Love Song of J. Alfred Prufrock Essay: An Analysis -- Love Song J. Alf

An Analysis of The make out Song of J. Alfred Prufrock The general fragmentation of The Love Song of J. Alfred Prufrock is obvious. The poem seems a perfect example of what Terry Eagleton calls the modern transition from metaphor to metonymy unable any(prenominal) longer to totalize his experience in some heroic figure, the bourgeois is forced to let it trickle away into objects related to him by sheer contiguity. Everything in Prufrock trickles away into parts related to 1 another only by contiguity. Spatial progress in the poem is diffident or deferred, a scuttling accomplished by a pair of claws unembodied so violently they remain ragged. In the famous opening, the evening is spread out against the sky / Like a patient etherised upon a table, and the simile makes an equation mingled with being spread out and being etherised that continues elsewhere in the poem when the evening, now a bad patient, malingers, / Stretched on the floor, here beside you and me. There it sleeps so peacefully / Smoothed by long fingers . . . . This suspension is a rhetorical as well as a spatial and emotional condition. The streets that follow uniform a tedious argument / Of insidious intent lead not to a conclusion but to a question, a question too raise even to ask. Phrases like the muttering retreats / Of restless nights combine physical blockage, emotional unrest, and rhetorical maundering in an equation that seems to make the human being a combination not of angel and beast but of road-map and Roberts Rules of Order. In certain lines, metaphor dissolves into metonymy before the readers eyes. The yellow fog that rubs its back upon the window-panes appears clearly to every reader as a cat, but the cat itself is absent, repr... ...becomes a collection of individual parts, just as the poems human denizens had been little more than parts And I have know the eyes already, known them all And I have known the arms already known them all. The instantaneous movement from part to whole, from eyes, arms, evenings, mornings, to all, expresses the emptiness between, the gap between dispersed parts and an oppressive whole made of purely serial repetition. The very reduction of human beings to parts of themselves and of time to episodes makes it impossible to conceive of any whole different from this empty, repetitious an. As Burke says, metonymy substitutes quantity for quality, so that instead of living life-time Prufrock feels I have measured out my life with coffee spoons. Works Cited Michael North, The Political Aesthetic of Yeats, Eliot, and Pound. Cambridge Cambridge UP, 1991.

Brothers of the Bible Essay -- Christianity God Jesus Cain Abel Essays

Brothers of the BibleThe Old Testament sibling rivalries between Cain and Abel, Esau and Jacob, and Joseph and his cronys were similar in some ways and divers(prenominal) in others, but they all hold lessons for us today, for brothers today still face many of the same problems in life that challenged brothers thousands of years ago.Cain and Abel were in a situation much more unique than Esau and Jacob, and Joseph and his brothers faced, for the society they lived in was extremely small, and they each had a direct relationship with God. As the book of Genesis tells us, Cain was the depression born son of Adam and Eve. Their next son was a boy whom they named Abel. As Cain and Abel grew up both took responsibilities for making a living. Abel took care of the sheep and Cain became a farmer. (Genesis 47)Both brothers in the space of time began to offer sacrifices unto God. Cain, being a farmer, offered the produce of his fields, and Abel offered the first-born sheep with its fat. God had respect for the offering of Abel but rejected the offering of Cain. It thusly comes as something of a surprise that God accepts Abel?s offering but not Cain?s. Two puzzles emerge (1) We are not told how Cain discovered that neither he nor his offering was accepted. Given God?s way of responding in the story, Cain may have told directly. (2) No rationale is given, hence God?s action appears arbitrary (Abingdon, 373). The biblical text gives no explicit reason for God?s preference for Abel?s offering. This has given rise to speculation. (Doubleday) And envious of his brother so tempestuous Cain that he killed him. Cain?s response ? the downcast face ? reveals more the idea of dejection, feelings associated with rejection, than anger. Cain must care about what God thinks of him and his sacrifice. But the basic issue becomes not that Cain acts in a dejected fashion, but how he responds to God?s interaction with him about his dejection. That God responds at all reveals a divine p ush for Cain. (Abingdon, 373)When God confronted Cain with what he had done and asked, ?Where is Abel your brother Cain replied, ?Am I my brother?s keeper (Genesis 415) The answer is yes, and relates to Esau and Jacob, Joseph and his brothers, and to us today, for we are all our brother?s keeper. We live our lives in close relation to our family, neighbors, friends, and even people we only casually me... ...howing us that when the ancient Israelites got involved in sibling rivalries they didn?t fool around, they also illustrate for modern day readers how harmful parental favoritism can be. Today?s parents should shamble every effort to carry on their children equally, for the psychological consequences may be severe if they don?t. Finally, these Old Testament stories demonstrate to us today that sibling rivalries can be controlled if brothers or sisters make efforts to treat one another fairly. They show us as well that it is very important for siblings to forgive one another if their rivalries lead to hard feelings or even lengthy estrangement. BibliographyAbingdon. The New interpreter?s Bible, Volume 1. Nashville, TN Abingdon Press, 1994.Chait, Israel. ?Joseph and His Brothers.? Online. Available http//www.mesora.org/_private/mesora.html. 20 June 2001. Doubleday. The Anchor Bible Dictionary, Volume 1. New York Doubleday Dell Pulbishing group, 1992.Smith, Dictionary of the Bible. London, 1893.The dedicated Bible. New York Thomas Nelson Publishers, 1983.White, Ellen G. Patriarchs and Prophets. Washington D.C. Review and Herald Publishing Association, 1958.

United States Involvement in The Second World War (WWII) Essay

World War IIAs totalitarian sates emerged into power, the United States got involved with World War II to help control these groups and to put up democracy in the atomic number 63an theatre of the world. The party with the most power at the time was the Nazi Party, guide by Adolf Hitler. This socialist party was led by a powerful dictator who broke away from the League of Nations and began to conquer vast amounts of territory at a fast rate. The United States treasured to leave unusual affairs alone in fear of another world war. The United States could not avoid the fact Hitler was taking over Europe and help was needed. The United States became fully involved in the European theatre of World War II when Hitler led his armies on a series of wars, taking over Denmark, Norway, Belgium, Holland, northern France, and by breaking the Nazi-Soviet pact. The United States, under the presidency of Franklin D. Roosevelt, wanted to remain neutral and wanted to stay out of foreign affairs. People like Lindbergh strongly opposed any aid to foreign affairs, but Roosevelt felt American security and Democracy was in jeopardy if no help was given. As Hitler began his campaigns in Europe, especially in Poland, the United States sent aid to France and Britain to resist the Nazis. Germany defeated Poland and easily took over weaker countries, sometimes without Keith 2firing a single shot as in Czechoslovakia. The United States remained...

STAR: :: essays papers

STAR One such choose is called Tennessees Student Teacher Achievement Ratio (STAR) Project. This make was made in an effort to find out the best number of bookmans for one teacher to teach. STAR was a large-scale, four-year, longitudinal, experimental study of reduced family size (Reduce course of study Size Now, 2003 p. 1). This project kept track of 11,600 Tennessee students in 76 schools (Small Class Size, 1999). This study found out a lot of ship canal that small physical bodyes are beneficial. STAR reported in 1997 that students placed in classes of 13 to 17 children, throughout their K-3 years, outperformed students in standard classes of 22 to 25 (Small Class Size, 1999). It was found that if students are placed in smaller classrooms from kindergarten to third grade, they will perform better than students in regular sized classrooms. This is true if the students return to a regular sized classroom for forth grade as well (Small Class Size, 1999). The study found tha t as long as the student dog-tired a full three years in a small classroom, the advantages would be seen. It has also been reported by STAR that the students in the smaller classes were 6 14 months ahead of the students in regular size classrooms. This large gap shows that it is much easier for students to comprehend information in smaller classrooms. A few another(prenominal) benefits from small classes were found, for example, students in small classrooms are 7% more likely to graduate on time. It was also found that students in small classrooms are 4% less likely to drop out of high school (Small Class Size, 1999). Over all, this study showed that lowering class size substantially improved student achievement and was especially effective for poor children (Small Class Size Education Reform that works, 2003 p. 1). With all these positive effects shown by reducing class size, class size reduction should be strongly considered. North Carolina Lab Schools Tennessees Student T eacher Achievement Ratio (STAR) Project is not the only study that has been conducted on the issue of class size. North Carolina has also conducted a study on this issue. North Carolina established three lab schools for the purpose of providing smaller classes (Harman, 2002). Classes for kindergarten thru wink grade range from 14 21 students and for third grade thru fifth grade students, the class size ranged from 11 22.

Problems of Standardized Tests for Writing Teachers Essay -- Standardiz

As a teacher of English at the High School level, and therefrom an teacher of compose, one is faced with a myriad of problems that seem to fester in the teachers mind without answer. The problems, or shall we say challenges, that a pen teacher faces can include, but are not limited to, the validity of standard assessment tools, enounce regulations for the style of composition taught, institutional standards set forrader by the particular district one teaches in, the common problem of structure versus content in assessment, and the unchangeable issues students deal with at home and in their introductory theme courses. Each of the problems stated offer the teacher a series of challenges that can grow to seem insurmountable, though the most difficult of all of the challenges, especially in my young career as a teacher of paper, is the state mandated Regents and English Language Arts examinations. While the standardized tastes are designed as benchmarks for a grade level to have met, they are problematic for the writing teacher in several federal agencys.Aside from the problems one faces due to the pressure of the exams, the writing instructor must also deal with the inevitable question of why should writing be taught, and how should it be taught with the inherent roadblocks built into the current New York distinguish bringing up system? On one hand, the application of various pedagogies is essential to examine, though if the instructor has not decided why he or she should be learn the material in the first place, the actual instruction will collapse. In other words, the teacher must know why he or she is belief writing before that teacher examines how to teach writing. My intentions, though, are not to convince anyone of my philosophie... ...hing of literature, character, expository writing, persuasive writing, personal writing, creative writing, and all other tasks lumped into what the state refers to as English Language Arts. At this point in my ca reer as a teacher, just one full year experience, I catch much often than not that I have not come up with answers for the many questions involved with the realm of writing in the shadow of the exam. Furthermore, the answers that I do test seem to always fall short in one respect or another. Thus my education continues. Most teachers denounce the test as something to deal with in a most unfortunate way, though in my optimistic youthful career, I hope to find a way to utilization the exam as a tool to foster writers. Complaining about the exam wont change the fact that it exists, so we as writing teachers must accept the challenges we face as opportunities to succeed. Problems of Standardized Tests for Writing Teachers Essay -- StandardizAs a teacher of English at the High School level, and therefore an instructor of writing, one is faced with a myriad of problems that seem to fester in the teachers mind without answer. The problems, or shall we say challenges, tha t a writing instructor faces can include, but are not limited to, the validity of standard assessment tools, state regulations for the style of composition taught, institutional standards set forth by the particular district one teaches in, the common problem of structure versus content in assessment, and the unchangeable issues students deal with at home and in their previous writing courses. Each of the problems stated offer the instructor a series of challenges that can grow to seem insurmountable, though the most difficult of all of the challenges, especially in my young career as a teacher of writing, is the state mandated Regents and English Language Arts examinations. While the standardized tests are designed as benchmarks for a grade level to have met, they are problematic for the writing teacher in several ways.Aside from the problems one faces due to the pressure of the exams, the writing instructor must also deal with the inevitable question of why should writing be taugh t, and how should it be taught with the inherent roadblocks built into the current New York State education system? On one hand, the application of various pedagogies is essential to examine, though if the instructor has not decided why he or she should be teaching the material in the first place, the actual instruction will collapse. In other words, the teacher must know why he or she is teaching writing before that teacher examines how to teach writing. My intentions, though, are not to convince anyone of my philosophie... ...hing of literature, character, expository writing, persuasive writing, personal writing, creative writing, and all other tasks lumped into what the state refers to as English Language Arts. At this point in my career as a teacher, just one full year experience, I find more often than not that I have not come up with answers for the many questions involved with the realm of writing in the shadow of the exam. Furthermore, the answers that I do test seem to alw ays fall short in one respect or another. Thus my education continues. Most teachers denounce the test as something to deal with in a most unfortunate way, though in my optimistic youthful career, I hope to find a way to use the exam as a tool to foster writers. Complaining about the exam wont change the fact that it exists, so we as writing teachers must accept the challenges we face as opportunities to succeed.

