Wednesday, July 31, 2019

South America vs. North America

Audrey Hepburn March 4, 2013 Mr. Miller AP U. S. History South vs. North 1800-1850 FRQ: In spite of sharing a country, the Northern and Southern areas of America had many differences and distinctions, which ended up dividing the nation. During the first part of the 1800's the North and the South grew in different ways. In the North, cities were centers of wealth and manufacturing. There were many skilled workers. In the South there was not much manufacturing. There were not many skilled workers. Most of the people were farmers. Money came from plantation crops, like cotton, and slavery was a major piece of their economy.Their respective societies were also diverse. The period between 1800 and 1850 brought rapid population growth throughout the United States. In the North the overall population rose from about 5 million to 31 million during this time. Part of this increase was due to massive immigration. Between 1830 and 1850 over 2 million Irish, German, and other northern Europeans arrived in the United States. Most of them settled in the North. The population of the South was made up of white Americans and enslaved Africans. By 1800 there were about 4 million slaves in America and the United States was the largest slaveholding republic.The total population of the South reached 12 million. The South was an overwhelmingly agricultural region of mostly farmers. Most farmers lived in the backcountry on medium sized farms, while a small number of planters ran large farms, or plantations. The South was ideal for agriculture and had the ability to grow crops in large amounts. However, only one-fourth of the Southern population owned slaves, and most of these were the planters. The rest of the population was made up of white independent farmers, tenant farmers (who rented land and paid the landowners in crops or money), laborers, or frontier families.Most Southerners lived on farms, scattered along the coastal plains and the small farmers in the backcountry. Since th e economy was based on agriculture, industries and towns developed at a slower pace than in the North. There were many small towns along the banks of rivers and the coasts. Only a few large cities developed as trading centers in the South. Plantations were so large and so distant from each other that they became almost self-sufficient, like small towns. Cities in the North thrived as centers of commerce. They were set up along the Atlantic coast and served as centers of trade between the North and Europe.They were hubs of manufacturing of textiles (cloth goods) and other products. Many people from rural New England moved to the cities looking for employment opportunities. In 1800 about 5 percent of the population lived in cities, but by 1850 nearly 15 percent did. Increased trade and manufacturing drew many laborers to town to work. Cities were often crowded and dirty. Not until after 1830’s were harbors and streets improved, sanitation systems were started, and police forces were created. Public services such as education began to take root. The Southern economy was based on agriculture.Crops such as cotton, tobacco, rice, sugar cane and indigo were grown in great quantities. They were raised on large farms, known as plantations, which were supported by slave labor. After Eli Whitney invented the cotton gin in 1793, cotton took over as â€Å"king† of the southern economy. Whitney invented the cotton gin, a machine that separated the seed from the cotton fiber much faster than could be done by hand. This caused a rapid growth and expansion of cotton production. In 1793 Southern farmers produced about 10,000 bales of cotton. By 1835, they were growing over 1 million bales a year.Cotton exports made up two-thirds of the total value of American exports. To clear land and grow cotton, Southerners used slave labor. Slavery was essential for the South’s prosperity. The South had little manufacturing, and Southerners wanted cheap imports. Since t hey exported most of their cotton and tobacco, they believed that high tariffs-–taxes on imported goods—would scare away the foreign markets that bought their goods. For these reasons the South was against tariffs. The North, however, favored high tariffs to protect its industries from foreign competition.The Northern economy was based on many different industries. These included shipping, textiles, lumber, furs, and mining. The majority of people lived on small farms and found that much of the land was suited for subsistence farming—raising food crops and livestock for family use—rather than producing goods to export, or send to other countries. Northerners stated to use their â€Å"ingenuity† to manufacture all kinds of goods. With the use of waterpower and coal for steam plants, manufacturing developed quickly. People realized that the many surrounding waterfalls were cheap source of energy, and the waterpower began to be used to run the factori es. Items such as textiles, iron, and ships were manufactured in great quantities. These goods were traded for foreign products, as well as transported to and from all continents by trading ships. The growth of trade, manufacturing and transportation brought many changes to cities in the North. Cities took on an increasingly important role in determining the culture of the North. Merchants, manufacturers, wage earners, and new business owners brought new ideas to the North. The majority of Northerners were Protestant believers.Villages became strong centers of community activities. Cities were important centers of art, culture, and education. Most cities printed newspapers and books and provided many forms of recreation, such as dancing, card playing, and theatre. Both religion and education were organized institutes. Most towns had both schools and churches. Public education grew in the north after the 1830s, but few boys went to secondary school, and college was reserved mostly fo r the wealthy. There were few schools or churches in the South, since neither education nor religion were very organized.The best educated were the sons of planters. On plantations there were sometimes small schools, and often planters hired private tutors to teach their children until they could be sent off to private schools. Small farmers had little or no education. Life in the South revolved around the small, wealthy class of planters and the agricultural system they controlled. Planters were the aristocracy—the upper class—of the South. They lived like country gentleman of England and ran the political and economic life. Plantations were far apart and developed their own communities.Recreational activities included such things as fox hunting, dancing, horseracing, and watching cockfights. During the first half of the 1800s transportation vastly improved, and the size of the United States more than doubled. Methods of long-distance transports, such as steamships an d railroads, affected the South because products could more easily be sold to more distant markets. By 1850 about 9,000 miles of railroad spread across the Southern states. Meanwhile, hundreds of steamboats moved Southern crops to the North and to European markets.Still, this was not nearly as vast a railroad system as the North. Most of the new rail lines were in the North, spanning out to the west. By 1850, 30,000 miles of railroad tracks connected distant parts of the United States. . Canals, mostly built in the North, were also a cheap source of transportation. The Erie Canal was clearly a success for New York commercial activities. Many other cities began to follow suit and within a decade a system of over 3,000 canals provided water transportation between the Eastern seaboard and rivers in the West. By 1850 there were over 88,000 miles of surfaced roads.Although the Northern and Southern states shared many things, in the period of 1800-1850, their disparities began to outshine what they had in common, which helped to lead into the Civil War. Their economies were polar opposites, with the Northern industrializing and the South farming and exporting; their societies were based on two diverse things, the South being an almost aristocratic system and the North focusing on factory work and industrializing. Their governmental ideals differed, especially and so blatantly emphasized in their opinions on tariffs.

Tuesday, July 30, 2019

My Masters Are You Mad? Essay

Interestingly, the concept of ‘madness’ can be interpreted and explored in many ways. The foolishness of one’s actions; the mayhem or pandemonium of a situation; or the mental instability of an individual. Shakespeare’s Twelfth Night mentions ‘madness’ more often than any of his other plays, suggestion that madness plays a central role in the development of both the plot and the characters. The intention of Malvolio’s question, although potentially ambiguous, is to suggest to his ‘masters’, Sir Toby and Sir Andrew, that they are crazy to be up in the early hours of the morning making such a noise in Olivia’s house. Through his question Twelfth Night, indirectly, presents many answers that lead us, the reader, to our own conclusion about the degree of madness within each of the characters and the situations they create or find themselves in. The theme of love as a cause of madness is one that presents itself regularly in Twelfth Night. As the play opens, Orsino talks of how too much love can make one’s appetite for it ‘sicken and so die’. He says how love can make you want things one minute, and then, in another, make you sick of them, ‘But falls into abatement and low price Even in a minute.’ Love should be, in theory, a powerful, all consuming feeling of euphoria and fulfillment. However, when Orsino describes this violent mix of desires accompanying love, he seems to be referring to everybody’s experience of love. He is generalising and assuming, however disruptive and chaotic love is, everybody experiences it in the same way he describes. As the play progresses, we are shown that his love for Olivia is unrequited, ‘How will she love, when the rich golden shaft hath killed the flock of all affections [†¦] !’ Unrequited love is impure love, as the path of the one who love is almost certainly headed for despair. The suggestion that such a beautiful emotion could result in turbulence and such pain & upset is the suggestion that love, and the journey it takes Orsino on, is mad. The readers are left contemplating that if Orsino knows the path he it taking is unstable, why does he bother continuing when he knows his fate? Love has left him mad & unhinged and, possibly, incapable of making rational and thoughtful decisions. Instead he leaves to ‘sweet beds of flowers’ to further ponder his emotions. The loss of Olivia’s both brother and father within a short space of time has left her grieving excessively and unnecessarily. Sir Toby opens a scene by questioning Olivia’s behavior, ‘What a plague means my niece to take the death of her brother thus?’ intimating his disapproval. He is the first to be bold enough to point out the ridiculousness of her overly-melodramatic grieving, having vowed to hide away for seven years. It is considered appropriate to mourn for the loss of a loved one for a period of time, but, in Olivia’s case, seven years would usually be considered inordinate. Before Olivia even makes her debut appearance in Twelfth Night, precast as a self-indulgent and overemotional character. The theme of madness again presents itself in her self-important view of the world. The fact that Olivia is giving up seven years of her own life to grieve, shows her desire to play the victim, hiding away from the world outside her house and the affections of others. When Viola, in disguise, comes to Olivia on Orsino’s behalf, Olivia plays upon his affections for her, teasing his messenger with her disguise, ‘Give me my veil; come throw it o’er my face.’ If she truly was wretched from the loss of her brother and father she would not indulge in such frivolous devices to keep others interested. The prolonged grieving she had opened herself up to has been at the expense of her better-judgment and maturity. She, a ‘master’ of Malvolio, as his question includes, has slipped into instability and silliness, and, if she keeps it up, is not far from the madness that seems to engulf the characters of Twelfth Night. The role of the ‘fool’ in Olivia’s household is to speak their mind, having no fear of the possible repercussions they may face from their masters for their honesty. Ironically, but perhaps unsurprisingly as this is a work of confusion in Shakespearean proportions, Feste, the clown is perhaps the most sane and wise of all the characters. Feste makes a comment to Sir Toby and Sir Andrew, asking them if they have ever seen ‘the picture of ‘We Three’?’ The picture he is referring to is that of two fools, with the idea that the viewed is the third fool. He is suggesting that they either are the fools in the picture, or have both seen it and, therefore, make up the third fool. He is the only character inferior to both Sir Toby and Sir Andrew to refer to their drunken and feasting lifestyle as foolish, showing not only his boldness, but also his astute observations and wit. Later on, when speaking to Viola disguised as Cesario, he comments on her lack of facial hair, ‘Now Jove, in his next commodity of hair, send thee a beard!’. Although he may only be commenting on the fact a post-pubescent boy is without a beard, it is also suggested that he is wise to the fact ‘Cesario’ is not the eunuch he appears to be but is, in fact, a girl, Viola. Shakespeare’s introduction of such a minor, and seemingly insignificant, line that holds incredible subtext is enough to suggest that Feste, the fool, is not as foolish or as mad as the other characters perceive him. The many ways in which madness can be interpreted in both the characters perceptions of each other and the reader’s, or audience’s, perception opens Twelfth Night up to the questioning of the sanity and the rationale behind the motives of the characters. It has never been more true to say of something than it is of this play that madness is in the eye of the beholder.

