Business Philosophy of Starbucks

Business Philosophy of Starbucks Starbucks is a coffee shop company. It is one of the most popular coffee shops in U.S. and other countries. Starbucks purchases and roasts high-quality whole bean coffees and sells them. Starbucks has more than 16,600 coffee shops in about 40 countries. The outlets offer coffee drinks and food items, as well as roasted beans, coffee accessories, and teas. Starbucks operates more than 8,800 of its shops, which are located in about 10 countries (mostly in the US), Starbuck aim is to be the best brand in all over the world. Starbuck have introduced a coffee named Frappucino for those who dont like to have coffee. Starbucks has become more than your regular coffee shop. people are coming in the shop for a morning lift before heading to the office or people are stopping by while enjoying a mid afternoon stroll throughout the city streets, Starbucks has enticed more than regular people looking for their daily dose of coffee. Frappuccinos which are created with real milk are a favourite amongst Starbucks customers. They come in a variety of flavours, of course, traditional Coffee, golden caramel, chocolate chip, sweet strawberries and cream, smooth vanilla, and chocolaty mocha. In the summer, when the heat become intolerable a Frappucino will cool you down and you can also order with crushed ice. Starbucks has successfully brought drinking coffee to a higher level. Starbuck also launched his starbucks card for customer who will receive free syrup and fee milk when they order espresso drink. Ethical Sourcing Starbuck coffees want to lead for their best coffee in the world. Starbucks always believe in serving best coffee to their customer if possible. Starbucks has always believed in buying, roasting, and serving the highest quality coffee in the world. By promoting responsible growing practices, star buck are able to serve a great cup of coffee while helping to improve the lives of farmers and protect the environment. We are also applying the knowledge we have gained through our work with coffee farmers to other areas of our supply chain. Environmental Stewardship Starbucks believe in the importance of caring for our planet working with and encouraging others to do the same. As a company that relies on an agricultural product, it makes good business sense. As a company that relies on an agricultural product, Starbucks is vulnerable to the effects of climate change. In order to maintain our high quality standards and help preserve the planet for future generations, were taking bold actions to reduce our environmental impact. At the store level, energy and water conservation and other green building strategies continue to be key priorities with potential to significantly minimize our environmental footprint. Toward 100% reusable or recyclable cups In March 2006, Starbucks introduced a new disposable cup containing 10% postconsumer recycled content. Starbucks are working to develop a recyclable paper cup that reduces its environmental impact over its entire life time the materials used to make it, the impact of the way its manufactured, and the way it is disposed of after use. In 2009 star bucks convened a first-ever summit with local governments, cup manufacturers, recyclers, and other stakeholders to jointly identify the steps required to make our cups recyclable in form and in practice. And we developed local market survey and implementation tools to accelerate front-of-store recycling in the future and we found that we had served 4.4 million more beverages in reusable cups in 2009 than in 2008. Toward 100% recycling in our stores Over the years, starbucks white cup has been integral part of the coffee house experience. At the same time, it has become a major concern among our customers due to recycling challenges. In order to respond to customers and minimize our carbon footprint, were aiming to ensure 100 percent of our cups are reusable or recyclable by 2015. Were currently working on a number of complementary initiatives to advance our progress in this area. We realize there is no quick fix for this problem; we still have much to learn. we are making the best what we can do to clean the environment and by recycling our cups. MARKETING STARBUCKS IS A GREAT COMPANY FOR MARKETING Starbucks competes in a highly substitutable market .Starbucks has done a lot in this area to promote brand loyalty by orienting its overall image and structure to be one of a socially responsible organization with the idea will that people will ultimately support organizations that give back and are aware of their impact. The company also strives to have the absolute best customer service realising that people not only buy coffee, but a social experience as well. One advantage that may set Starbucks apart is the having a solid online marketing program. It should hire qualified online marketing managers to oversee its websites function retain customers and curb product substitution. Marketing Mix When Starbucks marketing their products firms need to create a successful mix of: Product the right product Place sold at the right price Price in the right price Promotion using the most suitable promotion Starbucks marketing mix PRODUCT Starbucks is known for providing superior products and services. Consumers have enjoyed the experience they encounter at Starbucks, and now for those who seek a high quality non-coffee drink can enjoy the same experience. By introducing these new summer drinks, Starbucks will enjoy an entirely new segment to market its products to. When looking at the sales revenues