Training and Development in Acquiring Work-related Skills Essay

Training and Development in Acquiring Work-related Skills - Essay Example You might not immediately be able to put great new emphasis on 'whole-person development'. Being realistic, corporate attitudes and expectations about what 'training' is and does cannot be changed overnight, and most organizations still see 'training' as being limited to work skills, classrooms, and powerpoint presentations. However, if you start imagining and thinking and talking about concepts and expressions such as: There are many different training and development methods. ... g, technical training, behavioral development training, role-playing and role-play games and exercises, attitudinal training and development, accredited training and learning, distance learning - all part of the training menu, available to use and apply according to individual training needs and organizational training needs. Training is also available far beyond and outside the classroom. More importantly, training - or learning, to look at it from the trainee's view - is anything offering learning and developmental experience. Training and learning development includes aspects such as ethics and morality; attitude and behavior; leadership and determination, as well as skills and knowledge. Development isn't restricted to training - it's anything that helps a person to grow, inability, skills, confidence, tolerance, commitment, initiative, interpersonal skills, understanding, self-control, motivation and more. If you consider the attributes of really effective people, be they leaders, managers, operators, technicians; any role at all, the important qualities which make good performers special are likely to be attitudinal. Skills and knowledge, and the processes available to people are no great advantage. What makes people effective and valuable to any organization is their attitude. Attitude includes qualities that require different training and learning methods. Attitude stems from a person's mindset, belief system, emotional maturity, self-confidence, and experience. These are the greatest training and development challenges faced, and there are better ways of achieving this sort of change and development than putting people in a classroom, or indeed by delivering most sorts of conventional business or skills training, which people see as a chore.

Accounting Regulations Essay Example for Free

Accounting Regulations Essay Accountant Responsibilities By: Jennifer Koppelman March 11, 2014 Accountant Responsibility Accountants have responsibilities to many different groups such as their clients, the government and third parties. It is important that accountants act in a particular manner and have high ethical standards, integrity and professionalism. Accountant’s job responsibility is to validate financial statements and perform the duties in accordance with all the principles, standards and laws. Even though an accountant is hired by a company, they have a responsibility to many more people than just the company. Some of the people that accountants are responsible to, would be the companys management, investors, creditors, outside regulatory bodies, and the integrity of the financial markets. Accountants need to be consistent and constantly be carefully exercising due diligence and pay close consideration of the materiality of content (Accountant Responsibility). Accountants have a code of professional conduct that they should adhere to. This states that accountants should maintain objectivity and be free of conflicts of interest in the discharging professional responsibilities. An accountant in public practice should be independent in fact and appearance when providing audit and other attestation services. Situations where accountants will need to show objectivity would be when they are felt compelled to deliver bad news to a client or employer based on an analysis that they had performed (Colson, 2004). There are two different types of auditors; internal auditors and external auditors which have different responsibilities. Internal auditors have the main responsibility to develop statements that present the financial situation of a company in a fair way, meaning that as much disclosure as necessary to give a reasonable picture of the financial situation to any user having a claim to the knowledge. External auditor’s responsibility is to affirm that this has happened by issuing an opinion as to whether the financial statement fairly presents the financial position of that corporation (Duska, 2005). Accountant Responsibility to Clients Accountants have a professional responsibility to clients to keep their information confidential. The rule states that a member in the public practice shall not disclose any confidential client information without the specific consent of the client. This also extends to other accountants not directly involved with the client who obtain information through practice reviews or sanctioned disciplinary hearings to maintain confidentially. There are certain exceptions that facilitate compliance with other professional and legal obligations. Maintaining confidentiality is not only a professional obligation but also a legal obligation. General knowledge and expertise obtained through a client engagement is not considered to be confidential information (Cashell). Accountants have ethical responsibility to protect their clients, produce financial statements and tax returns that are to the best of their ability after performing proper due diligence. If there was an event that an audit would occur for a government agency they should represent their clients with professionalism. Accountants should always maintain the highest ethical standards. Accountants perform essential and critical roles in society. Accountants have responsibilities to all of those who use their professional services. The American Institution of CPAs has an official rule, Rule 301 states a member in the public practice shall not disclose any confidential information without the specific consent of the client. Accountant’s number one responsibility is to its clients, it is important that accountants do not disclose client information to anyone without the client’s permission first. There are consequences to the accountant if they do not keep client information confidential. It can also have a negative effect on the clients business, which will negatively affect the accountant also (ET Section 301 Client Confidential Information). CPA Responsibility to Clients Case Even when an accountant has the intention to warn others of pending financial harm the courts have held that accountants must not give any client information, client information should always remain confidential. In a case Wagenheim v. Alexander Grant Co the court ruled that Alexander Grant improperly divulged confidential information about their client, Consolidata Data Services, to other clients. Consolidata Data Services, an audit client of Alexander Grant performed payroll services for several of Alexander Grants other clients. Alexander Grant discovered that Consolidata Data Services was having financial difficulty; Alexander Grant warned their other clients to stop doing business with Consolidata Data Services. Alexander Grant argued that the other clients would suffer financial damage without warning them. The ruling was against Alexander Grant, the court said that there was no proof that Consolidata Data Services was in a financial hardship that they could not recover from. Which Alexander Grant had no legal right to inform third parties of the financial burden that Consolidata Data Services was in (Cashell, 1995). It is important that accountants keep client information confidential at all times. The accountant might not know the whole picture of a business and a company can state that they could have recovered from the financial burden but because the accountant may have told other clients that could ruin the reputation of the client and affect the business. It is always safer not to say anything in regards to the financial situations when you have an obligation to your client. Accountant Responsibility to Third Parties Accountants do not have as much liability to third parties as they do to clients. Accountants have a liability to third parties who are relying on the audit information, only if there is fraudulent conduct or proof of negligence would they be liable to the third party. When public accountants are done with an audit of their clients records and financials they put an opinion letter which sets forth, among other things, the scope of the audit and a professional opinion concerning the financial representations. Even though third parties may rely and act upon the auditor’s opinion, the auditor is contractually bond only to the client and usually owes nothing, no legal duty to third parties for negligence (Greene, 2003). Accountants need to be very careful when warning outsiders of a client’s fraud. Based on prior court cases, CPAs generally do not have an obligation to inform outsiders of known fraud unless if they remain silent they are becoming culpable themselves. It is a risky situation if an accountant decides to blow the whistle (Cashell, 1995). Accountants are generally not responsible to third parties in contracts because there is no privity of contract. However, accountants can be held to be a common law duty of care towards third parties in certain circumstances, despite that there is no contractual duties. Circumstances that give rise to such duty have been considered in a substantial number of cases in recent years and three general tests have been developed. One of the tests would be if there is foreseeability damage, proximity between parties and considerations of justice and reasonableness. Another test would be testing the assumptions of reasonability. If the court would take an incremental approach in comparing the relationship in any given case to previously decided cases in which a duty of care had been recognized or rejected. An accountant can be liable to a third party if the accountant knew or should have known that they were relying on the audit, only for fraudulent conduct and proof of mere negligence is not sufficient. If the accountant knew that the audit report for the client was intended to supply the information to a third party who would rely on the information. If the third party would be relying on the information in a decision concerning transactions involving the client and the third party (Professional Liability of Accountants Auditors). Duty to Disclose to Third Parties In some cases information should be disclosed to third parties but an accountant needs to be very careful and proceed accordingly. If it is detailed in their engagement letter, which is a written agreement to perform services in exchange for compensation then an accountant has a duty to disclose information. Once the letter is signed off on by an officer then the letter serves as a contract (Engagement Letter). In one case; Fund of Funds Ltd. v. Arthur Andersen Co. the CPA had a duty to disclose. Arthur Andersen was the auditor for two clients, Fund of Funds and King Resources Corp. King Resources Corp developed natural resource properties and agreed to be the sole vendor of such properties to Fund of Funds at prices no higher than those charged to King Resource Corp industrial clients. Arthur Andersen learned the agreement was not being met but failed to inform Fund of Funds. The court did rule that Arthur Andersen should have disclosed this fact to Fund of Funds because they had knowledge of the overcharges, knew the terms of the agreement that was being violated and the language of their engagement letter produced a contractual obligation to reveal that information. Another case involving duty to disclose, this one a CPA was found that he did not have a duty to disclose information. The case Gold v DCL Inc. , Price Waterhouse Co. informed DCL in December that they intended to qualify their audit report on DCLs financial statements. DCL was in the business of leasing computers and Price Waterhouse believed that their ability to recover their computer equipment costs was impaired due to the impending release of a new line of more powerful computers by IBM. In February, DCL announced earnings without mentioning Price Waterhouses concern and on February 15 Price Waterhouse was replaced. The court ruled that there was no basis in principle or authority for extending an auditors duty to disclose beyond cases where the auditor is giving or has given some representation or certification and the silence and inaction of the defendants auditors did not make them culpable. The courts reasoning that the CPA did not have to disclose was because the auditors had issued no public opinion, rendered no certification and in no way invited the public to rely on their financial judgment there was no special relationship that imposed a duty of disclosure (Cashell, 1995). Accountant Responsibility to the Government Different local, state and federal governments have different rules and regulations that accountants need to learn for the area and industry that they will be working in. This is important to find out and comply with the different regulations. This is part of an accountant’s responsibility to provide accounting services that are in compliance with the government regulations for your client’s particular industry. There may be different regulations for different industries so it is important to know which regulations are pertinent to your client. CPA for Responsibility to Government Case Some state laws might grant accountant client privileges, but these laws do not usually extend to a summons or subpoena related to a Federal Investigation by such agencies such as the IRS, or the SEC. In a case, Couch v. United States, the Supreme Court concluded that no Federal accountant client privilege exists and state created privileges do not apply to Federal cases. Before an accountant is responding to a Federal agency, the accountant should be sure that they are only responding to a valid and enforceable subpoena. In another case, Roberts v. Chaple, the Appellate Court ruled that the accountant violated Georgias statutory accountant client privilege because he provided information to the IRS without having been served a valid summons or subpoena. Some state privilege laws could also affect the ability to release information pursuant to a review of a CPAs practice. Firms are responsible for meeting and keeping client confidentiality obligations whenever state statutes do not clearly provide a confidentiality exemption for a peer review of a firms practice. Whenever an accountant is not sure on if information should be released it would be best to consult a lawyer and obtain legal counsel to ensure that they are not breaking any laws or violating any confidentiality agreements or obligations(Cashell, 1995). Conclusion Accountants need to be ethical and practice with the highest professionalism and ethics. Accountants have many responsibilities not only to the client that they are servicing but to the government and to third parties. Responsibilities are higher to clients then third parties but it is important to know when and where your responsibility for each is. If an accountant is negligent or not responsible to the parties when they should have been there are consequences. An accountants main responsibility is to their client, it is important to keep client information confidential at all times. Not keeping client information confidential can have a negative effect and consequences on the accountant and the client. It is important that accountants do not disclose client information without the permission from the client first. All accountants need to have and maintain the highest ethics, professionalism and confidentiality.