Monday, July 29, 2019

Activity Based Management Essay

Activity based management (ABM) is an approach to management that aims to maximize the value adding activities to the customers while minimizing or eliminating non-value adding activities. The objective of ABM is to improve the efficiency and effectiveness of an organization in securing its markets. It draws on activity based-costing (ABC) as its major source of information and focuses on managing activities to (1) reduce costs, (2) create performance measures, (3) improve cash flow and quality and, (4) produce enhanced value products in order to improve customer value (Business Dictionary.com). This ABM system’s top priority is in eliminating or improving those activities to increase profitability by seeking out areas where a business is losing money such as the factors which cause activities to be performed or activity cost to change. Undeniably, in order to improve an organization’s work processes and activities to effectively and efficiently meet the rapidly changing environment in this globalisation world, management practices and methods have changed over the last decade and will continue to change in future. THE TRADITIONAL ABSORPTION COSTING is the first system implemented to keep track of the true cost of a product or service. It assigns indirect cost to cost object and uses unsophisticated methods to assign indirect costs. It allocates overheads to production and service departments and uses small number of 2nd stage cost drivers to allocate costs from cost centres or pools to productions or cost objects. This system will only be appropriate when the (i)direct costs were the dominant costs, (ii)indirect costs were relatively small, (iii)information costs are high, (iv)there is a lack of intense global competition and (v)a limited range of products is produced, it might be difficult for every organization to use it. For instance, this system might not be appropriate for companies with complex processes and manufacturing practices. The large increase of indirect and overhead expenses will make the traditional costing method less efficient. Therefore, in 1980s, ACTIVITY-BASED COSTING (ABC) was introduced to overcome these  problems. ABC is a system for managing the organization better. It is a one-off exercise that measures the activities’ cost and performance, resources and the objects which consume them so as to generate more accurate and meaningful information for decision-making. It uses sophisticated or modern methods to assign the indirect costs. This ABC system allocates overheads to each major activity but not to departments and allocates costs to products or cost objects. However, it limits the company to have advantage of the ABC technique. It cannot be used for official record keeping as the IRS and stockholders require the use of traditional methods to create necessary reports for taxes. In another words, companies need to use two different costing methods in order to get the benefit. The system is costly to build, complex to sustain and to modify. Therefore, the emphasis has shifted from ABC to ACTIVITY-BASED MANAGEMENT (ABM) which is also known as ACTIVITY-BASED COST MANAGEMENT (ABCM) later on. ABC is a subset of ABM as the application of ABC evolved from a manufacturing product costing orientation to a management philosophy of activity management applied in industries and organizations (Business Dictionary.com). ABM has grown largely out of the work of the Texas-based Consortium for Advanced Manufacturing-International (CAM-I) (Investopedia). The CAM-I has initiated the development of a comprehensive glossary on ABCM terms by clarifying the significant confusion regarding the semantic and acronym associated with the activity based information (Investopedia). This ABM system makes the cost and operating information useful to improve decision making. Through the ABM analysis process, the management will gain a thorough understanding of its business processes and cost behaviour and management team in the company. In addition, the results of an ABM analysis can help a company generate more accurate budgets and financial forecasts (Investopedia). It gives management insight into the cost structures for making and selling diverse products. In a simplified term, ABC is used to answer the question, â€Å"what do things cost?† and for ABM, a process view is taken to understand factors which cause the costs to occur. This system focuses on the ways to redirect and improve the use of resources, by using  ABC data, to enhance the value created for customers and other stakeholders (Investopedia). These two systems (ABC and ABM) have attracted high levels of interest from both academics and practitioners since its emergence in the late 1980’s. It is mainly due to the significant change in cost management systems they have brought. Due to the lack of pertinence and relevancy of traditional costing that leads to mutual subsidy between products and cost, ABC and ABM are used to enhance or replace the traditional cost calculation methods. For example, ABM approach reports by activities while traditional analysis is by departments; ABM reporting is by sub-activities but traditional is by expense categories and ABM reporting can reports information on activities that are cross departmental boundaries whereas traditional is not allowed(Drury C, 2008). Thus, ABM is concluded to have more meaningful information as it gives more visibility to the cost of undertaking the activities that make up the organization and may raise the issues that are not highlighted in traditional analysis. Most forward-thinking companies have implemented them, or are in the process of doing so as it can be applied to different types of companies, including manufacturers, service providers, non-profits, schools and government agencies (Business Dictionary.com). CONTENTS 1. Features of ABM system _A. STAGES OF IMPLEMENTATION_ In order to implement ABM system, the companies are required to carry out the three out of the four stages in ABC (Drury C, 2008). The steps are listed as below: (i) Identify major activities that result in costs being incurred, The activities are the aggregation of units of work or tasks such as machine  set-up cost, purchasing cost and warehousing cost that use up resources. In order to identify all the activities within the company, activity analysis has to be carried out. The activities chosen must be at a reasonable level of aggregation based on the cost verses benefit criteria. In addition, the activities have to be either influenced by the total cost of activity centre or the ability of a single cost driver to provide a satisfactory determinant of the cost of the activity. (ii) Assign cost centers to each activity, and The companies should not use the arbitrary allocations in assigning the significant proportion of costs to activities as it will reduce the reliability of cost. They have to identify and assign the direct costs to specific activity and assign the indirect costs on cause-and-effect cost drivers. By doing so, the cost incurred on each activity can be determined. (iii) Determine the cost driver for each major activity In this stage, the drivers are called as activity cost drivers. In selecting the cost driver, there are two factors which the companies need to consider. Firstly, the cost driver should provide a good explanation of costs of each activity cost pool. Additionally, the cost driver should be measurable easily, and the data should be easily obtained and be identifiable with products. (The cost driver can be production or service oriented). _B. TWO CATEGORIES OF ABM APPLICATION_ Based on the source adapted by Kaplan & Cooper (1998), this system accomplishes its objectives through two complemetary applications which are the operational ABM (â€Å"Doing things right†) and strategic ABM (â€Å"Doing the right things†). Operational ABM enhances efficiency of operation and asset utilization and lowers costs. Its focus are mainly on doing things right and performing activities more efficiently. Management techniques such as activity  management, business process reengineering, total quality management, and performance measurement are used in the ABM application. As for strategic ABM, it attempts to change the activities demands and boost proï ¬ tability by improving activity efficiency. It focuses on choosing proper activities for the operation, eliminating non-essential activities and selecting the most proï ¬ table customers. Strategic ABM applications use management techniques such as process design, customer proï ¬ tability analysis, and value chain analysis. 2. Comparison between Activity-based management system (ABM) and traditional system ABM focuses on activity performed by business and hence, it views business as a set of linked activity that ultimately adding value to customers. Its goal is to satisfy customer needs while making fewer demands on organizational resources. Hence, ABM could have information of activities such as why activities to be performed, how to perform the activities and how well they are performed. In contrast, traditional system focuses on types of cost from departments. It gives less information to manager for the needs in decision making. ABM is better than traditional system as ABM could provide wider information and information could go deeply and more detailed as needed by the management in decision making. Besides, the ABM system only seeks to use cause-and-effect cost driver which is different than the traditional system. It does not rely on arbitrary allocation bases. As we can see from table 1, the information provided by both systems is about customer order processing. However, these two systems take into account different information while preparing the customer order processing. ABM focuses on information that is relevant in the process of customer ordering while traditional analysis focuses on the types of cost incurred in the customer order processing. ABM ANALYSIS RM Preparing Quotations 100 Receiving Customer Order 280 Expediting 120 Total 500 TRADITIONAL ANALYSIS RM Salaries 110 Telephone bill 170 Depreciation of Asset 120 Total 500 Table 1 In addition, ABM is different from traditional system in terms of the report approach. ABM report is determined by activities while traditional system is determined by departments. It can include crossing departmental boundaries. For instance, material purchasing process might involve not only one department but it includes inventory control department, purchasing department and account payable department. The manager will be able to know how the amount spent (e.g: RM 2000) to be used in purchasing material under ABM system. It may show the relevant information such as inventory reviewing, sending purchase requisition and sending purchase order. The manager will be able to know how purchasing of material works on and what are the reasons of purchase delay as well as how to minimize the cost of purchase. It focuses on information based on activity. As for traditional system, manager can get the information on material purchase which costs for RM2000 only. However, this RM2000 does not comply with the amount of goods order. By looking at one information itself, the reasons of non-compliance cannot be tracked as there is lack of information. Therefore, ABM system is better since it did not focus on information based on cost but it assigns  cost of activities to products according to product’s demand for activities and relies on cost centres and cost drivers that cause activity resource consumption. Other than that, it assigns activity costs to cost objects on basis of cost driver usage and measures resources consumed by cost objects more accurately. In addition, ABM system provides both information from value and non value added activities. As for traditional system, it provides information on value added activity only. Value added activity is an activity that supports primary objective of producing outputs. For instance, activity like colouring adds value to a book. Under value added activity, traditional report will show the amount spent in colouring since it adds usefulness to customers. Customers would likely to buy books with some colouring or some pictures rather than books with only words as it might help them in memorizing and understanding the information stated in the book better. However, if the profit does not increase like what the company expected, manager will be able to trace back the cost incurred by looking at amount spent in colouring – non-value added activity. Hence, non value added activity is important as it may affect the company’s profit. Non value added activity is an activity where an opportunity is available for cost reduction without decreasing product’s service potential to customer such as storing and moving raw materials. Under ABM system, manager will be able to draw attention on this issue and trace back the reasons such as waste in the production. Manager will be able to track the cost which has been wasted in the production by reducing material movement and improving production flow without reducing the value added to customer. In other words, customer can have same quality of products-same kind of books while management could reduce the cost of production. 