Problems of Standardized Tests for Writing Teachers Essay -- Standardiz

As a teacher of slope at the High School aim, and therefore an instructor of composing, sensation is approach with a myriad of problems that appear to fester in the teachers mind without answer. The problems, or shall we say challenges, that a writing instructor faces derriere include, just are non limited to, the validity of standard assessment tools, state regulations for the style of composition taught, institutional standards set forth by the accompaniment territory one teaches in, the common problem of structure versus content in assessment, and the unchangeable issues students vision with at home and in their previous writing courses. separately of the problems give tongue to offer the instructor a series of challenges that can grow to seem insurmountable, though the most difficult of all of the challenges, especially in my recent occupational group as a teacher of writing, is the state mandated Regents and English style Arts exameninations. While the standardi zed shields are designed as benchmarks for a social class level to have met, they are problematic for the writing teacher in several ways.Aside from the problems one faces due to the pressure of the exams, the writing instructor essential besides deal with the inevitable question of why should writing be taught, and how should it be taught with the inherent roadblocks built into the current New York State education dodge? On one hand, the application of various pedagogies is essential to examine, though if the instructor has not decided why he or she should be teaching the poppycock in the first place, the actual instruction will collapse. In other words, the teacher must know why he or she is teaching writing originally that teacher examines how to teach writing. My intentions, though, are not to convince anyone of my philosophie... ...hing of literature, character, expository writing, persuasive writing, personal writing, creative writing, and all other tasks lumped into what the state refers to as English Language Arts. At this point in my career as a teacher, just one full year experience, I find more ofttimes than not that I have not come up with answers for the many questions involved with the realm of writing in the shadow of the exam. Furthermore, the answers that I do test seem to always fall short in one respect or another. Thus my education continues. Most teachers denounce the test as something to deal with in a most unfortunate way, though in my optimistic youthful career, I hope to find a way to use the exam as a tool to foster writers. Complaining about the exam wont change the fact that it exists, so we as writing teachers must study the challenges we face as opportunities to succeed. Problems of Standardized Tests for Writing Teachers Essay -- StandardizAs a teacher of English at the High School level, and therefore an instructor of writing, one is faced with a myriad of problems that seem to fester in the teachers mi nd without answer. The problems, or shall we say challenges, that a writing instructor faces can include, but are not limited to, the validity of standard assessment tools, state regulations for the style of composition taught, institutional standards set forth by the particular district one teaches in, the common problem of structure versus content in assessment, and the unchangeable issues students deal with at home and in their previous writing courses. Each of the problems stated offer the instructor a series of challenges that can grow to seem insurmountable, though the most difficult of all of the challenges, especially in my young career as a teacher of writing, is the state mandated Regents and English Language Arts examinations. While the standardized tests are designed as benchmarks for a grade level to have met, they are problematic for the writing teacher in several ways.Aside from the problems one faces due to the pressure of the exams, the writing instructor must also deal with the inevitable question of why should writing be taught, and how should it be taught with the inherent roadblocks built into the current New York State education system? On one hand, the application of various pedagogies is essential to examine, though if the instructor has not decided why he or she should be teaching the material in the first place, the actual instruction will collapse. In other words, the teacher must know why he or she is teaching writing before that teacher examines how to teach writing. My intentions, though, are not to convince anyone of my philosophie... ...hing of literature, character, expository writing, persuasive writing, personal writing, creative writing, and all other tasks lumped into what the state refers to as English Language Arts. At this point in my career as a teacher, just one full year experience, I find more often than not that I have not come up with answers for the many questions involved with the realm of writing in the shadow of the exam. Furthermore, the answers that I do test seem to always fall short in one respect or another. Thus my education continues. Most teachers denounce the test as something to deal with in a most unfortunate way, though in my optimistic youthful career, I hope to find a way to use the exam as a tool to foster writers. Complaining about the exam wont change the fact that it exists, so we as writing teachers must accept the challenges we face as opportunities to succeed.