for the summer drinks it is important to consider that some of the existing customers will inevitably cross over and begin consuming the new drinks. In the end, the expansion of the product line is a wise decision because of the ease of adoption to Starbucks reputation for quality as well as the low cost of implementation increase consumer awareness of the companys activities. PRICE Starbucks products are reasonably priced while offering quality coffee. Products are targeted towards general publics, thus their pricing are generally acceptable to attract more customers. Price and quality determines the value of the product. Starbucks was expensive and was positioned in accordance with that. They always tried to deliver the high value promised to the consumer. PLACE Starbucks is a place for people to come to, a place to not be alone, a place to be with other people, and a place where, without having to do anything people become a part of a community of sorts. From my first observation at Starbucks I noted that the character of the space is divided into two categories. First there is the quick and simple transaction, in and out with your coffee; and the second is the use of Starbucks as an office, meeting place. To some customers convenient is the key point. Hence, Starbucks takes into consideration for these consumers. PROMOTION Starbucks invested heavily in training their staffs and did innovative tactics to manage their human capital. Thus they differentiated themselves in the market by constantly providing higher quality services Starbucks Marketing SWOT Strengths Starbucks Corporation is a very profitable organization, earning in excess of $600 million in 2004.The company generated revenue of more than $5000 million in the same year. It is a global coffee brand built upon a reputation for fine products and services. It has almost 9000 cafes in almost 40 countries. Starbucks was one of the Fortune Top 100 Companies to Work For in 2005. The company is a respected employer that values its workforce. Weaknesses Starbucks has a reputation for new product development and creativity. However, they remain vulnerable to the possibility that their innovation may falter over time. The organization has a strong presence in the United States of America with more than three quarters of their cafes located in the home market. It is often argued that they need to look for a portfolio of countries, in order to spread business risk. Opportunities Starbucks are very good at taking advantage of opportunities New products and services that can be retailed in their cafes, such as Fair Trade products. The company has the opportunity to expand its global operations. New markets for coffee such as India and the Pacific Rim nations are beginning to emerge. Threats Who knows if the market for coffee will grow and stay in favor with customers, or whether another type of beverage or leisure activity will replace coffee in the future? Starbucks are exposed to rises in the cost of coffee and dairy products.

Comparison of Odyssey, Divine Comedy, and Paradise Lost Essay examples

A Comparison of Odyssey, Divine Comedy, and Paradise Lost      Ã‚   Epics by definition are long narrative poems, that are grand in both theme and style (Webster 417).   They usually involve actions of great glory and are typically centered around historical or legendary events of universal significance.   Most epics deal with the deeds of a single individual, however, it is not uncommon to have more than one main character.   Epics embody several main features including: supernatural forces, sometimes the deity of the time, that shape the action; battles or other forms of physical combat; and a formal statement of the theme of the epic.   Everyday details of life are commonplace and intricately woven into the background of each story in the same palatial style as the rest of the poem.      Ã‚  Ã‚  Ã‚   Epic poems are not merely entertaining stories of legendary or historical heroes; they summarize and express the nature or ideals of an entire nation at a significant or crucial point in its history.   I have chosen for comparison the Odyssey, The Divine Comedy, and Paradise Lost.      Ã‚  Ã‚  Ã‚  Ã‚   The Odyssey, attributed to Homer is about Odysseus, the king of Ithaca, who sailed with his army to take part in war against Troy.   After ten years of war, victory is declared and the armies of Odysseus have sailed for home.   As the Odyssey begins, an additional 10 years have passed since the fall of Troy and Odysseus still has not returned to his home.   The noblemen have converged on his palace seeking the hand of his lovely wife, Penelope.   However, Penelope refuses their advances choosing to remain faithful to Odysseus.      Ã‚  Ã‚  Ã‚  Ã‚   During the ten years ... ... of people in our history.   These epic works take us on an imaginary voyage; one through the amazing journeys of a single man, one through an imaginary trip through hell in which the political and philosophical thought of the time can be experienced, and one through an account of a religious thought for that day.   All of these epics serve to remind us that no matter how far mankind has come, we still have a long way to go in our journey be it spiritual or earthly.    Works Cited    "Epic."   Webster's Ninth New Collegiate Dictionary.   1983 ed.    Homer.   "The Odyssey."   Norton Anthology of World Masterpieces.   Ed. Maynard Mack.   6th ed. 2 vols. New York:   Norton, 1992.    Milton, John.   "Paradise Lost." Norton Anthology of World Masterpieces.   Ed. Maynard Mack.   6th ed. 2 vols. New York:   Norton, 1992.

