PG vs Colgate - 1091 Words

Introduced in September 2002, Colgate’s ‘Simply White’ posed a threat to PG’s dominant market share in the over- the-counter teeth whitening product category. Colgate emphasized that its product bleached teeth as effectively as PG’s Crest Whitestrips and priced it at a significant 65% lower than Whitestrips which allowed it to gain almost 50% market share. Although concept tests done by PG indicated that consumers perceived both products to be equal in terms of whitening levels, PG’s internal scientific data suggested that the whitening level for Whitestrips was 5 times higher than Simply White. Thus PG is faced with the core issue - Whether Simply White works as well as Whitestrips and how can PG regain its market share by†¦show more content†¦If PG’s claim is substantiated by the ADA it could influence the outcome of the issue in contention. As both NAD and ADA, the key interest groups in the arena, prefer to provide accurate data to the consumer, the support of these two possible can further influence the resolution of this issue in PG’s favor. This is further supported by PG’s previous knowledge of NAD’s workings and PG can leverage its market power to access key decision makers on the NAD’s panel such as advertisers, academics and public sector officials. PG can also use NAD’s ruling against Den-Mart, which based its argument on ADA’s scientific report on correct whitening levels, to lobby with ADA, influencing ADA to accept PGs own method of documenting tooth color changes. In order to regain its market share PG needs to respond using a combination of non-market and market responses. PG needs to lobby with both the NAD council and the ADA in order to create a pool of allies and also get scientific acceptability of its method of documenting tooth color changes. At the same time it can fund independent research and publication in order to increase awareness amongst consumers. Once PG has scientific basis for its argument it should immediately file a claim against Colgate. Although, since such non market strategies may take time, which would further increaseShow MoreRelatedIndividual Case Analysis Colgate vs. PG796 Words   |  4 PagesBrighter Smiles for the Masses----Colgate vs. PG [pic] [pic] BY: ZHUANG Lingzhi ( Erin ) 52373176 Individual Case Analysis The Procter Gamble Company (PG) was the first one to launch the over-the-counter tooth-whitening product, Crest Whitestrips, which is able to be used at home to the market. After two years, Colgate followed to launch the rival product, Simply White, and snatched big part of the market share from PG. The market share of WhitestripsRead MoreSwot Analysis : Procter Gamble Essay1001 Words   |  5 PagesIntroduction Procter Gamble (PG), a leader in the personal products industry relies on branding, product innovation, and delivering value and quality products to consumers worldwide. However, PG has seen stagnant growth in profits. PG is a position to reevaluate and restructure its strategy by identifying external threats and weakness which is a key step to solidifying a corporate strategy for long-term growth. This is an PEST and Five Forces external analysis of PG’s threats and weaknesses,Read MoreColgate Case Analysis1497 Words   |  6 Pagesmarketing strategy for the launch of the new Colgate Precision. The issue can be divided into the following four major areas: 1. Positioning: Which market should be targeted? 2. Branding: Should Colgate make the most of the company’s brand? 3. Communication Promotion: How does Colgate distribute its advisement expenditures among products? How much should Colgate invest in advertising Colgate Precision? 4. Channel: Which distribution channel should Colgate use? Our team must analyze the two differingRead MoreMkts Strategy1292 Words   |  6 Pagescannot be passive in the face of continued attack - price cut, - promo blitz, - product improvement, - sales-territory invasion options: †¢ â€Å"wait and see† -- take time to understand motives -- ST vs LT -- identify areas of weakness of competitor †¢ strong response: -- detailed all-out offensive Eg: BMW Mercedes vs Lexus Infinity -- action when MS erosion was serious †¢ price cuts †¢ low end defense -- new models for under $45K segment Mobile defense: - more than aggressively defend -- stretches domainRead MoreProctor Gamble Scope Case Analysis1229 Words   |  5 Pageswith a very important decision, they need to prepare a marketing plan for PG’s mouthwash business for the next three years. They want to know how they are going to be able to capitalize on the emerging market segment within the rinse category that focused more on â€Å"health-related benefi ts† than the traditional breath strategy of Scope. If the company does pursue this there are several concerns that they have. How should PG respond to the newest competitor in the mouthwash market? What strategyRead MoreThe Rise of Battery-Powered Toothbrushes Essay4501 Words   |  19 Pagessegment. Between August 2001 and 2002, sales of power dental accessories in U.S. food, drug and mass outlets grew by 21.8% (Neff, 2002). There are many competitors in this industry including Colgate-Palmolive and Procter Gamble. In May 2000, Colgate-Palmolive introduced the Colgate Actibrush with a retail price of $19.99 (Young, 2002). Procter Gamble was quick to follow suit and introduced the Crest SpinBrush in mid 2001 and priced it at $5.99 (Young, 2002). With 50% ofRead MoreDomestic Marketing vs International Marketing2276 Words   |  10 PagesDomestic marketing vs International marketing Domestic marketing and International marketing are same when it comes to the fundamental principle of marketing. Marketing is an integral part of any business that refers to plans and policies adopted by any individual or organization to reach out to its potential customers. A web definition defines marketing as a process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods and services to create exchanges thatRead MorePG Swot Analysis10435 Words   |  42 Pagesincluding cosmetics, fragrances and over the counter medications; and diapers and feminine hygiene products. Other items range from cat litter to automotive additives. The top worldwide producers include Procter and Gamble, Kimberly Clark, Unilever, Colgate-Palmolive, Church and Dwight, Clorox, and Ecolab. Industry Trends and How It Operates Given the low growth rates of population and household formations in the developed nations, it has become more difficult for consumer product manufacturersRead MoreJudo Stategy754 Words   |  4 PagesSoftsoap entered to the market as the first mover, gain a competitive advantage and become to the market leader. However, competitive advantage of Softsoap is not able to preserve the market share when it is attacked by big players in the market as PG and Armour-Dial which are produce the liquid soap after. Red Bull Red Bull has a competitive advantage in term of focusing on the specific market and distribution strategy. It focus on the energy drink segment which has a small percentage from softRead MoreProcter Gamble Vs. Gillette Essay1672 Words   |  7 PagesProctor Gamble 1. What is Proctor Gamble’s corporate strategy? Do the company’s businesses seem to be related or unrelated? Are Gillette’s businesses closely related to PG’s businesses? How will a merger with Gillette provide a 1 + 1 = 3 effect for PG? Proctor and Gamble recently completed large restructuring, put new management in place, and cut capital spending needs. Since then they are now focused on increasing top and bottom line results after shifting business mix toward higher margin

Ielt Task 2 Free Essays

Advertising encourages consumers to buy in quantity rather than promoting quality. To what extent do you agree or disagree? Words: 281/ Time: 45’ Whether or not customers are encouraged by advertisers to purchase products in quantity without promoting quality is a controversial question. Some people would say â€Å"yes† with that idea. We will write a custom essay sample on Ielt Task 2 or any similar topic only for you Order Now However, as far as I am concerned, I strongly oppose that perception. First and foremost, although nowadays consumers are bombarded with information of products and services, viewers are still decisions-makers. Some people concern about quality, others have interest in quantity. But, they generally buy products according to their own interests, tastes, income and other factors. Moreover, customers are now increasingly cautious about advertised products, they thus ask for advice from their friends and families, instead of buying them impulsively. In simple terms, it is customers rather than advertisers who decide to purchase a certain product. It is also noted that the main function of advertising is to provide customers with adequate information about a lot of aspects of a product including quality, package, functions, warrantee, and promotion, not only price. In fact, advertising is usually criticized on the ground that it leads customers to follow the advertisers’ desire. However, according to marketing principles, that advertising merely satisfies consumers’ information needs. Unarguably, price is an important factor that marketers use to boost sales. Nevertheless, it is more important to remember that the role of advertising is to offer specific information on a product and service. Therefore, advertising simply conveys the message relating to price, rather than use it to attract consumers. To sum up, I believe that consumers have different attitudes toward advertisements because they are influenced by various factors, not only price. The general perception of advertising as a stimulus for purchasing in quantity rather than promoting quality is in fact a bias. How to cite Ielt Task 2, Essay examples