3. Benefits and Limitations of ABM system One of the benefits of the system is to help the management in decision making. It provides better decision making as the information provided by the ABM system is more useful and reliable. The management can make informed decision about product mix, lines of business, process, product design,  services, capital investment and pricing. For instance, manager will able to make decision on how much capital to invest in new product and what kind of new product to be launched based on information that manager obtains in ABM system. Furthermore, ABM is a system for continuous improvements. The system is not just an accounting tool but it also provides many tools that can enhance organizational performance management. In other words, ABM system provides other information as well (the product mix, customer services, line of business and capital investment) that would be able to help an organization in its future development and improvement. For instance, an organization knows how to serve customer better by looking into information provided in customer services activity. ABM also provides a better understanding of cost driver. It is a factor that affects the costs associated with an activity. Managers apply activity- based management system to the operational activity in order to determine the cost to perform an activity and the cost associated with not performing the activity. Through this activity cost drivers, it seeks to provide an extensive view on the actual costs of an activity. For instances, we can see in the Mason & Cox. In Mason & Cox, they feel that it is expensive to implement the activity-based costing system because it is more complex and expensive to maintain. Nevertheless, ABM seems to be more helpful to them in term of improving the company profitability. For example, saving had been achieved by targeting non-value-added activities. Their real cost driver had been identified so that manager may know what to eliminate. The drop in the price of the high-volume lines had met with customer approval. Furthermore, ABM enables company to monitor and improve quality and delivery customer value by tracking cost driver. The new approach provided timely information about factors that were important to customers and factors that employees could control. There was no doubt that ABM had helped Mason & Cox to improve both profitability and customer value. Besides that, in Blue Cross and Blue Shield of Florida (BCBSF) needs more sophisticated cost information to make better decision in order to compete in the nature of the health care insurance industry and the need to manage the cost of operation like ways to  allocate administrative cost to the products and services. Hence, BCBSF decided to implement ABM system. ABM helps manager to examine the analysis of value added cost and non-value added costs. A value added cost is the cost of an activity that cannot be eliminated without affecting a product’s value to the customer. Some value added costs are always necessary, as long as the activities that drive such cost are performed efficiently and effectively. For instances, we can truly understand this concept in the Carpenter Company. The senior vice president of sales and marketing said that pillow fall into two distinct segments, the â€Å"commodity† part of the business and value-added line. For the â€Å"commodity† part of the business- consists of polyester-filled pillows which are a normal pillow. Besides that, the â€Å"value-added line†, which features technology-driven fibers and fabrics designed to enhance sleep. As we can see, Carpenter Company had produced variety function of pillow like muscle stress and pain relieve pillow as well as pillow which reduce unnatural awakenings. Today, consumers are better educated about the benefits of various sleep surfaces and they recognize that the role of pillow can play in quality sleep. Although the price for a pillow which features technology-driven fibers and fabrics designed will be expensive but it can help consumer to have a quality sleep. Thus, consumers will not mind to pay more to improve a quality sleep. As a result, we can see that the â€Å"value-added line† may help company to gain profit. In contrast, a non-value added cost is the cost of an activity that cannot be eliminated without diminishing the value. Non-value added cost activities are assumed to be unnecessary as a result it always be minimized like storing and handling inventories; transportation of raw material or partly finished products. If this non-value added costs happened, company may reduce or eliminate it by careful redesign of the operational process. As we can see how Taipei Fubon Bank deals with those non-value added costs in this mature and complex market. Taipei Fubon Bank needs to accurately determine profit and loss data by customer and customer group so that it could help bank to reduce operating costs and increase profit while maintaining it quality of service. Hence, the bank had developed a customer profitability  management (CPM) system that provide thorough information regarding cardholder spending pattern and profitability to build highly targeted marketing and retention program. This system did helped bank to reduce cost by updating timely management report, thus speeding marketing strategy adjustment decision. However, they wanted more information regarding a detailed analysis such as the profitability by card type at the individual customer level. As a result, they entered into the new CPM system by performing an in-depth analysis at the transaction level. The new CPM system contributes to division-wide productivity through the delivery of as-needed reporting to the user custom portal. The reporting may include customer spending habits, customer ranking by demographic criteria or the profitability of co-branded card by service channel. After using this system, Taipei Fubon Bank has significantly improving division profitability and now they can make more faster and accurate decision. In Dow Chemical Company (DCC) which produces chemicals and plastics implement ABM to identify the activities they perform, eliminate non-value-added activities, determine cost drivers, set activity price to charge users and benchmark these price to ensure that they are competitive. While ABM has brought benefits to DCC but also brought many challenges to them. For instances, DCC feels that it is difficult to capture cost driver information without creating additional work. As the activity analysis became more and more detailed, DCC had to justify the complexities in obtaining and processing activity information. Ultimately the company decided that should not break activities down to task level, otherwise the resultant activities were too small and numerous. By comparing with the traditional system, ABM system is more costly. Implementation of ABM system requires many resources such as human resources and time consuming. Different activities require different resources. Data that concerns on major activities must be measured, collected and entered into system. As we can see that Scottish National Blood Transfusion Service (SNBTS) feels that ABM system is a timely and costly system. By using ABM system, they need to implement a thorough mapping of all processes, drill down and filtering of all â€Å"relevant† activities, the identification of cost  driver and others are enormous challenges. Thus, this may cause the company to take up much time and resources because this company consists of over 1100 staffs. Furthermore, everyone may have different point of view and searching for different data therefore they need times to eliminate and collect the right data into the right activities. Incorrect data collection and allocation may result to setbacks during the implementation stages and may jeopardize the whole project. Misinterpretation might also happen in ABM system. This is because most of the information is interrelated and ambiguous. For instance, cost assigned to material, products and customer may be relevant and cause the manager to overlook some information. This causes misinterpretation happen and link to the wrong decision making. Wrong decision making may cause some issues happen in the operation such as production delay, over-production and wrong shipping. Reports by using ABM system are suitable for internal users only and cannot report to external users. This is because ABM system has limitations since it does not conform to generally accepted accounting principles (G.A.A.P). Stakeholder might not be able to understand the reports on ABM system and therefore, ABM system is only restricted for internal use. CONCLUSION Previously, company usually apply traditional accounting system to manage the company’s operational activity but this system does not provide more detailed information that needed in this competitive environment. Therefore, managers require better information by developing activity-based management. This approach allow everyone in the organization understand where costs are being incurred, why are they being incurred and how these activities contribute to a higher value added to customers. Moreover, ABC explores to identify activities that can be eliminated or improved. In additional to that, communications will improve and changes are easier to make if company conducts the activity-based approach. In addition to the above purpose, we feel that ABM system may be useful for a company. This is because it not only focuses on the product of a company but also the services and customers of a company. Besides that, it also help company to find out the cause of a problem, action plan for future development as well as evaluation of managers’ or departments’ present performance. In addition to that, it also helps company utilize true cost data which generated through ABC for further improvement in business profitability in the long run. ABM in best practice firm lies at the heart of the decision-support process. Integrating ABM within the total information and management control system of the organization can lead to quantum improvements. Therefore, an organization needs to understand and address the common pitfalls and barriers to success at every stage of implementation. Besides, the ABM system should include and draw on the insights of the people who use it no matter during planning, activity analysis or other so that the implementation will success when the people use the system. Organization should tailor to the unique strategy, structure, capabilities, and needs of the firm so that the implementation will be succeeded. This is because ABM will not look the same in every organization although it is a universally useful concept. Finally, we have an in-depth understanding of ABM during the process of working out this assignment and we found out that activity-based approach has more advantages than disadvantages. We have learned many things like time management and how to get along with our group members. Although we spent much time for discussing the lessons and recommendations, we didn’t have any argument during our discussion and everything went on smoothly. BIBLIOGRAPHY _Advantages, Disadvantages and Limitations of Accounting Based Costing (ABC) System_. (n.d.). Accounting For Management. Retrieved March 9, 2013, from http://accounting4management.com/limitations_of_activity_based_costing.htm Business Dictionary.com. (n.d.). Retrieved February 1, 2013, from http://www.businessdictionary.com/definition/activity-based-management- ABM.html Cardos,I.R., & Pete,S. (2011). _Activity-based Costing (ABC) and activity-based management (ABM) implementation – Is this the solution for organizations to gain profitability?._ Retrieved March 9,2013, from http://www.revecon.ro/articles/2011-1/2011-1-9.pdf CIMA. (2001). Techinical Briefing. _Activity-based management – An overview_. Retrieved March 10, 2013, from http://www.cimaglobal.com/Documents/ImportedDocuments/ ABM_techrpt_0401.pdf Drury, C. (2004). _Management and Cost Accounting_, 6th Edition. International Thomson Business Press, London. Drury, C. (2008). _Management and Cost Accounting_, 7th Edition. International Thomson Business Press, London. Eden, Y. & Ronen, B. ( 2002). _Activity based costing and activity based management: The same thing in a different guise?_. Retrieved March 9, 2013 from http://boazronen.org/PDF/Activity%20Based%20Costing%20and %20Activity%20Based%20Managment.pdf Gary, J. (2013). Power of Pillow. The Business Journal for the Sleep Products Industry. Retrieved February 23, 2013, from http://bedtimesmagazine.com/2013/01/power-of-pillows/ Implementing Activity-BasedManagement: Avoiding the Pitfalls. (1998) Instituite of Management Accounts. Retrieved March 9, 2013, from http://www.imanet.org/PDFs/Public/Research/SMA/Implementing %20Activity%20Based%20mngt_Avoiding.pdf Investopedia. (n.d.). Retrieved February 1, 2013, from http://www.investopedia.com/terms/a/abm.asp#axzz2Jng4KVP6 Leo, S. (2010). Taipei Fubon Bank Uses Activity-Based Management to Build Customer Profitability. Retrieved from http://www.b-eye- network.com/view/12857 Managing costs and time for customer value. (n.d). Retrieved from http://highered.mcgraw-hill.com/sites/dl/free/0074711903/ 50509/sample_ch15.pdf May & Margaret. ( Jan 1995). Activity-based management accounting. Management Accounting, 73(1),40. Retrieved from Business Source Complete, Pro Quest. Retrieved from http://search.proquest.com. Sarkis, Joseph, Meade, Laura, Presley & Adrien. (2006). An activity based management methodology for evaluating business processes for environmental sustainability. Business Process Management Journal, 12(6),751. Retrieved March 8, 2013, from Business Sources Complete, Pro Quest, http://search.proquest.com SAS. (n.d.). Activity-based management. Driving profitable growth through activity- based management. Retrieved March 10, 2012, from http://www.sas.com/solutions/abm/#section=2 Sharman, P.A. (1993). Activity-based management: A growing practice. CMA Magazine, 67(2), 17-22. Retrieved from Business Source Complete, Pro Quest. Retrieved February 30, from http://search.proquest.com