Importance of Teachers Essay

A REFLECTION ON THE IMPORTANCE OF TEACHER’S INVOLVEMENT IN CURRICULUM PLANNING Recent studies in the United States shown that curriculum implementation can only be successful if teachers and communities are involved in the development and implementation of curriculum and structural changes.(Arend Carl, 2005) While addressing the need of the learners which is the primary concern of the curriculum, teachers should be one of the principal role-players in the process of addressing these challenges. The question is: Are they allowed to participate in the process, and if they do participate, what is the nature of their involvement? Within the context of the curriculum changes in education cited in the text, stringent demands are being made on teachers. This process of continuous change has not yet stabilized however and therefore it is imperative that there should be dialogue about what is expected of teachers when it is suggested that they should be â€Å"more involved in curriculum development†. More often, teachers, especially in the public school system in our country indicated that they, for the most part excluded from participation in curriculum development at curriculum levels outside the classroom. Their perception was that, although they were the subject and/or learning area specialists, little attention, if any, was given to their â€Å"voice† — they were only involved in the implementation of the new curriculum. And this is also what is indicated in the context of the situation in the story that was presented the previous meeting. This has created the impression that teachers operate solely within the context of the school and the classroom, making this seem the only place where they can make a contribution to the curriculum. Contributions from the teachers are seldom acknowledged just like in the situation cited, so that, a perception often held by teachers is that the curriculum is developed â€Å"elsewhere† so that they simply need some guidance for the†¦

Critically assess the role of management accountants

Assessed Work Coversheet Assessment Code: MGT3930 Due Date: 23 February 2015 Chart of Antecedent com/aaimagestore/essays/1574795.002.jpg"/> Introduction This paper argues that the development of the function of direction comptrollers ( MAs ) from the 1990s to 2013 is both necessary and ineluctable. This is because traditionally, MAs perform independently without any cross-functional interaction with other sections. Furthermore, MAs were non involved in any strategic planning or determination devising procedure for the administration. Hence, there is a demand for the alteration in the function of MAs based on subjects such as decentralization of MAs, debut of new techniques, promotion in accounting engineering and administration civilization. The demand for an evolvement in MAs As stated by Simon et Al, 1954, MAs were ab initio centralised in central offices concentrating on supplying relevant informations to the relevant parties. They were non actively involved in organisation’s operations, therefore they were ever deemed as an foreigner to administration ( Golembieski, 1964 ) . However, due to rapid development in the planetary concern environment, the traditional function of MAs had to germinate. This was because the traditional function was excessively simplified to be used in the new complex environment ( Golembieski, 1961 ) , as traditionally they are merely focus in informations entry and score-keeping. Therefore, they are deemed as an foreigner to the administration. As stated in Golembieski, 1961, if administrations continued to follow traditional function of MAs, its operation theoretical account would lose its effectivity and efficiency compared to its rivals using the new function where they play a more pro-active function in administration. The passage from centralization to decentralization Once, MAs are centralised because they are ever stationed in central offices, they are proficient and focused on the fiscal facets of the histories with small understanding on how it may impact the operations. Besides that, MAs were besides involved in score-keeping activities, attention- directing and problem-solving ( Simon et al, 1954 ) . They perform independently without cross-functional interaction with other sections. Furthermore, MAs were non involved in any strategic planning or decision-making procedure for the administration. Hence to retain their competitory border in the complex environment, administrations have to slowly follow the new function of the MAs. The new function allows the MAs to go more pro-active in operations as they will be decentralised to assorted concern units ( Golembieski, 1964 ) . The decentralizations of MAs let them to understand the units’ operation better, therefore enabling MAs to take part actively in decision-making facets that will better the efficiency of the unit. It is besides good for administration as it encourages more interaction and closer propinquity between director and comptroller, which reduces misconstruing between the MAs and director ( Pierce & A ; O’Dea, 2003 ) . Therefore, MAs will go more accessible and knowing about the operations, which in bend makes the directors more willing to accept their accounting study ( Pierce & A ; O’Dea, 2003 ) . Hence, MAs are able to derive more legitimacy from directors. The decentralization of MAs is farther amplified in Granlund & A ; Lukka, 1998. It is seen as a cardinal component in bettering the function of MAs. It can be labelled as a national norm for administrations in Finland holding to follow towards decentralized staff maps. This was one of the first marks of an development