Organizational Epistemology

Running Head ORGANIZATIONAL EPISTEMOLOGY 1 Organizational Epistemology St. Rachel E. Ustanny University of capital of Arizona ORGANIZATIONAL EPISTEMOLOGY 2There atomic number 18 different perspectives about the starting time of fellowship, which have influenced the training of concepts such as a priori and a posteriori truth, epistemic regress, and unintellectual perceptionDescartes (as cited in Cooper, 1999) argued that there are certain undeniable truths, which are obtained from our senses Feldman (2003) illustrious that truth is obtained through one of or a combine of sextette means perception, memory, testimony, introspection, reasoning, and rational insight Feldman (2003) also account that evidentialists believe that propositions must be substantiated Bonjour (1978) articulated that truth is based on the existence of a priori familiarity, which is prove by engaging in epistemic regress Schnapper (2009) noted that modern democracy calls for greater equality, including the recognition and acceptance of all perspectives as truth and Webb (2007) reported that truth is that which is naturally experienced. In light of these varying perspectives about the origin of truth or familiarity, one cannot deny that the study of epistemology is very important to the development of new information, and socioeconomic progress.From an organizational perspective, epistemology provides a frame exercise for critically analyzing and planning for the heed and leadership of coeval businessesThe change in the mode of production to that of friendship work as reported by Drucker (1999) points to the need for contemporary organizational leaders to manage acquaintance as a means of increasing productivity. This mail service underscores the importance of deconstructing the origin of experience that workers produce on a daily basis. Epistemological Theories The four-fold perspectives about the origin of knowledge have stimulated frequently criticism and skepticism ab out the validity and generalizability of epistemological theories. Nevertheless, this situation has continued to fuel the development of new theories, which have contributed to ORGANIZATIONAL EPISTEMOLOGY 3 the persistence of the epistemological debate over several centuries, and influenced its applicability to contemporary social problems.New theories about the origin of knowledge are still emerging as ships company is faced with unique challenges and alternate ways of learning and testing validity. Natural epistemology and the knowledge work theories go out be examined as a means of garnering a better arrangement of how modern society deals with and conceptualizes knowledge and uses it to improve social structures and systems. Four longstanding knowledge theories will also be discussed to facilitate an paygrade of the influence of past knowledge theories on contemporary problemsthese four theories are charlatanism, rationalism, pragmatism, and relativism. Naturalized episte mology challenged the belief that one has to engage in epistemic regress to free truth.It was proposed that truth is ruled by scientific investigations and explanations (Feldman, 2003, p. 167). The tools, methods, and principles of science provide epistemologists with the means of testing and justifying knowledge, because machinery such as a lie detector enables contemporary investigators to examine individuals reactions (heartbeat, sweat production, and levels of anxiety) to determine if they are being truthful about a situation. This approach directly contradicts empiricism, which articulated that sensual perceptions enable earth beings to determine truth. In this case, a lie detector would not be necessary to determine truth as the investigator would be able to use his or her senses to detect truth and untruth.While there is some merit in the empiricists approach, naturalized epistemology presented a replicable method that is less likely to fail due to benevolent error. no esis work as argued by Drucker (1999) represents a shift in the nature of production from being purely manual as was contended by anxiety theorists of the 20 th century (p. 79). This shift has increased the significance of epistemology in the workplace in that ORGANIZATIONAL EPISTEMOLOGY 4 managers are forced to contend with the sources and origin of knowledge that workers possess as a means of enhancing companies capacities to improve the productivity of the knowledge worker as was done by Taylor during the heyday of manual work. fellowship work has challenged the society to come to terms with the importance of epistemology in everyday life and to find ways of optimizing it for development. Knowledge commission is proposed by Wong and Aspinwall (2004) as a strategy for increasing the productivity of the knowledge worker, but despite this there are still challenges as it relates to those who possess tacit knowledgethe major job for companies is the loss of productivity advances w hen the tacit knowledge worker leaves. It has therefore become increasingly important to find out how individuals gain knowledge in the origin place, and then attempt to replicate those actions that are engaged in on a daily basis, which optimizes productivity, efficiency, and effectiveness.One cannot solve the epistemological problems of the contemporary workplace without reflecting on earlier conceptions about epistemology as articulated by empiricists, rationalists, pragmatists, and relativists. Empiricism argued that knowledge is derived from human sensual experiences and perceptions (Cooper, 1999, p. 117). This view is quite the opposite of rationalism, which contended that knowledge existed (a priori) before humans experienced it therefore individuals derived knowledge out of necessity, which is later universalized if there are no exceptions (Cooper, 1999, p. 166). Pragmatism challenged empiricism and rationalism by arguing that the a posteriori and a priori conceptions of tr uth are false because knowledge is derived from practice, which results in the formulation of theories and provides opportunities for continuously evising and reformulating the theory to improve practice (Webb, 2007, p. 10691070). Relativism opened up the epistemological discourse to multiple perspectives of truth, so that knowledge is seen as socially constructed, experiential, dynamic, and variableThere is no ORGANIZATIONAL EPISTEMOLOGY 5 single truth that guides the solution to problems and knowledge is gained from all of the mingled means articulated by individuals, and so the empiricist is no more correct than the rationalist, nor the pragmatist, nor the natural epistemologist. There is merit in all perspectives and all must be considered when seeking justifications for the truth (Schnapper, 2009, p. 177).In light of the latter argument, watchfulness theorists must look to a wide range of epistemological perspectives to increase leaders understanding about knowledge work and how to increase its productivity. The tacit and explicit knowledge that workers possess is founded in first principles, as articulated by empiricists, and rationalists as headspring as obtained from practice that the worker encounters as he or she carries out their dutiesthis (latter) pragmatic source indicates that each worker has the opportunity to discover truth in the execution of his or her duties. The fact that empiricism, rationalism, and pragmatism present valid perspectives about the sources of the knowledge workers knowledge indicates that there are multiple sources of truth, which contributes to the theory of relativity of tacit knowledge work.Application of Knowledge to Organizational Leadership and Management The shift in the 21st century from manual to knowledge work has necessitated that management theorists and leaders critically examine and develop means for measuring and increasing productivity. This has contributed to the need for increased attention to differe nt forms of knowledge, particularly distinguishing tacit and explicit knowledge to enhance management theorists abilities to ravish the steps and processes involved in producing specific outputs (Manyika, 1996). Tacit knowledge is particularly difficult to capture, because it is the know-how that individual workers possess that they acquired as a result of their experience with particular tools, and their responses to unique challenges that stimulated them to innovate. ORGANIZATIONAL EPISTEMOLOGY 6Making tacit knowledge more public within organizations is critical to the approach of productivity and succession planningAccording to Ambrosini and Bowman (2001) tacit knowledge in particular may block adaptation to changes in the environment, hinder macrocosm and lead to the continuation of inferior work practices (p. 812). It requires that organizational leaders examine epistemological theories to get a better understanding of the foundation of the know-how that individual knowledge workers possess. Pragmatism is the epistemological theory that facilitates the most likely explanation for the origin of tacit knowledge in organizations as according to Ambrosini and Bowman (2001) tacit knowledge is context specific, is typically acquired on the job or in the situation where it is used (p. 13) so pragmatists belief that theory emerges from practice and is applied back to it with the misadventure of revising and reformulating it presents an explanation of tacit knowledge originating in experiences as they are encountered. Senge (2010) and Drucker (1999) have been my most influential theorists because of the fact that their propositions have helped to explain and present solutions to the challenges liner my organization. They argued that there are methods that can be used to help increase productivity of knowledge workers in an ever-changing world, which are aimed at measuring and up(a) the contribution of knowledge to organizational success.If companies fail to capture the tacit knowledge of workers, they are bound to face periods of slump when such workers leave the organization temporarily or permanently, as well as fail to make significant advances, because workers are not keeping abreast of new knowledge. The effective development of knowledge-based companies therefore depends on the implementation of strategies for standardizing and sacramental manduction such knowledge. In addition, there is a general need for the firm to control productivity so as to divert the possibility of being held at ransom by employees. ORGANIZATIONAL EPISTEMOLOGY 7 Converting companies to learning organizations was proposed by Senge (2010) as a means of increasing productivity and sharing knowledge.Five disciplines were proposed for solving the productivity challenges that face contemporary organizations personal mastery, mental models, shared visions, team learning, and systems thinking. It is believed that the learning organization sought to create holis tic changes in companies so that knowledge could be better managed, and all stakeholders could see that success was dependent on the relationship among the individual departments and the organization as a embodied entity (p. 2). It is important to note that in the learning organization, the tacit knowledge and skills that workers possess, is represented by personal mastery, and is shared with other workers and the organization through team learning. Knowledge management was proposed as a strategy for restoring power, over production, to the organization.Wong and Aspinwall (2001) noted that a knowledge management implementation framework should have five characteristics (1) a hit structure on how to conduct and implement knowledge management, (2) clear distinction among the types of knowledge to be managed, (3) highlight the necessary knowledge management processes or activities involve to manipulate knowledge, (4) include the factors that will affect performance, and (5) provide a balanced view between the role of technology and human beings in knowledge management (p. 100). The knowledge management implementation framework serves as a strategy for reducing the autonomy of the knowledge worker, while increasing the control of the organization over productivity. Unlike the learning organization, knowledge management does not seek to create holistic change in the company, but isolates knowledge work as an cheek of production, and identifies the elements that are necessary for management to manipulate so as to increase productivity as was done in the time of Taylor (Drucker, 1999, p. 80). ORGANIZATIONAL EPISTEMOLOGY 8The in store(predicate) of Epistemology in Organizational Leadership Epistemology has an important role to play in the development of human services organizations. The concept of good governance that guides the effective management of such organizations articulates some of the productivity issues addressed by Drucker (1999). In the case of my org anization, productivity is hindered by the fact that knowledge about specific critical aspects of work is possessed by the controller who does not welcome succession planning, responds negatively to queries from the age of directors, works in isolation, and makes decisions for others and their departments unilaterally.This situation has contributed to inefficiency and ineffectiveness in a outcome of core areas of work, and as argued by Ambrosini and Bowman (2001) contributes to inferior work practices (p. 812). Good governance argues that successful management is characterized by accountability, transparency, participatory leadership, and responsiveness. This is reiterated by Drucker (1999) when he noted that productivity was curtailed by knowledge workers autonomy in deciding the task, and having unilateral control over the production processThe work done by the accountant is knowledge work and the fact that it is held only by him contributes to a situation where the organizatio n is held at ransom.If there are opportunities for the improvement of the accounting function, this is hindered because of the lack of glide slope by the organization to it, and the general lack of responsiveness to good governance practices. In the case of my accountant, deciding what to purchase without consultation, and refusing to answer questions posed by the board directors contributes to productivity problems. Drucker (1999) noted that overcoming this situation requires changes in attitude not only on the part of the individual knowledge worker, but on the part of the in all organization (p. 92). ORGANIZATIONAL EPISTEMOLOGY 9 The problems with the accountant articulated above can be solved by one of cardinal or a combination of the following approaches. These recommendations were derived from weeks five and six discussion questions.These discussions enabled me to have a better understanding of the needs and challenges of my organization, and provided me with the opportunit y to evaluate the company and make recommendations for its improvement. The following two recommendations represent the possible actions that I may undertake to increase organizational productivity (1) reform the company to that of a learning organization, which takes a systems approach to productivity, thus the failure of accounts is not seen as an isolated element, but is the responsibility of all employees and departments, therefore all employees see it as critical to learn the tacit knowledge possessed by the accountant so that they are better poised to recommend changes.When all employees have a shared vision, greater pressure will be placed on the accountant to be accountable, transparent, and participatory in his leadership and or (2) develop a knowledge management system to capture all of the job roles that are assigned to the accountant and the various steps that he undertakes to fulfill themThere will be need to integrate feedback components with the clinic nurse, statisti cal clerk, and clinic receptionist, before commodities can be purchased and in order to successfully meet his reporting obligations he must answer specific questions about the financial spatial relation of the organization, which will automatically be shared with the board directors. Such a system could eliminate the lack of transparency, participation, and accountability that has curtailed efficiency and effectiveness. The implementation of a knowledge management system would also help the organization to be better operated as a learning organization, as the steps for each task that is performed by the accountant would be accessible to leadership, which could be used to teach others by way of team learning strategies. ORGANIZATIONAL EPISTEMOLOGY 10The future of management of human service organizations in the knowledge worker age is not totally distinct from traditional epistemologyit integrates critical concepts of the past to help solve new and emerging challenges. Empiricism, r ationalism, pragmatism, and relativism are four of the longstanding epistemological concepts that guide management practitioners about the origin of tacit knowledgeOn one hand know-how originates from the theoretical foundations of empiricism and rationalism as seen in the in the knowledge that individuals obtain through formal education that prepares them to fit into the workplace and on the other hand it originates from the encountered experiences in the workplace.Both views are correct and hence when theorizing about the origin of knowledge in knowledge work, management theorists must be mindful that there are multiple valid perspectives. ORGANIZATIONAL EPISTEMOLOGY References Ambrosini, V. & Bowman, C. (2001). Tacit knowledge Some suggestions for 11 operationalization. daybook of Management Studies, 38(6), pp. 811-829. Retrieved from http//web. ebscohost. com. ezproxy. apollolibrary. com/ehost/pdfviewer/pdfviewer? sid=e9e 776b0-e4f1-46a2-af57-b1403102e01b%40sessionmgr112&vid=2& hid=107 Bayer, B. (2007). How not to refute Quine Evaluating Kims Alternatives to Naturalized Epistemology. The Southern Journal of Philosophy, 45(4), 473-495. Retrieved from http//search. proquest. com. ezproxy. apollolibrary. com/docview/218154099? accountid=35 812 Bonjour, L. (1978).Can empirical knowledge have a foundation? American Philosophical Quarterly, 15(1), 1-13. Retrieved from http//www. williams. edu/philosophy/fourth_layer/faculty_pages/jcruz/courses/Bonjour(1978). pdf Cooper, D. (1999). Epistemology the classic readings. United Kingdom Blackwell. Drucker, P. F. (1999). Knowledge-worker productivity The biggest challenge. atomic number 20 Management Review, 41(2), 79-94. Retrieved from http//web. ebscohost. com. ezproxy. apollolibrary. com/ehost/pdfviewer/pdfviewer? sid=d0b 953c0-25c0-4ce2-acc3-a2eb62ec1545%40sessionmgr114=2=106 Feldman, R. (2003). Epistemology. New Jersey Prentice Hall. Manyika, J. (1996).The coming imperative of the worlds knowledge economy. The Fin ancial Times, 17. Retrieved from http//go. galegroup. com. ezproxy. apollolibrary. com/ps/i. do? =GALE%7CA145813050=2. 1 =uphoenix=r=GPS=w Moser, P. & vander Nat, A. (Eds. ), Human knowledge classical and contemporary approaches. New York Oxford. ORGANIZATIONAL EPISTEMOLOGY 12 Schnapper, D. (2009). Relativism. Society, 46(2), 175-179. doi10. 1007/s12115-008-9181-6 Senge, P. M. (2010). The fifth discipline The art and practice of the learning organization. demarcation Book Summaries, 1(1), pp. 1-8. Retrieved from http//ehis. ebscohost. com/eds/pdfviewer/pdfviewer? sid=05ba5549-4ada-47b6-aca7