Indians :: essays research papers

Mohegans and Comanches Different or Similar Long ago, the Earth was formed atop the back of a giant turtle. From the earth the Great Spirit put life into all things: trees, plants, animals and people. An Indian was created named Gunche Mundo who developed a Mother Tribe, and divided it into three clans--Turtles, Turkeys and Wolves. The Wolf People, known as Mohegans, separated from the Turtles and Turkeys, and headed east toward the rising sun. While the Mohegans headed east to find land, a tribe called the Comanches headed south. Both of the tribes farmed, hunted, and made money in different ways, but they both believed that the power of the government came from the people. The two tribes had their differences, however they both managed to get by with what they had. From the Southeast corner of Connecticut, the three clans that made up the Mohegan tribe had to hunt, fish, and farm to stay alive. The Mohegans came from the upper Hudson River Valley in New York near Lake Champlain. Around the year 1500, the Mohegans moved to the Thames River Valley in southeastern Connecticut. They named their homeland the Moheganeak. It occupied the upper and western portions of the Thames River. All the Mohegan people lived within three different clans. The three clans made up the Mohegan tribe. Every one of the clans had its own chief. The chiefs had only limited power within the clans. If the Mohegan people did not believe in what the chief had to say, then the people did not have to obey it. One of the ways the Mohegans obtained food was by burning their land around their villages and planting crops. During the spring the woman planted, while the men were on fishing trips. In August the men returned from their fishing adventures to help with harvest. The Mohe gans sustained themselves with fishing and farming, while the Comanches turned to violence to secure food and money. In the Southern groups of the Eastern Shoshoni, the Comanche warriors lived as extended family units and were legendary for raiding villages and other tribes. Unlike the Mohegans, the Comanche moved south and were located between the Platte and Arkansas Rivers. The Mohegans moved very seldom where as the Comanche Indians moved many times. They moved into New Mexico and later moved to the foothills of the Rocky Mountains. Both the Comanche and the Mohegans based their land area on the name of their tribe.

Are monopolies necessarily less efficient than perfect competition Essay

This essay will look at efficiency between both a monopoly and a perfect competition, and whether a monopoly is necessarily less efficient than perfect competition. Using diagrams and equations reflecting the optimal choice of output, marginal revenue and marginal cost for monopolies, I will explain how efficiency is affected by low levels of production. At the same time monopolies can increase efficiency due to their ability in price discrimination, they price people differently and therefore people pay what they truly believe the good is worth. There needs to be a clear description of the differences between monopoly and perfect competition as well as efficiency; an analysis of deadweight loss and natural monopoly is also important with regards to the monopolies efficiency. Therefore even though a competitive economy is efficient and a monopoly suffers from certain inefficient levels of production it is not necessarily less efficient than perfect competition. A monopoly is a single supplier within a market that chooses to produce at any point on the market demand curve; they appear when other firms find it unprofitable or impossible to enter a market. The market becomes affected by high barriers to entry, which are split into technical and legal barriers. Technical barriers are created when the production of a good produces decreasing marginal and average costs over a wide range of output levels; in this situation, large scale firms are low cost producers. Another technical barrier to monopolies is their ability to discover a low cost production technique and having ownership over productive resources therefore preventing the formation of other firms. Legal barriers occur when a monopoly is created by the government as a matter of law, there is the creation of a patent that allows the one firm to use the basic technology for a product. Varian describes how monopolies arise within his writings, he states that monopolies develop when the minimum efficient scale is large relative to the size of the market, then the industry becomes a candidate for regulation or other forms of government intervention. A second way a monopoly may arise is when a number of different firms in an industry collude and restrict output in order to raise prices and therefore increase their profits. This form of industry is referred to as a cartel (Varian, 1996, p. 418-419). From this we can see that if demand is large relative to the MES (minimum efficient scale) a competitive market will arise, if it is small, a monopoly structure is possible. This is influences by both the technological level and economic policy influencing the size of the market. Before we analyse the efficiency of monopolies in comparison to perfect competition, it is necessary to set the basis of measurement for both the monopolies and perfectly competitive firms. This is set out in the First Theorem of Welfare Economics; which explains the relationship between perfect competition and the efficient allocation of resources. Attaining a Pareto efficient allocation of resources requires that the rate of trade off between any two goods should be the same for all economic agents. In a perfectly competitive economy, the ratio of the price of one good to another provides the common rate of trade off to which all agents will adjust. Because all agents face the same prices, all trade off rates will be equalised and an efficient allocation will be achieved (Snyder and Nicholson, 2005, p. 471). Varian however states that the First Theorem of Welfare Economics says nothing about the distribution of economic benefits; market equilibrium might not be a â€Å"just† allocation (Varian, 1996, p. 510-511). Therefore in essence the Theorem states that a competitive economy is efficient, if a monopolist behaves non-competitively then he is behaving inefficiently. It is seen that monopolies create a Pareto inefficient level of production, relative to perfect competition; monopoly involves a loss of consumer surplus for demanders. Some of this is transferred into monopoly profits, whereas some of the loss in consumer surplus represents a deadweight loss of overall economic welfare. Snyder and Nicholson describe Pareto efficient allocation as an allocation of resources, where it is not possible through further reallocations to make one person better off without making someone else worse off (Snyder and Nicholson, 2005, p. 467). Varian further explains that a competitive industry operates where price equals marginal cost, while a monopolised industry operates where price is greater than marginal cost; therefore a higher price creates a lower output (Varian, 1996, p.411-412). [pic] From the diagram above we can see that if we get the firm to behave as a competitor and take the market price as being set exogenously. Then we would have (Pc, Yc) for competitive price and output. If the firm recognised its influence on the market price and chose its level of output so as to maximise profits, we would see monopoly price and output (Pm, Ym). Since P(y) is greater than MC(y) for all the output levels between Ym and Yc, there is a whole range of output where people are willing to pay more for a unit of output than it costs to produce it. Clearly there is potential for Pareto improvement (Varian, 1996, p. 412-413). A measure of efficiency can be produced by analysing the total surplus for a given market; this is seen by subtracting the total cost from gross consumption benefits. The higher the level of total surplus the more efficient production becomes. If perfect competition leads to an efficient output level and a monopoly leads to less output then perfect competition, it must therefore be less efficient since the monopolist produces less than the total surplus maximising level of output. Areas B and C represent the deadweight loss of a monopoly. As we move from the monopoly level of output to the competitive level of output we â€Å"sum up† the distances between the demand curve and the marginal cost curve to generate the value of the lost output due to the monopoly behaviour (Varian, 1996, p. 414-415). The loss arises because consumer gain from increasing output is larger then marginal cost but monopolies are not able to produce more. The output produced by a monopoly may not be the only thing brought up into question; quality is also an important factor regarding the efficiency of a monopoly. Whether a monopoly produces a higher or lower quality good than would be produced under competition depends on demand and the firm’s costs. The difference between the quality choice of a competitive industry and the monopolist is that the monopolist looks at the marginal valuation of one more unit of quality assuming that output is at its profit maximising level. The competitive industry looks at the marginal value of quality averaged across all output levels. Even if they were to both opt for the same output level, their quality preferences may be different. John Jewkes gives an explanation of the grounds upon which a single producer monopoly would defend its cause. The case was raised by the British Oxygen Company Ltd, which produced four points for its protection. The monopoly itself was achieved purely as a result of efficiency; the monopoly supply within the industry is more efficient than any other arrangement. With capital equipment being extremely costly and transport charges high, there would either be a duplication of equipment keeping costs up or there would be many local monopolies catering for local markets. The company had kept its prices and profits without exploiting its monopoly position, as well as keeping a strong record in research and technical progress. In this case the commission discovered that the monopoly was using its position to charge higher prices, however they accepted that there might be technical advantages in the creation of monopolies (Jewkes, 1958, p. 16-17). It seems as though there will need to be a form of regulation so as to create monopolies which keep to the efficient level of production. Technically all the regulator has to do is set price equal to marginal cost, and profit maximisation will do the rest. However, this analysis leaves out the fact that it may be that the monopolist would make negative profits at such a price. [pic] Here the minimum point of the average cost curve is to the right of the demand curve, and the intersection of demand and marginal cost lies underneath the average cost curve. Even though the level of output Ymc is efficient, it is not profitable. The natural monopolist will be unable to cover its costs and therefore run out of business. If the government was to regulate it then a point such as (Pac, Yac) would be a natural operating position. Here the firm is selling its product at the average cost of production, so it covers its costs, but it is producing too little output relative to the efficient level of output. The government may interfere and operate the natural monopoly, they let it operate where price equals marginal cost and provide a subsidy to keep the firm in operation; however it may be viewed that subsidies represent inefficiency (Varian, 1996, p. 416-418). Governments often choose to regulate natural monopolies which can affect the behaviour of regulated firms and may not necessarily lead to an efficient outcome. The idea that competitive pressures produce maximum technical efficiency may not necessarily be true; competition does not guarantee that inefficiency will not arise. The assumptions that surround perfect competition and their production of maximum technical efficiency include; firms maximising profits, they have complete knowledge of available techniques and associated costs and that there is free entry. The first two assumptions apply to monopolies and perfect competition, the final assumption states that free entry guarantees maximum technical efficiency. However at best free entry guarantees a higher level of efficiency; this is because it eliminates inefficient firms. It is not a suitable explanation for superior efficiency, since there may be other sources of efficiency, including scale economies which favour monopolies (Schwartzman, 1973, p. 759-762). There can be greater efficiency from a monopoly if we were to take price discrimination into account. Price discrimination is the practise whereby different buyers are charged different prices for the same good. It is a practise which cannot prevail in a competitive market because of arbitrage: those offered lower prices would resell to those offered higher prices and so a seller would not gain from discrimination. Its existence therefore suggests imperfections of competition (Gravelle and Rees, 1992, p. 274). A monopoly engages in price discrimination if it is able to sell otherwise identical units of output at different prices. If the firm is able to identify and separate each buyer, they may be able to charge each buyer the maximum price they would be willing to pay for each good; this is referred to as perfect or first degree price discrimination which extracts all consumer surpluses and creates no deadweight loss. In first degree price discrimination the monopolist can extract all the consumer surplus of each buyer. Total output of the good is at the level at which each buyer pays a price equal to marginal cost; thus we have the â€Å"competitive outcome†. Monopoly does not distort the allocation of resources, and so we have a Pareto efficient outcome, with the monopolist receiving all the gains from trade. Any objection to monopoly would therefore have to be on the grounds of equity, fairness of the income distribution rather than efficiency (Gravelle and Rees, 1992, p. 276). It is evident that price discrimination produces a more efficient outcome since buyers are paying the amount which they believe the good is worth. If one buyer wants the good more then another then he should be willing to pay more for it. It is extremely difficult for a monopoly to separate each individual buyer; a less stringent requirement would be to assume that the monopoly can separate its buyers into a few identifiable markets. This third degree price discrimination requires the monopoly to know the price elasticity’s of demand for each market, and set price according to the inverse elasticity rule. MC= (a) (b) We let ei and ej be the price elasticity’s of demand in the respective sub markets, equation (b) therefore comes out of a re-arrangement of equation (a). If ei=ej, then clearly there will be no discrimination, but there will be as long as the elasticity’s are unequal at the profit maximising point. We can see that in maximising profit the monopolist will always set a higher price in the market with the lower elasticity of demand (Gravelle and Rees, 1992, p. 274-275). All the monopolist needs to know is the price elasticity of demand for each market and set price according to the inverse elasticity rule. In conclusion it is evident that monopolies create inefficiency due to the low output levels which they produce at. A monopoly produces at a level where price is greater then marginal cost and therefore its output is reduced, in comparison to perfect competition where price is equal to marginal cost. Taking regulation into account still means that a monopoly is inefficient since it is being supported by subsidies from the government. However perfect competition is not necessarily more efficient then a monopoly firm, when looking at the basic assumptions of perfect competition in terms of efficiency, we can see that a difference arises due to free entry within the market. It is easy to assume that just because there is free entry it means that firms are forced to reach their highest point of efficiency, there is an increase however the maximum is not guaranteed. At the same time if a monopoly price discriminates it can achieve strong levels of efficiency. Therefore a monopolist is not necessarily less efficient than firms within perfect competition. C B Pm Pc Ym Yc MR Demand MC Output Price AC MC Demand Output Price Pac Pmc Yac Ymc Losses to the firm from marginal cost pricing [pic] [pic].

