begins to drive him insane and he becomes extremely paranoid. Lady Macbeth expresses her need to make the murder of King Duncan happen so that they can gain the titles they deserve in Scotland. p. 28 lines 53-65) In modern day interpretations, Lady Macbeth is sometimes seen as the fourth witch because she too plays an important role in Macbeth’s downfall. While it is ultimately his final decision to commit these murders, she also planted deadly seeds in his head. Impatience, selfishnes s, and greed allow Macbeth to become victim of his own desire. Macbeth’s careless use of free will eventually led to his wife’s death and his lords turning their back on him. While he had high hopes for his reign, he was eventually the cause of his own demise.

Ict Impact on Accounting Essay

Introduction  The purpose of this commentary is to explore how information and communication technologies (ICT) have forever changed many aspects of business and accounting practice and, as a result, offer new and exciting research opportunities to accounting professionals and academics. In today’s computerized, interconnected, global business environment, the accounting profession must deal with a host of complex issues that never existed in the past—for instance, how to capture and record new business transactions and events, develop value-added business and information processes, create new value-chain and supply-chain opportunities, disseminate useful knowledge to a wide array of information consumers, and provide assurance services across the entire spectrum of economic activities reflect some of the more compeUing topics of interest. Accounting researchers can add value to the profession by investigating these issues, among others, and presenting scientific results in a clear and understandable fashion to practicing accountants. An important message of this commentary is that researchers in accounting information systems (AIS) and other areas of accounting, such as financial, auditing, tax, and managerial, should work together on projects, as each party can learn a great deal from the other. Synergistic relationships arising from such teamwork hold great potential to yield high-quality research results that can have notable impact on the accounting profession. THE NEW BUSINESS AND ACCOUNTING LANDSCAPE Over the past centuries, business practices and accounting procedures developed and matured a great deal, yet at a relatively predictable, slow, and controlled rate. We stand squarely, proudly, and respectfully on the broad shoulders of those who came before us, as their guidance, wisdom, and insight masterfully steered us to this place and time in the profession. However, in the apparent twinkling of an eye, ICT has disrupted our peaceful existence by radically transforming the manner in which ^^ Accounting Horizons/March 2002 business is conducted across the world and alerting us to the many challenges that lay ahead. How Technology Affects Business Practice There is little doubt that ICT has contributed immensely to the magnitude, speed, and acceleration of change in business practice over the past three decades. Rapid changes in the business world place immense pressure on business executives to stay ahead of the competition hy leveraging ICT to dramatically and continually redesign business processes and models. Using ICT to Create a Digitally Integrated Entity Figure 1 depicts an ICT infrastructure that envelopes and permeates the inputprocess-output value chain of a business entity. Encapsulated by this ICT infrastructure, digitally integrated business entities capture economic events as they unfold, process information with instantaneous speed and ubiquitous availability, and disseminate valuable decision-making information and knowledge throughout the organization. The blending of ICT and business process integration manifests itself in enterprise resource planning (ERP) systems, which serve as the foundation for linking multiple, related business entities into integrated supply chains. Using ICT to Integrate the Conventional Supply Chain When related entities link their internally integrated information systems to one another, the value ofthe interconnected network potentially becomes greater than the sum ofthe participating firms* isolated systems. The supply chain illustrated in Figure 2 depicts how a digitally integrated business environment might look, assuming that conventional relationships among upstream and downstream partners remain intact. Suppliers can monitor upcoming production schedules of manufacturers to ensure that the proper amount and mix of raw materials arrive on time where needed. Upon receipt of raw materials, the manufacturer could send electronic payment to the suppliers. Conversely, the manufacturer might look upstream to ensure that primary and secondary suppliers have sufficient capacity to meet its upcoming production demands. Looking  downstream, a manufacturer can monitor inventory balances and movement patterns ofits product hnes to ensure that distributors have sufficient quantities of products on-hand. When new patterns emerge, for instance the activity rate for product A increases significantly for distributor