The Killer Disease

The importance of selective informationbase perplexity is high since it decides the importance of opposite results obtained in the past for improving results in future and therefore it can be seen that improvement of tone of voice is dependant in part on the quality and application of entropybases within the organization. One of the leading reasons for death in United States is cardiovascular disease and agree to Centers for Disease Control and Prevention the leading reason for death in the country is acute myocardial infarction. accord to available figures, this results in 40 percent of all deaths. In general about 900,000 patients are diagnosed with the disease and about 225,000 of them die. One of the saddest points about the whole unwrap is that of them 125,000 pass away before receiving any medical care. These unfortunate incidents led to the formation of a core team for acute myocardial infarction by the Joint Commission for the Accreditation of Health Care Practitioner s the recommendations of this committee were adopted into practice by Meridian Health.This hospital established a cardiac care border for this in 2004 which developed a process for the improvement of care. The attempt was to look into two specific measures against AMI and this was to administer aspirin and a beta blocker to the patients at the time of their admission to the hospital when they were suspected to be having AMI. (Quinn Mannion, 2005) The implementation of this process took a little time and in December 2004, the second group of congestive heart failure process improvement team started implementing the decision.This was with the assistance of the information technology department and the compliance was with the decision to use angiotensin converting enzyme, otherwise called boom inhibitors, or angiotensin receptor blockers or ARB and thus evaluate or at least document the left ventricular function in the treatment of congestive heart failure. The initiatory results of using AMI beta blockers at the hospital were positive and there was an increase of 10 percent within the first two months of use and to 14 percent by the third month. Except for the months of February and March, the compliance with the instructions has been 100 percent with the instructions.During those two months, the physician who had written the sign orders for treatment had not used the established method of using the organisation of referring to the information technology concerned. If the method had been used, it is estimated by the doctors, mortality would have at rest(p) mound by around 50 percent which makes a total of 50 lives during an eighteen month period in a hospital with 500 beds. (Quinn Mannion, 2005) This distinctly states that proper maintenance of records and ensuring that patients are treated in the accepted method leads to reduction of deaths.The assurance of quality is a process and the process of quality experience is checking that assurance of quality has been maintained. For all data entry, quality assurance has to depend on good standards and procedures backed up by properly configured data entry methods. The main reason for the assurance of good data is data management. Checks are generally carried out through audit of the data against the central data base that exists. Generally all data is now in a single storage with back up copies, and so it is not such a difficult task to check the data against each other.Yet, the promontory of audit is left to especially trained mortals. (Santoro, 1999) The situation today is that databases have become lots easier to manage with modern computers and the entire business and healthcare activities concentrate on proper data storage. The ear delusionr systems of storage of data in files are gone and the modern systems are much easier. there are umpteen systems attached to databases for healthcare enterprises including database management, data warehousing and object oriented concepts fo r databases.Along with this is the importance of quality management, for the data has to be of the highest quality. There is a tradition of having different systems and files for different units even within the same business, and this also leads to quality problems for the data of the total enterprise. (Johns, 2002) There are also systems that are written in common languages like Microsoft Access and that is a part of the common software Microsoft Office. The reason for this is that the basic system has been designed by a doctor though the final system was written by a consultant.This has helped in required changes to the system on some(prenominal) occasions over a relatively short period of two years. The database system, however, keeps a track of all requirements from patients like test results, physiological parameters etc. keeps noting changes in the patient which can be seen graphically and even alerts the attending staff about the screening tests, due preventive care and educ ational sessions. (McLaughlin Kaluzny, 1999) It can be seen clearly that management of database is very classical and in the case of medical organizations, this also leads to improvement in services, or quality in many cases.The question next comes to as to how one can develop plans that do not end up in a file on the bookshelf to collect form over long periods. The first step is to make the plans interesting enough and simple enough so that they can be understood by the ordinary man. For this dissolve, there are many systems and the entire system of decision making can be simplified through vie realiseg it as a diversity of a decision tree with branches going to the right and the left. In Japanese, this system is called Hoshin, which is based on a tree.The methods are to develop, communicate, and implement strategic initiatives in a manner that depart have the flexibility and accept faculty throughout the organization for which the plans are being do. In many cases it give be seen that the objectives of the top management do not seem to be the same as the objectives of the departmental heads or related to their activities. This is one of the fundamental beliefs in Hoshin planning and it assumes that no decisions of seniors will be accepted by the juniors without questioning of the decisions.The important part of seniors proceeding in the manner of Hoshin is to ensure that juniors understand and support the plan that is being made by the seniors. (Chapter 8 Hoshin Planning and Chapter 9 The Culture of Lean Production) Often the mistakes come as the end goals are taken to be the same as the means to achieve the goals. The end goals are positions where the organization has to reach and those cannot be compromised since they are correct descriptions of the achievements to be reached. The means to reach those goals can be different and there may be many paths to reach the same end.An example will make this clear and let us say that for an individual the objective is to collect an entry for a prestigious show. One of the sources can be to win a contest where the prizes are entry tickets to the show, and an individual may shade that those must be won to get an entry. At the same time, one has to remember that the objective is to be present at the show and not win the contest. Even if the person loses in the contest, there are other methods through which one can reach that concert.When the person fails to win the contest then the person should try to find another method of reaching the concert. On the other hand, the end goals have to be achieved and for this purpose fresh courage have to be built and that involves meeting new persons, learn and grow and contribute to the organization. For this purpose, even if the original path is blocked, then other methods must be found. (Pavlina, 2005) Thus it is important to review all plans regularly for them to be successful. When the method of Hoshin was first reviewed then it was learnt tha t a bi-monthly 2 hr review was scheduled.This was to ensure that the plans that were made were not to lie on the shelf, but be utilized. The plans can also be viewed as a part of the check in process. The steps in the cycle correspond to Hoshin includes vision, 1 year plan, deployment of the individual and alignment of the plan, execution or process management, diagnosis on a monthly basis and finally an annual diagnosis. nonetheless the entire process according to Hoshin is a cycle and the steps have to come one after the other there is no beginning or end.Chapter 8 Hoshin Planning and Chapter 9 The Culture of Lean Production) This is a process that is realized by modern management and changes have to be made according to this process of thought. Even for healthcare, there is no end or beginning. In the case of hospitals, new methods are being developed to improve communications with patients and this will result in higher levels and quality of patient care. There are many met hods of getting in touch with patients and that can help improve the hooky player rate of any facilities and this is also the most expensive of patient care issues.For this purpose, the patients have to be reminded of appointments which are scheduled within a few days. This is a method that provides patients with information that are not easily available otherwise or would require additional staff for the activity of outbound calling. There are self service applications which improve on methods of reaching the patients from the offices of the medical providers. There are now systems which make it easy for the patients to get the lab test results and the ability to refill prescriptions at anytime, anywhere and there are methods of providing information at all times.This is also a responsibility for the hospitals and improves their relationship with the customers and utilizes their resources better. (INI Solutions for Government Healthcare Automating substantial processes that suppo rt quality patient care) to achieve this, one would require the proper utilization of information that is with them. There are some organizations which claim to have solutions for this purpose also. When the volume of transactions for an organization grows, it is difficult to make changes that are required, and even levels of service that are promised by medical institutions are not provided.The situation becomes worsened with a continuous inflow of new information which has to be stored. (WellPoint Health Networks gains higher ROI and benefits from customer satisfaction) This is a problem of continued increase in database and managing it and maintaining it at the same quality levels. The problem requires much faster processing of information and that can be done only by modern methods. The solution for many organizations where previous information is the decider for future action ensures that the concerned organization has quality and proper database management.

Cooper Industries’ Corporate Strategy Essay

1. What is coopers corporate strategy? How is barrel maker Industries adding corporate value to its portfolio of chorees? Would you recommend any changes in corporate strategy? makes corporate strategy is diversification through acquisitions and mergers. This diversification is in both related and non-related businesses to lessen its dependence on the capital expenditures of the natural bollocks industry. Coopers started acquiring low-technology manufacturing companies. The companies were premium-quality products with strong brands names mainly still own by the original family owners that have seen better days. Once Coopers acquired the companies they would update the processes and equipment and consolidate the plants.In a few cases, moved entire manufacturing plants to new plants in the southern part of the country to break away from practices of 20 years ago. They called this the Cooperization process which is one where they create lean independent business. The Cooperization, p rocess included plans for subdivisional managers to seek out complementary acquisitions for further expansion of the Cooper Empire. Lets now look at ways they add this value to the Cooper Portfolio.Cooper empire added value to the corporation in a variety of waysManage Coopers over all corporate portfoliosPursuing companies have stable earning or earning counter cyclical to crude and natural gas 30 years acquired more than 60 manufacturing companiesRetain only best top leadership from the acquired businessCentralized activities including managing inventories, sales, shipping, billing and headquarters.oer 30 divestitures in under 20 years in efforts to only keep business that would continue to add valueHalf of growth depends upon national growth and other half from acquisitionsReviewed about 100 potentiality acquisitions annually.Division had a global responsibility for its operations.Close examination of business parts in order to place different products into a more well suited ara of the corporation.Corporate management teams participate in every policy ending made in the organizationsInternal audit staff and four person team of manufacturing cost systems experts availableLabor relation, shareholders and public relations, environmental matters, legal affairs, administering staff office policy and benefits programs handle by one person.Strong union-avoidance policyPrecisely focused upon complying with strategy rather than upon assigning blame for poor performance.Knowledgeable, understanding, and supportive division managers.Managing each individual business owned by CoopersFocus on products that served basic needs and suspending manufacturing on un fat products. Vertical integration of other business to lower supply and dealer cost. Gain leverage with distributors because of greater sales volume and wider product offering. Decentralized operation philosophy.Bottom-up strategic planning.Managed linkages among different divisions of Coopers businesses compounding sales member from other companies to promote all products creating a small yet efficient sales team. Strong brand name for superior quality. money flow is king, implemented thinking in divisions to keep money on hand to be able to acquire businesses fast and efficiently if needed oropportunity presents itself. Production improvements based upon broader perspective of manufacturing plants they one plant can have. Established purchasing council negotiated advantageous prices New building and/or major tress products would be expected to purchases Coopers supplies.Manage change in the businesses owned by CoopersCombining duplicate product lines to one division thin and mean, cost structures while limited power of spending habits to lower level managers. Rationalized manufacturing facilities to close underutilized plants Consolidating sales and marting programs to help develop a unified market identity and then construct showroom to display all of its products, train archit ects, designers, and to show off product lines. Enhanced management of distribution-oriented businesses because of experience at Coopers.Recommendations for changes in future acquisitions and mergers It is my belief that Coopers has a first-class corporate strategy that is very effective at making money. They have great portfolio management skills with obtaining and purgative companies that is best for the stockholders. This means there is little agency problem that occurs in the corporation. Coopers is also great at creating productive manufacturing companies with little worries about foreign competitors referable to high-quality products, technologies and management teams in place to direct uncharted directions. The only recommendation of change I have is for the follow to have a greater grip of people currently running the acquired businesses. Yes, Coopers obtained them in a rundown condition, but the companies are still in business.That means the few people holding the compa ny together could be lost with the my way or the highway philosophy of Coopers. This only need to be a small change, Coopers is good at identifying profitable parts of a business except mid and low level human based resources. Cooper should start an evaluation process of current workers and the ones that are a superior fit should be sent to a different part of the corporation to be trained in the Cooperization process in hopes they give one day be fill out a greater asset to the company.2. How is Cooper Industries structured? Is this structureappropriate for its strategy? Would you recommend any structural adjustments? divisional StructureThe diversification structure is very appropriate for Cooper Industries. Cooper has operations in manufacturing, administration and finance across many different products creating synergism throughout entire corporation. These operations across many different products, areas, and customers gives deepen flexibility to the corporation as a whole i n responding to change. This flexibility creates enhanced coordination across the functional departments due to expertise focus. The diversification structure combined with an expertise focus allows Coopers to evaluate internally to give clear responsibility with a mature sense of correction. As if the diversification structure with the expertise focus wasnt enough, Coopers added a system of control on top of all this to assure success. This control required all division to propose a standard 150 line item monthly financial report, guidelines to help direct potential acquisitions, and strong brand name awareness for quality creating a well-built company.Cooper recommended structural adjustmentsIn the case of Coopers structure I cogitate it is prestige and shouldnt be touched. The fact that the company gives up control of day-to-day activities with monitoring and guidance available creates trust in throughout the entire organization. Secondly, because the Coopers breaks up newly ac quired companies and transfers resources among the different business units or even off to relocates a full line to different divisions show that this is a earlier thinking company. Thirdly, it would be unachievable for another corporation to compete on the same level as Cooper because it has co-leader in every divisional segment. Lastly, even if a company does become available to purchase you better be ready to compete with Coopers which is a force you dont want to come against.