Dell Computer Essay Example For Students

Dell Computer Essay DELL COMPUTERCompany SummeryDell Computer Corporation was established in 1984 and today ranks among the worlds largest computer systems companies. Dell pioneered the concepts of selling personal computer systems directly to customers; offering build-to-order computer systems; and providing direct, toll-free technical support and next-day, on-site service. The company designs and customizes products and services to end-user requirements, and offers an extensive selection of peripherals and software. Dells complete range of high-performance computer systems include: Dell Dimension and OptiPlex desktop computers, Latitude notebook computers, and PowerEdge network servers. The companys products and services are sold in more than 140 countries and territories to customers extending from major corporations, government agencies and medical and educational institutions to small businesses and individuals. The company employs approximately 11,000 people. Headquarters are located in Round Rock, Texas, with manufacturing facilities in Austin, Texas; Limerick, Ireland; and Penang, Malaysia. Dell Computers business strategy is centered around its direct business model and customer-focused initiative aimed at delivering the best customer experience through direct, customer relationships, cooperative research and development with technology partners, custom-built computer systems and service and support programs tailored to customer needs. Dell believes that this approach provides it with several competitive advantages. The approach eliminates the need to support an extensive network of wholesale and retail dealers, thereby avoiding typical dealer mark-ups; avoids the higher inventory costs associated with the wholesale/retail channel and the competition for retail shelf space; and reduces the obsolescence risk associated with products in a rapidly changing technological market. In addition, direct customer contact allows the Dell Computer to maintain, monitor and update a database of information about customers and their current and future products and service needs, whic h can be used to shape future product offerings and post-sale service and support programs. This direct approach, combined with the companys efficient procurement, manufacturing and distribution processes, allows the company to bring relevant technology to its customers faster and more competitively priced than many of its competitors. Company HistoryThe company was plagued by management changes during the mid-1980s. Renamed Dell Computer, it added international sales offices in 1987. A year later it started selling to government agencies and added a sales-force to serve larger customers. That year Dell went public in a $34.2 million offering. Dell tripped in 1990, reporting a 64% drop in profits. Sales were growing, but so were costs, mostly because of Dells efforts to design a PC using proprietary components and RISC chips. Also, the companys warehouses were oversupplied. Within a year Dell turned itself around by cutting inventories and coming out with eight new products. Dell entered the retail arena by letting Soft Warehouse Superstores (now CompUSA) in 1990 and office supply chain Staples in 1991 sell its PCs at mail-order prices. Also in 1991 Dell opened a plant in Limerick, Ireland. In 1992 Xerox agreed to sell Dell machines in 19 Latin American countries. That year Dell sold a new line of PCs through Price Club (now Price/Costco). Dell opened subsidiaries in Japan and Austria in 1993 and began selling PCs through Best Buy stores in 16 US states. The computer maker abandoned retail stores in 1994 to refocus on its mail-order origins. The company took a $40 million charge to retool its troubled notebook computer line and later that year released its Latitude notebook to general acclaim. The company also introduced a line of servers. In 1995 the firm offered Pentium-based notebooks, and hastened the interest in its desktops by cutting prices and releasing a dual-processor PC. The following year Dell ramped up its efforts in the Asian computer market with new mail-order service in Hong Kong, Japan, and Singapore; a new Asia/Pacific Customer Center in Malaysia; and direct-sales operations in South Korea and Taiwan. In 1997 Dell and Toronto-based Newcourt Credit Group formed Dell Financial Services, a joint venture that will provide financing for Dell customers. That year Dell also announced plans to enter the market for engineering, analysis, and design computers called workstations. Dell built up its consumer business in 1997 by separating that operation from its small-business unit and beginning a leasing program for individuals. What Should Be Included In A Prohibition EssayTHE POWER OF VIRTUAL INTEGRATION: AN INTERVIEW WITH DELL COMPUTERS MICHAEL DELL; by Magretta, Joan; Harvard Business Review edition March-April 1998. Dell shows that Web-based business isnt just a dream; by Tebbe, Mark; Infoworld. Dell hopes to up channel business by going after regional resellers; by Zarley, Craig; Computer Reseller. Dell Computer Corporation; Hoovers Company Profiles; WWW.HOOVERS.COMCompaq Computer Corporation; Hoovers Company Profiles; WWW.HOOVERS.COMIBM Corporation; Hoovers Company Profiles; WWW.HOOVERS.COMGateway 2000 Corporation; Hoovers Company Profiles; WWW.HOOVERS.COMMaking the right choices for the new consumer; by Dell, Michael S; Managing Service Quality. 1997 Warp-Up and 1998 Predictions; by Creative Consumer MarketingService sells; by Dell, Michael S; Executive Excellence magazines

Responding to the Challenges Experienced by Working Adult Students free essay sample