X but decreases for distributor Y, the manufacturer can adjust its production and shipping schedules accordingly. Looking further downstream, distributors can monitor shelf patterns at retail locations, thereby making sure that product stock-outs do not occur. Finally, retailers can monitor changing consumption patterns of customers and adjust product mix and shelf locations correspondingly. Using ICT to Create New Business Models When ICT first arrived on the business scene, managers initially automated existing processes, rather than envisioning how ICT could be used to conduct business in new and innovative ways. Eventually business managers hegan to understand the potential of ICT to support radical changes in internal business practices; hence, they viewed the development and implementation of ERP systems as value-added endeavors for their business organizations. To some extent, business entities are experiencing a similar evolutionary adaptation to ICT in the realm of integrated supply chains. That is, the previous example reflects how business managers are using ICT to automate existing Blending Information and Communication Technology ujitk Accounting Research 67 FIGURE 1 The Digitally Integrated Business Entity Qualitative & Business & information & Quantitative Information Knowledge / Inputs Processes Low Value High Value Value-Chain FIGURE 2 The Digitally Integrated Conventional Supply Chain Suppliers Manufacturers Distributors Retailers Customers supply-chain models. However, ICT further allows new supply-chain and business models to emerge. For example, the hybrid supply chain shown in Figure 3 depicts a scenario where manufacturers deal directly with retailers, thereby bypassing the entire distributor network. For instance, assxime that a manufacturer receives real-time inputsfromretailers, via shelf sensors and cash registers, regarding the shelf location of each product, the rate at which the product is being purchased, the types of discount coupons being redeemed, and the number of units remaining on store shelves. Leveraging on such intelligence 58 Accounting Horizons/March 2002 FIGURE 3 The Digitally Integrated Hybrid Supply Chain Suppliers Manufacturers Distributors Retailers Customers gathering, the manufacturer could monitor stocks and flows at retail stores, and continuously fine-tune its production and shipping schedules. Additionally, manufacturers and retailers could enter into agreements where manufacturers assume stocking responsibihty and retain legal title until the products are sold. A scenario of this nature, often referred to as â€Å"vendor managed inventories,† gives manufacturers greater control over their  products, while reheving financial and human resource burdens heretofore imposed on retailers. Taken one step further, manufacturers might begin to wonder why they use retailers at all, since they can create virtual storefronts on the Web, thus dealing directly with customers and allowing for creation of the virtual supply chains illustrated in Figure 4. Such economic arrangements, legitimatised under terms and conditions specified in â€Å"collaboration partner agreements,† are very efficient, as they reduce the number of layers from suppliers and customers, thereby dramatically increasing the firm’s response time and adaptability. Last, but certainly not least, ICT offers new and exciting business models previously not possible, such as virtual enterprises depicted in Figure 5. Using this type of ecommerce configuration, a virtual enterprise can establish complex interdependencies with suppliers, manufacturers, and customers, thus offering a wide array of goods and services to consumers. The virtual enterprise is organic in nature because the structures, relationships, rules, procedures, and houndaries of business relationships can adapt to ever-changing environmental conditions. ACCOUNTING AND INFORMATION SYSTEMS—SIMILARITIES AND DIFFERENCES The emergence of ICT over the past few decades led to a new business and academic discipline—information systems (IS). Given that the vast majority of business event processing in organizations deals with accounting transactions, it is no surprise that the disciplines of accounting and IS share a high degree of commonality; yet key differences exist between the two disciplines as well. Blending Information and Communication Technology with Accounting Research 59 FIGURE 4 The Digitally Integrated Virtual Supply Chain Suppliers Manufacturers Distributors Retailers Customers FIGURES The Digitally Integrated Virtual Enterprise Similarities between Accounting and Information Systems The input-process-output value chain of a business entity sbown in Figure 1 reflects one area of convergence between the accounting and IS disciplines. For instance, both disciplines examine ways to maximize tbe efficiency and effectiveness of recording economic data, wbere issues sucb as editing and validating input data are of paramount concern. Additionally, botb disciplines investigate various approacbes to automating the immediate capture of economic events at their source as they occur via ^^ Accounting Horizons /March 2002 computer-to-computer interactions, point-of-sale