Whether The Discipline Of Accounting Can Be Classified As A Science Accounting Essay

The issue at manus is to find whether the subject of accounting can be classified as a scientific discipline, or non. In order for me to organize an sentiment on the above stated affair, I would hold to take a closer expression at, foremost the term accounting, and secondly the construct of scientific discipline. Many good weather-beaten research workers have looked at constructs associating to my subject in recent history. I will take into consideration their ideas and findings in an effort to come to my ain decision. Science: The word scientific discipline comes from the Latin word â€Å" scientia, † intending cognition. How do we specify scientific discipline? Harmonizing to Webster ‘s New Collegiate Dictionary, the definition of scientific discipline is â€Å" cognition attained through survey or pattern. † What does that truly intend? Science refers to a system of geting cognition. This system uses observation and experimentation to depict and explicate natural phenomena. The term scientific discipline besides refers to the organized organic structure of cognition people have gained utilizing that system. Less officially, the word scientific discipline frequently describes any systematic field of survey or the cognition gained from it. What is the intent of scientific discipline? Possibly the most general description is that the intent of scientific discipline is to bring forth utile theoretical accounts of world. Science as defined above is sometimes called pure scientific discipline to distinguish it from applied scientific discipline, which is the application of research to human demands. William claude dukenfields of scientific discipline are normally classified along two major lines: A A A – Natural scientific disciplines: The survey of the natural universe, and A A A – Social scientific disciplines: The systematic survey of human behavior and society. In modern times, the term scientific discipline is frequently treated as synonymous with ‘natural and physical scientific discipline ‘ , and hence restricted to those subdivisions of survey that relate to the phenomena of the material existence and their Torahs. As clip progressed it became more common to mention to natural doctrine as â€Å" natural scientific discipline † . Over the class of the nineteenth century, the word â€Å" scientific discipline † became progressively associated with the disciplined survey of the natural universe including natural philosophies, chemical science, geology and biological science. This sometimes left the survey of human idea and society in a proficient quandary, which was resolved by sorting these countries of academic survey as societal scientific discipline. Similarly, several other major countries of disciplined survey and cognition exist today under the general term of â€Å" scientific discipline † , such as formal scientific discipline and applied scientific discipline. Accounting: Harmonizing to the book Investerwords, Accounting can be defined as the systematic recording, coverage, and analysis of fiscal minutess of a concern. The individual in charge of accounting is known as an comptroller, and this person is typically required to follow a set of regulations and ordinances, such as the International Financial Reporting Standards ( IFRS ) . Accounting allows a company to analyse the fiscal public presentation of the concern, and expression at statistics such as net net income. Accounting is defined by the American Institute of Certified Public Accountants ( AICPA ) as â€Å" the art of recording, classifying, and sum uping in a important mode and in footings of money, minutess and events which are, in portion at least, of fiscal character, and construing the consequences thereof. † Accounting is 1000s of old ages old ; the earliest accounting records day of the month back more than 7,000 old ages. Early histories served chiefly to help the memory of the concern individual and the audience for the history was the owner or record keeper entirely. Cruder signifiers of accounting were unequal for the jobs created by a concern entity affecting multiple investors, so double-entry clerking foremost emerged in northern Italy in the fourteenth century, where trading ventures began to necessitate more capital than a individual person was able to put. The development of joint stock companies created wider audiences for histories, as investors without firsthand cognition of their operations relied on histories to supply the needed information. This development resulted in a split of accounting systems for internal ( i.e. direction accounting ) and external ( i.e. fiscal accounting ) purposes, and later besides in accounting and revelation ordinances and a turning demand fo r independent attestation of external histories by hearers. Today, accounting is called â€Å" the linguistic communication of concern † because it is the vehicle for describing fiscal information about a concern entity to many different groups of people. Accounting that concentrates on describing to people inside the concern entity is called direction accounting and is used to supply information to employees, directors, owner-managers and hearers. Management accounting is concerned chiefly with supplying a footing for doing direction or operating determinations. Accounting that provides information to people outside the concern entity is called fiscal accounting and provides information to show and possible stockholders, creditors such as Bankss or sellers, fiscal analysts, economic experts, and authorities bureaus. Because these users have different demands, the presentation of fiscal histories is really structured and capable to many more regulations than direction accounting. The organic structure of regulations that governs fiscal accounting is called International Financial Reporting Standards ( IFRS ) . What does other research workers say on the subject: Over many old ages philosophers have been debating on what the standard of scientific discipline should be in hopes that this standards could be used for at least two intents: foremost, to separate scientific discipline from common sense cognition ( without claiming that the two are radically disjunctive. In some instances they may differ merely in grade, non in sort ) ; 2nd, to separate that which is scientific from that which is non-scientific or unscientific. Many philosophers have proposed different standards. One of these philosophers is Herbert Feigl. In the book Introductory Readings in the Doctrine of Science by Klemke, Hollinger and Klein ( 1980 ) , Feigl ‘s 5 standards, which can be found throughout his Hagiographas and talks, is discussed and listed as follows: Intersubjective testability. This refers to the possibility of being, in rule, capable of documentation or â€Å" check-up † by anyone ; hence, private intuition must be excluded. Dependability. This refers to that which, when put to a trial, turns out to be true, or at least to be that which we can most moderately believe to be true. Testing is non plenty. Feigl wants theories which, when tested, are found to be true. Definiteness and preciseness. This refers to the remotion of vagueness and ambiguity. We seek, for illustration, constructs which are definite and bounded. We are frequently helped here by measuring. Coherence or systematic character. This refers to the organisational facet of a theory. A set of staccato statements is non every bit fruitful as one which has systematic character. It besides refers to the remotion of, or being free from, contradictoriness. Comprehensiveness or range. This refers to our attempt to achieve a continual addition in the completeness of our cognition and besides to our seeking theories which have the maximal explanatory power. For illustration, to account for things which other theories do non account for. Michael Power has written extensively on the subject of accounting as a scientific discipline. In his book From scientific discipline of histories to fiscal answerability of scientific discipline he writes that for many old ages fiscal accounting discourse had been concerned with the nature of economic measuring, in peculiar income acknowledgment and plus rating. He besides states that as academic accounting established itself, it was possibly inevitable that these inquiries should get an epistemic spirit. In his book, Power besides refers to another philosopher, Paul Miranti. Miranti explores the thought of â€Å" scientific accounting † in the early old ages of the American accounting profession. These early contemplations represent efforts to raise accounting and audit patterns beyond the position of trade cognition and to link them with comparatively established signifiers of scientific thought. Harmonizing to subsequently theoreticians such as Ray Chambers and Robert Ster ling accounting pattern suffered and continues to endure from the permeant subjectiveness of its calculating operations. In their position, accounting pattern could go more scientific merely by refering itself with the nonsubjective economic measuring of the independent phenomena. Ray Chambers had a womb-to-tomb aspiration to change over accounting into a pure scientific discipline. Unfortunately he became so captive with this political orientation that he failed to see accounting as an applied scientific discipline, one that will ne'er be able to mensurate up to criterions known from the pure and strict scientific disciplines. Last, I want to mention to the early Hagiographas of Earl Saliers. In 1941 he wrote in The Accounting Review that accounting and economic sciences are by and large considered to be societal scientific disciplines. This indicates to me that the specific subject has been debated and written about for many decennaries. Decision: After taking into history everything that I have read, I have to organize the sentiment that accounting decidedly classifies as a signifier of scientific discipline. When using the subject of accounting to Feigl ‘s standards it decidedly meets the demands. The accounting pattern is really dependable. It is a systematic application of certain rules which can be applied numerously with precisely the same result, doing the subject really definite and precise. Accounting besides requires a strong footing of cognition which is another indicant that it is in line with the definition of a scientific discipline. In my sentiment nevertheless, it is really difficult to sort all facets of accounting as a pure scientific discipline. My concluding decision therefore has to be that accounting can be regarded as an applied scientific discipline, where cognition and systems are combined and applied in order to organize a subject which forms the nucleus of all concern traffics and record maintaining minutess.