This pilot study explores the challenges faced by working adult graduate students at the premier private university in Cambodia. It utilizes survey research methods to elicit student opinions about the challenges they face as working adults and what they believe the university, their instructors, their peers, and they themselves can do to address these challenges and achieve a better work-life balance. The conceptual context for the research reviews literature pertaining to higher education in developing countries, the needs of adult learners, and the work-life balance challenges experienced by adult learners. Because this literature is based on western research, this study seeks to understand the challenges faced by adult learners in the particular cultural context of Cambodia. It concludes that, based on the data collected from a limited sample, Cambodian working adult students face many of the same challenges as working adult students in other cultural contexts. It recommends that a broader study on the topic be conducted and offers preliminary recommendations for how the university, instructors, student peers, and individual students can address challenges faced by working students in Cambodia. We will write a custom essay sample on Responding to the Challenges Experienced by Working Adult Students or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page INTRODUCTION Having emerged in the late 1990s from three decades of armed conflict and political instability, Cambodia is one of the poorest nations in the world. With 36% of its population living below the official poverty line, Cambodia ranks 87 out of 135 countries measured by the UN Human Poverty Index (UNDP, 2009), placing it between Djibouti and India. The UN Human Development Index (UNDP, 2009), which assesses a broader range of factors including life expectancy; adult literacy and educational enrollment; and the ability to have a decent standard of living, ranks Cambodia 137 out of 182 countries studied, placing it between Congo and Myanmar. Prolonged civil conflict destroyed Cambodia’s educational institutions. During the Khmer Rouge era of 1975-1979, teachers and intellectuals were targeted for execution, schools were converted to political prisons, and books were systematically destroyed (Hagadorn, 2004. ) The political instability that continued through the late 1990s delayed the country’s ability to move into a period of economic and human development. The Royal Government of Cambodia’s Rectangular Strategy, which forms the basis for its National Strategic Development Plan (Ministry of Planning, 2006), cites capacity building and human resource development as one of five pillars together with improvements in agriculture, development of the private sector and employment, rehabilitation of infrastructure, and good governance that are essential for national development. The Education Strategic Plan: 2006-2010 (Ministry of Education, Youth and Sports, 2006) calls for improvements in access to and quality of education at all levels from preschool through higher education. On one hand, a mid-term review of the strategy (Ministry of Education, Youth and Sports, 2008) indicates that 6% of the government’s education budget focused on higher education and that acceptable progress has been made on most higher education targets, with the exception of increasing enrollments in science, technology, and math. On the other hand, the World Economic Forum Competitiveness Report: 2008-2009, cited by Green (2003), ranked the quality of Cambodia’s higher education system as the lowest in Southeast Asia, although data for Lao PDR and Myanmar were not available. It is understandable that the current priority of the Ministry is to ensure basic education for all; however, in the long term, quality higher education will be a key to economic development. Lack of quality in higher education is reflected in the reality that while the number of higher education institutions in Cambodia rose from ten to more than seventy during the period from 2000-2008, only one in ten graduates is able to find employment in their area of study because of a gap between what they learn and the skills employers need (AsiaOne, 2008. ) Students currently pursuing higher education in Cambodia often experienced deficient education at the primary, secondary and high school levels where didactic methods are used almost exclusively, due to teacher training and classroom overcrowding. As a result, students may enter higher education with poor basic skills and study habits, and difficulties with critical and analytical thinking (personal observation). In addition, according to one expert, â€Å"Some students are scared of studying hard and think what they need is any degree, not quality. † (AsiaOne, 2008. ) To complicate matters further, many students, particularly those studying at the graduate level, must balance their academic studies with full time jobs and family obligations. This suggests that innovative strategies are needed to provide appropriate support to working students to ensure that their efforts result not only in a certificate, but in quality learning and workforce preparedness. This study’s research purpose is to learn about the challenges experienced by working adult students at the graduate level at one of Cambodia’s premiere educational institutions. In addition, it seeks to understand students’ opinions about what the university, their teachers, their fellow students and they themselves can do to help them achieve better work-life balance, which in turn, may have a positive influence on learning outcomes. In addition to these research purposes, there are two additional purposes that motivate this study. First, on a personal level, as a teacher of working adult students in a graduate research methods course, I have observed first hand the difficulties students experience in balancing school with other obligations and their difficulties in completing their coursework at a high level of quality. Most are able to pass the class, but few master the course material. As a result, the course is taught on a pass/not pass basis, to avoid damaging the students’ grade point averages. Therefore, this study also seeks to understand what these students need, as working adults, to be successful in their studies. Second, at a practical level, this research aims (1) to generate preliminary data and conclusions that suggest actions that the university, teachers and students can take to enrich the learning experience and (2) to recommend areas for further study. The subjects for this research are students attending an Introduction to Research Methods course on Sunday mornings during the Summer 2010 term. Twenty-four students who attended the first day of class were asked to complete a questionnaire that included 13 items related to the research. A contingency question, â€Å"Do you work? † was used to identify any students who did not fit the category of â€Å"adult working student. † Only one questionnaire was eliminated because the student does not work. Therefore, a total of 23 students are included in the pilot study. The questionnaire included questions about students’ major field of study, type of employment, number of hours worked and amount of travel required by their employer. It then asks about major challenges experienced by the student and solicits opinions regarding what the university, instructors and peers, and the students themselves can do to help the students achieve better work-life balance. Responses to closed-ended questions were tabulated and responses to open-ended questions were coded and organized into themes. CONCEPTUAL CONTEXT FOR THE RESEARCH Personal Observations Having completed master’s and doctoral degrees as a full time working adult, I have first-hand experience with the challenges experienced by adult learners. Juggling the competing demands of work, studies, family and social obligations, and household chores requires careful time management, negotiation with those who present demands to the working student, and often leaves the working student exhausted. In my experience, I was able to meet these challenges by organizing my time carefully, receiving positive support from family and friends, negotiating with my employer to reduce travel assignments, taking earned leave when facing major course deadlines, and making personal sacrifices. In my teaching, I observe that my students often arrive at class tired, regularly state that they are â€Å"too busy† to complete school work and frequently ask permission to be absent due to work-related travel, assigned meetings, family emergencies, obligations to care for older and younger family members, and important social functions, such as weddings and religious ceremonies. Having worked in Cambodia for more than five years, I believe my students do not have the same freedom I enjoyed in the U. S. to negotiate with employers, family members, and friends to make their studies a high priority. When I asked my students, â€Å"Are you able to negotiate with your family regarding family obligations? † and â€Å"Are you able to negotiate with your employer regarding work obligations? † as a group they emphatically responded â€Å"no. † In addition, having been raised in primary, secondary and high schools that may not have rewarded students based on merit, Cambodian students may not enter the university with the same levels of discipline and time management skills that college-bound students in the West typically develop. In the case of female students, some of their families may not place a high value on female education, and therefore, may not encourage them in their studies. As a result, female students may be under greater pressure to sacrifice their academic pursuits to respond to family obligations. Literature Review After conducting an internet-based search for literature, three areas appear especially relevant to understanding the context for this research study: (1) Higher education in developing countries; (2) The special needs of adult learners; (3) Challenges in maintaining work-life balance among adult learners. Higher Education in Developing Countries The World Conference on Higher Education (UNESCO, 1998) created a vision statement and action framework for higher education in the 21st century. The report notes that higher education is essential for socio-cultural and economic development. While the availability of higher education increased six-fold during the second half of the 20th century, unequal access to higher education also increased between industrial and non-industrial countries and between socio-economic groups within countries. Of particular concern to the members of the conference is the continuing gender gap in access to higher education. The report states that, because the rate of social and technological change is at an historical high, emphasis must be given to lifelong learning to continually update skills to address evolving social and market needs. As a result, higher education must address not only the needs of young students, but also the needs of students who are re-entering the university mid-way or late in their careers. The key challenge for education systems is â€Å"creating opportunities for adult learning in flexible, open and creative ways. † (pg. 14. ) Donor organizations, such as the World Bank, the Organization of Economic Cooperation and the United Nations often view education as a means to produce human capital to drive economic growth and, therefore, focus on producing workers with specific technical skills (Spring, 1998. ) This approach does not give sufficient emphasis to building productive citizens and future leaders who are able to think critically about society and find creative solutions to emerging problems (UNESCO, 1998. ) Nor does it take into account that, as the world economy changes, â€Å"knowledge supplants physical capital as the source of present (and future) wealth† (Task Force on Higher Education and Society, 2000. ) Bloom and Rosovsky (2003) assert that higher education ought to focus on â€Å"teaching students how to think rather than what to think, and how to learn rather than what to learn† (pg. 2. ) The Task Force on Higher Education and Society (2000) suggests that if markets alone drive educational choices, many disciplines that are critical to social development and citizen empowerment, for example basic sciences and the humanities, will be under-provided. The task force calls on leaders in the field of education to advocate for their inclusion in curricula. Special Needs of Adult Learners Statistics are not readily available as to what percentage of university students in Cambodia can be classified as ‘adult students,’ which is typically defined as students who are 25 years or older (Peck and Varney, 2009. ) According to a study by Noel-Levitz (2008), in the U. S. , 50% of university students are adults. Seventy percent of female university students are adults (Bash, 2003. ) A variety of factors lead people to become adult students, including the desire for a job promotion, following the example of friends or co-workers, or internal motivation to achieve (Norman Davies Group, 2005. ) Others may seek education as a means to cope with a life-changing experience, such as marriage, divorce, being fired from a job, or moving to a new city (Zemke and Zemke, 1984. ) Adult students differ from younger students in many ways (Zemke and Zemke, 1984. ) They bring a significant amount of practical knowledge with them to the classroom. They are less interested in theory and more interested in applying new knowledge. They find it difficult to integrate information that conflicts with what they already know. They prefer practice to lectures. And they have many other responsibilities in their lives. Knowles, Holton, and Swanson (1998) add that adults need to understand why they need to learn something. In addition, they are responsible, and therefore accountable, for their own decisions regarding what and how they learn. Because adults bring different needs and preferences to the classroom, instructors must use a variety of teaching methods, including discussion, debate, and in-class exercises. The key role of the educator is not so much to teach the adult, but to facilitate the adult’s own learning process (Zemke and Zemke, 1984. ) Challenges in Maintaining Work-Life Balance among Adult Learners Many adult students work full time and also provide care to children and older relatives. They may be involved in community and volunteer activities. When they decide to add higher education to the mix of activities, they risk under-achieving in some aspect of their lives because they are not able to balance all of the demands on their time (Fairchild, 2003. ) Mercer (1993) describes three types of barriers that can serve as threats to the adult student’s ability to succeed: situational barriers, dispositional barriers, and institutional barriers. Situational barriers include the need to care for children and older relatives, finances, and job responsibilities. Many working adults must make temporary career sacrifices in order to manage family and school responsibilities. Dispositional barriers include experiencing conflicts among competing demands; having insufficient time to meet demands, resulting in overload; and worrying about one role while performing another. Increased demands can lead to stress, anxiety and depression, especially for female students who are low income or have young children. Institutional barriers result when class work does not integrate work experience, when classes are not offered during appropriate days and hours, and when students are unable to develop a social network within the university. According to the Mayo Clinic (accessed July 2010 from www. mayoclinic. com), the fatigue caused by managing multiple priorities can lead to poor productivity and even costly mistakes due to unclear thinking. Relationships also can suffer, leading to a sense of isolation. Fairchild (2003) notes that multiple roles can be helpful to adult students because learning can be applied immediately to work; adult students have more life experience to draw upon; and adult students make the most of class time. Acknowledging that all working students have to make sacrifices to succeed, Hoak (2007), suggests several methods for improving work-life balance, or at least keeping stress at a manageable level. First, she recommends having a specific, long-term goal in mind and keeping sight of it. Students who are seeking specific benefits, rather than general knowledge, are better able to keep sacrifices in perspective. Second, she suggests taking a step by step approach to re-entering the academic world by enrolling at first in one or two courses before committing to full time studies. Third, she notes that the families and friends of working adult students also make sacrifices when they do not have access to the student’s time and that the student should remind others that their life is going to be different for a period of time and request their active support. Finally, she encourages adult students to maintain good performance on the job and, if possible, to solicit their supervisors’ support. RESEARCH QUESTIONS A significant amount of research has been done on the topics of the special needs of adult learners and the challenges they face in maintaining a healthy work-life balance. The literature specifically cites the demands on the adult learner to manage work responsibilities, school responsibilities and family and social obligations and the stress, anxiety and exhaustion that can result from these efforts. My own experience as a working adult learner reinforces these research conclusions. In my efforts to complete master’s and doctoral level degrees as a working adult, it was necessary to make sacrifices in social and family relationships and even in meeting basic health needs. For example, it was difficult to keep up a regular program of exercise, I seldom was able to enjoy a full night’s sleep, and leisure time became a distant memory. While there is a significant body of research on the topics of working adult learners and work-life balance, most of the available studies were conducted in the United States. Therefore, a gap in knowledge that this research seeks to address is to learn more about the dynamics of being a working adult student in the cultural context of Cambodia. Based on my observations, I believe working adult students in Cambodia have less ability to negotiate with employers and families to reduce obligations or to manage them in a flexible manner. Therefore, the research questions that guide this study are: (1) What are the key challenges faced by working adults studying at the master’s level at a private university in Cambodia? (2) What actions do the students believe the university, their instructors, their peers and they themselves can take to help them address these challenges? RESEARCH METHODS This research is a quantitative, pilot study utilizing survey research methods, specifically, a questionnaire. Because little is known about the challenges faced by working adult students in Cambodia, a pilot study was selected to test a questionnaire instrument and determine whether it produces the data needed to understand the research topic. The research has both descriptive and exploratory components. It is descriptive because it describes the current situation and opinions of a group of adult students studying at the master’s level at a private university in Cambodia. It is exploratory because, although there is a large body of literature and research available about adult learners and work-life balance issues in general, these topics have not been studied in the particular cultural context of Cambodia. It does not attempt to draw conclusions regarding causes and effects, and therefore, is not an explanatory research study. The study population consists of master’s level students who attended the first day of my course, Introduction to Research Methods. Twenty-four students attended this first class, out of which 23 are working students; therefore, the study population consists of 23 students. This group was selected because, as their instructor, I have easy access to them. In addition, because this is a course in research methods, using class time to give the students first-hand experience completing a research questionnaire, and modeling how a questionnaire should be administered, is justified as a learning experience. After the questionnaire was distributed, I reviewed it with the students and explained key concepts in questionnaire design contained in the instrument. These students study on the weekend and, therefore, may not represent students who study on weeknights or during the day. In addition, most of the students are enrolled in education or business-related majors and are fairly advanced in their studies. Therefore, the pilot results can only be generalized to advanced master’s degree students in education and business-related majors who study on the weekend. However, it was felt that their responses would be sufficient to test the instrument and develop recommendations for a study focused on a larger population. A questionnaire was selected as the research instrument because it provides an efficient means to gather data. Because I was using class time to gather data, using interviews or focus groups would have presented an unfair time burden to the subjects. The questionnaire was administered on a confidential basis. Students wrote their names and other identifying information on the instrument. I considered whether students would respond more candidly to an anonymous questionnaire. Because past students have regularly spoken openly with me about the challenges they face as working adults, there is reason to believe the responses are honest and, therefore, the data can be considered reliable for this particular population. The questionnaire consists of 13 questions related to the research topic. Seven of these are closed-ended questions related to the student’s major, type of employment, number of hours worked each week, and how often the student must travel for his or her employer. Five open-ended questions asked the students to describe the major challenges they face as working students and asked their opinions about what the university, teachers, classmates and they themselves can do to help them manage these challenges. Students were able to complete the questionnaire within the 20 minutes allotted. A review of responses suggests that both the closed-ended and open-ended questions were easily understood and elicited appropriate responses. This is further evidence that the data is reliable. Initially, simple tabulations were made of the responses to closed-ended questions. Responses to open-ended questions were coded and categorized into themes. Once this initial data management was completed, the data were examined for correlations that deserve further analysis. For example, the researcher believed there may be differences in the types of challenges students report based on gender, major field of study, type of employer, number of hours worked per week and frequency of work-related travel. A review of the data did not point to correlations, which may be a result of the small study population, and therefore, no correlation analysis was performed. There are two potential ethical issues involved in this research. The first is related to the principle of voluntary participation. Because my subjects are my students, and because the questionnaire was administered on the first day of class, it is unlikely that students would feel comfortable refusing to complete the questionnaire. In order to mitigate this potential ethical problem, I focused on questions that I felt would not be sensitive. For example, I believe that family obligations create significant role conflicts for adult working students in Cambodia; however, questions about the students’ personal lives may have created psychological distress and, therefore, I avoided questions of that type. Instead, I limited my questions to ones that were related to work life and student life. In addition, the students were in control of how much information they gave in response to open-ended questions, which gives them the opportunity to decide, on a voluntary basis, how much information they want to reveal. A second potential ethical problem relates to the principle of protecting the subject’s identity. I selected a confidential, rather than anonymous, questionnaire format. As discussed above, because students regularly speak openly with me about the challenges they face as working adults, and because I did not ask questions that relate to personal and family relationships, this does not seem to present a serious ethical problem. The benefit it provides is that, as a teacher, I have an opportunity to better understand the challenges faced by individual students. DATA PRESENTATION This section of the report first presents descriptive data about the characteristics of students and their work commitments gathered from closed-ended survey questions. It then presents student responses to open-ended questions about the challenges they face as working students and their opinions about how the university, teachers, classmates and they can do to help them manage the challenges of being a working student. These responses have been coded and organized into response categories. Of the twenty-three students who work, eighteen (78%) are male and five (22%) are female. Figure 1: Gender of Study Participants The study participants are relatively young, with sixteen (70%) of them in the 20-29 year age range and six (26%) in the 30-39 year age range. Only one (4%) is forty years of age or older. Figure 2: Ages of Study Participants The majority of the study participants are management (48%) or education (36%) majors. Figure 3: Major Areas of Study of Research Participants The largest number of students (28%) work for corporations, followed by 20% who work for a university. Twelve percent of the study population works, respectively, for a family business; primary, secondary or high school; or an international NGO. One student is employed by the government. Figure 4: Type of Employer Type of Employer Number % of Total Self-employed 1 4% Small to medium family business 3 12% Corporation 7 28% Primary, secondary or high school 3 12% University 5 20% Local NGO 1 4% International NGO 3 12% Government 1 4% No response 1 4% Not including their study time, eleven of the respondents (48%) work more than forty hours per week while eight additional students (34%) work from twenty to forty hours per week. Figure 5: Number of hours worked per week Sixty-five percent (15) of the students report they do not travel for work, while 35% (8) report work-related travel. Figure 6: Percentage of students reporting work-related travel Among the eight students who report work-related travel obligations to provinces or other countries, 38% responded that they have weekly travel, 25% reported monthly travel, and 38% reported occasional travel as needed, but less often than monthly. Figure 7: Frequency of Work-Related Travel The following data represents the students’ opinions regarding the major challenges they face as working adults and what the university, their teachers, fellow students, and they themselves can do to help them address these challenges. Students were able to provide multiple responses to the open-ended questions; therefore, percentages are calculated based on the number of responses, rather than the number of students in the study population. Students reported three key challenges they face as working adult students: not having enough time; tired, which was linked with difficulty concentrating on course work; and conflict among competing roles. In addition, students in the â€Å"other† category reported that classes are not relevant to their work; they often hand in assignments late; significant travel to attend classes; financial management; and difficulties maintaining a B average. Figure 8: Key challenges faced by working adult students Number of responses = 38 Sixty percent of students would like the university to adopt a more â€Å"student centered† approach by revising class schedules and improving access to student services, including library and computer labs, on the weekend. Twenty-two percent would like classes to integrate more closely with their work, and 17% want more flexibility around deadlines for dropping and adding classes. Only one student asked the university to require instructors to give fewer assignments. Figure 9: Steps the University can take to address student challenges Number of responses = 23 `Students recommended that instructors take a number of steps to help them address their challenges as working adults. Figure 10: Steps instructors can take to address student challenges Recommendation Frequency % of responses Be available for student consultation through appointments, email and telephone 8 26% Be understanding and flexible about students’ needs 6 19% Make teaching applicable to students’ jobs 6 18% Provide clear guidance and assignments 5 15% Use interactive teaching methods 4 13% Give appropriate amount of reading 2 6% Number of responses = 31 A clear majority of students (63%) believe their peers can help them address their challenges by sharing information, knowledge and experiences. This includes sharing lecture notes and information when a student is absent, sharing work experience related to the course, and helping students to understand course material they find confusing. Twenty percent want their peers to participate more actively in group work and 17% want their peers to engage more actively in class discussions. Figure 11: Steps peers can take to address student challenges Number of responses = 30 A majority of student responses (53%) pointed to improved time management as a method to help them address their challenges, with some responses pointing to the need to make sacrifices (less rest and relaxation. ) Thirteen percent of student responses, respectively, suggested the need to improve self-motivation and commitment; to consult more often with the instructor and other students to understand course material; and to focus more in class. Responses in the â€Å"other† category included reading more, attending class regularly and cutting down on spending. Figure 12: Steps students can take to address their own challenges Number of responses = 32 DATA ANALYSIS This section of the report provides conclusions related to the conceptual context for the research and provides recommendations to the university, instructors, classmates, and individual students. Review of Research Purposes and Questions The purposes of this study are to better understand the challenges experienced by working adult students studying at the master’s level at PUC; what students need to be successful in their studies; and to produce recommendations to instructors, the university and students regarding what they can do to address student needs. Therefore, this study focused on two key research questions: (1) What are the key challenges faced by working adults studying at the master’s level at a private university in Cambodia? (2) What actions do the students believe the university, their instructors, their peers and they themselves can take to help them address these challenges? Conclusions Zemke and Zemke (1984) note that adult students are interested in applied knowledge and respond best to a variety of teaching methods that minimize lectures and include discussions and exercises. A significant number of participants in this study note their desire that coursework be relevant to their jobs and cite interactive teaching methods and consultation with instructors and peers as important sources of learning. Knowles, Horton, and Swenson (1998) assert that adults are responsible and accountable for their own learning. The students in this study appear to agree with this opinion as a majority point to time management and peer interaction as methods to support their learning process and address the challenges they face as working adult students. Fairchild (2003) discusses the multiple roles that adult learners must manage and the stress this can create. While this study avoided asking questions about role conflicts related to personal and family commitments, it is somewhat surprising that none of the students cited family obligations in response to open-ended questions.

