Saturday, October 5, 2019

Management and Leadership Case Study Example | Topics and Well Written Essays - 750 words

Management and Leadership - Case Study Example The company’s mission is to be the partner of choice for customers, employees, and business partners like investors (The Arab Human Development Report 112). They also have a mission to give to its customer’s superior technologies, quality products, and good services. They also focus on growth of the company and the addition of new values. The goals of the company include; providing good returns and growth to the investors input, satisfying every customer’s needs, building profitable relationships with partners and creation of favorable environments to the employees so that they can reach their goals (The Arab Human Development Report 29). Considering the company’s corporate strategy, the company, is set to have integrity in its operations, good communication channels in the organization and to other organizations, effective teamwork for better productivity of the business, accountability in each of the operations it deals in and aims at excellence in its o perations. From the report, it is evident that Lubna Olayan is a good leader to the company and has good management skills. She is seen to be recognized in many other different institutions for her quality management. This is due to her principles and organized corporate strategies (The Arab Human Development Report 122). Discussion Considering Blanchard’s situational leadership model description, Lubna Olayan’s leadership is using the delegating style (Maude 96). This is seen from what she says she believes in. She believes that the most difficult work should be given to the most competent person. This shows that she believes in delegating work to people provided she has confidence that the person will manage to deliver a quality job. This is also evident from what she said when she was asked about taking credit in the achievements they have had as a company (Maude 123). She said that she is humbled with what she has gained as a manager; she focuses on what she will a chieve tomorrow and so sets the plans for delegating duties. The success of a business depends on the overall efforts of each employee. For the Olayan financing company to continue growing and achieving its goals, Lubna Olayan will need to look for means of empowering his employees and managers so that the business will continue to succeed. Empowering the employees and managers, at the firm, will help increase employee trust and loyalty in the business. This is results from the idea that employees will know that the decisions they make will affect the company directly hence will look for means of making the best decisions. This will be healthy for the company as a whole (Maude 115). The other factor that will necessitate the empowerment of the managers and the employees at the firm is because Olayan is a person with a tight schedule, and cannot be available at all times to make decisions for the company (The Arab Human Development Report 61). Empowering employees and managers will e nsure that decisions can be made, even if, the overall leader is not at the business premises. This ensures all the company’s activities continue smoothly whenever Olayan is on errands. Empowering the employees also promotes innovation and creativity at the work place. This can help to develop new and better ways of solving situations. It can also be a channel of evaluating which employee is a better leader.

Friday, October 4, 2019

Practicum Experience Journal Essay Example | Topics and Well Written Essays - 250 words - 2

Practicum Experience Journal - Essay Example AzHHA (2011) stated that SBAR creates a shared mental model for effective information transfer by providing a standardized structure for concise, factual communications among health care providers. It is indeed essential in a nursing home setting as the condition and needs of each patient must be properly addressed by any personnel at the time of his/her duty. Hence, there is a need to strengthen the communication pattern in the nursing home and in any clinical and medical field where the lives of the patients depend on the reliability and credibility of the evaluation of the situation. During the period of my practicum, I observed that there was a discrepancy in the transfer of clinical information and patient’s data from one shift to another which is something that must be strictly observed by all health practitioners. A systematic approach in passing a patient’s record is a must as it will be the basis of the next health provider’s action. Specifically, the method being used in this turnover of patient’s clinical information/record was not that efficient or somewhat too lenient in my practicum. It is vital for a health care provider to supply all the information to whoever will take his/her duty in an inter shift mode. In my opinion, employing The SBAR method is a great solution for the communication problem in the nursing home. It is a more orderly and systematic approach of transferring information. If utilized, interpersonal interaction among the health care providers would be more dynamic and communication errors would be avoided. As a consequence, these medical professionals will be more focused on the well-being of the