Seven Lessons Reluctantly Learned from Publishing My First Book

Seven Lessons Reluctantly Learned from Publishing My First Book When your first book is finally accepted and (miracle!) published, you may think all your writing problems are solved. But I found that publication, like finally losing those stubborn ten pounds, isn’t the Nirvana we imagine it to be. In the process of publishing my first book, I’ve learned some important lessons, shared here. I hope these seven (and I’m sure they’re only a fraction) help you cushion your own publication shock and plan your counterattacks.   Ã‚      1. Tell everyone. Perfect your elevator pitch- a one-sentence explanation to rivet the person who’s getting off the floor ahead of you. Here’s mine: In Trust Your Life: Forgive Yourself and Go After Your Dreams, I apply practical spirituality to help you let go of regrets, relabel your past, and reach your lifelong yearnings. Then I mumble something about AmazonBNBooksAMillionKindleNook and whip out my bookmark, which coincidentally displays purchase and website information. For nonfiction pitches, see Ann Brandt, â€Å"Marketing Your First Nonfiction Book,† Writing World, 10:22, Nov. 18, 2010. For fiction pitches, see AuthorBuzz, authorbuzz.com/dearreader/firth.shtml. 2. Once you broadcast the good news, accept congratulations graciously. Don’t deflect: â€Å"Awww, it’s only my first. Miss Successful-Author-Five-Years-Younger has twelve.† Instead, reply like a seasoned author: â€Å"Thank you so much for your kind words.† 3. Climb on your platform. When you’ve finally finished the last revision, or, as experts counsel, much before, concentrate on your platform. This is everything you can think of to promote your book: book launch, ads, press releases, blogs, websites, social media, articles, interviews, book tours . . . . Post your book notice on Facebook, tweet about it, Pinterest it. See, for example, Clary Lopez, â€Å"The Ultimate Book Launch Party,† http://ezinearticles.com/?The-Ultimate-Book-Launch-Partyid=857042. 4. Watch out for promotion envy. Someone always does it bigger and better. Larger launches, finer wine, catered monogrammed mini-cakes, more blogs posted, excerpts published, ads placed, reviews acquired, book clubs toured, interviews given, TV shows graced, emails blasted, friends liked, tweets twitted. Do what you can- sanely. For inspiration, good judgment, and gentle stretching of your comfort boundaries, see Christina Katz’s excellent article on platform-publicity-building, â€Å"50 in Five Minutes a Day,† writersdigest.com/whats-new/50-simple-ways-to-build-your-platform-in-5-minutes-a-day. 5. Guard against Overwhelm. Staring at an endless list of bloggers inviting guests, radio shows inviting interviews, or excellent ezines for excerpts from your book, you can feel like you’ve been handed a shopping list for double septuplets. Regain your bearings 6. Write about what you’re experiencing. If you have the urge to write about the entire process, do it! Spilling can help frustration, worries, and engulfment. For the first ten days after acceptance, I kept a â€Å"Book Journal† that channeled much of my anxiety. A journal may seem like it’s taking you away from revisions or yet more promotion. But you’ll feel better, and you’ll have the makings of a blog. 7. There is writing life after publication. When your book finally appears, in print and multi-e-forms, and you’ve got the publicity on a decent schedule, go back to your writing routine. Get to the next writing project you left hanging or pine for. You’ll feel more balanced and, paradoxically, despite your first-book publication, more like a writer again. My new project (admittedly publicity-related) is excerpting passages from Trust Your Life into articles and editing them for appropriate markets, judiciously cutting and reworking snappy endings that don’t segue to the following chapters. These lessons should help arm you in advance to better ease the publication shock, handle the disenchantment, and regain your writing routine. And keep you glowing with the wonder of publishing your first book.

Minister Jailed During Rape Trial essays

Minister Jailed During Rape Trial essays MINISTER JAILED DURING RAPE TRIAL Supreme Court Justice Richard Buchter jailed Jung Woo Lee, a fifty two year old pastor at a church in Flushing, for raping his twenty-one year old niece. Lee said that he realized he was attracted to her almost as soon as she arrived because she was wearing short shorts and also the way she crossed her legs, like movie star Sharon Stone in Basic Instinct. Lee admits to having sex with the niece, but not raping her. When asked if he thought she was leading him on, he said that he has no idea how womens minds work and could not give a straight answer. The prosecutors say that the only reason why he even admitted to having sex with her is because they found his sperm stains on her pants. The alleged victim arrived in the United States on a student visa on May 23, 1998. She was to live with her aunt and uncle while studying English at Fordham University. On June 5, the uncle testified, he told the girl that he was fond of her and kissed her. They made an agreement that she wouldnt tell anyone about this. The next day, he says, he embraced her and kissed intimate parts of her body, however she was shaking her head in a negative way. On July 5, they became intimate to the fullest degree when they experienced the act of sexual intercourse. The very next day, the victim says, she went to live with a friend and shortly afterwards flew back to Korea. Upon telling her mother the story, she filed charges and returned to the United States for the trial. The issue being discussed here is rape. It is also being analyzed, how rape should be defined and what constitutes a rape. What part does provocation play? The issue of leading on is one often discussed. We habitually blame the alleged rapist for the crime, but what role does the victim play. Does wearing a short skirt constitute means for rape? The idea that no ...

How the Meanings of Words Change

How the Meanings of Words Change Stick around long enough and youll notice that language changes- whether you like it or not. Consider this recent report from columnist Martha Gill on the redefinition of the word literally: Its happened. Literally the most misused word in the language has officially changed definition. Now as well as meaning in a literal manner or sense; exactly: the driver took it literally when asked to go straight over the traffic circle, various dictionaries have added its other more recent usage. As Google puts it, literally can be used to acknowledge that something is not literally true but is used for emphasis or to express strong feeling. . . .Literally, you see, in its development from knock-kneed, single-purpose utterance, to swan-like dual-purpose term, has reached that awkward stage. It is neither one nor the other, and it cant do anything right.(Martha Gill, Have We Literally Broken the English Language? The Guardian [UK], August 13, 2013) Changes in word meanings (a process called semantic shift) happen for various reasons and in various ways. Four common types of change are broadening, narrowing, amelioration, and pejoration. (For more detailed discussions of these processes, click on the highlighted terms.) BroadeningAlso known as generalization or extension, broadening is the process by which a words meaning becomes more inclusive than an earlier meaning. In Old English, for instance, the word dog referred to just one particular breed, and thing meant a public assembly. In contemporary English, of course, dog can refer to many different breeds, and thing can refer to, well, anything.NarrowingThe opposite of broadening is narrowing (also called specialization or restriction), a type of semantic change in which a words meaning becomes less inclusive. For example, in Middle English, deer could refer to any animal, and girl could mean a young person of either sex. Today, those words have more specific meanings.AmeliorationAmelioration refers to the upgrading or rise in status of a words meaning. For example, meticulous once meant fearful or timid, and sensitive meant simply capable of using ones senses.PejorationMore common than amelioration is the downgrading or depreciation of a words me aning, a process called pejoration. The adjective silly, for instance, once meant blessed or innocent, officious meant hard working, and aggravate meant to increase the weight of something. Whats worth keeping in mind is that meanings dont change over night. Different meanings  of the same word often overlap, and new meanings can co-exist with older meanings for centuries. In linguistic terms, polysemy is the rule, not the exception. Words are by nature incurably fuzzy, says linguist Jean Aitchison in the book Language Change: Progress Or Decay. In  recent years, the adverb literally has become exceptionally fuzzy. In fact, it has slipped into the rare category of Janus words, joining terms like sanction, bolt, and fix that contain opposite or contradictory meanings. Martha Gill concludes that theres not much we can do about literally. The awkward stage that its going through may last for quite some time. It is a moot word, she says. We just have to leave it up in its bedroom for a while until it grows up a bit. More About Language Change The Endless Decline of the English LanguageThe Great Vowel ShiftInconceivable!: 5 Words That May Not Mean What You Think They MeanKey Dates in the History of the English LanguageSix Common Myths About LanguageSemantic Change and the Etymological Fallacy