Book Review on 1776 by David McCullough Essay Example

Book Review on 1776 by David McCullough Essay Example Book Review on 1776 by David McCullough Paper Book Review on 1776 by David McCullough Paper where one could find the Americans suffering a defeat by the British, although there were thousands of British casualties. The Americans recuperate and attempts an attack on a strategic place called Boston where the British found themselves unprepared by the attack causing the latter’ surrender and retreat back to England on their ships.[3] What could have explained the emotions that the Americans felt with said victory? Their spirits could not be higher at this point when after a defeat they could breath and wider space to make their advancement more strategic. Washington’s name at that point could only have greatest of honors. . As the books was not made to chronicle a straight victory but intermittent ones, it was found indeed that victory in Boston would not last long since the British was able to counter with an even larger army after returning from England. The British this time had with them a great number of navies that would surprise the Americans with their eyes wide open on where the troops came from. As a result, the Americans had retreat, to New York and thereby losing Boston very easily. Again nobody could have been more proud as the British who were very confident about themselves, as they saw the Americans as never a threat to them and the said British people at that time were expecting to defeat the Americans by a landslide. With battles continuing, the Americans being forced to retreat all the way down to New Jersey, after giving up precious territories along the way, their leadership was to find that their army had full of traitors who restored their loyalties to the British to the King of Great Britain, thus these people were branded loyalists.[4] Thus, given these factors including inexperienced men of American army, it was not surprising to have the Americans suffer defeats and retreats in the hands of General Washington. There were most crucial factors that could have led to the defeats and one of them was the fact that the British controlled the seas with a navy of powerful ships. It was for this reason that Washington suffered from losses at many places including Brooklyn, New Jersey and Fort Washington. It was not surprising to see this in the light of the strength of the British navy given the fact that the British has outnumbered the Americans in which almost double in terms of number of sol diers. Although causing Washingtons biggest nightmare, temporary defeats did not last long as Washington was able to keep his army together even though he doubted himself during several occasions. Thus turning point came with Washington having commanded his army to cross the Delaware River and afterwards begin the Battle of Trenton. This was therefore the first battle that gave the Americans a great hope for the cause of the war after the British evacuation of Boston in 1775. Washington called the Brilliant Strike as it was a surprising attack on the British who were defeated at Trenton and his caused Washington to become a legendary figure. It was in this battle that he led the defeat of the British and would further push them back out of Trenton. And so that continued for another six and a half years until the Paris peace treaty was signed in 1783[5], when e America finally achieved their de jure independence. Comment and assessment of author’s main point I agree with the author’s main point about the almost unrivalled power of the British forces since they are the colonizers compared to the Americans. It could only be by strong belief in what they can do may the revolution led by George Washington to win the Revolutionary war against the British forces. With the first defeat of the Americans against the American forces, one could only see how powerful they are in conquering the physical prowess and spirit of the Americans but the latter also displayed a rather insurmountable spirit as shown by the successful attack in Boston where the British was in fact caught by surprise. For the British to surrender and retreat back to England on their ships must be a sign of advancing American who are ready to give up everything in the name of freedom and democracy. The story saw a big reality of war as in games where victory could come and go. What caused the American to lose their temporary victory and would push them to retreat are attributable to two factors the presence of traitors and their being outnumbered. One could wonder how some would lose their loyalties. Does it mean that some were not convinced to go to war against the British forces? War is a great psychological game and does not only need mental power but also strength of the spirit. When on loses some part, the leadership is set up and it creates great doubts in the minds of the soldiers but every small victory is a psychological advantage. As in any other game there are turning points when after certain losses a time of victory will have to come as long as the fighting spirit was there. The Americans led by Washington must be very strategic in Washington’s order to his soldiers to cross Delaware River and after wards could begin the Battle of Trenton. For a general to be able to choose his battle so that some victory could be attained must be a wise decision. America is proud to have gained its independence since it fought for it. It had all the reasons to celebrate its independence since its people under Washington did not waiver with small defeats. They persevered until they gained their independence Final assessment on the strengths and weaknesses of the assessment I would like to believe that my assessment of the author’s main point is strong as far as the truth of the author’s assertions are concerned since the presentation of the author could corroborated with other evidence. The strength of my assessment lies therefore on the fact that it could be corroborated by other references. Using the rules of evidence, corroborating evidence would do much to strengthen the weight of evidence; hence the credibility of the story could confirm the credibility of the author. Its weakness may lie in whether all the other authors that I might read on American history of the war could have copied from one another. I mean it could be only be coincidental. The fact that at least two authors are talking of circumstance which corroborates each other is a proof of a good work and therefore a credible author. Conclusion It may be concluded that independence has a price to pay and to be proud about it one may need to go to war no matter how difficult it may be as what the American did in finally defeating their enemies. What could have been more glorious?