applications, self-service features, and so on. Regarding tbe processing of economic events, botb disciplines seek to integrate ICT into business processes and ensure the security of corporate databases. Tbe accounting and IS disciplines also endeavor to disseminate reliable and timely information to decision makers, and advance understanding witb respect to managing business knowledge tbrougbout tbe organization, Tbe accounting and IS disciplines also seek ways to improve modeling techniques aimed at conveying semantic representations of intra- and inter-enterprise systems. Scbolars wbo engage in intellectual pursuits of this nature categorize tbeir researcb as design science. Such researcb is vitally important to tbe creation of sound â€Å"architectural drawings† and â€Å"engineering plans† for building reliable systems. Tbe accounting and IS disciplines furtber investigate issues tbat fall into the realm of social science. For insttmce, at tbe individual level, researcbers explore various ways to involve users in systems  development and implementation projects, improve decision making via decision-support and group-support systems, and create system interfaces designed to enbance tbe efficiency and effectiveness of human-to-computer interactions. At the organizational level, the ultimate goal is to create information systems tbat best leverage firm resources to maximize profitability and competitiveness, Witb this objective in mind, researchers strive to use ICT in ways tbat support business process (re)design efforts, improve intelligence gatbering, sucb as data warebouses, data marts, and knowledge bases, and produce tbe new business models reflected in Figures 2 througb 5. Differences between Accounting and Information Systems Accounting can be viewed as a specialized information system aimed at recognizing, measuring, recording, processing, and reporting economic events affecting business entities. A noticeable divergence between tbe accounting and IS disciplines centers on the economic implications of business events. Tbe accounting discipline expends a great deal of effort deciding wbicb economic events must be recognized and how they sbould be measured. Economic concerns of tbis nature are not addressed in tbe IS literature, as event and measurement rules are taken as given. Once these important issues are resolved and codified, qualified economic events must be recorded, processed* and reported. As mentioned earlier, botb disciplines investigate similar intra-enterprise issues; however, tbe IS discipline is most concerned witb technical aspects of incorporating ICT into organizations, whereas tbe accounting discipline is most interested in leveraging ICT to improve business performance wbile simultaneously maintaining effective internal controls. With respect to system design matters, accountants help to insure that sound internal controls are developed and integrated into information systems, such as (1) editing and validating input data, (2) tracking the integrity of information tbrougbout processing, storage, and retrieval activities, (3) maintaining reliable audit trails, and (4) securing operating systems, networks, software applications, and databases so tbat only properly autborized individuals bave access to financial information. To the extent tbat internal controls of this nature cannot be incorporated into tbe system, accountants must design compensating controls around the system. Regarding business process (re)design efforts, IS researcbers again tend to focus on tecbnical matters, sucb as how to build  systems tbat are adaptable to various business process models. In contrast, tbe accounting discipline focuses on developing innovative Blending Information and Communication Technology with Accounting Research 61 ways to (re)design business and information processes to improve the reliability, relevance, and timeliness of financial and nonfinancial business reporting. For example, accounting researchers might redesign business processes to incorporate a more comprehensive set offirmperformance indicators, such as balance scorecard metrics, whereas IS researchers concentrate on how to technically capture and process such input. On the output side ofthe value chain, the business vs. technical distinction between the accounting and IS disciplines emerges once again. The accounting discipline takes a â€Å"decision usefulness† approach to reporting business information. Researchers in this area expend a great deal of effort identifying the nature of financial and nonfinancial information needed by decision makers, translating critical business information into knowledge, integrating knowledge bases throughout the organization, and designing individual- and group-level decision support systems. Although the IS discipline is also involved with information dissemination, knowledge management, and decision support, IS research focuses not on content issues, but on the technical aspects of using ICT for such purposes. Business process (re)design efforts cEin extend beyond the intra-enterprise boundary to include inter-enterprise linkages, such as those represented by Figures 2 through 5. Creating and maintaining externalities