Price Setting as the Art of War Essay Example | Topics and Well Written Essays - 500 words

Price Setting as the Art of War - Essay Example Past historical data can provide insight into the willingness of people to pay more for an item. Take for example food items such as vegetables. The prices of vegetables fluctuate a lot due to supply and demand factors. If in the past customer was willing to pay $3 for a lettuce, then the company knows that it can increase its price to that threshold in the future. Past data has to be analyzed to determine how much volume of sales was generated at higher price points. Â  It is always a smart strategy to gain insight directly from the customers. The use of surveys can help a company determine if customers are willing to pay more for a good or service. The survey has to be well designed to include questions associated with the subject. For example, you can ask a customer if he is willing to pay more if the item the company sells increases in quality. Historical sales data can also be useful because they establish purchasing patterns. Â  The prices of sporting events in different spots vary depending on the team. For example, the New York Yankees can charge higher entrance prices than the Florida Marlins due to the fact that New York is a bigger marketplace. The record of the team also influences in the pricing for sporting events. Teams with winning records can charge more than the team with losing records. I consider pricing to be the art of diplomacy. Prices are set based on set variables such as quality, value, and marketplace. Items sold in flea markets are going to be cheaper than items sold at the mall. Â  

The Optimum Cultivation and Establishment Methods for Growing Oilseed Literature review

The Optimum Cultivation and Establishment Methods for Growing Oilseed Rape In a Various Soil Conditions within the UK - Literature review Example This research will begin with the statement that as sustainability and the greening of the ecosystem become very important to global agencies and nations, the focus of most countries have turned to the role that plants can plan in achieving this goal. But as important as plants help in the greening of the solar system, they have also become very important sources of food for both plants and animals, including humankind. Plants have actually accounted for major parts of the export made by most countries in the form of raw edible food, processed wood, refined products, and drugs. In the United Kingdom (UK), the role that various plants play in the socio-economic wellbeing of the country cannot be underestimated. It is not surprising that studies have continued to go on about the best ways by which various plants and crops can be well researched into to find the best practices, conditions, and establishments under which they are best cultivated for optimum output. As part of secondary d ata collection for the research work, the review of related literature is taken seriously to know what has already been done in this field and the gaps that exist in the literature. This way, the best ways by which this research can fill the gaps can be rightly identified. The review will, therefore, focus on the background of the crop, the relevance of it to the UK and the best practices in its cultivation. The oilseed rape crop is known by many names including rape, Brassica napus, and sometimes just called rape. The origin of the seed in the UK is raced to the 14th century when the bright yellow flowering was first brought to the European region. The oilseed rape crop belongs to the family Brassicaceae, commonly known as the mustard or cabbage family. The crop belongs to the order Brassicales and genus Brassica. Since arriving in the U.K., the plant has been known as a very important crop, which has been cultivated over the years since the 14th century. In one study, FAOSTAT argu ed that the oilseed rape is one of the longest most adored plants to have been cultivated in the U.K. This emphasis is given to the plant because of the continuous attention it has received over the years for the need to maximize the production of the crop.

Corinthian College Annual Report for 2005 Essay Example | Topics and Well Written Essays - 750 words

Corinthian College Annual Report for 2005 - Essay Example The annual report is formatted to include an informational portion that need not follow any set format. The actual information required in the report to the SEC is found in the 'consolidated statements' portion of the annual report and contains information to satisfy 10K reporting requirements. The actual report is done by an independent accounting firm hired by the corporation. This firm performs the analysis and reporting functions required by the SEC. Often, the corporation submits an agreement, or disagreements, addendum to the report to explain anything out of the ordinary to the SEC. As stated earlier, the 'notes' section explains the 'consolidated' reports section of the annual report. It is the longest portion of the report and, in some ways, is the most important part of the report. Investors examine the annual report to determine whether or not the corporation is worth investing in. If this is a publicly listed corporation then investors interested in the corporation can purchase stocks and receive dividends from the corporation. The most important factor the investor would be interested in would be the profit/loss section of the report and the 'notes' section that explains that portion. In the annual report for Corinthian College, Inc. the profit/loss section of the report (the balance sheets) is located on page 57 of the 10K report. Its corresponding notes section is located on page 61. Investors would be looking intently at the notes section that explains the assets and liabilities of the corporation. These are explained in the notes section and are labeled 'taxes', 'comprehensive income', 'stock based compensation' and, 'income per share' section of the report. To determine whether or not the corporation is a good investment investors would be looking for how the stocks are valuated, whether the corporation is profitable, and the growth rate of the corporation. The 'balance sheet' of the corporation (the numbers) follows with a more detailed report than is found in the 10K report. The balance sheet for the previous year is provided for comparison. Investors will read this section of the report to help them decide whether or not to invest. Also, investment analys ts and financial advisors examine this section to decide whether or not to track and recommend the corporation for investment. A vital portion to the 'notes' section is the acquisitions page. This report lists Wyo-Tech Acquisition Corp. ("Wyo-Tech"), Learning Tree University, Inc. ("LTU", Career Choices, Inc. ("Career Choices"), East Coast Aero Tech, LLC ("ECAT")., and CDI Education Corporation ("CDI"), A.M.I., Inc. as acquisitions. All these acquisitions may be a liability for the corporation initially but may increase profits in the future. The investor would be interested to know what the future plans are for these acquisitions. Fair market value for the above acquisitions is listed on page 75 and provides a snapshot of how much the acquisitions added to the corporation. The corporation also assumed leases that the acquisitions had in place. One of the most important sections that corporation outsiders would be interested in is Note 7-Preferred Stock and Common Stockholders' Equity section. It explains such details as how much preferred

One article analyses and make the Recommend marketing strategies to

One analyses and make the Recommend marketing strategies to the relevant cloths industry on your analysis of the chosen phenomenon - Article Example nds’ End were rated the best by the respondents primarily because these online retailers provided precise descriptions of the apparel and correct sizing information. Equally important in the superior ranking of these clothiers was the fact that they had an easy to browse, informative website. Majority of the respondents also felt that they got true value for money spent on online clothes-shopping. The survey also revealed the flip side of online clothes-shopping. There were major issues with size accuracy of the clothes, which impeded customers intending to buy clothes online. Returning clothes and costs associated thereon was considered a huge disadvantage by many respondents. 72 percent of the respondents complained about the lack of transparency in divulging shipping costs by online retailers. There were certain instances of billing mistakes and wrongly filled orders. In addition to these problems, consumers refrain from online shopping because of privacy concerns and issues regarding security of financial transactions. Some customers find online shopping very confusing (Colberg 2002). The analysis of the survey reveals that customers are not satisfied, among other things, with the process of exchange of goods purchased online. The online clothing retailers should make the process of returns trouble-free for the consumers. A straightforward and transparent policy regarding this aspect will provide a huge boost to their sales (Rosencrance 2000). Many consumers would be tempted by a generous returns policy that promises to exchange the item or simply return the item and take the refund of its purchase price. The retailers can provide the consumers prepaid U.S. Postal Service labels which are valid for a certain period of time. The customers can use these labels for returning the apparel with which they are not satisfied. This will make the process of returns simple and inexpensive for the unsatisfied customer. With an easy returns policy in place, customers

Egyptian Style Rendering Assignment Example | Topics and Well Written Essays - 1000 words

Egyptian Style Rendering - Assignment Example The creativity aspect of Egyptian art is evident in the variety of art created with some seemingly contradicting one another. However, with in art symbolism always plays a major role and it depends on how a particular piece of art is interpreted and the contradictions may be a way of concealing the deeper meanings. Figure 1 shows an example of an ancient Egyptian drawing of a god. An analysis of the drawing will bring out some key characteristics of Egyptian art. Figure 1 Essence of the Drawing An important aspect of ancient Egyptian art was to bridge the gap between mortals and the gods and to improve the understanding of the mortals of the gods. The drawing in figure 1 shows an Egyptian god depicted by the fact that it has the head of an animal. According to Aloi, the use of animal heads did not essentially refer to physical animals but depicted spiritual animals that were considered to have godly statures (2012). For instance, the Egyptian god Anubis is always depicted as having t he head of a jackal. The drawing in figure 1 was meant to educate Egyptians on religious belief and to instill in them a feeling of awe towards the gods. Despite the fact that the drawing has a human body, it is evident that the head is that one of a spiritual animal. The use of animal heads was also important in drawing to create a distinction between mortals and gods. According to Aloi, the use of animal heads in ancient art had roots in the perception of human beings with regard to certain animals. Aloi continues to outline that different animals aroused different perceptions in different cultures and this is evident in how different cultures use animals differently in their respective works of art. However, one common aspect in the use of animals in art was that there was a deeper meaning of a feeling that the work of art intended to portray and arouse. Therefore, the drawing was created to show all Egyptians that it was of a god and to consolidate the powers of the kings of Egy pt especially immediately after the introduction of the kingship. According to Frankfort (1978), in the Egyptian Heirarchical system the Kings closely followed the gods and were even sometimes accorded godly statuses. Frankfort outlines that before the kingship period in Egypt the depiction of gods in works of art was not very common. However, after the introduction of the kingship Egyptians artists began showing interest in the depiction of gods. The fact that the gods were supposed to be held in high esteem and awe also meant that the kings were to be given an almost similar position. The work of art was meant to ensure that kings immediately after the introduction of kingship were able to consolidate power against foreign and domestic opposition. This is depicted by the fact that Egyptians worshipped their kings and other neighboring communities were afraid of the Egyptian kings. The Value of the Drawing The depiction of a god in any drawing was always aimed at bringing out some important aspect of life after death in the Egyptian culture. The gods assured Egyptians that there was in deed life after death and that they were not to be afraid of dying but rather look forward to it (Frankfort, 1978). Man has always been disturbed by what happens after one dies bringing into perspectives aspects such as religion, gods and reincarnation. The Egyptians were not exceptions considering that calamities