Humanity in King Lear Essay Example | Topics and Well Written Essays - 1000 words

Humanity in King Lear - Essay Example However, on a different perspective, it is also possible to see the play as a declaration that humanity is an make-believe ideal. In this play, only those who recognize and value the fundamental human condition possess humanity. For example, as King Lear ages and advances into madness, he is stripped of his title, thrown out of his home, and reduced to nothing. It is a sharp depiction that man is really just a â€Å"bare, forked, pitiable animal† and even he, who supposedly owns a noble title, is no more than this. Metaphors are used to acknowledge his inconsequentiality and establish his epiphany as a mere mortal. Lear is able to recognize the values of humanity in his journey to humility. It is shown when he tells his daughter Cordelia to give in to her fate in jail, signifying Lear’s discovery that genuine filial love has more bearing than cultural materialism focusing on power, property, and rank. Still, it is not possible to merely interpret the play as an suggesti on of the basic void that the world is made of --- where Lear is shown as accommodating to the idea that there is nothing but the dreary, cruel, and cold world represented in the story. Edmund, Regan, and Goneril’s portrayed logical sanity contradicts their base natures, as symbolized by animal metaphors such as â€Å"toad spotted traitor† and â€Å"pelican daughters.† While it is natural for human beings to transcend their own limits, this creative tendency to exceed oneself is also the source of destructiveness, a paradox that King Lear explores. This difficult dialectic poses the problem of respecting the norm while at the same time going beyond it. Excess may become too excessive, yet such superfluity is also precisely that which marks off men and women from the inhuman precision of beasts, or indeed of Goneril and Reagan. Lear’s daughters may have a point in failing to appreciate their father’s entourage of a hundred knights. However, what the y miss is the more vital point that Lear expresses at the onset of the play â€Å"O reason not the need.† It is nevertheless inherent to human --- being not beasts --- that desires go beyond the minimal need if there is no rationale why humans should want more than is required for survival. However, excessive material possessions may hinder a man’s ability to identify with the misery of others and feel care. This thought becomes clear to Lear when he is thrown out of his home into the storm, moments before he meets Edgar disguised as Poor Tom. This same insight becomes clear to Gloucester as well, after he is blinded. On the other hand, Cordelia’s forgiveness and mercy of her father offsets this harsh want for excess or surplus. Cordelia’s attitude towards Lear even extends beyond the set standards of justice. It is Cordelia’s attitude depicting both restriction and generosity that resolves several of the text’s formal antinomies. This is sh own when she tells Lear that her love should be suitably divided between himself and her future spouse no matter how unreservedly her love is given. However, when Cordelia dies, another problem is presented. After all, it is a matter of controlling what seems to be a permanent inconsistency in the material composition of humans, and not merely a matter of resolving preset contradictions. It is a tragedy because the play asserts the fact that no poetic imagery is sufficient to resolve this contradiction. Another excess depicted in the play is the excessive ability of humans to inflict pain on each

Sunday, July 28, 2019

Final project Essay Example | Topics and Well Written Essays - 750 words - 4

Final project - Essay Example Some may notice and make unending controversies, others might ignore but at the end of the day, we can’t deny the fact that we are at the face of an impending threat, one that we can do very little in changing the kind of threat the same has come to pose on us. Climatic changes have been at our exposure for long, human kind have had the opportunity to prevent any catastrophes from the same but the ignorant aspect of ignorance has always taken effect altogether. This project is set in a geographical aspect that seeks to explain the general ignored aspect on the threats that we face from climatic changes. The same project comes in, in a manner that seeks to create awareness on the remedies that man may possibly use to prevent a future disaster. Climatic changes may be as a result of a lot of factors, but the fact will always remain that our actions as human beings will always remain the core reason for the problems we face. It has a endeavor of our own undertaking, one that has rendered all human being victim of climatic change threats. This is in the sense of population health, in manner that shows no sign of giving up but promises to keep on increasing in future at levels that might even go critical. Since the effect come in the context of health, this project is one oriented at saving the human fraternity in future. This is the context of creating awareness, give a clear description of the dangers and giving the possibilities of saving th e situation before it totally gets out of handle. Climate change has a lot of implications, but global warming is the most threatening of all. It causes direct effects like heat waves that might affect man. This is not only in the context of air pollution but also in the impacting phenomenon of ecological relationships and systems that involve marine productivity, mosquito ecology and crop yields. The same may also extend to indirect impacts that come in the context of displacement, impoverishment, and resultant conflicts

Saturday, July 27, 2019

International trade between Kuwait and the World Essay

International trade between Kuwait and the World - Essay Example Petroleum production accounts for almost 95% of export revenues and provides 80% of government’s income (Moore 179). The rising oil prices around the world have significantly influenced Kuwait’s economic growth. Its government has been keen on reducing the overreliance of oil through the transformation into a regional trading and enhancing Kuwait as a tourism hub (Dianne, Peter, and Nasser 1-15) Kuwait is very active on food imports, vehicles and also construction materials and services. Despite Kuwait’s relatively small population, itis firmly placing itself among the world’s most popular and attractive markets for many leading international franchises. The major motivating factor to these franchises lies on the young, strong shopping and consumer culture and the affluent population that has a great affinity for international brands. It is a suitable destination for retailers around the world seeking to extend their footprint. Kuwait’s law restricts foreign firms from opening branches solely in the country, but retailers can enter in the market through joint ventures and partnership with the locally incorporated companies (Moore 128). Before venturing into any market, it is always advisable to explore several factors such as the culture of the people, economic overview, geographical factors, religion, living standards, and the people’s responsiveness to international businesses. Habitants of the Gulf region are not anyhow strangers to conflicts and contradictions. Many are the idiosyncrasies that have shaped the region in both the ancient and the modern times. In the country, there have been contacts with the western countries and most their corporations and these have resulted to a commendable improvement to the region (Dianne 6). It has been through encouragement for better education, increased communication, greater mobility and an improved healthcare. Though cultural conflicts are now minimal, in the past

Friday, July 26, 2019

Hookah Bar Essay Example | Topics and Well Written Essays - 1250 words

Hookah Bar - Essay Example As such, it becomes necessary to consider the nature of business practices and the manner in which the businesses align with some of the dominant cultural practices in the region. In the field of entrepreneurship, it is important for business practices to align with aspects of the culture in order to avoid the mismatch between the nature of services and the dominant cultural practices that influence market trends (Lee-Ross and Conrad 60). The process of establishing a Hookah Bar in Denver will also require a study into the balance between the level of risk and rewards. This stage will involve the conducting of a thorough survey that will require the determination of a range of issues that affect the variables of profitability, revenue, expenses, and other factors that directly relate to the business. It will be important to consider the fact that some of the issues that affect the business are dependent on the costs of operation. Calculations will be conducted regarding the levels of overheads and other costs in terms of how they influence the factors of performance and sustainability of the market. As such, the business will be considered to be viable if the promise of rewards outweigh the kind of risks involved. Presently, the prospects of success are high given the fact that existing businesses have remained relatively stable for a long time. One of the most important factors that shall be considered when establishing the business is the creation of a strong client base. The establishment of a strong client base will require an assessment of the cultural aspects in the Denver population in order to determine the consumption patterns and other important factors that can help to strengthen the clientele. I will find out from the clients some specific information about their likes and dislikes in the existing businesses. The major objective will be to capitalize on the weaknesses of the existing players on the market to maximize on the gains reached by