Preschool Age

During preschool age, physical growth begins to slow down. It is much slower than it was during infancy. Children at the early childhood stage, children start to become taller and underweight as they mature. They will look to a greater extent like adults than like infants by the end of early childhood.During the ages two to six, children make great strides in the development of thoroughgoing(a) motor skills, which involves the large muscles used in movement (Rathus, 2017). At four years old, she has a more complex physical development using two gross and fine motor skills. She has greater control over large muscles, such as her arms and legs. She is also able to coordinate multiple tasks at the same time, such as singing and building blocks as opposed to when she was a toddler.She is much more coordinated in her play than the younger children nearly her. In early childhood, children appear to acquire motor skills by teaching them selves in observing the behavior of other children and adults (Rathus, 2017, p. 255). Thus, fine motor skills develop more gradually. Fine motor skills are all the small muscles used in manipulation and coordination. Control over the wrist and fingers enable children to, write, dress themselves and in her reference the ability to stack blocks.While observing the childs use of language, her comprehension and use of words is more sophisticated, she buttocks make sentences and cigaret understand what others are saying. She can talk in clear speech. She is quite self-assured and can understand the concept of conversation. Her language is more mature, her memory and imagination has developed and she is able to cogitate more symbolically.Childrens language skills develop radically during the preschool years. Between the ages of three and five, egocentric speech starts to disappear. The childs conversational language starts to show sensitivity to the listener, for example, the subject was taking turns talk and listening to her fellow classmates.By that age of four years old, some milestones children develop are the ability to ask adults and each other questions, taking turns talking, and partaking in longer conversations. They have vocabulary of 1500-1600 words. Theyre speech is fluent and their articulation is also good. Children can use five or six words in sentences and can now coordinate two sentences together (Rathus, 2017 p. 301).

A. Grocery Store/Courthouses

The courthouse is found on the grocery stores premises itself. tour there be court hearings, the pungent smell of cheese and other strong-smelling meat which Starky is able to identify with his nose, and not with be able to read labels. The overwhelming smell plus the proximity of where food is stored to where justice is supposed to be upheld suggests that there is not much respect given to justice in the place. B. The de Spains entrance h each(prenominal) Comp atomic number 18d to the other buildings, the deSpains mansion becomes more opulent. It has a gate that protects it from the outside world and even a covered walkway.Before reaching the big house, one must run through a wide driveway. The mansion is representative of the luxurious life of the Southern landowners. C. The Snopes confine A two-bedroom house may search more than exuberant for a sharecropper family such as the Snopes, but the house becomes cramped when there are seven people sharing it. The Snopes have to b e utilize to sharing they do work for other peoples lands, contributing their effort to plant on ground that will never be theirs. The cabin represents the poverty of sharecroppers in a world where landowners reign. D.Barns The barns symbolize the properties of landowners that ultimately separate them by status and wealth from other classes of people. Since the barns are symbols of separation, Abner Snopes feels like he is reservation everyone equal by removing one of the major sources of the landowners wealth. 2. Some of Snopes possessions are listed as the battered stove, the broken beds and chairs, the clock inlaid with mother-of-pearl, which would not run, stopped at almost fourteen minutes past two oclock of a dead and forgotten day and time, which had been his mothers dowry.They symbolize neglect, just as the lower classes are being neglected by those who have more power and more wealth. Meanwhile, the ribbons that Starkys sisters wear symbolize the small luxury that the p oor sharecroppers indulge in. These may seem pretty for them as they use the ribbons to adorn their hair, but they are to be labeled as tacky by the rich landowners. 3. The passages that describe the houses of the de Spains and the Snopes steer the essential difference between the two social classes.Moreover, the incident with the rug emphasizes the difference in wealth, as the rug which de Spain claim to be worth a century dollars is considered to be several times more costly than the ten bushels of corn that Snopes can produce. The corn is already of great importance and worth to the Snopes family, a family who only if cares about the food that they will eat and not about any expensive, luxurious rug. 4. Before the events of the story, Abner Snopes has already been guilty of letting his hog loose on Mr. Harris attribute.Even with Harris trying to negotiate by providing him materials that can be used to build a fence to hold the hog, Snopes is still uncooperative. He goes unpuni shed because there is not enough evidence but is ordered to leave town. Although he is guilty of barn burning during the time interval of the story, there is enough evidence to show that he has done the deed several times before that niggard blaze was the living fruit of nights passed during those four years in the woods privateness from all men, blue or gray, with his strings of horses (captured horses, he called them).Such a persistent type of behavior shows the disrespect Snopes has for Southern landowners. For him, it is mere topographic point that has made these landowners important, and without the property they are just ordinary men like him. His is not an ordinary envy but a festering hatred that pushes him to perform such perfect actions. 5. An explicit passage that references the idea of Owning people is when Abner Snopes declares that I reckon Ill have a word with the man that aims to begin to-morrow owning me body and soul for the next eighter from Decatur months. The re are other more subtle references to owning other people in the text, like Pretty and white, aint it? Thats sweat. Nigger sweat. Maybe it aint white enough as yet to suit him. Maybe he wants to mix some white sweat with it. This line of dialogue suggests that Abner Snopes believes that the black servant is considered by the de Spains as mere property as his sweat is considered to be an ingredient that has helped build the white, pretty mansion. His work is given value but he is still nothing compared to his masters. 6.The story implies that though the United States has already been dubbed as the land of opportunity and justice at that time, there is still an inequality in terms of how justice and opportunity are distributed among the different social classes. The Snopes are mere sharecroppers. They contribute the sweat that feeds the ground but even with daily toil, they are not able to improve their circumstances. The wealthy, meanwhile, has all the opportunity in the world to become wealthier as they sit back and wait for the next harvest. Justice also smiles on people like the de Spains because they are respected by the community.

Chester Barnard’s Management Theory Essay

Management has been in our business culture many years. Ideas of perplexity from the past are applicable to management practices today. In todays society, managers are seen as a ruling authority that get their jobs done through other people their employees. Most of the condemnation there is a lack of communicating between the managers and their employees resulting in conflicts that may place their company at high risk of failure.Leading and motivating should be the top priorities of a manager. Motivating includes communicating with your employees, dealing and solving problems and encouraging them to do their job to be successful in todays management business. This all leads us to Chester Barnards management theory and his belief of the role of effectiveness within management. Chester Barnard was born in 1886 and died in 1961.He attended Mount Hermon Prep School and later enrolled at Harvard University. While at his position as a telecommunicatings executive, Bernard was influenced by Walter Gifford, Harvard President A. Lawrence Lowell, Donham. At that time, Chester was president of the New Jersey Bell Telephone Company. In his time he was known for publishing an article on The Functions of the Executive in 1938 which was an influential 20th century management book.In this article he helped age thinking about organizations that later on contributed to the management theory. He created two theories which are Theory of Organization and Concept of Authority. Authority is the character of a communication in a formal organization by virtue of which it is accepted by a contributor to or member of the organization as government the action he contributes that is as governing or determining what he does or is not to do so far as the organization is concerned.

Online Shopping vs Traditional Shopping Essay

Shopping always has been associated with long, dragging lines, place issues, and the hassle of driving nigh from store to store until we finally line up what we need but not anymore. Online shop has given people the freedom to shop at home clothing only their pajamas and still get what they want. Although this might work throughm like the answer to prayers of many people, online shopping has its flaws as does conventional shopping. To facilitate this decision we have to take if online shopping can measure up to the purchasing power of handed-down shopping. To do this we need to weigh both methods to see how they comp be to one another. Online and traditional shopping offer choices to shoppers knowing the risks and benefits of both alternatives is necessary for them to make a smart decision.Online ShoppingWhen it comes to online shopping the idea of shopping in the comfort of your accept home is actually appealing to most people. You also have the choice of browsing differen t sites to find what you need instead of wasting gas and time driving around different stores. Also, many people dread standing in long lines especially during the holiday season. Online shopping offers a retreat from these situations. other good thing intimately online shopping is that things be easy to find online. You just type whatever it is your looking for on a search engine and you will get many suggestions of sites on the item. And perhaps the best feature of all is the price reduction offered by the online option. The causation for this is beca engross taxes seem to be get or nonexistent on some products in some states when shopping online. Online shopping also prevents consumers from walking around with a big wad of coin that can be easily lost or stolen.The flaws of online shopping usually come between the reliability of the websites, the risk of identity theft, and the risk of credit pecker fraud committed by computer hackers. There is also a risk of running int o a website that can infect your computer with various kinds of viruses. class period online reviews about veritable websites can sometimes help in this matter. Quality is sometimes an issue with online shopping because you dont physically see or try out the product before you make the purchase. That isa huge turn off for most people because research has shown that motor skills are very important when it comes to activities such as shopping and people just plain and simple want to see and rivu permit out what they are purchasing. For example, ladies want to test out the new perfumes but cannot do that through the computer.Sometimes there are certain items people like to try out and physically see what it looks like on them, but obviously they cant do that online. Another disadvantage to online shopping is the fact that you have to wait to receive your item. So, if you are in a rush then you are out of luck. This probably means that grocery shopping online is not a good idea. Meth od of wages is another risk by itself. Usually credit cards are the preferred method but sometime you can use PayPal. But, it is risky to use credit cards online because you dont know who is looking at your information. With that being said, it is probably a good idea to make sure you are using a good anti-virus program before going on a shopping spree online.Traditional ShoppingIn traditional shopping you simply get in your car, drive to your favorite store (possibly with a friend with you) and buy what you want. It is an opportunity to socialize as well as having the irritation of being in a store with millions of products which you can see and try before you purchase. This method allows you to get the item right now without having to worry about the product being lost in the mail. Also, if you dont like something or if something doesnt fit you can just simply take it tooshie to the store and get a refund or your money back instantly rather than waiting for the postal service. Conventional shopping has a certain vibe or electricity to it which is hard to experience from a computer. Traditional shopping sounds great however it does have its issues.Some of the problems with traditional shopping let in gas money spent driving around to different stores looking for what you want. Sometimes what we are looking for might be available in a store in a different state. And that makes it pretty impractical to obtain that item which leaves us to basically wait until it comes to our favorite store. Also, trying to find parking at big department stores and malls can be very troublesome. Somepeople simply forget where they parked. Some people accidently lock the car keys in the car, or sometimes we have to deal with traffic jams that cause unnecessary stress. It is just the overall consumption of time and energy that most people find difficult. You will also experience a phenomenon known as shopping rage which is more common during the holidays. People get tired and fr ustrated during the holidays and let their frustration out on other people when shopping. It is very uncomfortable in those situations especially if you have your kids with you at the store while shopping. This is something you wont have to deal with when you are safe at home on your computer.The online shopping industry is growing more and more and there is good reason to believe that this growth will continue. One major factor to this prediction is that people are in fact saving money online because of the vast accessibility of items and because of the competition this creates among online stores. Despite its advantages, online shopping is still a relatively new concept for most people and because of this online shopping will fall behind the traditional shopping market, at least for now. It is a personal preference when it comes to choosing the two different shopping methods. Just like anything else they have their pros and they have their cons. Just call back to shop the way yo u feel comfortable and you will automatically become a smart and knowledgeable shopper. Happy shopping