One article analyses and make the Recommend marketing strategies to

One analyses and make the Recommend marketing strategies to the relevant cloths industry on your analysis of the chosen phenomenon - Article Example nds’ End were rated the best by the respondents primarily because these online retailers provided precise descriptions of the apparel and correct sizing information. Equally important in the superior ranking of these clothiers was the fact that they had an easy to browse, informative website. Majority of the respondents also felt that they got true value for money spent on online clothes-shopping. The survey also revealed the flip side of online clothes-shopping. There were major issues with size accuracy of the clothes, which impeded customers intending to buy clothes online. Returning clothes and costs associated thereon was considered a huge disadvantage by many respondents. 72 percent of the respondents complained about the lack of transparency in divulging shipping costs by online retailers. There were certain instances of billing mistakes and wrongly filled orders. In addition to these problems, consumers refrain from online shopping because of privacy concerns and issues regarding security of financial transactions. Some customers find online shopping very confusing (Colberg 2002). The analysis of the survey reveals that customers are not satisfied, among other things, with the process of exchange of goods purchased online. The online clothing retailers should make the process of returns trouble-free for the consumers. A straightforward and transparent policy regarding this aspect will provide a huge boost to their sales (Rosencrance 2000). Many consumers would be tempted by a generous returns policy that promises to exchange the item or simply return the item and take the refund of its purchase price. The retailers can provide the consumers prepaid U.S. Postal Service labels which are valid for a certain period of time. The customers can use these labels for returning the apparel with which they are not satisfied. This will make the process of returns simple and inexpensive for the unsatisfied customer. With an easy returns policy in place, customers

Personnel Economics Essay Example | Topics and Well Written Essays - 1750 words

Personnel Economics - Essay Example The company has the following operational units: Enterprise Fleet Management, Enterprise Car Sales, Enterprise Rent-A-Car, and Enterprise Rent-A-Truck. In spite of the fact that a customer within each and every one of these markets is in need of different products, every customer, whether private or business, requires a convenient, speedy and reliable service. Car rental as a business continues to be competitive. Enterprise is continually expanding the range of services it has, in a bid to meet the needs of the consumers (Kazanjian 40). Apart from business rentals at city and airport locations, the company also avails replacement cars for the repair of accidents, holiday rentals at short-term intervals for special occasions or breaks, and courtesy cars to be used in garages. Moreover, the enterprise offers a service of collecting consumers and taking them to their cars for hire. Upholding high customer satisfaction levels is an essential proponent of growth within the company. Enterp rise’s emphasis is delivering high-class customer service. It has on regular occasions won awards to this accord. The small and local office structure of the company and their entrepreneurial teams of employees have the capacity to whip out crucial decisions independently, and are, as such, able to attain their goals. The case study herein examines the manner in which the enterprise is able to screen and recruit the right personnel and skills in order to attain its business objectives and aims (Kazanjian 44). The Human Resource Management’s Role The human resource management’s purpose is to hire, consequently train, and ultimately develop staff. Where necessary, the department disciplines personnel or dismisses them. Though comprehensive training and development, the enterprise’s employees are promoted in the company and attain their full potential. This modus operandi reduces the company’s need for recruiting external personnel by making maximal u se of the existent talent (Compton and William 36). In terms of cost effectiveness, this is an effective way in which a business can manage its personnel. The human resources department not only functions to manage present staff but also plans for approaches of effecting changes bound to affect its staffing needs in the future. This phenomenon is referred to as workforce planning. For instance, the business may accrue growth into emerging markets such as truck rental. It may also adopt the use of new technology that necessitates new skills, such as global positioning. Moreover, personnel can retire or may be promoted, hence leaving gaps that have to be filled (Kazanjian 48). External changes in the labor market may occur, and this means that fewer skills will be available in a particular area, with other areas being inundated with professionals. Human resource management takes charge of planning for all tenets that define the company’s strategy for planning and recruitment. T he human resource management function of the company, therefore, plays a focal role in the business since all the managers make use of their expertise in their quest to acquire staff. The enterprise has an intrinsic policy of manager promotion from within its existent workforce. What this means is that the business has an obligation to recruit individuals who exhibit potential for growth. On an annual basis, an average of 1,000 employees is recruited into the