Dawned vs. Donned

Dawned vs. Donned Dawned vs. Donned Dawned vs. Donned By Guest Author This is a guest post by Shelley DuPont. If you want to write for Daily Writing Tips check the guidelines here.    Did you ever think you knew the lyrics to a song, only to find out later they were nothing like you thought?   I know I have. Editor’s note: There’s a word for this kind of mishearing: mondegreen, â€Å"a misunderstood or misinterpreted word or phrase resulting from a mishearing, esp. of the lyrics to a song.† Sometimes a writer who has misunderstood an expression passes it on to the reader, with unintended results. For example, I came across a guest post on how conversations can lead indirectly to gaining more business for yourself.   Anticipating a great article, I eagerly started reading. Right at the end of the introductory paragraph, I saw it. It hit me like a small flaw on an expensive piece of clothing:   It donned on me The context called for it dawned on me, meaning I understood, I became aware of. Wanting to reassure myself that I hadnt been mistaken in my own understanding of the idiom, I googled the phrase as the author used it.   There it was at the top of the page. Google was asking, Do you mean It dawned on me?' Yes! Yes! I said with some relief.   But this still didnt answer the question as to why the author chose to use donned as the verb.    Used figuratively, the verb to dawn means â€Å"to begin to appear or become visible† in the sense of mental enlightenment or awareness.   If something dawns on you, then a new understanding has come your way.   This use seems fairly obvious, especially within the context of the article.   The verb to don, on the other hand, means to put on clothing, or, in a figurative sense, to assume, or to get into.   For example, a recent headline taken from the New York Times entertainment page reads, Amanda Seyfried likely to don â€Å"Red Riding Hood† I suppose the author could have done it deliberately. I did discover a website named itdonnedonme that focuses on competitive 24 hour film making. But the blog title is a deliberate pun on the expression it dawned on me and the blog owner’s name: Evan Donn. The context of the article I was trying to read definitely called for â€Å"dawned.† Maybe the error arose from the writer’s pronunciation of the words dawn and don. dawn [dà ´n] rhymes with lawn, yawn and aw (as in â€Å"Aw, shucks!) don [dÃ… n] rhymes with on, con and Ron At this point, I can only conclude that the author, like those of us singing the wrong words for years, has simply mixed up â€Å"dawn† and â€Å"don.†   By the way, it just dawned on me that I never did finish reading that article. Shelley DuPont is a former high school English teacher who blogs for local business owners. She actively tutors online ESL students, freelance writes, and paints. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:Avoid Beginning a Sentence with â€Å"With†Story Writing 101Double Possessive

Managerial Report on the Real Estate Essay Example | Topics and Well Written Essays - 1000 words - 1

Managerial Report on the Real Estate - Essay Example This, they accomplish by collecting on site data, monitoring information relative to the sale and purchase of condominiums. The number of days it takes for each condominium to be sold is also taken into account and recorded for analysis and reference. The Gulf Real Estate Properties has classified the condominiums by separating those present on the areas of the Gulf from those present elsewhere such as on the bay or a golf course. The data relative to the recent sales of Condominiums both on and off Gulf, which is in thousands of dollars, has been selected. Statistical analysis of the acclaimed data would reveal facts which would be accommodated within a managerial report. The data comprise of three variables namely list price, sale price and days to sell for both the categories of condominiums that are â€Å"Gulf View† and â€Å"No Gulf View†. The sample size for former is 40 while for the latter it is 18. The price values are given in thousands of dollars. The data is acquired from condominium sales reported in the Naples MLS (Coldwell Banker, June 2000). The data is appended below as Table 1.1 under Appendix A. The subscripts that are used to indicate the statistical figures of both the â€Å"Gulf View† and â€Å"No Gulf View† categories in this report are 1 and 2 respectively. The descriptive statistics regarding each of the three variables for the 40 â€Å"Gulf View Condominiums† and for the 18 â€Å"No Gulf View Condominiums† is presented in Table 1.0 below. The descriptive statistics highlight multiple factors that would assist a real estate agent comprehend the real estate market. The sample mean of days to sell variable for Gulf View Condominiums (= 106 days) is comparatively lesser than the sample mean of No Gulf View Condominiums (= 135 days).

Analytical business report on what ethical consumerism means for Essay

Analytical business report on what ethical consumerism means for businesses - Essay Example primary research has shown that while most respondents supported ethical brands and were willing to work in ethical companies, they still were not ready to pay higher price for ‘ethical chocolate’ of the same taste and quality. During the past three decades the combination of words â€Å"ethical consumerism† has become increasingly popular. This paper aims to provide an overview of the concept of ethical consumerism, supported with both primary and secondary research. For a more specific analysis of ethical business, there was chosen an international chocolate manufacturer, the Hershey Company. The remainder of the paper is structured as follows: Section 1 provides an overview of the concept of ethical consumerism, major issues and the benefits organisations gain from it; Section 2 provides a brief overview of the Hershey Company followed with the analysis of the company’s ethical business activity and its Corporate Social Responsibility; Section 3 reports the results of a primary research and discuses major findings; Section 4 is a concluding part of the report followed by recommendations presented in Section 5. Even though the concept of ethical consumerism is known in society for centuries, it is only within the last thirty years that is has been transformed from a minority concern to a mainstream phenomenon (Yeow, Dean, and Tucker, 2013). In the past decades, the level of awareness of consumers about the ethical, environmental and social problems in the world has increased dramatically. People became more responsible in selecting suppliers of the products and providers of the services. This behaviour led to an increased popularity of the concept of ethical consumerism. In academic world, the term of ethical consumerism is defined as â€Å"decision-making, purchases and other consumption experiences that are affected by the consumer’s ethical concerns† (Yeow, Dean, and Tucker, 2013: 88). In other words, while purchasing a product and service, consumers

Evaluating the non-survival of best technologies in the long-term Essay Example for Free