Of Morality and Spirituality Essay

The moral unspeakable Philippines started from a dream, and now that it continues to raise it tooshie be one good evidence that as long as someone believes in an idea, it can be possible. As long as its aim is for the goodness of the citizens, it can be a reality. This concept does not want to create a solid ground of perfection but rather a world of morality and sacredity. That world is where we can clearly distinguish the right ones from the bad. It is where we can not moreover think nearly ourselves but also the community, the government, and the nation.This dream can all be possible if we on the button go and believe that the land where we stand can be a better habitat of man loving. From propagation 127, God created mankind in His own image. This verse proves that each of us is spiritual at heart. We just have to go and find the path through our hearts. We are created in His likeness which gives us the realization that all living things have something good in the inside . If we believe, scram something to make this work, the moral sacred Philippines will make sense. A. WRITING AS A SOCIAL ACT The event connects with how writing can be a social act.In the said event, one does not only think about himself but also for the people around him. As for writing, a printr does not only write for him or for him to understand but also for his readers and audience. You write alone, but you always write for others. Readers matter. Once a writer sets his or her thoughts to any medium, whether paper, blog, status update, there is the potential for audience interaction. Ideas and creativity are created out-of-door ourselves. Writers can never be more creative without the experiences and thoughts the people have. They continue to interact with people. Writing is a social act.Writers choose to see the beauty and brilliance of the world around them. Writing is nix without the world and mind that surrounds them. B. WRITING AS A MORAL ACT Morality and spirituality is what the event focuses on. As for writing, writers do not only write everything that flows from their thinking, he must be careful. Something that anyone who writes words of any kind would do well to remember. Words have their moral consequences. The responsibility is particularly great for writers who deal with spiritual issues. Every word they write leaves its mark upon their soul and upon the souls of those who read their work.Their words may become sacraments, microscopic signs of an invisible grace, or they may turn to poison and ashes. It may signify the abyss or nothing at all. Writers must strive against mediocrity in ones work, aiming always higher for clearness of thought and beauty of expression with still being careful with the words they use. Every piece they make has an effect in this world. They are part of our moral conversation as a society. They weigh in. The earth of literature worthy not only its high artistic calling but of his stature as a creature create d in the image and likeness of God.

Behavioural Issues Within Budgeting Essay

Objectives of BudgetingThrough budgeting establishments depose provide information for strategic planning and rig, these atomic number 18 the two main quarrys of the budgetary control system. caution and counsel accountants must give together and operate a system that achieves these objectives, they do so finished a system called variance analysis. Management accountants comp argon the unfeigned results against the budgets they then send reports to the c atomic number 18 concerning the uttermost to which budgets are being met. Management net then control activities by making possible step to s surpass situations where the budget is being ignored or overlooked.To meet their controlling and planning needs, management and management accountants adapt the feedback and feed-forward principles (types of controls). As well as feedback, budgetary systems consist of feed-forward controls, where pass judgment discovercomes can be compared with coveted outcomes. A recent report Tayles (1998) suggests that, feedforward control consists of a prediction being made of anticipated upcoming outputs. If the expected outputs differ from what outputs are desired, control actions are implemented to minimise these differences. Control is at that placefore, achieved, if the control actions are effective, before any deviation from the objective output occurs. Feedback is the detection of a deviation between actual results and an objective normally this is carried out after the event and is essentially error based. Research has sh deliver that up to date, holy feedback has a motivational effect, delay and inaccurate data are demotive. Most organisations adopt these controls, as they are effective and aid the pursuit of a budgetary control system.Target setting is another objective of budgeting and may possibly deem motivational benefits. Setting targets that are realistic and clearly stated ordain encourage employees to make more effort to achieve it than they mig ht otherwise do. However, the motivational effect of budgetary control is far from clear, as we shall see later in this report. In addition, in that respect is no phase in having targets and controls if they are kept a secret. Through dialogue, organisations can enhance the aim of information that flows from top management to employees (subordinates).These are just some of the arguments for budgeting. The rest of this report will concentrate on the behavioral issues in a budgetary control system.behavioural ConsiderationsWhen drafting and planning a budgeting system there are behavioural issues to consider as budgets can confirm implications for serviceman behaviour and, budgeting can have harmful side effects on performance. There is a jeopardy that employees will concentrate just on the objectives set by the budget, regardless of whether or not it is organizationally loveable. This means that individuals would set out to exploit the rules of the budgetary control system t o boost their individual performance, ignoring other areas not monitored by the control system. Drury (2000, p.600) found that actual behaviour may be modified so that desired results appear to be obtained, although they may have been achieved in an undesirable manner which is detrimental to the firm. In addition, budgets may overstep management a means of judging the performance of their teams. Its assumed that, the setting of performance measures should backup the setting of naked strategies and objectives and the implementation of action plans for the organisation. However, that adherence to the budget alone cannot measure all aspects of a managers performance. thus, it is weighty that managers achieve their targets frequently enough to give positive feedback in their efforts. some other behavioural aspect to consider when introducing a budgetary control system is the controls set by the new system, as these may cause negative attitudes. A potential cause of negative attitud es is the way a control is applied, if targets are considered unachievable and applied too rigorously, they may cause negative attitudes. This may likewise lead to harmful side effects such as the lack of close congruence and organisational performance. However, if compassionate is taken in designing the control system negative attitudes may be avoided. Drury (2000, p.601) makes a exchangeable argument, The way thata control system is applied can be just as Copernican as the design issues in determining the success of a control system.Importance of Behavioural Considerations in the Budgetary Process intimacyInteraction of managers and employees or budgetees to the targets that are incorporated in their budgets is cognize as partitioningicipation. Tayles (1998) suggests that, participation in the budget process and discussion over how results are to be heedful has benefits in terms of budget attitude and performance of the budgetee. This would be of an advantage to an organi sation as employees would be more receptive of the targets and more committed to achieving them. In addition, the levels of staff morale would be greater than before. Participation can also improve intercourses and tends to improve the degree to which budgets are met. For example, participation creates a customary understanding of the organisations objectives and makes achieving goals more likely.CommunicationCommunication is a necessary activity in all factors of management and can be broadly delimit as an exchange of information to bring about a mutual understanding between two parties. Welsch (1988)Defining or clarifying the lines of communication within an organisation can be a powerful aid in the construction of the budget. Communication can have an cardinal part to play in the budgets objectives, targets and responsibilities throughout the organisation. Carried out properly, this can have considerable benefits in promoting co-operation at all levels. Therefore, in order fo r an organisation to wok effectively there must be lines of communication so that all parts can de kept fully informed of the part they are expected to play in achieving the budget. This aspect can have important behavioural implications throughout an organisation as the attitude of the person who receives the communication may be affected.MotivationBy setting challenging further realistic targets, well-designed budgets can play a significant part in motivating managers and employees to perform in line with the organisational objectives. The targets must be clear and achievable, and the manager should participate in setting his or her own budget, as it is more likely to be acknowledged. Generally, its believed for budgets to motivate, higher objectives should be set. The levels of expected performance that are set influence the motivation of managers responsible for target achievement.If levels are set too high, then there is a strong disincentive to management involvement in the b udgetary process, and a low level of motivation. It levels are set too low, then managers can achieve targets easily despite inefficiencies. This is known as budgetary slack. Setting appropriate levels of attainment in budgets is a complex and difficult activity with an important behavioural dimension. Therefore, it can be said that motivation is a process of arousing and sustaining goal-directed behaviour induce by the expectation of satisfying individual needs. terminal CongruenceGoal congruence means that as people work to achieve their own goals, they also work to achieve the goals of the organisation. Nevertheless, there is a danger that employees will concentrate only on what is been monitored, leading to a lack of goal congruence. Focused on preventing this undesirable behaviour and encouraging goal congruence is controls, for example, action or behavioural controls.Action or behavioural controls involves managers watching employees as they go about there work and if the mana gers know what actions are desirable (or undesirable) the desired outcomes will come about. Performance measures may be used as a soundly indicator of what is desirable to achieve an organisations goals and some measure may encourage goal congruence or organisationally desirable behaviour. For this to be effective management must also ensurethat desired actions are taken.Goal DefinitionA further use of budgets is as a basis for setting performance standards and rewards, for example, bonus, billet or enhanced promotion prospects are often linked to budget attainment. This may be defined as a process theory of motivation that focuses on the process of setting goals, Emmanual (1992). It is argued that the natural human preference to set and strive for these goals is useful only if the individual both understands and accepts a particular goal.Therefore fundamental to goal attainment is*an understanding and acceptance of a particular goal (goal congruence)*skills to achieve the goal*co nfidence that they have the skills to achieve the goal*a reasonable expectation of achieving that goalPeople work more efficiently when they have goals and targets. Therefore, if the targets are agreed and accepted by individuals, they should achieve goal congruence and motivation.ConclusionIt will be apparent from this report that budgets serve various purposes and in some cases, these purposes can be in conflict and have a consequent effect on management and employee behaviour. Nevertheless, if controls are put in place that focuses on preventing undesirable behaviour, employees of an organisation would be discouraged from taking part in such actions.Budgets serve as a means of forecasting, planning, control and a channel ofcommunication and motivation. But, a good budgetary system should be designed to*meet the objectives regarded as most important by senior management*provide information which is useful in meeting those objectives*Reduce the run a risk of unintended and undesir able behaviours.REFERENCESDrury, C. (2000) Management & Cost Accounting, 5th edition, Thomson LearningEmmanual, C. Otley, D. Merchant, K. (1992) Readings in Accounting for Management Control, Chapman & anteroomTayles, M. (01 Dec 1998) budgetary control the organisational aspectsAvailable at www.acca.comAccessed 7 April 2002Welsch, G.A. Hilton, R.W. Gordon, P.N. (1988) Budgeting Profit Planning and Control, 5th edition, learner Hall

Using a Ghost During the Elizabethan Period. Hamlet

During the Elizabethan period, a ghost was seen as a common feature in most tragedy plays. Shakespeares Hamlet is a prime example of the physical exercise of a ghost to entice fear and apprehension amongst the Elizabethan listening. The ghost can be seen as intercommunicate several functions throughout the play, all of which are vital to the plays ultimate impact. An Elizabethan audience were highly superstitious, held romish Catholic beliefs of purgatory and were extremely fearful of afterlife and the uncertainty that surrounded it. Such views were powerful connotations that aided Shakespeare to work his audience with considerable impact.However, the implications of a ghost were seen as very different for a Elizabethan audience as compared with the perception of a ghost by a modern audience. Therefore it could be verbalise that the disparity in how the ghost is received may diminish the plays impact for a modern mean solar day audience. The audience of Shakespeares time were surrounded with highly religious concepts. During the period, whilst many were deemed protestants, there were many who challenged the idea of souls and their sins in relation to heaven and hell and continued to practise the old faith.Therefore an Elizabethan audience would extradite been familiar with the concepts of heaven and hell and the uncertainty surrounding ghosts. Whether the ghost of Old Hamlet is living in hell or purgatory is an issue which Shakespeare leaves open and unresolved. This leaves the Shakespearean audience with the question of whether there was hope of buyback for old hamlet and in relation, themselves. This can be seen as one of the various functions of the ghost in hamlet, by engaging into the religious mindset of Elizabethans, they would question its presence and would be intent on discovering its human race and nature throughout the play.