Thursday, October 3, 2019

Technology in Classrooms Essay Example for Free

Technology in Classrooms Essay Tablets. Smartphones. Smartboards. The biggest issue society will have to face in the near future is effectively incorporating technology into public schools. There is a mass of new equipment being thrown haphazardly into classrooms. But do teachers know how best to use it, or are they left drowning, trying to determine how to avoid the increased number of student distractions that inevitably accompany it? This is the newest challenge. How much is too much? Technology has the potential to revolutionize the classroom if used correctly, but it could also be severely detrimental to the education of our students. Initially, the most difficult part is discovering all of the possible uses for the new equipment. A tablet, for instance, is usually used for playing games, checking email, and using social media. For some subjects, it is easier to relate these uses productively to the curriculum than it is for others. A common example is English versus math. In an English class, a tablet can be used for projects, researching information, working collaboratively with other students via email, social media, or both. In a math class, this same tablet appears to be more of a hindrance than a help. Typing math symbols is more effort than it’s worth, games always seem more interesting than learning the lesson, and there aren’t usually research projects about algebra. Despite these obvious barriers however, tablets can actually become a useful tool in all classrooms. There are many apps that can aide in learning, and more are being created every day. â€Å"Factor Factory†, â€Å"Picturing Fractions†, and â€Å"Khan Academy† can all be helpful in a math classroom, especially on a review day. Khan Academy is especially useful for students, as it has coherent lessons for several different subjects, and many levels within each. There are apps for teachers as well, including some for monitoring students’ progress and aides for planning lessons. All in all, having tablets in the classroom for student use can be exceedingly beneficial. What about smartphones? Many students carry an iphone, an Android, or some similar device with them daily. How can they be used in the classroom? Several teachers choose not to deal with them at all because they can be such a distraction. Texting, checking social media websites, and playing games can interfere with learning, so these teachers practice â€Å"phone surrender†, requiring students to place their phone in a designated container at the beginning of class each day and only retrieve them at the very end. While this does seem to help students focus, there must be a way to use the phones productively instead. The same apps convenient for tablets are also available for smartphones, so students can make use of online flashcards for studying, or watch video tutorials. Some students can text faster than they can write, so taking notes on a smartphone could be potentially easier. If a student misses class and needs to copy that day’s notes, the camera feature can come in very handy. These phones can even record a lecture, eliminating the need for the old fashioned tape recorder still used by some college students. This recording can then be easily shared with the class for those who are auditory learners. Instead of fleeing from these handy little devices, perhaps it would be better to embrace them in classrooms. Finally, there are new tools for the teachers. Just as document cameras eliminated the necessity for the overhead projector, smartboards are becoming more and more common replacements for the document camera. Not so long ago, a whiteboard that doubled as a touch-screen computer was completely out of the question. They seemed like some technology to be acquired in the far distant future, akin to flying cars and teleportation machines. Now, they’re quickly working their way into classrooms, and it’s time to consider how to practically apply them. Not all teachers have a class set of tablets or laptops at their disposal, but a smartboard is a good alternative. These interactive whiteboards can be used in many ways. First, they eliminate the need to scan notes onto the computer; with a smartboard, notes can be immediately saved to a folder on the desktop. This means no more scanners required in classrooms, as well as less hassle for teachers. Next, they can be used for lectures. The ability to switch between webpages and program windows with just a tap is priceless. Teachers are now able to switch over to an interactive visual on a website, then back to the notes, and then over to a short video, all without ever leaving the front of the classroom, and students can do the same while giving presentations. Allowing students to work examples on the board has always enhanced learning, and now these tactile learners can interact with problems even easier. In a physics class, projectile motion can be easily demonstrated on the whiteboard by switching to an internet window with a simulator and adjusting variables such as height, weight, and velocity to see the effects on distance and time. No more confusing diagrams drawn by non-artistic physics majors! A geometry class could also discover 3D shapes more easily this way. The possibilities are endless. It just takes a little exploring to discover everything these interactive whiteboards can do for us, and that is a task the teachers are going to have to tackle soon. Technology is everywhere, and upcoming generations will be more immersed in it than ever. In the next decade or two, it is time to embrace it in schools. So many students could be benefitting from it if teachers would keep an open mind instead of becoming overwhelmed by the onslaught of new programs and equipment they find themselves trying to adapt to. Education is such an important topic because these students will one day grow up to lead the country. The teacher’s job is to provide them with the best education possible to prepare them for the challenges they will face as adults in their lives and careers.