of the function of MAs. However, all signifiers of development comes with obstructions and challenges. The first was the at odds function for MAs who are decentralised and those who are located at central offices. Based on Hopper, 1980, there was a given that lower and in-between direction believed that the comptroller should execute a service-oriented function. This implied that directors at the subdivision wanted their Ma to play a service function regardless of their structural place as required by the concern environment. For those MAs centralised in central offices, their chief function was to be a book-keeper. These book-keepers prioritize information to upper direction as they are really bureaucratic. They were merely interested in clear publicity way. Whereas for those decentralised in assorted subdivisions, they are more service-oriented. These MAs identified the service provided to take down and middle direction as their precedence. This implies that there are less hierarchical control but it encourages more horizontal communicating and legitimacy ( Hopper, 1980 ) . Having two positions of the same functions created confusion within administration and therefore greater uncertainnesss. Furthermore, as stated by Hopper, 1980, some traditional comptrollers are unwilling to do the alteration as they do non desire to drop down the hierarchy. Furthermore, fiscal informations could be manipulated before making central offices due to less cheque and balance involved and greater interaction between MAs and subdivision directors, leting them to work together to pull strings the histories. Resolution of confusion through ABC In order to work out the confusion, the legitimacy of the new function had to be built. This was in the signifier of the activity-based costing ( ABC ) system. Hence, Friedman & A ; Lyne, 1997, emphasized the importance of MAs to follow the ABC. ABC is a method that examines the relationship between cost, activities and merchandise before apportioning the resources. Hence, it is of import to hold high grade of interaction between MAs and the subdivisions. ABC allows MAs to better understand the subdivision operations and to advance better determination devising when being compared with MAs that employed traditional techniques such as standard costing and discrepancy costing ( Kaplan & A ; Johnson, 1988 ) . This allows MAs to break apportion fiscal resources to the subdivisions. Since execution of the ABC, MAs have more cross-functional coaction with the subdivisions which lead to better accounting informations for determination devising ( Friedman & A ; Lyne, 1997 ) . Furthermore, it improves the relationship between MAs and subdivisions, which increases the legitimacy of the new MAs’ function. Most significantly, administration can break pull off their cost. The execution of the new ABC techniques has besides allowed the function of direction comptroller to germinate throughout the old ages from traditional bean counter to going more strategically and operationally focused. Hence, MAs now non merely necessitate to analyze its ain cost construction but besides do rivals analysis ( Bromwich, 1990 ) . Furthermore, MAs must be able to see the costing together with the demand from market ( Bromwich, 1990 ) . Most significantly, MAs must be able to mensurate their value-add against the rivals. This new accomplishments which are a requirement to the new function of an MA will let administrations to come out with effectual schemes against their rivals. Another challenge faced in the development of the function was the new accomplishments required.In order to keep their new functions, MAs are now expected to hold both fiscal and concern direction accomplishments ( Yazdifar & A ; Tsamenyi, 2005 ) . However, there is a deficiency of persons who can suit the function and it can be more dearly-won to enroll and develop MAs ( Sathe, 1983 ) . Promotion of engineering As the complexness of the universe increases, one of the most of import push factors for the farther development of the functions was the promotions of engineering in the universe which led to the development and debut of the Enterprise Resource Planning System ( ERPS ) . With it, MAs are able to concentrate more on complex activities such as coming up with schemes from fiscal informations ( Granlund & A ; Malmi, 2002 ) . The ERPS system integrates all informations and procedures of the concern map, enabling MAs to construe assorted public presentation indexs and demo the relationships between indexs rapidly ( Scapens, 2004 ) . Hence, leting MAs to help direction with scheme and runing determination in existent clip. With ERPS, the basic accounting work can be done more expeditiously. This is because it integrates assorted facet of the concern into a individual information system ( Granlund & A ; Malmi, 2002 ) . MAs can besides utilize real-time information provided by the ERPS to do determinations rapidly in the new fast moving concern environment ( Byrne & A ; Pierce, 2007 ) . This ERPS has farther allowed MAs to germinate into a specialized adviser. However, it meant that even more accomplishments and cognition were required to prolong the new function. Some of these accomplishments are confer withing accomplishments and strong communicating and relational accomplishments ( Byrne & A ; Pierce, 2007 ) . Furthermore, MAs have to take a wider position of the concern and be able to associate cost and fiscal information to the strategic development of the concern ( Birnberg et al, 1983 ) . Another job in the manner of development was the integrating of the system which required clip taking to holds in the development of the concern. Most