of this nature beget a host of business and accounting risk issues for trading partners. For instance, because trading partners are concerned about potential business interruptions during the implementation and operation of inter-enterprise systems, contingency and backup plans must be developed and tested. Trading partners also monitor and control external transactions and agreements to ensure that all parties in the inter-enterprise network live up their trading partner arrangements, else a weak link in the chain couid have serious business and financial implications for all interdependent trading  partners. While the accounting discipline focuses on these types of implementing, monitoring, and controlling issues, the IS discipline concentrates on the technical aspects of establishing and maintaining inter-enterprise relationships. Finally, the accounting discipline provides public assurances regarding the extent to which financial statements fairly refiect the financial position ofthe enterprise and the ICT infrastructure is reliable. The information systems discipline is uninvolved with providing such assurances. These similarities and differences between the accoimting and IS disciplines form the basis for the accounting value chain, presented next. THE ACCOUNTING VALUE CHAIN The accounting value chain shown in Figure 6 adapts and extends concepts imbedded in enterprise (Porter and Millar 1985), assurance (Elliott 1994), and information (Elliott 1995) value cbains. Using the accounting value chain as a guide, this section addresses one ofthe most important questions and challenges to the accounting profession. That is, how can accountants add vEilue to business organizations in today’s computerized, interconnected, global business environment? Capturing Economic Events On the low-value end of the spectrum fall the traditioned functions of identifying, measuring, and recording accounting transactions as they pierce the boundary of the entity. Since most of these functions are routine and predictable, cleverly written computer programs can handle most of these activities. Sometimes, economic events unfold that are new or unusual to thefirmand require that a properly trained accountant intervene. 62 Accounting Horizons / March 2002 FIGURE 6 The Accounting Value Chain Implementing, Monitoring, & Controlling Externalities entifying, . Measuring & Recording Accounting Phenomena Designing. ^ Generating. Integrating \ Managing & Innovating & Integrating Business/Information / / Business Processes // Knowledge Developing, Providing & Reporting Assurance /: Low Value IT Can Perform †¢ Computerized, Interconnected, Global Business Environment High Value IT Can Assist †¢ However, on the whole, data-capturing tasks performed by accountants in the past have been supplanted by infonnation technology. Because real-time event-capturing processes are mature and reliable, accounting researchers have few opportunities in this area to add incremental value to exttint theory or practice. Processing Economic Events The next phase of the accounting value chain deals with converting data into meaningful information streams. As with input activities, computerized processing of accounting transactions is routinely automated. Reliable accounting controls are built into most infonnation-processing systems, hence the integtity of such systems is quite high. For instance, automated checks and balances, coupled with security features, can insure that data are not lost, corrupted, or altered during processing, storing, and retrieving activities. Future research in this area will not concentrate on ICT alone; rather, it will focus on how to leverage ICT to develop and integrate innovative business process models. Disseminating Business Knowledge The high-value side of the accounting value chain deals with generating, managing, and integrating business knowledge. As suggested by Elliott (2001), knowledge leveraging is the most important and distinguishing competency of professional accountants. While many information technology tools exist to assist in this regard, such as database query languages, data warehouses, and data marts, it is humans who ultimately apply reason, judgment, and interpretation to informational patterns—which in turn begets new knowledge. Accountants can play valuable roles in identifying, Blending Information and Communication Technology with Accounting Research 63 processing, and utilizing business knowledge, and disseminating such knowledge to other information consumers inside and outside ofthe organization. Developing Externalities A relatively new arena where accountants can add value to the business organizations concerns the development of external linkages to other firms in the environment. As discussed previously, business networks of this nature allow for the formation of emerging e-commerce models across value and supply chains. However, the creation of externalities evokes a host of implementing, monitoring, and controlling concerns relevant to accountants. For example, when a firm establishes digital connections with another firm, the rules of engagement must be carefully specified. That is, an exchange protocol