Evaluating the non-survival of best technologies in the long-term Essay Abstract The essay under consideration analyzes the factual statement that best technologies do not survive in the long term. The statement has been considered under real life incidences, scenarios, and personal experiences, by virtue of which, several conclusions have been obtained and justified through relevant logic.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Technology, for the purpose of this paper, has been restricted to the IT only; however, there are other implications and applications. There are several reasons for failure in long term survival of even the best technologies. Some of them are found to be of the highest probability of occurrence, others seem rather less risky.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   However, analyzing these is extremely important because technology research and development, and implementation require major cash outflows that need to be controlled and planned well in order to avoid struggle for survival. It is also worth mentioning that in majority of the circumstances, latest technologies are implemented without prior research of their impact. Avoidance to this can also make things much easier. Introduction As the facts state, and are known to all, that not more than 10% infact even lesser projects are successful across the IT industry due to several reasons [1]. Similarly, technologies that are really tremendous also do not survive in the long run. Technology may have several definitions, however, the easiest to comprehend definition is: Technology can be defined as the applied part of research and development. Elaborating on the above-mentioned definition, any organization may conduct RD activities but just the part of it that is applied is converted into technology [2]. Technology is generally associated to IT and pertinent topics only; however, technology applies to enhancements and advancements of any entity. Despite this, the scope of this paper restricts the view of technology to IT hardware and software, and pertinent entities/issues only. There are several issues and causes that pertain to the long term success of a technology. Relevance Study of this non-survival is not just important, but is critical to know and analyze. The prime reasons being that it is only its study and exploration that possibly may lead to non-repetition of such issues in the future [7]. However, the past shows history otherwise i.e. repetition of these issues has been witnessed in several failure cases. Also a point where this study gains extreme criticality is the fact that research and development costs and involves huge some of money that needs to be compensated (pay-back) once the technology is commercialized. If it, however, fails to deliver and sustain, survive in the long term, all efforts of RD simply go to waste [3]. Analysis of Issues For deeper analyses, it is most important to define the exact meaning of the topic. Survival in the long run implies that as a technology grows in its PLC (Product Life Cycle), it should have added customer base. When it is being said that best technologies do not survive in the long run, this statement implies that even the best of technologies are unable to sustain their competency in the long run, thus losing out the customer base. Or in other words, the possibility and cases that lead to a decline, referring to the query that why are technologies not able to survive for a longer term of life [16], [4]. Therefore, hypothetically, if the technology losses its clients due to some issues pertinent to the technology itself, the technology may be pronounced as a failure or non-survivor during the long term [17]. For further analyses of the issues that lead to the non-survival of some great technologies, the initial step should be their identification and then exploration. Following are the major issues pertinent to this: Extra-ordinary Expectations It can also be called as the inability of technologies to deliver what is actually expected from them. This can be a dual-sided problem. On one side, it is possible that during the phase of research and development, many technologies are elaborated and exposed to media and other stakeholders as the ultimate benchmarks beyond which no further development may take place. In such a scenario, technologies are bound to perform much below the ‘speculation-built’ expectation of the target audience. The other side is the fact that the technology may be elaborated upon parity to what it actually is, however, it may truly be below par. Thus gradually, those who adapted that technology, move towards a substitute or the previously run satisfying technology, as the case may be, in the long run; this is a trend that leads to the new technology not surviving in the long run [5]. Timing of Updates Updates are another wide issue why technologies may fail. Updates can be identified as patches or additional utilities that enhance the working of a technology. As the world is highly dynamic, technology keeps advancing, thus requiring timely updating of technology. In this regard, there are two prime concerns why a technology may fail [8]: Mistimed Updates The updates may not be timed as appropriately as required. For example, a software vendor may provide an anti-virus update of their software 6 months after that virus has started its destruction. Such updates are mistimed updates that do not satisfy the customers and may cause a technology failure. Irregular Updates A similar concept is of irregular updates. For example, a software vendor may actually provide updates with the first one in first month and then on randomly after any variable interval of time. This again is a hassle for the customer to actually update the technology as per a random walk. The issue might be as critical as it may not sound, and may actually cause the customers to walk away from such technologies causing them to fail. The implementation of a modern technology, which is definite to be costly, leads to the customer expectation of after sales services including regular updates and renewal versions are the primary expectation that a customer may hold. Failure to deliver these may cause the customers to shift to alternatives, causing a decline in the usability of technology. This decline denies the chances of survival in the long term. Costly Maintenance The technology may effectively be the best and most advance; however, its maintenance cost may be on the similar height due to lesser expertise in the advance technology, costly equipments, etc. The lesser expertise may increase the dependency on a single vendor, pushing him into premium charging from the customers, and as a result, customers might want to shift to an alternative or to the previously held technology, that again leads to survival issues for new technologies in the long run [11]. Compatibility Issues In the long run, organizations need to interact with their value/supply chain and thus requiring compatibility among the systems of the two organizations i.e. the technology each has implemented respectively. Failing to endure compatibility may lead to an eventual failure of the technology; primarily because organizations are most definite not to prefer technology that is incompatible with others, unless the organization stands tall in a commanding position in the value chain. Further Advancements in Technology Also referred to as Constructive-Destruction by some authors, technology may fail due to rapid development in the similar field enhancing the scope of accomplishments through enhancements, while these enhancements may fall beyond the scope of the previous technology, causing customers to shift to the latest technology for added services obtainable from the same. Thus, technological advancements may actually lead to the existing technologies not surviving for long. This can also be rephrased as the obsolesce factor [9]. Consider the example of type-writers; these were considered a tremendous technology of their time. However, the advent of computer (keyboard and printer) actually ruined the existing technology of type writers. Another example can be the shift from Infrared to Bluetooth technology in terms of wireless mediums. Alignment of Business Strategy Vs. IT Strategy At times a tremendous technology may just not survive due to absence of in-built/default best practices that may align the IT strategy to the business strategy. Generally, the best practices are indulged, particularly in case of ERP (Enterprise Resource Planning) tools, whereby organizations while implementing these technologies, tend to perform BPR (Business Process Re-engineering). This in-turn has an effect on the whole of the business strategy and of course; BPR at that stage assures the appropriate alignment of the two strategies. Failure to align suitably may not be depicted at once; however gradual illustration of the same would encourage firms to shift their IT solutions and vendors, causing the decline of users and thus, creating a survival struggle. Lack of Vendor Support The best of the best technologies may not survive for even a shorter spam of time if the vendor support is lacking or missing. Many individuals and corporate clients may, for instance, find Linux a better operating system than many others even including Windows. However, lack of support leads to the survival struggle. There are firms working on providing its support but the current market share of it vs. windows says the whole story [10]. Lack of Monitoring Control on the Implementation Due to lack of monitoring and controlling the implementation of a technology, things may seem alright as implemented for a short spam of time. However, in the long run, as soon as problems start to appear, the think-tanks may blame the actual technology. Again, the reduction in usage rate assures a decline and a struggle for survival in the long run. Lack of Creativity Innovation Technological development is no short term or ‘once-done’ sort of a task. For staying in business, a technology related firm must assure constant creativity and innovation in the technology launched in the first go. Creativity, innovation, and basically something new; if these factors missing from the approach, mission, and vision of a technology provider organization, in that case it is certain that the organization itself may not survive in the long run, let alone the technology it is developing. Life Expectancy Expected useful life of technologies has decline tremendously over the past decade. With new technology developed almost all the time anywhere in the world, the product life cycle has reduced x-axis value. In such a scenario, even the best of the best technologies struggle to survive in the long run. This primarily pertains to the competition that has developed so drastically that no technological advancement actually remains advancement over a period of time. In such a scenario, firms should come up with new research and development that could actually be deployed in technology useful for an organization in developing its competency [6]. Technology Migration Strategies A technology should be adaptive in nature, and should be able to comprehend migration strategies across different technologies. Migration here may also imply the development of compatibility with other technology. This becomes more crucial when technological platform has to be changed or back ups need to be regenerated. A weak technology in this regard is most definite to create a non-survival scenario among existing technologies [12]. Conclusion Understanding the root causes of failure is the first step towards its elimination [18], [19]. Technology is useless without application. It can be viewed from the above argument that technology that has the above-mentioned loopholes, may not survive in the long run. A simplest and most routine example that can be considered is the WINDOWS vs. DOS operating systems. Most of the above mentioned problems, if not all, were presence in the DOS systems and absent from the WINDOWS platform, and the stories of survival and accomplishments are known to all [13]. To conclude, it can actually not be said with extreme confidence that best technologies do not survive in the long-run at all. In the long-run, there are further advancements that lead to the non-survival of previous technologies [14]. However, there are some technologies that are still existent in the world from the past and are expected remain so. One of the prime examples of the same is a wheel. Wheel probably is man’s finest creation, and possibly the advent of technology in human age [15]. Despite of prospering a lot today, wheel exists in this world today even in its basic form, let alone the advance version. But yes, mostly technologies do not survive in the long run because they are substituted through their or a substitute advance versions [20]. References James A. O’Brien (1999) Management Information Systems: Managing Information technology in the Internetworked Enterprise, 4th Edition Adas, Michael (1989). Machines as the Measure of Men: Science, Technology, and Ideologies of Western Dominance. Ithaca: Cornell University Press. ISBN 0-8014-2303-1. Monsma, Stephen V., et al. (1986). Responsible Technology: A Christian Perspective. Grand Rapids, Mich.: W.B. Eerdmans. ISBN 0-8028-0175-7. Noble, David F. (1984). Forces of Production: A Social History of Industrial Automation. New York: Knopf. ISBN 0-394-51262-6. Roussel, Philip A.; Kamal N. Saad, and Tamara J. Erickson (1991). Third Generation R D: Managing the Link to Corporate Strategy. Boston, Mass.: Harvard Business School Press. ISBN 0-87584-252-6. Davis, Aquilano Chase (2003) Fundamentals of Operations Management, 4th Edition Applegate, Austin McFarlan (2003) Corporate Information Strategy Management, 6th Edition R. Ray Gehani (2003) Management of Technology Operations Rory Burke (2000) Project Management: Planning Control Techniques, 3rd Edition Camp, J. (2000), Trust and Risk in Internet Commerce, MIT Press, Cambridge MA Goodhart, C and M Krueger (2001) The impact of technology on cash usage, London School of Economics Financial Markets Group Discussion paper no 374, April. NARA/Long-Term Usability of Optical Media [Internet]. Available from: http://palimpsest.stanford.edu/bytopic/electronic-records/electronic-storage-media/critiss.html [Accessed 9 April 2007] How Failure Breeds Success [Internet]. Available from: http://www.businessweek.com/magazine/content/06_28/b3992001.htm [Accessed 9 April 2007] Technology and Educational Revolution: Ending the Cycle of Failure [Internet]. Available from: http://www.tltgroup.org/resources/V_Cycle_of_Failure.html [Accessed 9 April 2007] Technology Failure Analysis: Understanding Why A Diabetes Management Tool Developed for A Personal Digital Assistant (PDA) Didn’t Work in a Randomized Control Trial [Internet]. Available from: http://www.pubmedcentral.nih.gov/articlerender.fcgi?artid=1480274 [Accessed 9 April 2007] Failure Causes [Internet]. Available from: http://www.it-cortex.com/Stat_Failure_Cause.htm [Accessed 9 April 2007] Failure Analysis and Root Causes Determinations for the Legal Profession webinar March 27th [Internet]. Available from: http://www.storksmt.com/page.html?id=12753 [Accessed 9 April 2007] To Avoid Failure You Must First Understand Failure [Internet]. Available from: http://www.tfdg.com/index.cfm?page=45 [Accessed 9 April 2007] When Technology Fails: They Key to Dealing with Technology Failure is to Prepare for it [Internet]. Available from: http://globeandmail.workopolis.com/servlet/Content/rprinter/20020703/cpsa-techfail [Accessed 9 April 2007] The Daily (2004), Electronic Commerce and Technology, 16 April [Internet]. Available from: http://www.statcan.ca/daily [Accessed 9 April 2007]