Thursday, July 25, 2019

Answer a sustainability memo Essay Example | Topics and Well Written Essays - 250 words

Answer a sustainability memo - Essay Example Starting with nutrition, McDonalds promotes the use of natural fruits and vegetables directly from the firm. Also, it has specially designed milk products with low fat contents for children. By tailoring their efforts to meet specific consumer demands, this company has managed to cut down on wasteful supply of food products. As regards to environmental conservation, McDonalds has partnered with several other agencies to carry out research aimed at developing sustainable and environmentally friendly packaging materials. By reducing effective weight as well as improving the design of materials used for packaging, the firm has significantly reduced the amount of raw material required to make the packages. In addition, the package materials are organic in nature, hence biodegradable. This reduces the environmental impacts of the waste packets. McDonalds has further taken measures to tap the most of the recyclable green energy. In their restaurants, they have installed solar panels and wind turbines so as to utilize the solar and wind energy respectively. These actions reduce the overall dependence on oil energy that is not only non-recyclable, but also the greatest contributor to air pollution

Wednesday, July 24, 2019

Marketing Strategy Research Paper Example | Topics and Well Written Essays - 1000 words

Marketing Strategy - Research Paper Example   There are numerous companies providing logistical services within the region providing intense competition. Within the African region, many logistics companies are local and have limited exposure to international logistics business. The company intends to utilize the business experience gained in offering logistical services within different states. This will become essential in ensuring the quality of services offered, displayed through the quick and timely delivery of services. Many of the companies operating within the industry offer logistical services in the transportation of manufactured goods. As a company operating a farm, the company will offer logistical services for agricultural products. This will become a relatively new aspect which could be essential in achieving sustainable competitive advantage   (Fleisher & Bensoussan, 2003). The company will maximise on the weaknesses of existing competitors in gaining a competitive advantage, ultimately achieving sustainabili ty in the business.   The company will effectively utilize this weakness to ensure the provision of cross-border logistics and increase its market share. The international experience and presence will enable the company to offer logistics services to increased numbers of clients. Differentiation remains an essential business strategy utilized in gaining a competitive advantage within a highly competitive business environment. Differentiation includes making a company services unique and creating an identity within a crowded business environment. The company intends to begin offering trucking services for agricultural non-perishable products within the African market. With numerous African regions facing the continuous shortage of food, offering transportation services for agricultural products will attract surmountable customers within the organizations providing relief food. With many organizations covering several countries, the global aspect of the company will become a fundamental element in undertak ing these business ventures. Having been involved in growing of barley, the company already has the capacity to transport similar agricultural products like dry maize and beans. Market leadership The company will undertake a market leadership approach in performing the various business operations within the regions covered. The company will focus on offering services across the borders as many of the competitor companies have continued to offer services with limited coverage. The increased coverage of the services will ensure the company becomes a market leader in a wide region.

Tuesday, July 23, 2019

Rhetorical analysis of Ha-Joon Chang's My Six-Year-Old Son Should Get Essay

Rhetorical analysis of Ha-Joon Chang's My Six-Year-Old Son Should Get a Job - Essay Example Chang begins the essay with an appeal from a unanimous father that his six-year-old son should get a job like other millions of children. The father justifies his appeal saying that the child one day is going to enter the adult world of survival, that is why; the sooner is the better. Chang expresses this thought through a bold sentence â€Å"I should make him quit school and get a job.† This technique immediately delivers the expected answer. Chang expresses it, â€Å"I can hear you say I must be mad. Myopic. Cruel. You tell me that I need to protect and nurture the child.† Chang’s explains this is how the noble rich societies are going to criticize a father who wishes to send the six-year-old child to the job. Ha-Joon Chang with the above approach received his readers’ attention and achieved the goal. He then delivers the key concept of his article â€Å"This absurd line of argument is in essence how free-trade economists justify rapid, large-scale trad e liberalization in developing countries.† Chang used literary analogy to achieve his goal and to establish his case to his audience. Devolved countries while do not morally approve sending a six-year-old child to the job, at the same time, care less if developing countries industries are forced to enter into an unequal battle because of free-trade economic policies. Chang, again uses analogy to explain the future economic conditions that these countries will eventually be facing due to free trade policies, â€Å"If I drive Jin-Gyu into the labor market at the age of six, he may become a savvy shoeshine boy or even a prosperous street hawker, but he will never become a brain surgeon or a nuclear physicist -- that would require at least another dozen years of my protection and investment.† Again, this is how Chang argues against the implementation of free trade policies in developing countries. After establishing his case to the audience, Chang starts proving the case. H e uses the term infant industries for developing countries and compares it to the process of bringing up of children by parents. Chang’s principal advocacy revolves around rendering protection to the infant industries. He also knows that he has to face opponents’ views that express governments can be over protective, and industries can manipulate for prolong government protection through clever lobbying. Chang explains that the policy needs to be used wisely (â€Å"My Six Year Child Should Get a Job†). In the process of defending his case, Chang uses historical facts. He juxtaposes current infant industries of developing countries with that of United States in the late 18th century. In this respect, Chang refers to the thoughts and proposals of Alexander Hamilton, the United States first Secretary of Treasury. At the age of 33, Alexander Hamilton, declares that a backward country like the US should protect its 'industries in their infancy' from foreign competiti on and nurture them to the point where they could stand on their own feet (â€Å"My Six Year Child Should Get a Job†). This is Chang’s core concept towards today’s free trade policies with respect to the developing countries economies. Hamilton proposed a series of protective measures to achieve the

Educational Practice in a Multilingual Context Essay

Educational Practice in a Multilingual Context - Essay Example The writer is a Sri Lankan, born into a Hindu Brahmin family and the eldest of three sisters. Brahmin is the name of the priestly caste, the highest in the Hindu social system. In fact, the word Brahmin translates to "divine" and its role has been defined as one of teacher or advisor. In the Hindu Sri Lankan society, members of the Brahmin caste are tasked with officiating at religious rites and are responsible for studying and teaching the Vedas. The oldest and most developed of the Dravidian languages is Tamil. It is also the primary language of the minority Tamil region in Sri Lanka. However, majority of Sri Lanka is dominated by people who speak Singhalese, which accounts for the fact that this is the nation's official language. All Sri Lankan children are required to learn Singhalese. In the first two years of primary school, Tamil children were taught Singhalese as an additional language, which accounts for the writer being able to understand, read, and write but not speak Singhalese. Thus, this writer calls herself bilingual rather than multilingual because she does not consider herself competent in both productive and receptive skills in Singhalese, unlike what could be said for her proficiencies in both Tamil, her native language, and English, her second acquired language (Porter, 1990). In the central or up country part of Sri Lanka where the writer was born, the Tamil accent is different from the Jaffna Tamil accent spoken in northern and eastern Sri Lanka. Jaffna Tamil is regarded as a higher form of the language. The reason for this status-defining characteristic of the language is that in former years, Tamils from the up country were brought to work in the tea plantations of India by the British Empire. When her family moved to Jaffna in northern Sri Lanka in the early 80s, she found it difficult to adjust to the Jaffna Tamil accent. It was so difficult that she felt like she was learning a new language altogether. However, upon her mother's death in the late 80s, she and her family went back to the up country, allowing the writer to switch back to her Tamil up country accent once again. In the school where the writer spent her primary schooling, the medium of instruction was both Tamil and Singhalese. Classes were taught separately in either language, and since she never had friends for whom Singhalese was the primary language, she never learned to speak Singhalese fluently as much as she did Tamil. Over the years, she improved her competence in both productive and receptive skills in Tamil, and until she migrated to England, Tamil was her language for study and communication with friends and family. At an early age, she was reading Tamil children's magazines and books, and by the time she was 8 years old, she was already reading complex historical novels. This not only improved her reading abilities but also encouraged her to read proficiently in front of the whole class with more confidence (Rossell & Baker, 1996). The first encounter of the writer and her sisters with the English language was at home, when their parents preferred to be called using the English words "Daddy" and "Mummy". In Sri Lanka, English was considered a higher status language, and her mother must have thought that this would give the family some added social