significantly, the complexness of the system besides hindered other sophisticated accounting developments ( Scapens, 2004 ) . The development procedure is farther amalgamate because of the decentralization and promotion in engineering, therefore ensuing in a shared apprehension between the MAs and the concern units within the administration, leting the MAs to fit their activities with the organisation’s ongoing demands ( Burns & A ; Baldvinsdottir, 2005 ) . The changing needs for concern to be more market ready, has besides farther boosted the demand for the development of the function of MAs to be specialised advisers with particular fiscal cognition ( Mouritsen, 1996 ) . In order to pitch up towards the new function, administrations have provided enlisting, preparation and calling planning to advance the function alteration of MAs ( Mouritsen, 1996 ) . Having a pro-active function allows MAs to supply the direction with information from a fiscal position ( Burns & A ; Baldvinsdottir, 2005 ) . The rubric of a specialized adviser increases their legitimacy, promoting concern units to seek their advice within their administration ( Mouritsen, 1996 ) . However, the development of the function of MAs to go more pro-active in the audience function led to some pretermiting their original accounting duties. Increase in size and complexness of administrations With the rapid development of the planetary concern environment and the addition in size and complexness of administrations, there was a demand for the function of MA’s to foster evolve from specializer to accountants. ( Sathe, 1983 ) . The accountant supervises the accounting section and aids direction in construing and utilising managerial accounting information. A strong accountant requires good supervisory accomplishments from MAs as they have to pull off a squad of comptrollers. This is in contrast from the traditional function where MAs chiefly focus on fiscal informations and work independently. As a strong accountant, MAs are actively involved in concern determination devising procedures and can retain a senses of objectiveness. This ensures alliance between MAs and the administration. Furthermore, MAs can urge classs of action and dispute the programs and actions of runing executives ( Chenhall & A ; Langfield-Smith, 1998 ) . Most significantly, it can make synergism and efficiency across administration as at that place will non be any duplicate work as all plants will be assigned consequently by the MAs in their new functions as accountants. ( Burns & A ; Baldvinsdottir, 2005 ) . The development of the function was further legitimised by professional organic structures who encouraged direction comptrollers to take on more managerial duties ( Clinton & A ; White, 2012 ) . The preparations for MAs have besides evolved in both the academic and professional facet towards a more concern oriented attack ( Clinton & A ; White, 2012 ) . This has greatly influenced the cognition base of future accounting professionals. However, one of the cardinal drawbacks to the development of a specializer into a accountant is a state of affairs where there is over cheque and balance in the administration, which can restrict the creativeness and entrepreneurship of the administration ( Sathe, 1983 ) . The ineffectualness of the traditional organizational civilization Traditionally, organisation’s civilization perceived MAs as a non-value added function to administration, hence they were non involved straight in any concern operations. Older coevals of MAs are besides unwilling to take the alterations as they have to upgrade their accomplishments to run into the new function ( Granlund & A ; Lukka, 1998 ) . Furthermore, many establishments are still learning the traditional method of MAs, therefore those new MAs will non be able to accommodate to the new civilization ( Jarvenpaa, 2007 ) . Most significantly, the complexness of the new function will do it hard for big administrations to to the full incorporate the new civilization within a short clip frame which may ensue in function confusion as employees do non cognize which civilization to follow on. Thus, doing it hard to legalize the function of MAs. With development comes the demand to legalize development through organizational civilization. This is because employees in the administration will act harmonizing to its civilization ( Jarvenpaa, 2007 ) . Furthermore, accounting is besides seen as a cultural object as all organizational actions and determinations are derived from the foundation of accounting ( Jarvenpaa, 2007 ) . Hence, administrations must re-structure their traditional civilization to let the legitimising of the new MA’s function. But due to alterations in the concern environment, MAs have to take on a more value-added function in the administration. Hence, in order for all employees to admit and accept the development of the function of MAs playing a more pro-active function, administration had to take a few enterprises to alter the organizational civilization to back up the new function. Several of the enterprises as stated by ( Jarvenpaa, 2007 ) , are function modeling by top direction through proactive engagement, development of new accounting invention that supports concern direction such as ABC and story-telling about the value-added service that MAs have provided to the administration. Role modeling is where the direction can take the alterations by leting MAs to take up more strategic functions and leting them chances to show their thoughts in a formal scene within administration. Furthermore, administrations develop new accounting techniques that free up clip, leting MAs to take on more complex