Symbolism in the Glass Menagerie Essay -- Theatre, Tennessee Williams

In â€Å"The Glass Menagerie†, written by Tennessee Williams, symbolism is very prevalent throughout the text. Laura’s glass menagerie was the most easily identifiable symbol because of how relatable it was to the world she lived in. The fire escape was also another symbol that made its presence in the play along with the dance hall that was located just outside. The candles and rainbows mentioned also have some symbolic meaning, in my opinion, which could be left to the interpretation of the reader. Each of the symbols that Williams places in the text can be used to express a specific idea or theme as well as a character in a concrete manner. These subtle symbols that Williams provides create a better and more distinguished understanding of the characters relationships with one another. We are introduced to Laura Wingfield at the beginning of play and can gather from her personality throughout the story that she seems to be living the furthest away from reality in comparison to the other characters. She has a glass collection that she takes extensive care of and because of her dedication to this glass menagerie, it’s almost as if she believes that the reality she lives in no longer exists and she can completely escape into this false world that she has made herself believe is real. Because of this belief, it has negated her chance to complete high school and it has also caused her to fail a typing class that she was taking. Laura’s mother also believes that her infatuation with her glass objects and distance from reality is what is keeping any â€Å"gentlemen callers† from contacting her. The nickname, â€Å"Blue Rose†, given to Laura in high school by Jim, is another symbol for her personality. In my opinion, this has symbolic m... ...o their own fantasy worlds. With all the characters, excluding Jim, trying to each escape reality in their own way, escape, or the idea of, was never truly reached by any of them. Based on this outcome, I feel that Williams is trying to say that in life you must face any problems that you have head-on, rather than to run away and avoid them completely. In conclusion, escape and illusion, are two very prominent themes to be taken away from â€Å"The Glass Menagerie†. How these themes are portrayed by the author, though they aren’t blatant, they can be easily interpreted by the reader based on the context of the story. Understanding how the characters each used their own way of dealing with the monotony of their everyday lives by finding their own source of false reality, really attributes to the effectiveness of Tennessee Williams and his unique writing style.

History Of The Paraprofessional Education Essay

There has been a long history of statute law and alterations in educational doctrine that have influenced both the functions and the makings of paraprofessionals. † ( â€Å" Unit 7 Reading † . neodymium. parity. 1 ) The paraprofessional function is dramatically critical presents because of these alterations and influences. Today, the life of a paraprofessional is filled with extended undertakings and duties that stretch far beyond the boundaries of clerical work ; paraprofessionals in my sentiment are one of the most indispensable gateways, if you would, to the academic success of particular needs pupils and to those that seek farther direction. However, since this was non ever the instance for paraprofessionals, a brief history of the paraprofessional function and attach toing Torahs of each epoch of paraprofessional history is included in the undermentioned paragraphs. Read on. There are a figure of past events and associated Torahs that have impacted the function of the paraprofessional. To get down with, in the 1950 ‘s equal rights for kids ‘s instruction was good needed but non present. This academic inequality was based on racial segregation and a deficit in accredited instructors. Brown v. Board of Education of Topeka ( 1954 ) challenged the Acts of the Apostless of academic racial bias in a tribunal of jurisprudence that resulted in a opinion for academic equality for all pupils. ( â€Å" Unit 7 Game Study Guide † . neodymium. parity. 3 ) As for the remainder of the accredited instructors, paraprofessionals were recruited for excess aid. Revolution peers change no affair what the circumstance. In the 1960 ‘s a radical motion in societal services, wellness attention, instruction, and employment brought away the alteration in rightful standing of many. Womans and the detested, the disableds and the hapless insisted upon the same rights as the remainder of world and the wealthy. These demands resulted in the undermentioned Torahs and plans: Civil Rights Act of 1964, Head Start ( 1965 ) – a plan for kids in the earliest phases of development that I am so grateful for, it offers a battalion of support for runing from faculty members to wellness and health for kids who are like me when I was a kid ( you know, a small less fortunate ) . In the same epoch, The Elementary and Secondary Education Act of 1965 passed and urged parents to acquire involved with the school and academic life of their kid or kids ; Title I plans established through this Act â€Å" aˆÂ ¦ increased instructional support of basic acco mplishments to deprived pupils. † ( â€Å" Unit 7 Game Study Guide † . neodymium. parity. 4 ) Still in that same clip frame, yet another jurisprudence was passed-Immigration and National Act Amendments of 1965-and alleviated certain judicial admissions on policies for in-migration. This Act caused an augmented demand for paraprofessionals in the schoolroom because of an addition in pupils with linguistic communication and/or cultural barriers. A bilingual or multilingual paraprofessional was an ideal campaigner in conformity to this Act. Today, people with disablements are protected from favoritism because of the civil rights jurisprudence passed in the 1970 ‘s. Section 504 of the Vocational Rehabilitation Act of 1973 appointed equal chance rights for the mentally and physically disabled against favoritism in every facet including the educational facet of society. ( Charmatz. Penn. neodymium. parity. 1 ) In sight of this new right, more paraprofessionals were needed. A twelvemonth subsequently, the Equal Educational Opportunities Act extended its range out to pupils with linguistic communication and/or cultural barriers to acquisition, doing it compulsory for schools to help these pupils ; therefore ensuing in the farther demand of expertness of paraprofessionals. The Education for All Handicapped Children Act or Public Law 94-142 ( 1975 ) besides required extra support of pupils with disablements, bit by bit increasing the demand for paraprofessionals thenceforth. ( â€Å" Unit 7 Game Study Guide † . ne odymium. parity. 5 ) A call for reformation of the needed criterions and teacher answerability arose after a series of educational studies by a figure of governmental bureaus in the 1980 ‘s. These studies were directed toward the quality of instruction and the overall answerability of instructors for the expected criterions of their Plutos, and their instructional abilities. Simultaneously, instructors, the local school communities, and parents were encouraged to collaborate to find pupil larning abilities and failings, wellness and physical challenges in order to find which larning plans are the best to integrate in the school ‘s course of study. The National Resource Center for Paraprofessionals and the Council of Exceptional Children besides supported structured course of study and criterions for paraprofessionals and their supervisors. ( â€Å" Unit 7 Game Study Guide † . neodymium. parity. 6 ) The Immigration Act of 1990 besides contributed to the addition in paraprofessionals, particularly those that were culturally diverse. The Americans with Disabilities Act mandated adjustments for pupils and workers with disablements. Persons with Disabilities Education Act, a reauthorization of the Education of all Handicapped Children Act ( reauthorized twelvemonth 1997 ) . Actual acknowledgment of the paraprofessional function, developing specifications and appropriate supervising specifications of the paraprofessional function were identified, clarified, and mandated. ( â€Å" Unit 7 Game Study Guide † . neodymium. parity. 7 ) In the twelvemonth 2001, the ill-famed No Child Left Behind Act ( once known as the Elementary and Secondary Education Act ) focused a batch on the countries of instruction that will assist increase the academic standing of pupils with and without disablements, every bit good as for the economically advantaged and disadvantaged, and for the behaviorally, mentally, and physically challenged. In 2004, the Persons with Disabilities Education Act was one time once more reauthorized, this clip as the Education of all Handicapped Children Act ( reauthorized twelvemonth 1997 ) made important alterations in the Individual Education Plans ( IEPs ) for kids with particular demands and larning disablements. These alterations once more, resulted in the increased demand for paraprofessionals. ( â€Å" Unit 7 Game Study Guide † . neodymium. parity. 8 ) Nowadays, as a consequence of all the history of the paraprofessional, paraprofessionals I able and required to further help all pupils that need excess aid. Undertakings that a paraprofessional can anticipate to carry through are transporting out remedial lessons, helping pupils with disablements in transitional plans, of class copying documents and rating documents, they can anticipate to assist maintain up with schoolroom visual aspect and help the oversing instructor in lesson planning excessively, they can besides anticipate to work in a figure of topographic points like in traditional schoolroom scenes, in remedial acquisition categories, and transitional categories, they can anticipate to chaperone kids on field trips along with many other undertakings and duties. All in all, the significance, day-to-day undertakings, and duties of the paraprofessional function have changed enormously, as a consequence of a long history of alterations and reforms to the Torahs and plans in edu cational history.