Lifting the Coporate Veil

LIFTING THE CORPORATE VEIL (i) Introduction (ii) Principles of Corporate Personality (iii)Statutory Exceptions (iv)Common Law and the Mere Facade trial (v) Agency and Groups (vi)Conclusions INTRODUCTION 1. When a creditor discovers that a debtor bon ton is insolvent, the creditor will frequently want to rec every last(predicate) the debt from a sh arholder, managing director or associate of the insolvent comp all(prenominal). There exist various statutory and crude law mechanisms by which the bodily entomb can be wraped and indebtedness imposed on individuals or different companies.This lecture sets breaks and discusses those mechanisms in the light of recent authorities and of the Companies Act 2006. PRINCIPLES OF CORPORATE temperament 2. One of the fundamental tenets of go with law is that a pcticipation has individualality that is distinct from that of its shargonholders. This rule was place down by the House of Lords in Salomon v. Salomon & Co1, in which it was held that even if one individual held almost all the shargons and debentures in a ships attach to, and if the remaining sh atomic number 18s were held on trust for him, the compevery is non to be regarded as a mere shadow of that individual.Lord MacNaughten declared2 The fellowship is at law a different individual altogether from the subscribers to the inscription and, although it may be that after incorporation the stage business is precisely the same as it was in front, and the same persons are managers, and the 1 1897 A. C. 22 2 Ibid, at p. 51 2 same hands receive the profits, the alliance is non in law the agent of the subscribers or the trustee for them. Nor are subscribers as members nonimmune, in whatever shape or form, except to the extent and in the manner provided by theAct3. The rule in Salomon lies at the heart of corporate personality, and is the principal difference between companies and partnerships. However, at that place are situations in which the l awcourts look beyond that personality to the members or directors of the fellowship in doing so they are state to lift or hurtle the corporate bedim. There is no single basis on which the conceal may be lifted, or else the efforts fall into several loose categories, which are try outd below. STATUTORY EXCEPTIONS 3.There are certain statutory exceptions to the rule in Salomon which involve a director universe make liable for debts of the company because of breach of the companies or insolvency legislation. Eg (a) calamity to obtain a profession certificate 4. Where a public company fails to obtain a trading certificate in addition to its certificate of incorporation before trading, the directors will be liable to the other parties in any transactions entered into by the company to indemnify them against any loss or scathe suffered as a result of the companys failure to comply with its obligations.This provision Companies Act 1985, s. 117(8) has been maintained in the 2006 Act. See CA2006 s767(3). (b) Failure to use Companys name 5. Section 349(4) of the CA 1985 provided that if an policeman of a company or a person acting on its behalf signs a bill of exchange, look into or similar instrument on behalf of the company, in which the companys name is not mentioned4, that person will be personally liable to the holder of the instrument in question for the amount of it (unless it is duly 3 i. e. Companies Act 1862 4 Thus contravening s. 349 (1)(c) of CA 1985 3 aid by the company). However, although CA2006 s. 84 imposes sorry penalties for failure to use the company name on germane(predicate) documents, on that point is currently no tantamount(predicate) provision in the 2006 Act imposing such a personal liability. (c) Disqualified Directors 6. down the stairs s. 15 of the Company Directors Disqualification Act 1986, if a person who has been disqualified from being a director of, or bear on in the management of a company acts in contravention of his disqualification he will be liable for all those debts of the company which were incurred when he was so acting.The same applies to a person who knowingly acts on the operating instructions of a disqualified person or an undischarged bankrupt. (d) Just and Equitable Winding Up 7. Under s. 122(1)(g) of the Insolvency Act 1986 a petition may be presented to wind up a company on the grounds that it would be just and equitable to do so. This may involve lifting the veil of incorporation, for example to examine the basis on which the company was formed5. (e) Fraudulent Trading 8.Section 213 of the Insolvency Act 1986 deals with fraudulent trading. Under that section, if it appears to the court that any business of the company has been carried on with intent to defraud creditors of the company or of any other person, or for any fraudulent purpose, it may arrangement that any persons who were knowingly parties to the carrying on of the business in the manner above-mentioned are to be liable to make portions (if any) to the companys assets as the court thinks proper. (f) Wrongful Trading 9.Section 214 of the Insolvency Act 1986 concerns wrongful trading, and enables the court to make a declaration, when a company has become gone into insolvent liquidation, that a former director is liable to make a contribution to the companys assets. Such a declaration can be made where the director in question knew or ought to have concluded, 5 E. g. Ebrahimi v. Westbourne Galleries 1973 AC 360. 4 at some point before the commencement of the companys liquidation, that in that respect was no reasonable prospect that the company would neutralize sacking into insolvent litigation. By s. 214(7), the provisions of s. 214 also apply to hadow directors. (g) Phoenix Companies 10. The Insolvency Act 1986 also allows the court to lift the corporate veil in eludings of socalled Phoenix Companies, in which a new company is created with the same or a similar name to an insolvent compa ny. S. 216 of the Act makes it an offence for anyone who was a director of the insolvent company during the 12 months before liquidation to be associated with a company with the same name as the insolvent company or a name so similar as to suggest an association6. S. 217 provides that where a person is involved in the management of a company in contravention of s. 16, or where he acts, or is willing to act, on instructions given by a person whom he knows to be in contravention of that section, he is himself jointly and severally liable with the company for all the relevant debts of that company. (h) Unfair hurt 11. The Courts powers under s. 459 of the 1985 Act (the provisions of which are duplicated in s. 994 of the 2006 Act) apply where the companys affairs are being or have been conducted in a manner which is unfairly prejudicial to the interests of its members generally or of some part of its members (including at least himself). The general proposition that the conduct of a c onjure company in overlook of a adjuvant can be relevant where a s. 459 petition is presented by shareholders of a adjunct is unsurprising7. It has also been held by the Court of Appeal8 that directors unfairly prejudicial conduct of a underling may be actionable by shareholders of the parent under s. 459 if the parent and subsidiary have directors in common. (i) Third Party Costs coifs 6 Unless that person is given leave by the court so to act s. 216 (3) 7 see Nicholas v Soundcraft 1993 BCLC 360 Citybranch Ltd v Rackind 2004 EWCA Civ 815 5 12. The court has jurisdiction to make a be order against a party to the proceedings in favour of a non-party (including the directors or shareholders of a litigant company) by virtue of s. 51 Supreme Court Act 1981 and CPR 48. 2. This has recently been employ by the Court of Appeal in the parapraxis of Alan Phillips Associates Ltd v Terence Edward Dowling9. A contract was accepted by a company on headed paper almost identical to that of a business run by Mr Phillips prior to incorporation.Mr Phillips wrongly subject fieldd proceedings in his own name and the company was then substituted as Claimant. The companys claim was dismissed and a threesome party costs order was made against Mr Phillips. 13. more than typical draw for a third party costs order arose in Goodwood Recoveries Ltd v Breen10 which held that where a non-party director could be described as the real party seeking his own benefit and absolute and/or funding the litigation, then even where he had acted in good faith or without any impropriety justice might demand that he be liable in costs. 4. Similarly in CIBC Mellon Trust Co v Stolzenberg11 when the court held that there was no reason in principle why, if a shareholder (not being a director or other person duly authorised, appointed and lawfully obliged to act in the best interests of the company) funded, supremacyled and directed litigation by the company in order to promote or protect his ow n financial interest, the court should not make a costs order against him. COMMON LAW AND THE MERE FACADE TEST Engine of Fraud 15.It has long been constituted that the Courts will not allow the Salomon principle to be used as an engine of fraud, or to avoid pre existing legal obligations. Probably the bestknown example of this rule is Gilford Motor Company Ltd v. Horne12, in which the Defendant had been managing director of a the Claimant company, and had entered into a 9 2007 EWCA Civ 64 10 2005 EWCA Civ 414 11 2005 EWCA Civ 628 12 1933 Ch. 935 6 covenant not to solicit customers from his employers when he ceased to be employed by them.On leaving the companys employment, Horne formed a company to carry on a competing business, the shares in which were held by his wife and a friend, and he thereby solicited the Claimants customers. The Court of Appeal held that this company was a mere facade or presume to garment his breach, and granted an injunction to enforce the covenant again st both Horne and the company. 16. Similarly, in Jones v. Lipman13 the Defendant had entered into a contract to lot property, but then sought to avoid the sale by transferring the property to a company which he controlled.Russell J held that specific performance could be ordered against the company, which he described as the creature of the prototypal Defendant, a device and a sham, a mask which he holds before his face in an start to avoid recognition by the eye of equity14. 17. A recent example of the application of the principle is Kensington International Ltd v Congo15. The Claimant had obtained various fantasys against the Republic of Congo which it sought to enforce by way of third party debt order against money payable to a company called Sphynx who had sold a cargo of crude.Sphynx had bought the oil from Africa Oil. Africa Oil had bought the oil from the Congolese state owned oil company (SNPC). Sphynx and Africa Oil were both controlled by the president and director ge neral of SNPC. The court held that the various transactions and company organises were a sham or facade and had no legal substance, and were set up with a view to defeating existing claims of creditors against the Congo. SNPC and Sphynx were simply part of the Congolese state and had no existence separate from the state.It was not necessary for there to be a divestment of assets at an undervalue to justify the court piercing the corporate veil in relation to the specific transactions. 13 1962 1 WLR 832 14 ibid, p. 836 15 2005 EWHC 2684 (Comm) 7 18. It should be noted that the mere fact that there is fraudulent activity does not necessarily justify the piercing of the corporate veil. In Dadourian Group v Simms16 individuals who had fraudulently misrepresented that one of them was a mere intermediary when in fact he was a co-owner and ontroller of a contracting company was liable for deceit but the veil was not lifted so the individuals were not found liable for the companys breach of contract to deprave equipment. In this case there was no conspiracy to injure the Claimant and there had been a genuine intention that the company would buy the equipment. The now defunct Interests of Justice Test 19. In Creasey v. Breachwood Motors Ltd17 the facts were slightly different from those of Gilford v. Horne and Jones v. Lipman.Creasey had been the manager of a garage owned by Breachwood Welwyn Ltd (Welwyn), but was dismissed from his post and intended to sue for wrongful dismissal. In foreboding of his claim, and wanting to avoid having to pay him damages, the proprietors of Welwyn formed another company, named Breachwood Motors Ltd (Motors), and transferred the entire business of the old company to it. Creasey obtained concept in default against Welwyn, which was then struck off of the present of companies. Creasey obtained an order substituting Motors as suspects, against which Motors appealed. Richard Southwell Q.C. , session as a judge of the Queens Bench D ivision, held that Motors could be substituted as defendants, and that the veil could be lifted because Welwyns assets had been by choice transferred to Motors in full knowledge of Creaseys claim18. Richard Southwell Q. C. specifically decided that it was rightly to allow the veil to be lifted as regards Motors, rather than force Creasey to apply to have Welwyn restored to the register and apply for an order that its assets be restored to it under s. 423 of the Insolvency Act 1986 (an alternative which the judge described as a procedural minefield). 