responsibilities as compared to their traditional function. The direction have besides explained to employees through narrative stating on how the new MAs’ function has brought about value-added services to the administration. This greatly boost the image of MAs in the organisation’s new civilization as more employees now understand and accept the critical function that MAs drama in the modern map of the administration. This is because to legalize the new function, it is of import to derive support from the direction by bettering the perceptual experience of the administration accounting map, the formal authorization of MAs and their societal and proficient accomplishments. Hence, on top of making new function individuality for MAs and legalizing their new function, the administration has went on to commit the new function of the MAs. Administrations have taken several enterprises to make so as stated by ( Goretzki et al, 2013 ) . There are administrations to carry on seminars and conferences to acquire the new thoughts and web across and guarantee that the MAs are good cognizant that they can supply value-added service in this new function. Furthermore, administrations link their Ma with wider institutional environment which can supply counsel rules for the new functions. Most significantly, professional organic structures and administrations cooperate and instil a new civilization for the MAs. This guarantee alliance between the operational and fiscal facet of the concern, which will ensue in end congruity between MAs and the concern that allows better adaptation of the new function ( Pierce & A ; O’Dea, 2003 ) . Decision In decision, the decentralization of MAs, the alteration in organisational civilization and the promotion of engineering have allowed them to play an of import portion in the administration where they are operationally and strategically concentrate. Employees of the administration no longer see them as a bean counter but more of a concern adviser where they will seek advice and consulting service. Most significantly, the development has been necessary and should go on as the times change to let MAs to keep their relevancy in the economic system. Mentions Birnberg, J. G. , Turopolec, L. , & A ; Young, S. M.( 1983 ) . The organisational context of accounting.Accounting, Organizations and Society,8( 2-3 ) , 111-129. Bromwich, M. 1990.The Case for Strategic Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets. Accounting, Organizations and Society, 15 ( 1-2 ) : 27-46. Byrne, S. , and Pierce, B.( 2007 ) ‘Towards a More Comprehensive Understanding of the Roles of Management Accountants ‘ .European Accounting Review, 16 ( 3 ) , pp. 469-498. Nathan birnbaums, J. , and Baldvinsdotti, G.( 2005 ) ‘An Institutional Perspective of Accountants ‘ New Roles – The Interplay of Contradictions and Praxis ‘ .European Accounting Review, 14 ( 4 ) , pp. 725-757. Chenhall, R. & A ; Lanfield-Smith, K.( 1998 ) Factors act uponing the function of direction accounting in the development of public presentation steps within organisational alteration plans. Management Accounting Research, 9, 361–386. Clinton, D. , & A ; White, L. R. ( 2012 ) .The Role of the Management Accountant: 2003-2012.Management Accounting Quarterly, 14( 1 ) , 40-74. Friedman, A. & A ; Lynes, S.( 1997 ) Activity-based costing and the decease of the beancounter. European Accounting Review, 6:1, 19–44. Grandlund, M. & A ; Lukka, K.( 1998 ) Towards increasing concern orientation: Finnish direction comptrollers in a changing civilization. Management Accounting Research, 9, 185–211 Goretzki, L. , Strauss, E. , & A ; Weber, J. ( 2013 ) .An Institutional Perspective on the Changes in Management Accountants ‘ Professional Role.Management Accounting Research, 24, 41-63. Granlund, M, and Malmi, T,( 2002 ) ‘Moderate impact of ERPS on direction accounting: a slowdown or lasting result? ‘ . Management Accounting Research, 13 ( 3 ) : 299-321 Golembiewski, R.( 1964 ) , Accountancy as a Function of Organization Theory, The Accounting Review, pp. 333-341. Golembiewski, R. T.( 1961 ) . Toward the New Organization Theories: Some Notes on † Staff † .Midwest Journal of Political Science, 237-259. Hopper, T.( 1980 ) Role struggles of direction comptrollers and their place within administration constructions. Accounting, Organizations and Society, Vol 5, No 4, 401–411. Jarvenpaa , M.( 2007 ) . Making concern spouses: A instance survey on how direction accounting civilization was changed.European Accounting Review,16( 1 ) , 99-142. Johnson, H. T. , & A ; Kaplan, R. S.( 1987 ) . Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press Mouritsen, J.( 1996 ) Five facets of accounting sections work. Management Accounting Research, 7, 283–303. Pierce, B. , & A ; O'Dea, T. ( 2003 ) .Management Accounting Information and the Needs of Managers: Percepts of Directors and Accountants Compared.The British Accounting Review, 35, 257-290. Simon, H. & A ; Gwetzkow, H. & A ; Kozmetsky, G. & A ; Tyndall, K.( 1954 ) Centralization Versus Decentralization in Forming the Controller’s Department. The Controllship Foundation, New York. Scapens, R. W. and Jazayeri, M.( 2003 ) , â€Å"ERP systems and direction accounting alteration: chances or impacts? A research note† , European Accounting Review, Volume 12, Number 1, Pages 201–233. Sathe, V.( 1983 ) . The accountant ‘s function in direction.Organizational Dynamicss,11( 3 ) , 31-48. Yazdifar, H. , & A ; Tsamenyi, M. ( 2005 ) .Management Accounting Change and the Changing Roles of Management Accountants: A Comparative Analysis Between Dependent and Independent Organizations.Journal of Accounting & A ; Organizational Change, 1( 2 ) , 180-198.