Cost Accounting Essay

Questions arise as to why ABC implementation is successful in certain companies and fails in others. Based on the contingency theory, researchers have argued that the reasons for different degrees of ABC success could be due to the different contextual factors faced by each firm. These have led researchers to recognize assessing factors that influence ABC success implementation as an important research area. The following are among the research that have been carried out to examine factors that influence ABC success: Anderson [18]; Shield [3]; McGowan and Klammer [19]; Krumwiede [20]; and Anderson and Young [21] This article has two main objectives; the first objective is to identify research gaps based on the revision of previous research and the second objective is to propose theoretical research framework for current research. This article is organized as follows: Section II presents a discussion of selected articles related to factors influencing ABC implementation and gaps or limitations of previous studies and suggestions for current research are stated in the section III and IV. The framework for current research is provided in section V, Section VI defines each research variable and the final section presents the conclusion. II. PREVIOUS RESEARCH In this section, selected ABC implementation empirical 144 Abstract—In today’s advanced manufacturing and competitive environment, accurate costing information is crucial for all the kinds of businesses, such as manufacturing firms, merchandizing firms, and service firms. Argued to be superior to the traditional volume-based costing system, Activity-Based Costing system (ABC) has increasingly attracted the attention of practitioners and researchers alike as one of the strategic tools to aid managers for better decision making. The benefits of ABC system and its impacts on companies’ performance have motivated numerous empirical studies on ABC system and it is considered as one of the most-researched management accounting areas in developed countries. Previous research on ABC have examined pertinent issues related to ABC implementation such as the levels of ABC adoption in various countries, the reasons for implementing ABC, the problems related to ABC and the critical success factors influencing ABC. This paper reviews the research on ABC carried out within the last decade, from 1995-2008, and from the review research gaps are identified. Specifically, this paper examines the selection of factors influencing successful ABC implementation, variables used by previous research and the definitions and operationalization of the variables. The review reveals that past research concentrated mainly on behavioral, organizational, and technical variables as the main determinants of ABC success but very little research have been done to examine the roles of organizational culture and structure. Based on the research gaps identified, a research framework for future research is provided. Index Terms—Advanced Manufacturing Activity-Based Costing, ABC Success Environment, I. INTRODUCTION In today’s competitive and continually changing business environment, firms need to be vigilant of the impacts of the changes in the business environment and devise appropriate strategies to survive and prosper. Advancements in manufacturing and communication technologies have drastically changed the ways businesses conduct their activities. Adoption of advanced manufacturing technologies such as robotics and computerized manufacturing have resulted in significant changes in the manufacturing cost structure which have led academics and practitioners to argue that the traditional costing methods are no longer sufficient within this new manufacturing environment [1] (Johnson and Kaplan, 1987). This had resulted in the change from the traditional volume-based cost model to new costing methods such as Activity Based Costing (ABC) [2]. Due to its ability in providing more accurate costing information and enhancing firms’ performance, ABC is International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X studies, which spanned 1995-2008 periods, were collected from four prominent refereed accounting research journals, in management accounting field: Journal of Management Accounting Research, Accounting, Organizations and Society, Management Accounting Research and British Accounting Review. Factors used by previous research to investigate the effect on ABC success implementation are summarized, and stage of ABC implementation also is outlined. A. Technical Variables Early studies of ABC adoption and implementation undertaken by previous researchers concentrated on technical factors, such as identification of main activities, selection of cost drivers, problem in accumulating cost data. Example of these research are Cooper [9], Morrow and Connelly [22]. However, technical factors alone may not be adequate to explain the factors influencing ABC success implementation. Cooper et al. [23] argued that the key problem during ABC implementation stage is that companies only focus on technical factors. They suggested that to make ABC implementation more effective, non-technical factors such as involvement of non-accounting in ABC implementation process, top management championship, adequate training program to employees about the objectives and benefits of ABC should be emphasized as well. Similar opinions were expressed by Shield [3] and Shields and McEwen [14]. Shield (1995) found no significant relationship between technical factors and ABC success. Shields and McEwen [14] also highlighted that sole emphasis on the architectural and software design of ABC systems leads to the failure of ABC implementation. Therefore many researchers have suggested that new variables should be considered to investigate factors influencing ABC success. B. Contextual, Behavioral and Organizational Variables Recognizing the research gaps in identifying factors that may affect ABC success, academicians shifted their focuses from technical factors to other variables, such as contextual, behavioral and organizational, culture, as well as organizational structure. Anderson [18] conducted a longitudinal investigation of ABC process in General Motor (GM) from a period of 1986 to 1993. In his research, he examined the effects of organizational variables and contextual variables, and segmented ABC implementation into four major stages, initiation, adoption, adaptation and acceptance. He found that organizational factors, such as top management support and training for the ABC system affected various stages of ABC significantly, while contextual variables, such as competition, relevance to managers’ decisions and compatibility with existing systems produced different degree of impact on different stages of ABC. Shield [3] examined the relationships between diversity of behavioral, organizational and technical factors and the success of ABC implementation. She employed Shield and Young’s [24] framework and summarized behavioral and organizational variables as top management support, adequate resources, training, link ABC system to performance evaluation and compensation, non-accounting ownership, link ABC to competitive strategies as well as clarity of ABC objectives. She found that top management support, linkage to quality initiatives and to personal performance measure (pay/appraisal), implementation of training and resource adequacy were the significant predictors in explaining ABC success. She also found that technical variables were not associated with ABC success. Shield’s findings are supported by other researchers, such as Shield and McEwen [14], who argued that a significant cause for unsuccessful implementations of ABC of several companies could be due to the emphasis of architectural and software design of the ABC system and less attention given to behavioral and organizational issues, which were identified by Shield [3]. Krumwiede and Roth [25] also stated that barriers of ABC implementation can be overcome if firms could give importance to behavioral and rganizational variables identified by Shield [3]. Similarly, Norris [26] agreed with Shield’s [3] findings that the association between ABC success and behavioral and organizational variables is stronger than with technical variables. She further highlighted that the impact of behavioral, organizational and technical should be focused at individual level. McGowan and Klammer [19] conducted a survey of 53 employees from 4 targeted sites in the U. S. o examine whether employees’ satisfaction levels are associated with ABC implementation by They also measured their perceptions of the factors associated with the degree of satisfaction, such as top management support; the degree of involvement in the implementation process; objectives clearly stated; objectives shared; training; linkage to performance evaluation system; adequate resources; information quality and preparer over user. Their results indicated that employees’ satisfaction with ABC implementation was positively related with clarity of objectives and quality of ABC information. Gosselin [15] carried out a survey of 161 Canadian manufacturing companies to examine the effects of strategic posture and organizational structure on adoption and implementation of general forms of Activity-based costing. He segmented the ABC implementation stage into adoption and implementation. The research findings showed that a prospector strategy was associated with manager decision to adopt ABC, while centralization and formalization were significantly associated with ABC success implementation. Krumwiede [20] surveyed U. S manufacturing firms to study how contextual factors, such as the potential for cost distortion or size of firms; organizational factors, such as top management support, training or non-accounting ownership, affect each stage of ABC implementation process. His findings showed that the different factors affected the various stages of implementation of ABC and the degree of importance of each factor varies according to the stage of implementation. Contextual factors, such as usefulness of cost information, IT existence, less task uncertainty and large organizations were related to ABC adoption. Moreover, organizational factors, such as top management support, non-accounting ownership, and implementation training affect ABC success implementation. 145 International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X In another study by Anderson and Young [21], the relationship between organizational and contextual variables, such as organizational structures, task characteristics, management support, information technology and ABC success was examined. The result confirmed the importance of organizational factors (top management support and adequacy resources) during the ABC implementation stage. In South Africa, Sartorius et al. [27] carried out a mail survey to investigate the effect of organizational factors such as top management, adequate resources, coherence with organizational goals and strategy on ABC success. They found top management support and resources were the crucial factors in explaining ABC success. In the UK, Innes and Mitchell [4] and [12] surveyed the extent of ABC adoption among largest firms. The study aimed to find out factors influencing ABC success by using behavioral and organizational variables, and it was found that top management influenced ABC success significantly. In another study conducted by Khalid [28] using a questionnaire survey among the largest 100 firms in Saudi Arabia, ABC adoption was found to be positively related to diversity of products. In Malaysia, Ruhanita et al. [29] conducted a mail survey and a case study to examine that factors influencing ABC success, especially at adoption stage. They found the significant factors were cost distortion, decision usefulness, information technology and organizational factors. In addition, the findings showed that decision usefulness, top management support, link ABC to performance measure and compensation influenced the ABC success adoption significantly. A case study of one Chinese manufacturing firm was carried by Lana and Fei [30] in China. Their research aimed to examine some key success factors pertinent to ABC implementation within Chinese organizational and cultural setting. The research findings showed that top management support, hierarchical and communication structure and high proportion of dedicated professionals were the significant factors in determining ABC success implementation. Majid et al. [7] used a case study approach to describe the process of ABC implementation in a Malaysian service company and a Malaysian manufacturing company. In this research, they categorized ABC implementation into initiation and adoption, design, implementation and use of information. The purpose of the research was to find out the problems faced during ABC implementation, He found that the factors determining ABC success were top management support, suitable ABC software, and finally, ensuring that all affected employees understand and participate in the ABC implementation stage. And they also found that at different stages of ABC, the dominant factors influencing ABC success were also different. Colin et al. [31] adopted behavioral and organizational factors summarized by Shield (1995) to examine factors influencing the adoption and degree of success of ABC systems and determinants of that success. In their research, the targeted research population was manufacturing and service firms in the UK. They found that top management support, non-accounting ownership, adequate training provided to ABC determined the ABC success. Besides behavioral, organizational and technical variable, some researchers also indicated that the dimensions of national cultures could affect the level of ABC success [32, 33]. Brewer [32] used Hofstede’s taxonomy of work-related cultural values to examine the relationship between national culture and Activity-Based Costing system. In the study, Hofstede [34]’s work was applied to the case of Harris Semiconductor (HS), which has implemented ABC at plants in Malaysia and the USA. The results showed that the level of ABC success in Malaysia was higher than that of U. S due to high-power-distance and collectivist cultures in Malaysia. In addition, Supitcha and Frederick [33] also included national culture’s dimension into framework in a case study of one Thai state-owned enterprise’s budgeting system. They found that due to cultural differences, modifications were required when the organizations in Thailand tried to implement ABC system in Thai environment. Apart from national culture, corporate culture factors were also tested by prior research. Baird, Harrison and Reeve [17] conducted a study to investigate the relationship between the extent of ABC adoption and the organizational variables of size and decision usefulness of cost information and business unit culture. In their research, data were collected by a mail survey questionnaire and samples were randomly selected from business units in Australia. The research finding showed significant relationships between ABC adoption and decision usefulness, cultural dimensions of outcome orientation and tight verse loose control. Baird, Harrison and Reeve [16] examined the relationship between success of activity management practices and organizational factors (top management support, training, link to performance evaluation and compensation, and link to quality initiatives), and organizational culture (outcome orientation, team orientation, attention to detail, as well as innovation). They adopted a survey questionnaire method on randomly chosen business units in Australia. The findings showed that two organizational factors (top management support, link to quality initiatives) explained the variations in success of activity management practices, such as ABC, and outcome orientation and attention to detail of organizational culture were associated with ABC success. They also stressed that compared with organizational culture, organizational factors had stronger associations with the ABC.