must be agreed upon and collaborative partner agreements must detail the responsibilities, authorizations, and restrictions of each party. Once external linkages are in place, each party must monitor and control informational flows and exchanges to insure that the privacy, confidentiality, and security rights of affected parties are protected. Since the development of external digital linkages has significant internal control implications, accounting researchers face a host of new opportunities in this regard. Providing Assurance There are many new and exciting opportunities where the accounting profession could add value to managers, investors, and society through an expanded line of assurance services. The most notable, yet traditional, form of assurance is manifest in the auditor’s opinion regarding the fairness offinancialreporting. However, the heavy dependency on ITC within and across business organizations has opened doors to an entirely new line of potential assurance services. For instance, the American Institute of Certified Public Accountants (AICPA) and Canadian Institute of Chartered Accountants (CICA) considered business-to-consumer assurance in the form of WebTrust^†. More recently, the AICPA/CICA rolled out a product called SysTrust^†, which reflects a type of business-to-business assurance. Other assurance services will Hkely emerge over time, such as assurance over the quality and reliability offirms*business and information processes, located in the  middle ofthe accounting value chain, and assurance over knowledge management tools and techniques, located on the upper end ofthe spectrum. Last, but certainly not least, a new breed of e-commerce assurance service opportunities will likely emerge as firms begin to link their internal systems to one another, thereby forming unique and innovative e-commerce models. Synergistic Research Opportunities in Accounting The accounting value chain illustrated in Figure 6 provides a structure for pondering and framing a wide array of research questions for accounting scholars. The more prominent issues investigated by accounting information systems researchers are reflected in an upcoming AIS research monograph sponsored by the Information Systems Section of the American Accounting Association.’ Since most of these issues have been directly or indirectly addressed above, this section identifies representative areas where accounting information systems and other accounting researchers can collaborate on research projects. ‘ Arnold, V, and S. Sutton, Researching Accounting as an Information Systems Discipline, Information SyBtems Section of the American Accounting Association, forthcoming. ^Accounting Horizons/March 2002 Business Reporting Taxonomies The AICPA, among dozens of supporters, is involved with developing a technologybased framework to allow for the automatic extraction and exchange of financial and nonfinancial information across multiple, disparate software applications. Realization of this framework will facilitate many desired goals, such as the creation of global supply chziins, immediate dissemination of financial statements to the public, transmission of regulatoryfilingsto governmental agencies, and so on. The technology behind this framework is called extensible Business Reporting Language (XBRL), also known as the digital language of business. More infonnation about XBRL can be found at httpi/Avww.xbrl.org. In order to realize the full potential of XBRL, each data item in a corporate database must be precisely defined and related to other data items. The end result of this mapping process is called a taxonomy. For example, if all firms engaged in producing widgets agree on a standardized taxonomy for their industry and map their corporate data accordingly, then financial and nonfinancial information could fiow freely across the industry, regardless of the types of software and hardware being used by the firms. Taken a step further, if trading partner firms involved with the industry’s supply chain have access to the taxonomy, then they, too, can easily share business information. This example can be extended to a global setting as well. Research opportunities in this area seek to develop taxonomies to be used for various industries, regulatory agencies, accounting jurisdictions, supply chains, and so on. For instance, AIS researchers could collaborate with financial accountants on the development of XBRL taxonomies focused on financial reporting, including global taxonomies, and with managerial accountants on taxonomies dealing with internal reporting and supply chains. Continuous Financial Reporting In an effort to be more responsive to information consumers, publicly traded companies are considering the merits of providing financial statements on a more frequent basis than the current quarterly reporting period. Many issues and concerns arise with respect to continuous financial reporting, such what is meant by continuous (e.g., monthly, weekly, daily), how to deal with accruals, deferrals, and estimates in a continuous reporting environment, and the impact of continuous reporting on the capital market. Regarding the latter issue, financial and AIS