LANG Surname Meaning and Family History

LANG Surname Meaning and Family History The last name Lang originated as a descriptive surname given to an unusually tall individual, from the Old English lang or long, meaning long or tall. LANGE is a common German variant, while LANG is more prevalent in Scotland and northern England. LONG is another common English variant. Lang may also have originated as a Hungarian surname, from  lng, meaning flame, perhaps a descriptive name for a passionate individual, or for someone who worked with fire, such as a blacksmith. The Lang surname is also found in China,  adopted by descendants of the founder of  Lang City in the state of Lu. Lange  is the 26th most common German surname, while  Lang is the 46th most common.  Long is the 86th most popular surname in the United States. Surname Origin: German, Scottish, English, Dutch, Swedish, Danish, Chinese Alternate Surname Spellings:  LANGE, LONG, LUNG, LAING, DE LANGE Famous People with the LANG  Surname Fritz Lang  - Austrian-born film directorDavid Lange -  former New Zealand prime ministerJessica Lange  - American actressJosephine Lang - German composerAlgot Lange - Swedish explorerJoseph Lange - Vienna actor and painter; Mozarts brother-in-law Where Is the LANG Surname Most Common? According to surname distribution from Forebears, the Lang surname is most common in Austria, where it ranks 24th in the nation, followed by Germany (35th), Switzerland (61st), Luxembourg (104th), Liechtenstein (132nd), China (193rd) and Vietnam (203rd). The Lange spelling of the surname, on the other hand, is most common in Germany (26th), followed by Greenland (47th) and Denmark (107th). Lang is more common in the United States than Lange. WorldNames PublicProfiler indicates a similar distribution, with the greatest percentage of individuals named Lang in Austria, followed by Germany, Hungary, Switzerland, and Luxembourg. Lange is most common in Germany, especially northern Germany, followed by Denmark. Genealogy Resources for the Surname LANG Meanings of Common German SurnamesUncover the meaning of your German last name with this free guide to the meanings and origins of common German surnames. Lang  Family Crest - Its Not What You ThinkContrary to what you may hear, there is no such thing as a Lang  family crest or coat of arms for the Lang surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male-line descendants of the person to whom the coat of arms was originally granted. LANG  Family Genealogy ForumThis free message board is focused on descendants of Lang  ancestors around the world. There is also a separate message board for discussion of the Lange surname. FamilySearch - LANG  GenealogyExplore over 5.8  million results from digitized  historical records and lineage-linked family trees related to the Lang surname and variations such as Lange on this free website hosted by the Church of Jesus Christ of Latter-day Saints. LANG  Surname Mailing ListA free mailing list for researchers of the Lang  surname and its variations includes subscription details and searchable archives of past messages. They also host  a mailing list for the Lange surname. DistantCousin.com - LANG  Genealogy Family HistoryExplore free databases and genealogy links for the last name Lang. GeneaNet - Lang  RecordsGeneaNet includes archival records, family trees, and other resources for individuals with the Lang  surname, with a concentration on records and families from France and other European countries. The Lang  Genealogy and Family Tree PageBrowse genealogy records and links to genealogical and historical records for individuals with the Lang  surname from the website of Genealogy Today. References: Surname Meanings Origins Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998.Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003.Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003.Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997.Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997. https://www.thoughtco.com/surname-meanings-and-origins-s2-1422408

The Sports of the Gods essays

The Sports of the Gods essays The Sport of the Gods, Dunbar's final novel, presents a far more critical and disturbing portrait of black America. The work centers on butler Berry Hamilton and his family. After Berry is wrongly charged with theft by his white employers, he is sentenced to ten years of prison labor. His remaining familywife, son, and daughterconsequently find themselves targets of abuse in their southern community, and after being robbed by the local police they head north to Harlem. There they encounter further hardship and strife: the son becomes embroiled in the city's seamy nightlife and succumbs to alcoholism and crime; the naive daughter is exploited by fellow blacks and begins a questionable dancing career; and the mother, convinced that her husband's prison sentence has negated their marriage, weds an abusive profligate. A happy resolution is achieved only after Berry's accuser confesses, while dying, that his charge was fabricated, whereupon Berry is released from prison. He then travels n orth and finds his family in disarray. But the cruel second husband is then, conveniently, murdered, and the parental Hamiltons are reunited in matrimony. The novel reveals Dunbar's genuine effort to show the forces that prevented black Americans from charting their own destinies, suggesting that by organizing a legal system that denies blacks justice and equal job opportunitiesand by generally ignoring the needs of the black man in their political decisions-white Americans set themselves up as "protective guardians" of Afro-Americans. The plot of the novel follows a straight line of action. Berry Hamilton, the hardworking, thrifty black butler who has remained with his employer. Maurice Oakley, "through thick and thin," is wrongly accused of stealing money from Maurice's weak and dissipated younger brother, Francis. Although no evidence supports the charge against him and Berry consistently proclaims his innocence, he is given a ten-year sentenc...