Monday, July 22, 2019

Electronic Health Record Essay Example for Free

Electronic Health Record Essay An Electronic Health Record (EHR) is a system of records that are electronically managed, providing longitudinal information of the patient’s health.   The information is generated during one or more encounters with the patient.   Information can be recorded and stored under several sections including demographics, encounters, interventions, treatments, immunizations, prescriptions, laboratory and imaging data, etc.   The EHR is not only a recording system, but also helps in clinical decision-making.   It has several features incorporated such as providing reminders, precautionary measures to be taken, alerts, evidence-based information, tips in improving prognosis and the quality of care provided.    An EHR system can function within one department of the enterprise, in the entire enterprise, or even between several enterprises within a nation or region.   EHR’s can be customized depending on the type of department requiring them and the purpose for its use (NIH NICRR, 2006 Gurley, 2004). Advantages of the EHR system:- †¢ Patient information can be stored for longer periods and would occupy lesser space †¢ Patient information can be accessed from any point in the hospital and also from one hospital to another, if needed †¢ Patient information can be secured and confidentiality can be maintained (as a particular user would be accessing the system with a username/password, and would get information only about his/her patient) †¢ Information can be updated from any of the user points †¢ Several features such as alerts, reminders, etc, which are very useful to the user can be enabled in an EHR system †¢ Built-in intelligence of the EHR would provide several benefits to the physicians such as providing evidence-based information, potential drug reactions, etc †¢ The quality of care can be improved †¢ The requirements and standards set by accreditation organizations, legislations and insurance companies can be more easily met using an EHR system †¢ Potential life-threatening situations and hazardous drug reactions can be better prevented and managed using an EHR system †¢ The patient workflow can be effectively managed if an EHR system is present †¢ Communication between several structures of the healthcare organization can be improved (faster and more effective) †¢ Depending on the needs of the hospital, a customized EHR can be enabled †¢ Risk assessment, management processes and error identification can be better enabled using an EHR system (NIH NICRR, 2006 Gurley, 2004). Disadvantages of the EHR system:- †¢ Initiating and maintaining an EHR system may be very costly for the organization (however, the improvements in quality need to be considered) †¢ Training healthcare professionals in EHR use may be difficult (as it requires some amount of technical knowledge) †¢ Getting competent with the EHR system requires a sharp learning curve †¢ The EHR systems incorporated from one hospital may be different from another, which may hamper the flow of information – Lacks standard architecture and terminologies (effective interconnecting links need to be considered) †¢ Staff members may find it difficult to adopt to the clinical changes brought about through incorporation of an EHR system †¢ Slow systems may affect the workflow †¢ Risk of the system being hacked and data misused (certain standards should be compiled with and protocols need to be followed) (NIH NICRR, 2006 Gurley, 2004).

Sunday, July 21, 2019

Textual Analysis of Advertisement | Gender in Advertising

Textual Analysis of Advertisement | Gender in Advertising Liang Wang Perform a close, textual analysis of one of these advertisements. What does it imply about gender and/or sexuality? You should refer to concepts such as sexualisation, postfeminism, and/or stereotypes, and consider both femininities and masculinities. The advertising I choose to perform: In advertisements which targeted at men or women are always objectifies to sell objects. This can be seen in many advertisements like the Axe. Yet according to the codes of gender, men and women are always represented differently in advertising. Men are always shown vigilante and lucid of their surroundings, standing higher up then women, eye open, bodies under controlled as an â€Å"independent, purposeful and clear thinking†(Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, p223) object. On the other hand, women are frequently shown laying down, touching themselves, bending their knees, sitting in a bed or on a chair, eye close, confused, body contorted, dressed up as sexy or sexually available, â€Å"appears subordinate, dependent, emotional and absent- minded†(Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11)object. The depiction of women in advertisement representations, at the same time, has been a sign as part of a spacious patriarchal system of male dominance. Indeed, in the mainstream advertisements depictions, which emphasis women on getting and keeping a man, especially whin the domestic roles of wife and mother. It has been focused on by many feminist commentators in order to achieve gender equality. However, in nowadays, both femininities and masculinities are represented in many advertisements, though femininities and masculinities do not map onto biological sex, but gender issue is still shown in many different ways. Throughout all forms of advertisements, it is obvious to see that we are live in a sexual world. Magazine advertisements, TV advertisements, commercials and ever internet advertisements are shown in a very sexual way and women are often been the objects of sexualization in the advertisements. â€Å"Sexualization is when a persons value comes only from his/her sexual appeal or behavior, to the exclusion of other characteristics and when a person is sexually objectified†(Media’s Portrayal in Women, Laura Russell, The Sexualization of Women in the Media). Through many advertisements, it is easy to find that women are very sexualized and they are often portrayed as objects that draw men’s attention, even belong to men. According to the AXE shower gel’s advertising, the right side woman is dressed up, wearing a sexy vest in a very sexual way, with her shoulder and arms nude, coiled hair and we can indistinct see her sexy hip shape, while the whole image are sho wn as shown to get â€Å"the dirtier†. The advertising is showing that the women â€Å"need to look good and the need to get male attention†(Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, p225)and the word â€Å"dirtier† is making her seems inferior to men. With advertising such as AXE one, women that choose that they should treat there bodies as sexual subjects, thus, it is lead women to believe that is important and lost their personality. Along with these type of advertisements represented, men start to believe that the sexual picture of women that is what makes them attractive. With this sexualized advertisements that is being depicted in the media is become difficult to women to be accept their own appearance, hence, constantly compare themselves to those sexually images and lost self-confidence. Therefore, many other advertisements and some women’s magazines are inclined to treat women in low-down way, depicting women as o bjects in inferiority, subordination and low social power positions.â€Å"Women’s physical appearances – especially their sexual attributes – are portrayed as their most important assets. This is presented as liberating and empowering†(Brumberg JJ (1997) The Body Project: An Intimate History of American Girls, Random House). While women’s sexual expression is important in some ways, nevertheless, a woman’s value is not only dependent on her sexual appeal, woman can also be successful and independent with femininities. During the 1970s and 80s second-wave feminism movement, the representation of woman have changed considerably. In the mass media, feminism has had strong criticism of the representations of women in visual world, particular advertising industry, along with the feminism movement, more then others, â€Å"the emphasis on domesticity, deference and traditional romance†(Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, p223) has been displaced by more independent, assertive depiction of femininity â€Å"something that can sometimes include a proud and explicit quest for sex†(Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, p224). Women can be successful and independent, go out and get what they want. Link to the AXE advertising, the feature objectifying image of the naked man with shower gel has referred to as â€Å"post-feminism† that women have the ability to have sexual relationship on their own wants. Moreover, the confidence, successful and independent female figure also continually showing in advertising in nowadays. Chanel’s campaign for its Coco Mademoiselle perfume adverting in 2011, for instance, shown on connotations of women independence, by featuring images with a successful woman with the background song’s lyric â€Å" this is a man’s world, this is a man’s world, but it would be nothing without women or girl† highlighted the independence and assertiveness of female â€Å" they consume autonomously, engage in relationships on their own terms and sometimes manipulate and exploit men†(Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, p224). However, back to the AXE advertisement, both femininities and masculinities are represented in this advertising but shown as different ways. On one hand, the man are presented as active, independent and all he do is cleaning and represented the product in a directly way in order to show his masculinities, on the other hand, the woman in this advertising was shown her femininities as well, but meanwhile, the way that the woman represented the product seems more metaphorically that the purpose of the woman use this product is all about get attention from male. This is against the center of the â€Å"post-feminism† and backword on gender stereotypes. Currently, when it comes to representations of gender, advertisements often fall behind on well established gender stereotypes. However, in particular these days, the media always represented images of women in power, attempted to reverse old established gender stereotypes, these images seems against the more objectification of the role women used to be, so-called ‘challenging’ and even ‘feminist’. In the old times, â€Å"female objectification to the most media depictions of female sexuality†(Dworkin, 1981;MacKinnon, 1988), according to the mainstream media depictions, woman are frequently presented as â€Å"subordinate to and dependent on men†(Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, p222). This phenomenon was also represented on the AXE advertisement, shower gel for men is for clean, yet for women, it is a way to make themself more sexy and attractive in order to catch men’s attention, getting and keep ing them, this advertisement seem to be reinforcing our stereotypical notions of femininities. In addition, commercials are one of the vast source of gender stereotyping that advertisers used in their work to targeted either male or female groups. While, woman are more often represented in commercials, because of they are seems seen as responsible for daily purchases as a householder, however, men always advertise things more masculinities, such as cars, computers or business products, otherwise women are represented femininities rather in the commercials with make-up, clothes and domestic products. And female are often shown in the home or inside environment, not the same as male, men are always shown outdoors. Moreover, the most popular that women presented in advertisements is the figure of housewife, their main problem in life is lack of ideas for housework or dinner, that is very stereotypical. The other stereotype for women is sexy seductresses, the desire of every man. They m ost advertise beauty products and fashion clothes, but they are also arise in the commercials directed to male. Furthermore, woman has been major care is to preserve her appearance, hence, this advertising image of â€Å"perfect femininity and heterosexual success is deemed to act as a ‘window to the future self’†of the audience. As a result, many women has been fall into the perplex with their appearance and body shape, which can have negative influences. Male stereotypes are also various and presented with masculinities as a ‘real man’, â€Å"athletic, successful, professional, seducer with a beautiful woman by his side†(). However, â€Å" the growth of female employment and changes in attitudes towards gender have also contributed to ambiguities in the status of masculinity†(Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, p235). In conclusion, gender issue has always been a controversial problem in advertisement industry, such as the AXE advertising, the concepts of sexualisation, postfeminism, and stereotypes are the main cores of the gender problem. However, along with the growth of feminism, female has been a large part of responsibility for the development of understanding of gender in media and advertisement. Female are should no longer been bounded in the tight ‘vest’, women should have the right to go out and do what they want, moreover, women should dress up for themselves instead of men’s attention. At the same time, the development of understandings of non-heterosexual gays, lesbian and bisexual representations in media or advertisements remind us, the most important link between the enhancement of dominant understandings of gender, sexuality and generally constructions of both femininity and masculinity. Eventually, â€Å" dominant representations of masculinity and femininit y in media tend to be those that are most effective when it comes to the selling of advertising space or, indeed, the selling of consumer goods themselves.†(Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, p241) Reference list Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, Media, Gender and Sexuality, patriarchal romance and domesticity, p223 Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, Media, Gender and Sexuality, patriarchal romance and domesticity, p223 Media’s Portrayal in Women, Laura Russell, The Sexualization of Women in the Media Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, Media, Gender and Sexuality, The enduring gaze, p225 Brumberg JJ (1997) The Body Project: An Intimate History of American Girls,   Random House, New York Levy, A (2005) Female Chauvinist Pigs: Women and the Rise of Raunch Culture, Schwartz Publishing, New York. Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, Post-feminism independence, p223 Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, Post-feminism independence, p224 Keira Knightley, Chanel Coco Mademoiselle perfume adverting, 2011, background song’s lyric Dworkin, A. (1981) Pornography: Men possessing women. London: Women’s Press MacKinnon, C. (1988) Feminism Unmodified: Discourses on life and law. Cambridge, MA: Harvard University Press. Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, Media, Gender and Sexually. Masculinity or masculinities? P235 Matthews, J. L., 2007 Hidden sexism: Facial prominence and its connections to gender and occupational status in popular print media. Sex Roles: A Journal of Research, 57, 515-525. Hodkinson, P 2013, Media, culture and society, Sage, Los Angeles, ch. 11, Media, Gender and Sexuality, a balanced approach, p241)