researchers could simulate and compare various reporting frequencies, such as quarterly-to-monthly vs. quarterly-toweekly, and conduct either behavioral or experimental economic studies to investigate the impact of more frequent reporting on stock price valuations and market volatility. Continuous Assurance To the extent that continuous financial reporting becomes a reality, the accounting profession must deal with the concomitant demand for continuous, or at least more frequent, assurance. The potential research issues in this area include: (1) the type of assurance to render—audit or review, (2) the marketplace demand for continuous assurance, (3) the impact of continuous assurance on the audit process, and (4) ways that audit firms can leverage ICT to render an effective yet efficient audit under these circumstances. For example, auditing and AIS researchers could collaborate on projects investigating the efficacy of various types of ICT, such as embedded audit modules, for monitoring client transactions and activity levels and insuring that firms  do not change financial information on their Internet sites eifler the auditors have provided assurance. Blending Information and Communication Technology with Accounting Research 66 Quality of Earnings The possibilities of continuousfinancialreporting and related assurance beget questions concerning quality of earnings. For instance, to what extent will more frequent reporting affect a firm’s ability to manage earnings since accruals, deferrals, and estimates must be more closely tied, in real-time, to related economic events? Could a credit sale transaction captured at a cash register include estimated allowances for doubtful accounts and returned goods based on a percentage ofthe sale amount? Will more continuous assurance affect the nature and extent of earnings management attempts if the firm believes that auditors are more likely to detect such activity in a continuous assurance scenario? AIS and audit researchers can certainly team up to tackle such issues. Market Value of Accounting Systems The impact of ICT on accounting systems has evolved from fairly simple general ledger applications to extremely complex ERP systems. When firms adaptfromone type of system to another, they typically incur huge outlays offinancialand human capital. Questions arise regarding the underlying value of embarking on enormous capital projects of this nature. One aspect of â€Å"value† can be viewedfromthe perspective of investors. For instance, how do investors respond when a firm announces that it plans to adopt an ERP system? While this question deals with investors’ initial beliefs regarding ERP adoption, a follow-up question could focus on the extent to which ERP systems actually improve firm performance over time. Recently, AIS and financial accounting researchers joined forces to examine the first question (Hayes et al. 2001). Reading a study of this nature can help AIS and non-AIS researchers envision the end result of such collaborative efforts. Internal Value of Accounting Systems In a similar vein, researchers could investigate the value of enterprise-wide information systems to internal decision makers and business processes. For example, to what extent do ERP systems improve the timeliness, reliability, and  relevance of decision-making information throughout thefirm?Do enterprise-wide systems offer a realistic framework for creating value-added data warehouses and data marts? To what extent can the firm attribute quality improvements in critical success factors, such as services, products, processes, and morale, to enterprise-wide systems? AIS and managerial accounting researchers could collaborate on these and related issues. Decision Support Systems Advances in ICT facilitate the development of a host of potential decision-support systems at both the individual and group level. For instance, decision-support systems can be developed to help design effective internal control structures, configure optimal business processes, and assess business and audit risks. Issues such as interface design, information content, training value, and user reliance are some ofthe more fruitful areas of inquiry. Depending on the context ofthe proposed decision support system, AIS researchers can work with financial, managerial, tax, and audit researchers. Knowledge Management One of the more promising areas of value creation for oi^emizations is to capture, store, process, and disseminate business knowledge. Firm- and industry-spedfic knowledge is accumulated over time on key issues such as research and development, marketing strategies, customer relations, process quality, and so on. A â€Å"best practices’* knowledge base dealing with topics of this nature can be developed so that institutional 66 Accounting Horizons /March 2002 knowledge can be transferred across persons, settings, and time to facilitate organizational and individual learning and growth opportunities. AIS and managerial researchers can investigate critical design issues in knowledge management systems and ways to encourage employees to rely on such systems as electronic colleagues. Risk Assessm.ent and Management When firms switch from one