The Environmental Impacts of Droughts

The Environmental Impacts of Droughts As summer approaches, headlines about worrisome drought conditions usually dominate the news. All across the world, ecosystems from California to Kazakhstan have dealt with droughts of varying lengths and intensity. You probably already know that a drought means there is not enough water in a given area, but what causes a drought? And how do ecologists determine when an area is suffering from a drought? And can you actually prevent a drought? What Is A Drought? According to the National Weather Service  (NWS), a drought is a deficiency in precipitation over an extended period. It also occurs more regularly than you might think. Actually, almost every ecosystem experiences some period of drought as part of its natural climate pattern. The duration of the drought is what sets it apart.   Types of Droughts The NWS defines four distinct types of drought that vary depending upon their cause and duration: meteorological drought, agricultural drought, hydrological drought, and socioeconomic drought. Heres a closer look at each type. Meteorological Drought: This type of drought is defined by a lack of precipitation over a period of time.  Agricultural Drought:  This is the type of drought that occurs when factors such as lack of rainfall, soil water deficits, and reduced groundwater levels combine to produce conditions that do not allow an adequate water supply for crops.  Hydrological Drought:  When lake or stream levels decline and the groundwater table is diminished due to a lack of rainfall, an area may be in a hydrological drought.Socioeconomic Drought: Socioeconomic drought occurs when the demand for an economic good exceeds an ecosystems water-related means of sustaining or producing it. Causes Of Drought Drought can be caused by meteorological conditions such as a lack of rainfall or excess of heat. They can also be caused by human factors such as increased water demand or poor water management. On a wider scale, drought conditions are often thought to be the result of climate change that causes higher temperatures and unpredictable weather patterns. Effects of Drought At its most basic level, drought conditions make it difficult to grow crops and sustain livestock. But the effects of drought are actually much more far-reaching and complex, as they affect the health, economy and stability of an area over time. Droughts can lead to famine, wildfires, habitat damage, malnutrition, mass migration (for both people and animals,) disease, social unrest, and even war. The High Cost of Droughts According to the National Climatic Data Center, droughts are among the most costly of all weather events. There were 114 droughts recorded in the United States through 2011 that have resulted in losses in excess of $800 billion. The two worst droughts in the U.S.  were the 1930s Dust Bowl drought and the 1950s drought, each one lasted for more than five years affected large areas of the nation. How to Prevent a Drought Try as we might, we cannot control the weather. Thus we cannot prevent droughts that are caused strictly by a lack of rainfall or abundance of heat. But we can manage our water resources to better handle these conditions so that a drought does not occur during short dry spells. Ecologists can also use various tools to predict and assess droughts around the world. In the U.S., the U.S. Drought Monitor provides a day-by-day visual of the drought conditions around the country. The U.S. Seasonal Drought Overlook  predicts drought trends that may occur based on statistical and actual weather forecasts. Another program, the Drought Impact Reporter, collects data from the media and other weather observers about the impact of drought in a given area. Using the information from these tools, ecologists can predict when and where a drought might occur, assess the damages caused by a drought, and help an area recovery more quickly after a drought occurs. In that sense, they are really more predictable than preventable.