Saturday, July 20, 2019

Employment Relationship in Industrial Relations

Employment Relationship in Industrial Relations The employment relationship between an employer and an employee has often led to being described by two different terms ‘Industrial Relations or ‘Employee Relations. These, though seen as interchangeable terms often have been under the scrutiny of writers. Employee relations in general can be seen as a relationship between any employer and his workers, i.e., be it in the form of domestic labour, self-employed employers or professionals. On the contrary, Industrial Relations take into account employment in all spheres where economy activity takes place, i.e., industrial relationship. Since there is a misconception that Industrial Relations is just concerned with the study of trade unions, strikes, labour markets etc., and hence in some books writers have used the term employee relations to evade these among general public. However, in context with UK, the term industrial relations is seen to be more appropriate. Industrial relations is a multidisciplinary field and is influenced by a lot of internal as well as external factors. The main actors that play an important role in affecting a countrys industrial relations system are employers and management of an organisation, third-party agencies like the state and finally, employees and their representatives, i.e., trade unions. However, it must be noted that each of these actors have functions towards themselves as well as towards the role of other actors. In other words, there is a dependency between all of them. Brief Overview of the Current Changes in Industrial Relations over the last three decades In the last three decades, i.e., since 1980s the industrial relations in Britain has undergone a massive reform. The major changes undergone include the demise of collective bargaining, decline in trade union recognitions and membership density, a reduction in the number of strike activities and an increase in the intervention on law in the industrial relations since 1979. Moreover, there have been reforms in the organisation of the work which is related to restructuring of labour market, new management practices adopted by the employers and globalisation. However, in order to understand how these changes have played a role and influenced the present industrial relations, it is important to have a look at the historical background of it prior to the reforming. Industrial Relations in UK Historical Overview, i.e., before 1979 Earlier, it was seen that the central matter of industrial relations in UK was the concept of ‘free collective bargaining, a term introduced by the Webbs and developed in practice by the trade unions. According to this, the rights of the employees like wage determination among others were supported by the trade unions present in organisations. It was their peak presence during 1960s and 1970s which contributed to the decline of UKs economy because of them leading to increasing unemployment and lower productivity. The employers believed in the old tradition of unscientific management where all the costs regarding technical staff as well as capital were kept to minimum. And any alternative systems regarding organisation of work and for controlling of labour were looked upon as risky. Also, it was seen that the state was not looked upon as a part of the industrial relations system and a contributor towards labour strength due to both the employers and trade unions implying collect ive bargaining or voluntarism phenomenon (as it was called) not wanting any kind of legal intervention. Unions believed that the presence of law might take away workers from unionising and hence just believed in a labour law system and moreover, since employers looked for employee cooperation and productivity, they encouraged trade unions. Owing to all these factors, the Industrial Relations in UK till 1960s started being looked as a problem because of low wage, low productivity and increasing strike activity. Therefore, the concept of reforming it was a prime concern. Now we shall see how there has been change in the management of industrial relations during the last three decades and what does it tell us about the influence of the three major actors on the current framework of industrial relations in UK. Change in the Role of State and Law and its influence During the last three decades, there has been a drastic change in the legislative frameworks with the coming up of Conservative Governments during 1980s and 1990s and the Labour Party beyond 1997 contributing to the development of participation by the law in industrial relations moving beyond the traditional voluntary approach among organisations. The criticism by pluralists that state couldnt play any role in industrial relations was not justified during the Conservative Government Period of 1979-1997. During this period, the government curbed the presence of the trade unions and eradicated the collective bargaining phenomenon with an aim to restricting individual employment rights, giving more freedom to the employers. However, owing to the EUs directive influence on the domestic UK Law, there were a number of issue mismatches between the UK policies and the EU employment policy. As a result of which, UK opted out of the EU Community. Nevertheless, the influence of the EU is still seen there. These de-regulatory measures did not contribute much towards juridification of the industrial relations and the employment relationship was still determined voluntarily. Also, due to the changing law, it was seen that in the period after 1980s and 1990s, the number of days which had been lost in dealing with strikes suffered a decrease indicating that the strike pattern in UK observed a diminishing trend. The influences of these successive Conservative Governments show that the role of the state has had only a negative impact on industrial relations. Though, a number of acts and commissions were developed in order to combat certain issues, but the outcome was very different. In regard to the trade unions, The Employment Act in 1982 made sure that they suffered penalties for all their wrong doings as a result of which the statutory immunities enjoyed by them were gradually reduced. This showed the restoration of the private law. Also the restrictive re-regulation of collective action made changes in the unfair dismissal law to protect the rights of strikers. Both these regulatory techniques made sure that a fully functional labour market was restored unlike before. However, it is noted that though the legislative change provided unions with some national leadership like controlling of strike ballots, it has also led to the deterioration of the financial expenses of the unions. Similarly, the rising influence of the European Community Law saw policies like equality in pay for equality in work between men and women and employment protection taking place in Britain. In spite of restoration of the Equal Pay for Equal Work in 1983, the negative economic outcomes of legislative action relation to pay and productivity have been there. The removal of wage councils has led to pay differences in low-wage sectors and hence widened the pay inequalities in UK. As for the contribution of legislation in improving economic performance, it has only been seen in areas where unionism and closed-shops have eradicated. Moreover, it was Conservatives who were keen on the idea â€Å"of de-regulating labour markets and removing ‘obstacles to the free operation of market forces (Blyton and Turnbull, 1998)† for which they wanted to remove trade unions. However, adopting a strategy based on cost-reduction (i.e., the least labour costs) in times of high levels of unemployment, bad economic activity state, deficits in payments etc., only led to the uprising of an economy having low skill, productivity and wage along with being technologically backwards. Therefore, it is seen that although the successive Conservative laws has reformed the old traditions of UK industrial relations relying on centralised bargaining systems and absence of statutory rights but it hasnt managed to solve many of the problems like that of still continuing unemployment and no legal protection right with employees (be it collective or individualistic). But, post 1997, Labour Party came into force and has been there since then been, maintaining a balance between using legal regulation where required like in new concepts of national minimum wage, individual employee rights and supporting collective bargaining and employee representations along with retaining some earlier Conservatives approaches like restrictions on strikes and internal trade union procedures. But still some restrictions on industrial relations from previous times like the ballots are still there. Moreover, in this period UK signed up with the EU Social Charter which resulted in current legal framework developments like working time regulation and improved rights for non-standard workers among others. This new legislation has also affected the British industrial relations in a different number of ways with having positive along with negative implications. The current Labour Law sees that a legal intervention is a source of employment rights in Britain and the Labour Party seems to maintain labour flexibility with fair universal minimum standards unlike the previous governments. The most important piece of legislation introduced by the Labour Party was the introduction of National Minimum Wage and its influence is seen in the sense that it prevented employers from cutting pay and hence did not affect employment and inflation adversely. Also, in order to support collective bargaining, there was a statutory procedure to gain trade unions recognition under the Employment Relations Act 1999. Though, the current legal framework in UK shows there has not been an aim to remove old philosophies and accept new changes but the aim is to maintain continuity. Nevertheless, it is still evident that there have been tensions and contradictions due to the present Labour Government balancing between pressures from the domestic law as well as maintaining the standards of the EU employment law. This has led to compromises between many aspects like those between managerial freedom and workers relationship and not all EU developments being welcomed in spite of the no longer opposition to becoming a part of it. Furthermore, though the Labour Government has advocated social partnership and fairness, but it is unclear as to how it will achieve these by retaining the old Conservative Law practices of restriction on trade union governance and strikes along with ensuring flexibility in labour market. Also, in UK the employees still have no rights to bargain which is considered important by the all the other European states as necessary and legitimate elements for the industrial relations to work effectively. It is also questionable that how will productivity and flexibility increase in an environment of removed individualistic legal rights and counteracting collective representation. Change in Employers and Management Strategies and their outcomes The earlier British management style was predominant on collectivism but depended on a hostile union-management relationship along with the cost-driven individualism. Moreover, till 1980s, management as an actor in Industrial Relations was not given much importance due to it being considered as not interested in changing things and just responding to the other actors being trade unions and the state in its decision making. However, after the period of 1980s, management has started getting lot of attention owing to its increased activity in taking a lot of initiatives leading to the emergence of lot of key issues. Firstly, it is due to the development of management models which shows the respective roles of it as being a system actor, a strategic actor and a capital agent. However, all these three models arent sufficient to explain the role of management which is diverse consisting of complexity and variety. Secondly, due to the non-presence of legal regulations and multi-employer bargaining, it might be easy for British managers to opt for any choice but this is not as such and can be influenced by variables like sector, size, occupation etc., indicating the variety of management practices. Also, as the British economy shifted after 1980s, the industrial relations underwent a change and the interest of employers too changed. The current framework sees an attitude of social partnership and voice arising from EU policy giving much more rights to employees though not to a great extent as also indicated by the role of state. This new UK policy has begun to reshape the participation of the employees by a direct and an indirect impact and also though the increased legal regulation. Moreover, attempts to involve EI into management practices and consolidate