accounting system to another, say from a traditional general ledger system to an ERP system, the nature and extent of business, internal control, and audit risks can change considerably. For instance, ERP systems are more likely than general ledger systems to cause business interruptions due to the tightly integrated nature of ERP systems coupled with programmed workflow automation from one business process to another. In addition, security risks are often heightened with ERP systems, since corporate information is stored in a relational database and a compromise ofthe database, via viruses, hackers, employees, and the like, can ripple throughout the organization. Company managers and internal and external auditors must be aware of risk differentials across accounting systems and revise contingency strategies, internal controls, and audit plans accordingly. AIS, audit, and managerial scholars can develop projects aimed at delineating risk profiles of various technology-based accounting systems. Once unique risks are identified, AIS and audit researchers can examine the extent to which external auditors are aware ofthe unique risks posed by different systems and how they either do or should adjust audit plans in response to differential risk profiles. A recent study by Hunton et al. (2002) represents an example how AIS and audit researchers are working together in this area. Systems Reliability Assurance The new SysTrust^† assurance service proposed by the AICPA/CICA holds great potential as a revenue generator for CPA/CAfirms.SysTrust^† attests to the rehability of a firm’s information systems. For example, company management would make assertions about one or any combination ofthe following reliability dimensions of its information systems: availability, security, and integrity and maintainability.^ Additionally, management can narrow the scope ofthe system to which the assertions apply, such as accounts receivable only, all financial applications, or the entire ERP suite of applications. Then, independent auditors are hired to test for compliance with stated assertions and offer related assurances to the public in the form of an opinion. A firm could voluntarily request a SysTrust^† engagement to provide comfort to current and potential trading partners, or a potential trading partner might demand that the other partner receive such assurance before entering into a contractual arrangement. AIS, audit, and financial researchers can collaborate on projects designed to investigate various issues, such as (1) the perceived value of placing assurance on various combinations of systems reliabihty dimensions, (2) how companies and audit firms can conduct cost-benefit analyses of SysTrust^† engagements, and (3) risk factors affecting the market demand for systems reliability assurance. These four dimensions of systems reliability represent the four principles of SysTrust^**. Blending Information and Communication Technology with Accounting Research 67 SUMMARY As highlighted throughout this commentary, information and communication technologies have radically transformed the nature of business and accounting practice. Accordingly, the manner in which accountants can potentially add value to economic entities and society is undergoing a metamorphosis. As suggested by the accounting value chain shown in Figure 6, many traditional accounting tasks dealing with recording and processing of accounting transactions can be reliably automated. Thus, accountants add little incremental value to organizations in this regard anymore. Rather, an accountant’s worth is now reflected in higher-order critical-thinking skills, such as designing business processes, developing e-business models, providing independent assurance, and integrating strategic knowledge. Many of the research issues reviewed in this commentary are interlaced with related topics in financitd accounting, auditing, managerial accounting, and taxation. Methodological approaches used to investigate accounting information systems research questions, such as scientific modeling, archival analyses, and behavioral experiments and qualitative inquiries, are also common across accounting domains. Given such complementary interdependences, the academic community would be enriched if AIS scholars were to collaborate on research projects with other accounting reseairchers, where possible, as resulting synergistic relationships will most certainly produce highquality, relevant studies that could drtimatically shape the future of the accounting profession and business practice. REFERENCES Elliott, R. K. 1994. Confronting the future: Choices for the attest function. Accounting Horizons 8 (3): 106-124. , 1995, The future of  assurance services: Implications for academia. Accounting Horizons 9(4): 118-127, . 2001. A perspective on the proposed global credential. Accounting Horizons 15 (4): 359372, Hayes, D,, J. Hunton, and J. Reck. 2001. The impact of ERP announcements on stock prices. Joumal of Information Systems 15 (1) (Spring): 3-18. Hunton, J., S. Wright, and A, Wright. 2002. Unique internal control issues in ERP environments. Working paper. 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