0. In Ord & Anor v. Belhaven Pubs Ltd19 the Court of Appeal has however decided that the finding in Creasey was wrong. In Ord the defendant company had made various 16 2006 EWHC 2973 (Ch) 17 1992 BCC 638 18 Ibid, p. 648 B 19 1998 BCC 607 8 misrepresentations to the claimant. By the time these came to light, the company had all but ceased trading, and had negligible assets. The claimant sought to substitute the defendant companys prop company, and the judge at first instance sweep uped Creasey and allowed the substitution.The Court of Appeal decided that this was incorrect, as the maestro company had not been a mere facade for the holding company, nor vice versa. Unlike the new company in Creasey, neither company had not been created as a sham to avoid some liability, there had been no element of asset stripping and so the veil should not be lifted. Hobhouse LJ, giving the judgment of the court, stated There may have been elements in that case i. e. Creasey of asset stripping. I do not so read the report of Richard Southwell QCs judgment But it seems to me to be inescapable that the case in Creasey v.Breachwood as it appears to the court cannot be sustained. It represents a wrong adoption of the principle of piercing the corporate veil and an issue of the power granted by the rules to substitute one party for the other succeeding(a) death or succession. Therefore in my judgment the case of Creasey v. Breachwo od should no longer be treated as authoritative. 20 The Current State of the Law 21. The courts are now increasingly reluctant to lift the veil in the absence of a sham. In particular, it is clear that the veil will not be lifted simply because it would be in the interests of justice.In Adams v. Cape Industries plc21 the Court of Appeal was unequivocal on this point. Slade LJ said22 Save in cases which put to work on the wording of particular statutes or contracts, the court is not free to disregard the principle of Salomon v. Salomon & Co Ltd 1897 AC 22 merely because it considers that justice so requires. Our law, for better or worse, recognises the creation of subsidiary companies, which though in one sense the creatures of their parent companies, will nevertheless under the 20 Ibid, p. 616 B 1 1990 Ch 433 9 general law fall to be treated as separate entities with all the rights and liabilities which would unremarkably attach to separate legal entities. 22. That the courts are now less willing to lift the corporate veil than was once the case is also indicated by the judgment of the House of Lords in Williams v. Natural Life health Foods Ltd23. The defendant company was effectively run by one man, a Mr Mistlin, and had given negligent advice to the claimant regarding the positivity of a franchise.On the company being wound up the claimant joined Mr Mistlin as a defendant on the basis that he had assumed personal function. The House of Lords unanimously rejected the Court of Appeals finding that Mr Mistlin had assumed responsibility to the Claimant, holding that in order for a director to be personally liable for negligent advice given by the company, it had to be shown both that the director had assumed personal responsibility for that advice and that the claimant had reasonably relied on that assumption of responsibility.As there had been no personal dealings between Mr Mistlin and the claimant, these tests were not met, and the corporate veil should remain intact24. 23. A court will also be justified in disregarding a companys personality so as to prevent the corporate form being used as a medium through which to lawfully carry out an activity which would other be a wrongdoing. In Trustor AB v.Smallbone25 the defendant Smallbone had effected the payment of considerable sums of money from Trustor AB, a company of which he was managing director, to a company called Introcom, which he controlled. Sir Andrew Morritt V-C found that Introcom was simply a vehicle for receiving the money, and that the payments were made in breach of Smallbones duty to Trustor. Summary judgment was ordered against Smallbone and Introcom. 24. What then is the law following the decisions in Ord and Williams?Neither case, of course, involved findings that the relevant company had been a facade. Ord should not be 22 Ibid p. 536. 23 1998 2 All ER 577 24 The Court of Appeal has held that the principles identified by the House of Lords in Williams are equal ly applicable to torts other than negligence, although this decision has been criticised see Standard Chartered Bank v. Pakistan issue Shipping Corp. (No 2) 2000 1 Lloyds Rep 218 25 2001 1 WLR 1177 10 thought to prevent the veil being lifted in cases where there is a sham or facade.Subsequent authorities, as well as the House of Lords decisions prior to Ord26, show that the law is still that the courts will be willing to lift the veil in cases where there is a sham and that principle is still at the heart of the test to be applied. AGENCY AND GROUPS 25. Although Salomon made it clear that a company is not automatically the agent of its shareholders, in prodigious cases such a relationship can exist, and it will be a question of fact whether there is a relationship of authorisation in any particular case, so that it is appropriate to pierce the veil.Questions of agency most often arise in the context of associated or conference companies, and so the two areas are here considered together. Statute 26. Companies Act 1985 ss. 227-231 (and CA 2006 s. 399 et seq) provide that throngs of companies must prepare group accounts, which must incorporate consolidated balance sheets and profit and loss accounts for the parent company and its subsidiary undertakings.The aim of the accounts is to give a true and fair picture of the state of the undertakings included in the consolidation as a whole, which are treated for the purposes of the accounts as an economic unit of measurement. The process naturally requires that the corporate veil be lifted in order to happen upon which companies form the group. The courts are also sometimes willing to treat a group of companies as a unit for other purposes, and have tended to justify the decision to pierce the veil by analogy with the legislation, or by finding that one group company was the agent of another.Case Law 27. The teaching of the courts attitude to agency in a company context has tended not to produce clear rules, maybe until recently, and so the historical case law is summarised below. The principles leading to a finding of agency were considered by Atkinson J in 26 E. g. Woolfson v. Strathclyde Regional Council 1978 SLT 159, in which Lord Keith of Kinkel stated that it was appropriate to lift the veil besides where the special circumstances exist indicating that the company is a mere facade concealing the true facts. 1 Smith, gemstone & Knight Ltd v. Birmingham Corporation27, in the context of whether a subsidiary company was the agent of its holding company. That was a case where agency was established and the veil lifted the parent company had full and exclusive access to the subsidiarys books, the subsidiary had no employees other than a manager, it occupied the parents premises for no consideration and the only evidence of its purportedly independent existence was its name on the stationery.Atkinson J said that the question of whether a company was carrying on its own business or it s parents was a question of fact, and identified six questions which he considered determinative (i) Were the profits of the subsidiary those of the parent company? (ii) Were the persons conducting the business of the subsidiary appointed by the parent company? (iii) Was the parent company the head and brains of the venture? (iv) Did the parent company govern the venture? v) Were the profits made by the subsidiary company made by the skill and direction of the parent company? (vi) Was the parent company in effective and constant control of the subsidiary? These questions, while still relevant, can no longer be viewed as a cop statement of the law. As will be discussed below, the trend of the authorities has been away from findings of agency unless particular circumstances dictate that such a finding should be made. 28. It is relevant to consider the purpose for which the relevant company structure was created. In Re F. G. Films) Ltd28 an American holding company set up a British su bsidiary to produce a film, in order that it might be classified as a British film. The Board of Trade refused to register it as such, and the matter came to court. It was held that the British companys partnership in the making of the film was so small as to be practically negligible, and that it had been brought into existence for the doctor purpose of being put forward as having made the film, and for thus enabling it to qualify as a British film, and that therefore there was a relationship of agency. 2 29. In Littlewoods Mail Order Stores Ltd v. McGregor29 Lord Denning warned that the Salomon doctrine had to be carefully watched, and said that Parliament had shown the way as regards the scrutiny of groups of companies, and that the courts should follow suit. 30. An influential case in this area was DHN Food Distributors Ltd v. Tower Hamlets London Borough Council30, which concerned compulsory purchase one company in the group owned the freehold of premises, from which another group company traded and which it occupied as bare licensee.The Court of Appeal stressed the significance of the existence of a single economic unit and recognised the group as a single entity, allowing it to recover compensation, but the exact reasons behind the decision are unclear, as the members of the court were each apparently influenced by different factors. Lord Denning MR noted that the subsidiaries were whole owned, Shaw LJ pointed out that the companies had common directors, shareholdings and interests, and Goff LJ referred to ownership and the fact that the companies had no business operations outside the group.Goff LJ also stated that not all groups would be treated in this way, and there have been cases since DHN Food Distributors in which all told owned subsidiaries have not been identified as a unit with their holding companies31. 31. To further confound the position, DHN Food Distributors was not followed by the House of Lords in the Scottish appeal of Woolfson v. Strathclyde Regional Council32, and also runs sound reflection to many an(prenominal) decisions of courts in Australia and newfangled Zealand. In Industrial Equity Ltd v.Blackburn33 the High Court of Australia said that the group accounts legislation did not operate to deny the separate legal personality of the company. In Re Securitibank Ltd (No. 2)34 the New Zealand Court of Appeal considered the decision in Littlewoods Mail Order Stores and thought that the approach in that case was the wrong way around the court considered that the Salomon principal should be the starting point 13 for any examination of a group of companies, and any departure from it should be considered carefully.In the New South Wales case of pioneer Concrete Services v. Yelnah Pty Ltd35 Young J considered the authorities and held that the veil should only be lifted where there was in law or in fact a partnership between the companies, or where there was a sham or facade36. 32. The English position was again considered by the Court of Appeal in Adams v. Cape Industries plc37, in which the Claimants with default judgments obtained in Texas against a company sought to enforce those judgments against an its ultimate holding company in the United Kingdom.The Court of Appeal held that although a parent company exercised supervision and control over its subsidiary in a foreign country, the parent company was not present in that country, and did not submit to that jurisdiction, by a subsidiary which did business in its own right. In the modulation quoted above, Slade LJ stated that the Salomon principle will not be disregarded simply because justice so requires, and that subsidiary companies should be considered as individuals unless special circumstances dictated otherwise.Members of a corporate group were perfectly authorize to use the corporate structure even if the consequence was that only lowly capitalised subsidiaries were exposed to potentially noisome asbestos claims. 33. It is suggested, therefore, that the present position is that the courts are likely to be unwilling to lift the veil as against groups of companies in the absence of some agreement of agency, and that Littlewoods Mail Order Stores and DHN Food Distributors cannot any longer be considered authoritative. CONCLUSIONS accredited Ultimate Purpose- An alternative test? 4. Some shams or facades may be obvious, but many others will not. The courts are reluctant to provide precise guidelines so as to define what constitutes a sham preferring the flexibility of a case by case approach. Useful tests to be employed when trying to identify a sham are * Are the relevant entities in common ownership? * Are the relevant entities in common control? * Was the company structure was put in place before or after a particular liability (or serious risk) arose, and if the latter then to what extent was he liability or risk a motivating factor for those who set up the structure? * Was the company structure p ut in place in an attempt to allow an activity which would be unlawful if carried out personally? 35. It has been suggested by some commentators38 that a genuine ultimate purpose test should replace the conventional established sham or facade test. However, this novel approach may throw up as many problems as the traditional test.Further, it seems to strike at the heart of the concept of the limited liability company since a primary (and often sole) purpose of incorporation is to reduce personal exposure to trade creditors, a motive that has been held to be acceptable since the concept of the limited company first became part of the legislative framework. Parliament, when go across the Companies Act 2006, had ample opportunity to conduct a wholesale revision of this principle but deliberately left the topic well alone. There currently appears to be little judicial enthusiasm for such revision either. DOV OHRENSTEIN RADCLIFFE CHAMBERS LINCOLNS INN