and integrate voice measures indicate the confident approach of the current British management towards organisational participation. Furthermore, new management prerogatives have emerged with changes in the thinking of management and strategic intentions of large firms to manage labour with an emphasis on individualism moving away from the traditional norms of collectivism in 1970s. They are looking forward to a single-employer bargaining system which helps firms link its labour to the product market and brings in new payment systems and grades along with need for more flexibility, single unionism and individualisation of industrial relations. Therefore, this new strategy shows moving away from external market structures by linking industrial relations to the needs of business. In spite of all these changes, the influence of the new management too hasnt been that good. It is clear that employers after 1980s and 1990s adopted individualistic manners for determination of pay conditions and shift from the collectivism approach led to the introduction of two different styles involving high commitment practices in a union as well as non-union environment. However, what ais seen contrasting here is that, even though union presence led to encouraging efficient management along with the high commitment practices and partnership agreements with the employees relating to a new form of collective bargaining so as to increase productivity, still it has not been possible to identify the current style of management. The main reason seen to be is that after 1980s, the decline in unionism has allowed management wider choice to choose which style to adopt be it with unions or without. And evidence still suggests that â€Å"management are driven more by a cost-minimisation and opportunistic approach to employees, reflecting more than anything a traditional lifestyle (Edwards, P. 2003)†. Also, the deregulation of collective bargaining has led to the development of organisational employment systems with employment relations dependency on human resource management having minimized unionised role. Furthermore, there also have been problems with individualism or non-collective reforms stating that they cannot comply with a single formula. An example of this is seen from the fact that in order to restructure and reorganise its business when Knowco created an individualised employee relations it was faced with employee insecurity and low trust between managers and staff. And hence it is worth questioning that whether, the use of individualism will protect the firms or worsen competitive tendencies. These facts state that the present influence of management is to manage its employee relations both individually and collectively. To add to all this, despite decline in unions as a means of employee representations, still more and more companies are indulging in partnership in the presence or absence of trade unions. And even though there has been a shift from conflicting industrial relations to a one with new employment trends, still the new employers and unions have a striking relationship. This is due to the new management strategy model consisting of its effects on trade unions and partnerships. Hence, even without partnership or with it, trade-unions will have to make organisational participation work as well as manage tensions and conflicts in employment relationship skilfully. Lastly, it should be pointed that the managements main aim is cooperation and compliance both in regard with its employees, but the problem faced by the former till date is the old managerial issue of maintaining a labour which is cost-effective, productive and co-operates. This is due to the fact that the management in UK still relies on short-term tendencies. Moreover, the absence of the trust between employees and management is the biggest obstacle for a better industrial relations system in UK. This is evident from the so called Labour Partys social partnership strategy, according to which where there are no employee rights either governed by law or through rights in a de-regulated market; employees can just trade their pay for their labour resulting in exploitation by employers. Therefore, for management to effectively contribute for the development of better Industrial Relations and improve the UK industry, it should bring about a change in its attitudes so as to build up trust and confidence in its workers along with concentrating on enhancement of productivity than maintain cost-minimising approach. Changes in Trade Unions and their influence Though the unions have been at their highest peak till 1979, but after this with the emergence of the Conservative Governments, there has been a decline in Union membership from 55% in 1979 being at its peak to 33% presently along with a huge demise in collective bargaining indicating a continual drop in trade union recognition after 1980s. Though, union membership is required, but if it doesnt influence dealings with the management it is not worth anything. The 2004 WERS survey showed that in comparison to the 1998 survey there has been a fall in union recognition from 33 to 27 percent. Also, 77 percent managers agreed that they would directly speak with the employees instead of wanting trade unions to fight for employee rights in comparison to 8 percent who disagreed to it. Moreover, 33 percent stated that unions dont help in improving performance at the workplace in comparison to 23 percent who agreed that they improve. These results show that management believes in generally sett ing terms for its workers, with legislation, trade unions and industry agreements playing a minimalist role. In the current scenario, by means of interviews with different industry employers and unions, a case study shows the impact of Employment Relations Act (ERA) 1999 on trade unions and employers. According to the study, there has been a widespread agreement between the two with employers recruiting mangers with an ability to deal with unions showing no hostility towards unions and unions tolerating the legal law interference by the government. Most of the employers have agreed to the statutory recognition of the unions and started reviewing their policy of anti-unionism. Though they have accepted the presence of unions, still they give them limited rights seeking their views for organisational changes but giving them no influence on pay-setting. However, while giving employees consultative rights, ERA moves away from the contemporary industrial relations practices taking it back to the adversarial system. This can affect trade unions by giving them a chance to develop their presence wi th no-members. This indicated that collectiveness of workers is returning but with an attitude of representative and consultative agreements rather that the old norm of free collective bargaining. Contrary to this is a fact that though this collectiveness gives consultations rights, it might make unions have more influence on employers by the former just letting the latter know of the key issues and this might make them freer from the dependence on the fundamental levels of the lay activists. This weakening of power of the unions can be attributed to have taken place due to a variety of global changes highlighting an employment shift from unionised to non-unionised sectors due to competitive product markets and internationalisation of labour markets. Also, restructuring of employment led to more self employment and a fragmented workforce with the size of the workplace being smaller, indicating challenges for the unions to recruit elsewhere which they couldnt afford due to lack of resources and organisation skills. Though a contrasting point was that in 1980s during unemployment rise in the entire Europe, when all countries unions brought a wage cut to stir employment opportunities, UK was the only exception with its distribution of wages brining a real gain. A discussion on union membership in countries outside and within OECD during 1970-2003 showed that there is a level of decline in the union density in many of these countries (except four) with unions being more popular in public than private sectors. This was also evident from the WERS 2004 Survey, according to which union density in public sector was 64 percent compared to meagre 22 percent in the private sector. Although there was a probability that more male members were a part of unions but females too were there though in public sectors noted again by the WERS Survey (53 percent women being members compared to 46 percent men). The most important feature which came out from the discussion was that age plays a major role in deciding to be a member in unions and it follows an inverted U-shape with maxima at 50. This is due to a main factor that since young and new workers in a union are usually paid less than that of the older union workers, it becomes an added advantage to employ ers to hire them. Also, a number of possibilities arise like older union members quit their jobs and get promoted to non-union jobs in order to increasing their earning levels, older members though enjoy union benefits, they forget to pay their union due etc. The increasing decline in Unions in 1980s and 1990s along with the increase in non-union workplaces show that the reversal of this trend is unlikely. However, these findings indicate that unions now know how they can get recognition through different routes (example: the participation in ballots) by the ERA. But, the potential of this act to control decline can be seen as a future research agenda for industrial relations. Unions have not been able to influence the Industrial Relations in a positive way, in spite of the fact that during the reforms of unions in 1980s and 1990s, their decline has been able to stop the decline of UKs economy to an extent, because of the new legislation adopting a ‘third way of interaction between the government and the unions, thereby eradicating the phenomenon of anti-unionism. They still are faced with a number of challenges. The key problem is that there is still rivalry between unions for members in UK which leads to a lack in coordination between union movements and depicts further problems of recruitment and organisation. They also have to deal with the challenges of their decreasing membership along with the increasing managerial attack in the form of policies of cost-reduction leading to the unions having to bear a scope with limited finances. Also, there has been evidence by a research conducted on to test unemployment measures effects on inflation results , which lead to the fact that high union density can cause unemployment and hence shouldnt be there. Finally, though the presence of the traditional unionism approach of collective bargaining can although lead to a less attrition rate, it also contributes to low productivity and poor performance in jobs in firms. Thereby, it should be stated that in order for the industrial relations in UK to not crumble further and rise again, the unions have to find a way to deal with these current problems. Conclusion In the end we should examine whether Industrial Relations in UK has really improved from the previous times. There have been some positive as well as negative outcomes. Firstly, though there has been a decline in the number of strike activities saving work stoppage days but other problems have also arisen particularly relating to an increase in number of ACAS or tribunal cases with employees complaining about the behaviour of their employers. This suggests that the climate at workplaces still shows a dispute between managers and employees perceptions. Secondly, diminishing collective measures and resorting to individual measures indicate the present scenario has little place or role for trade unions to influence events. However, a contrary point to this is that, the concept of individualism is already seen as a failure and hence the recognition for the efficaciousness as well as legitimacy of representation by collective interest is seen to be encouraged both by the UK as well as the European Law. Also, the efficacy of challenging systems of workers involvement, i.e., partnership and high performance workplaces indicate more scope for trade unionism analysis in future. Finally, in spite of the fact that Labour Party will maintain legal regulations in employment conditions and markets, UK becoming a part of the EU Social Charter, leads to the imposition of EU laws into the national laws which can have implications on domestic laws like the directive introduced in national system for informing and consulting workers. To sum it all it can be said that the Industrial Relations in UK can be improved to a greater extent if all the actors in it, i.e., state, management and trade unions realise the need for long-term measures indicating a wider area for the rights of employees and the joint regulation of the employment relationship.