The Supernatural in Macbeth Essay Example for Free

The Supernatural in Macbeth Essay The supernatural is always a vehicle for evil Using language and literary techniques, discuss to what extent you agree with this statement in Macbeth with reference to The Weir. Shakespeares play Macbeth, written in the Jacobean era, and Conor McPhersons play The Weir, set in rural Ireland, both include supernatural elements which help the plays progression. However, both plays are about entirely different things; Macbeth is a play in which the main character plots to kill the King, whereas The Weir focuses a lot more on companionship and the importance of a community as well as the effects of loneliness. In Act 1 Scene 1 of Macbeth, the setting, A desolate place helps to create an ambiguous and misty atmosphere right from the beginning whilst the weather choice of Thunder and lightning forewarns the audience of negative events and adds to the sense of equivocation, which is achieved through paradox like when the battles lost, and won. James I himself believed in witches and so did most of society in general therefore by including the supernatural, Shakespeare was clearly making the play relevant to his audience, as they would have believed in such matters. The opening interrogative, When shall we three meet again? suggests that the witches are up to something which could be interpreted as the supernatural being meddlesome, if not evil. The minor declarative Upon the heath shows the witches making a prediction, alluding to the fact that a Jacobean audience would have believed in them having certain powers. Iambic tetrameter such as And thrice again, to make up nine makes their speech sound chant-like, indicating something unusual about them as their speech contrasts with the blank verse of the other characters. The supernatural first occurs in The Weir when Jack begins his story about Maura Nealons house being built on what youd call that road where the fairies would come. The suspension marks highlights Jacks uneasiness when talking about the supernatural, and though he goes on to say that it isnt a true story, it is clear that he is moved by it. Shakespeares use of blank verse in Macbeth links to the dramatic tradition of the time and contrasts with the highly naturalistic style of speech used by McPherson, such as the interrogative Why not, says you, ha? (Finbar) which helps to portray the Irish vernacular of the characters in the bar, whilst the tag question ha? helps the characters to interact. Banquos interrogative why do you start and seem to fear? in Act 1 Scene 3 suggests that the witches predictions may be ones that Macbeth has already thought about, or desired, before. Here, the supernatural could be considered a vehicle for evil as the scene begins with the witches talking about how they will torture the farmer for his wifes actions. However, their prophecies are somewhat neutral and so it seems that Macbeth acts of his own will, rather than committing the murder because of the supernatural. The debate of Fate vs. Free Will was common in the Jacobean era and people believed in witches and such folklore therefore their presence could be merely to fulfil audience expectations rather than as a vehicle for evil. The witches simply spot the weakness in Macbeth and let him believe it is his fate, suggesting that they may be evil themselves but dont create evil in others. Banquos question to Macbeth shows how the witches are tempting Macbeth to proceed with an evil course of action that he has already thought about. Similarly, The Weir uses interrogatives but in the form of tag questions such as here, wouldnt it be?. Finbar seems to be seeking reassurance from the other characters which is similar to Macbeth in that Macbeth often seeks reassurance from Lady Macbeth, highlighting her as the dominant figure in their relationship. Similar to Macbeth, where the setting is upon a heath, the bar in The Weir is situated in an isolated place, which could be viewed as something typical of a ghost story, allowing a sense of mystery to build up. Declaratives such as which fate and metaphysical aid doth seem/ To have thee crowned withal in Act 1 Scene 5 highlight how Lady Macbeth believes that both fate and the witches want Macbeth to be King and the imperative look like thinnocent flower/ But be the serpent undert reflects how Lady Macbeth herself is portrayed she appears to be innocent and friendly but, as indicated by the contrastive conjunction but, she is instead planning treacherous acts, reflecting the plays theme of appearance versus reality. Saying that she will pour her spirits in thine ear suggests that the witches, who are arguably the main supernatural element of the play, only have a limited amount of power which they use to their advantage, and that evil actually resides in humans themselves. Shakespeare seems to be suggesting that everyone is responsible for the actions they take, which could reflect the growing belief in Humanism during the Renaissance. Such references reflect the time in which Shakespeare was writing, as do archaisms such as the second person archaic pronoun thy, which could be expressing Lady Macbeths belief that Macbeth is inferior to her. Shakespeare is also touching on the theme of appearance versus reality which is clear throughout the play. The serpent could be a reference to Satan in the Garden of Eden, highlighting how sinister and dark Lady Macbeths character really is. Contrastingly, the characters in The Weir do not make any implications of one being more inferior to the other. McPherson use of humour shows irreverence for characters, usually Finbar, such as the interrogative you were making it all up, werent you?. This helps to create a chain of adjacency pairs, allowing the characters to interact, which is central to the plays theme of companionship and to an extent presents the supernatural as something that shouldnt be taken too seriously. Humour is also used in Macbeth, by the Porter (2.3), which presents itself in a satirical way. Such humour would not be as familiar to a modern day audience as it was to the Jacobean audience, therefore many modern directors choose not to include it. Macbeths fatal vision in Act 2 Scene 1 symbolises the bloody course upon which he is about to embark and is part of his fatal flaw which leads to his downfall, as well as presenting the theme of appearance versus reality again. His interrogative, questioning whether it is a dagger of the mind caused by his heat-oppressed brain highlights his stress and tension, and the use of the premodifying adjective heat-oppressed signifies just how extreme this stress that he is feeling is, as committing regicide is a sin that cant be forgiven. An audience in the Jacobean era would know that Macbeth is about to break the Great Chain of Being and at the same time Shakespeare was maintaining the idea of the Divine Right of Kings a doctrine hugely believed in by the Christians of the time. By maintaining this, Shakespeare could be showing King James place in society and suggesting that no one should challenge Kingship. The tragedy therefore has a didactic purpose as it shows the audience what the consequences of such actions would be. The parallel analogy of Tarquin violating an innocent emphasizes the extremity of what Macbeth is about to do and the use of opposites, mentioning to heaven or to hell, builds up an antithesis between good and evil and shows his acknowledgement that both exist. The audience is left to wonder whether the dagger is simply a figment of Macbeths guilty mind, or whether it is being caused by a supernatural force. This could be considered similar to Jims story of Declan Donnelly where he says And wed been having the few little drinks showing how he searches for a loophole in the possibility that the supernatural exists. The fronted coordinating conjunction And conveys how he is building up reasons to show that the ghost might not have been real and the stage direction of A little laugh highlights his uneasiness. McPherson seems to be suggesting that the supernatural does exist and that humans need to have beliefs and that it is this need to believe which makes us humans. The slight doubt here would be crucial to a ghost story and to a play being watched by an audience as it would add an air of mystery. In Act 3 Scene 4 dramatic irony such as play the humble host makes Macbeths previous actions seem even worse as it reminds the audience that Macbeths behaviour is a pretence. Lady Macbeths asides to Macbeth (Are you a man?) along with his responses (Ay, and a bold one) draw attention to her being more partner in their relationship as she questions his masculinity, and portrays her in a negative light by showing she is more concerned with getting caught than feeling guilty. Aristotles idea of Peripeteia could be surfacing in this part of the play as Macbeths fortune is slowly being reversed. Here, the supernatural is perhaps presented in a good way and, from a Freudian point of view, Macbeths repressed feelings seem to be manifesting before his eyes, which is possibly the power of good over evil. Macbeths imperative, telling the ghost to Avaunt and quit [his] sight! highlights the extremity of his current guilt. This is furthered through it also being an exclamatory, and the use of the pronoun my could reflect how solely he feels the guilt, rather than Lady Macbeth also feeling it. The supernatural in this scene could suggest that justice is being served, and Macbeths reaction to the ghost could be his punishment for his previous action. Likewise, in The Weir, the supernatural is portrayed in a positive way as it is used as a source to unite the characters in the pub. This is shown in Finbars comment Valerie, love, nobodys going to. McPhersons use of the contraction nobodys along with the term of endearment love helps to mimic natural speech and also shows how close the characters have become after having spoken for the night, touching the plays theme of companionship. Hecates use of adjectives such as spiteful and wrathful in Act 3 Scene 5 highlight how she believes Macbeth wasnt worth the trouble, whilst the coordinating conjunction and furthers this notion. The use of rhyming couplets such as illusion/confusion enforces Hecates power when she shows her displeasure and the pairing of the two abstract nouns suggests that the witches themselves cause confusion which is achieved through an illusion. Shakespeare may have been suggesting that witchcraft isnt capable of evil but can trigger things that have already been thought about (1.3). It is arguable that the witches have overreached, which forms a parallel with Macbeths situation and conforms to Aristotles ideas. This scene is often omitted from productions as it may draw too much focus on the witches, making them seem a central part to Macbeths action, and in turn making free will seem less important. The imperative Get you gone highlights authority over the other two witches and diminishes their power as they are being told off. This implies that the supernatural is not a vehicle for evil, as the witches do not have much power to start with. Unlike Macbeth, McPherson shows normal human-beings meddling with the supernatural rather than vice versa. Finbars self mockery, like the low laugh helps the audience watching to see the tale as genuine by showing his stifled fear. To balance the sinister atmosphere created by his story about a woman at the bottom of the stairs, humour is used such as Luigi board! followed by taboo lexis, Ah fuck off, to highlight familiarity between the characters and articulate a lack of refinement as well as a distinct honesty in them. Equivocation in Act 4 Scene 1 such as for none of woman born leads Macbeth to believe he cant be killed, and presents the witches as yet again interfering. The stage directions, which would be important considering it is a play, show the witches dance, and vanish highlighting some level of power, but doesnt portray them as evil. The apparition of an armed head could symbolize how Macbeth himself will be killed at the end of the play, however, the witches present fate to him in an equivocal and esoteric way. Many references to time are made, such as Time, thou anticipatst my where Macbeth uses the vocative Time to personify it and emphasise how he is in battle with it. The many references to time, also including from this moment and even now indicate how time is of the essence for Macbeth and that he will be killed soon. As well as this, it helps to create irony as Macbeth is actually making decisions, even though they are the wrong ones, which shows that the evil is emanating from a human being. Shakespeare, within the realms of the Jacobean era, was again highlighting the dominance of free will over fate and could have been showing that overreaching can lead to social deformation. In this scene, the supernatural is shown to have some level of power, but at the same time the audience is aware that Macbeth is making his own decisions when deciding to have Macduff killed (thou shalt not live). Unlike Macbeth, The Weir does not pay much attention to the matter of man being a responsible agent for his own evil actions. Instead, it presents more positive feelings about humans, such as the barmans gesture of a sandwich is just such a small thing, highlighting how the smallest of actions can have a big impact, and also helps to restore Jacks faith in others. In spite of the many differences between Macbeth and The Weir, it is clear that the supernatural has a pivotal role in both. Overall, I believe that the supernatural is not a vehicle for evil in Macbeth, and that the inclusion of supernatural elements is merely to emphasise how evil resides within each human being themselves, which is emphasised through Shakespeares use of equivocation and also the theme of free will vs. fate. The final effect of the supernatural in Macbeth is that it causes destruction, whereas McPherson uses it to bring the characters together, therefore portraying it as a bonding agent as it gives them a shared experience. The supernatural, such as the witches, in Macbeth, in my opinion are only there to cause mischief and aid the plays progression. In both, the supernatural is far from a vehicle for evil, but could maybe be considered as a vehicle for catharsis as it helps to express the characters inner thoughts and feelings.

Social Constructionism Theory An Analysis

Social Constructionism Theory An Analysis This short study discusses the theory of social constructionism, with special regard to its implications for social workers and how its use can help them to understand human behaviour. Social constructionism represents a sociological theory of knowledge that studies the development of various sociological phenomena in social contexts. The theory, simply put, questions widely held assumptions about inherent qualities of items, concepts, or issues, and instead brings attention to the dependence of such qualities upon the contingent rationale of our social sense. It helps us in realising that human perceptions of reality and the world, of things, concepts and ideas, are shaped by deliberate human choices and linguistic reinforcement, rather than by natural laws or divine intention. A social construct, the anchor of this theory, represents the artefact of a specific group. To illustrate, intangible words like talent or brilliance, which in the overwhelming majority of cases represent little else than greater effort or the achievement of proficiency, are imbued with special significance and then tagged on to specific people separate them from the hoi polloi, resulting in the alteration of perceptions and behaviour of the masses towards such individuals. To be hard working is to be commonplace, to be brilliant is to be extraordinary. And to be called brilliant is even better. Language, as is obvious, plays a key role in the development of social constructs. The origins of present day social constructionist theories go back to the writings of Immanuel Kant. Kant argued for the existence of a world that was independent of human minds, thus implying that humans should not assert that they created the world. This world, he said, is without structure and is not divided into things and facts. Structure is imposed on the world by perceiving it and thinking of it in specific ways, as also by the adoption of particular, (rather than other), sets of beliefs about it. Vivine Burr (2003, p 2) and other advocates of social constructionist theory put forth the view that knowledge of constructionism enables individuals to adopt critical attitudes towards their conventional lenses for perceiving and understanding the world and their own selves. It provides humans with fresh ways of assessing ideas and things that are otherwise considered to be commonplace and accepted without demur. Numerous things like money, newspapers or citizenship are socially constructed and would not obviously have existed in the absence of society. Each of them furthermore could have well been differently constructed. This essay analyses and critiques the use of social constructionism by social workers in the understanding human behaviour. Specific emphasis has been given to the role of constructionism use in analysing commonly held perceptions and attitudes towards mental disorders. The study is segregated into three sections that sequentially take up the use of social constructionism for social workers in understanding human behaviour, its relevance in understanding mental disorders, and its areas of ambiguity and possible misuse. The Use of Social Constructionism to Understand Human Behaviour Social workers have two fundamental objectives, namely, (a) the strengthening of the ability of individuals and groups to cope with the many difficulties and challenges they confront in life and (b) the bringing about of improvements in various social and environmental circumstances in order to improve the satisfaction of human needs; especially of people from underprivileged and oppressed social segments. Social workers plan and attempt their various interventions through their understanding of environmental circumstances, the various reasons for development of such conditions, and the client system. Such knowledge and the consequent adoption of theoretic approaches significantly influence the point, the tool, and the nature of social work intervention. It becomes evident that understanding of the reality of the client environment is crucial, both to social work theory and to its practice. Theories of classical empiricism assert that the truth about the world is established and is independent of the individual. Social constructionism conversely puts forth the viewpoint that such truth, far from being independent of individuals, actually depends upon their thoughts, perceptions and beliefs. Whilst empiricists state that reality cannot be known separately from our elucidation of it, social constructionism messages that reality is constructed socially, with language being critical for the interpretation and construction of commonly accepted reality. It encourages people to question the widely held perception that conventional and accepted knowledge has sprung from objective and impartial examination of the world. It is in this sense opposed to the positivist epistemology of traditional science and spurs thinking individuals to constantly question their assumptions about the appearance of their environment and its various components. Objectivists assert that individuals make discoveries and find out about the reality of the world through the construction and testing of hypotheses via the actions of neutral observers, even as constructionists debunk such assumptions, arguing that the interests and values of observers can never be separated from their observations and are thus bound to influence the final construction of common perceptions about world realities. Gergen (1985, p 270), states that generation of ideas of reality is initiated by social, rather than individual, processes and that the touted objective reality of the positivist approach is actually the result of various social construction processes that are influenced by historical, political, cultural and economic conditions. Berger and Luckmann, (1966), state that individuals experience the world to be an objective reality, comprising of persons and events that exist separately of individual perceptions. Payne (1997), additionally states that reality, according to social constructionism, can be stated to be the guidance of behaviour by individual perceptions of knowledge and reality. Individuals arrive at shared perceptions of reality through the sharing of their knowledge via different social processes that first organise such knowledge and thereafter establish it by making it objective. Social and individual activity thus becomes habitual with individuals sharing their assumptions about their perceptions of reality. People behave in line with social conventions that are based on such shared knowledge. These conventions are furthermore institutionalised because of the agreement of many people on such understandings on different aspects of society. Such realisations and accords thereafter become legitimi sed by processes that integrate these ideas about reality into ordered and believable systems. Language provides the means through which individuals make sense of their environment, classify persons and events, and interpret new experiences. The shared reality of everyday life by different individuals distinguishes it from individual realities, (like dreams). Language helps individuals in sharing their experiences and making it available to others. Such sharing of reality leads to institutionalisation and thereafter to habitual ways of working. Habitualism in turn makes the behaviour of different individuals predictable, facilitates joint activity and perpetuates social control mechanisms. Knowledge is as such institutionalised within sub-groups, or at social levels, and significantly influences the behaviour of people. Shakespeare famously used his felicity with language to construct an illusionary reality about Jewish greed that persisted for centuries and shaped the perceptions and behaviours of millions of people towards the community. With such knowledge of reality being essentially constructed, it can change over time and diverge across cultural groups that embrace different perceptions and beliefs about human nature and development. Considering that the norms, beliefs, values, traditions, attitudes and practices of different cultural groups vary from each other, the social construction of their knowledge is also likely to differ significantly. An understanding of this fundamental principle can help social workers in their realisation of the different perceptions, attitudes and behaviours of different individuals towards similar social phenomena or stimuli. Social constructionism helps social workers in adopting critical stances towards established assumptions that reinforce the interests of powerful and dominant social groups and assists them in realising that the world has come about because of historical processes of communication and negotiation between groups and individuals. Gergen (1985, p 266), states that people see the world through the eyes of their particular communities and cultures and respond accordingly. Established assumptions, understandings and behaviours of people are sustained by social, political, economic and moral institutions. Social workers should, through its application, be better able to understand the various dimensions of reality within such individual thoughts, perceptions and beliefs. Social workers, the writer feels, need to realise that social understanding is finally the combined result of various human understandings through the operation of circular processes, wherein individuals contribute to the construction of social meaning within social structures of societies through processes of institutionalisation and legitimisation. Societies consequently create conventions through the participation of individuals in their structures, which, in turn influences the behaviours of people. Spirals of constantly moving influences build and rebuild the conventions that people adopt and by which they live. Social constructionism allows social workers to question dominant structures of knowledge and understand the impact of culture and history. Social workers understand the requirements of humans by and large through the application of specific ideological, ethical, political and economic approaches. An understanding of social constructionism can help them in understanding the responses behind the actions of both dominant and vulnerable groups of society and decide upon the adoption of the best suited routes for bringing about social change. Social Constructionism and Mental Illness Much of modern societys perceptions about mental ailments are influenced by the medical and psychological models. These state that medical illnesses are real; they concern disturbances in thoughts, experiences, and emotions that can be serious enough to cause functional impairment in individuals. Such ailments make it difficult for individuals to sustain interpersonal relationships and conduct their jobs. They can also sometimes result in self destructive actions, including suicides. The more serious of such illnesses, like extreme depression and schizophrenia, can often be chronic and lead to serious disability. Social constructionism argues that such perceptions about mental ailments are caused by specifically constructed vocabularies of medical and psychological models, which are replete with elaborate terminologies for mental disorders and focused on deficits. Walker, (2006), states that vocabularies of medical and psychological models, including the concept of mental illness itself, are essentially social constructions. They are made up of terms that describe deficits and diseases and perceive human beings as things that can be examined, diagnosed and treated, much in the manner of machines. Such perceptions (a) lead to obsessions with compliance, (b) distinguish between normal and pathological states, (c) position practitioners as experts, and (d) represent clients as passive and obedient objects of treatment. Recommended treatments focus on elimination of symptoms, support established paternalistic roles, and are not focused on actual client needs. Social constructionism, the writer fe els, can help social workers in understanding the destructive illusions that have been created by existing medical and psychological models and deficit based language. Examined from the perspective of linguistics, reified categories like bipolar disorder and schizophrenia are defined by clusters termed as symptoms; schizophrenia for example is concerned with the occurrence of audio hallucinations. Such terms have come about due to the creation of consensus among doctors and psychologists and persist because of convention. Mental illnesses are often described by such specialists in terms akin to physical ailments like diabetes, where individuals manage their lives with specific medications; these comparisons are used to explain the working of medications and to make diagnosis and recommended treatment for mental ailments acceptable to clients. Analogies like these however do appear to the writer to be forced and even trifling considering that discussions about thoughts and feelings of individuals concern their identities and not their bodies. Social workers need to understand that the vocabularies of medical and psychological models essentially position clinicians as the most suitable interpreters of client experiences. Even superficially docile terms like clinical or treatment plans establish contexts where clients are perceived to be abnormal or having pathologies, even as clinicians are established as authorities with abilities to perform interventions for assisting clients in overcoming their pathologies. With the power of definition lying with clinicians, the labelling of people as mentally ill pushes them to the borders of society and takes away from them their intrinsic rights and privileges. Social constructionism helps social workers in understanding that whilst political and human pressure has helped in eliminating the incarceration of the mentally ill in mental hospitals, the distinction created by vocabulary on mental illness leads to the movement of foci of power to clinicians and undermines efforts for self determination and community integration. Such medical and psychological vocabularies constitute obstacles to more inclusive mental health programmes and undermine social understanding of people with mental disorders. Gray Areas Social workers need to however recognise the gray areas that surround social constructionist theory. Dominelli (97) states that social workers are ironically likely to regulate the social construction of the children of poor families, with whom they work extensively, by giving credibility to the dominant, white, heterosexual, nuclear family model. The writer feels that the casual application of the theory for the debunking of each and every thing, including important issues like culture and community, can lead to confusion and dilute the focus of social workers. Race and religion, for example, are essentially social constructs of dominant power groups but that does not take away from the fact that they exist and are not expected to disappear because of critical analysis by social constructists. Wanton overdoing of social construction has often resulted in methodologically substandard work, wherein scholars have spent time in libraries, worked on some novels and then put forth findings that the common images and metaphors in them were social constructions with wide relational powers in the reality, which such novels attempted to represent. Roche and Barnes Holmes (2003) state that the strength of social constructivism is also its weakness; its deconstructive methods dissolve the solutions as well as the problems from which they emerge. Social constructions surround us and include diverse aspects like racism, child abuse, crime, and disease. The writer feels that these things do not become unreal because of their social construction; even though the dominance of construction processes may differ between each of them.Spending a great deal of time in showing that most things are social constructs can well be little other than wasted effort. The large body of doctors and psychologists are again unlikely to give up their vocabulary because constructionists do not believe in them. Conclusions It is evident from the preceding discussion that the ongoing debate and dialogue on social constructionism has facilitated a whole new way of looking at established and accepted realities. With regard to the theory and practice of social work, the use of constructionism can help social workers in understanding how dominant groups have for long institutionalised constructs like race, age, gender, and physical and mental disability to perpetuate models of oppression and discrimination. Students and practitioners of social work, whilst making use of this theory, will however do well to consider that excessive stress on constructionist language and downplaying of materiality may well be counterproductive and result not only in idle discourse but in superimposition of their socialised views on vulnerable social segments. Social workers who participate in what they feel are social constructs could also end up questioning the relevance of their work. They may thus have to battle with their being engaged in phony actions and be adversely affected by the creation of manipulative sensibilities. Social workers must try to ensure that the theory is used practically for widening their knowledge and clarifying different aspects of human behaviour, yet refrain from making it irrelevant and trivial.