Toyota Motor Corporation the effective management of people

Toyota Motor Corporation the effective management of people Toyota Motor Corporation (TMC) Toyota Motor Corporation also known as TMC is a Japanese born company famous for its car making as well as providing financial services and participating in various lines of business including housing, IT and financial activities. Over the years, TMC has become the largest car manufacturing in the world (operating in America, Europe, Asia, Africa and Oceania) after General Motors and is the biggest in Japan producing an estimated eight million vehicles per year. (Toyota Annual Report, 2009) Founded in 1937, its current name, TMC was incorporated in 1981. As of March 31, 2009 TMCs capital totalled to 397.05 billion yen, (Toyota Annual Report, 2009) and despite the current financial crisis, the company only announced its first annual loss in 71 years in May 2009. Importance of Project Management Many organisations use project management in order to survive in todays fast changing environment and it is part of the way things are done in businesses as described by Heerkens (2007). In using project management, companies translate both their strategies and objectives into action because this brings change to organisations and giving the fact that change is almost necessary if a company is to gain competitive advantage, this explains it multiple advantages including the following: Achievement of goal is made possible and decision making is based on more adequate information, thus making collaboration more focused and orientated toward gaining competitive advantage. Clear terms of reference allow employees understand their roles and responsibilities and how these can relate to the company i.e. objective, scope of deliverables, role, responsibilities, structure and schedule all give a clear path of progression in terms of what is expected from people, Dobson (2004) Forecast of revenues and expenditures is made possible by the allocation of budget. As a result, employees feel connected to the organisation from the corporate level where important decisions are made, thus facilitating an effective management. Time constraints (scope, time and cost) and specific expertise are used as measuring tools thus allowing the linkage of HRM to technology and the reduction of managers workload whilst increasing efficiency in the workplace by standardising HR processes. As a result, problem solving is made easy and fast, Harris et al (1996) In the organisational context, a hierarchical structure including the necessary step for achieving the objectives contribute in reaching the end. Different efforts are appreciated and team members recognise the importance of project management by pioneering it main focus. This ultimately leads to success and a drive toward effective management of people which is a critical component of organisational competitiveness as stated by Kerzner (2009). Because the success of any project depend on the leadership and motivation styles of sponsors who are experienced and ensure effective delivery, a sense of achievement is created for both employees and the organisation. Project management has served as tool to many big organisations in terms of innovation and when dealing with changes in the business environment, both employees and managers are able to witness the achievement of their respective goals and that of the organisation all in the same aim to gain competitive advantage, Larson et al (2006) The next sections of this report discuss some of these advantages in the context of TMC. Recruitment, Selection and Training of Personnel in TMC towards Market Advantage The concept of employee resourcing is aimed at employing people with the right skills and attitudes for the organisation. This appears to be acceptable in principle. But there is a tendency to interpret it because managers tend to recruit people who have the same characteristics as themselves. Most of TMCs senior executives are Japanese men, whereas most successful western corporations employ more diversely at the corporate level. In todays modern organisations, key issues include flexibility, innovation, creativity and the success of organisation is not likely to result from those who display similar characteristics to those already in the organisation. It can therefore be argued that organisations which perform better are those who employ people that think for themselves and have ideas and behaviour that are different from others While this suggests the usual selection methods which require evidence of continuous and verifiable employment actually works against the organisation that is seeking innovation, TMC with its The Toyota Way of lean product development and management principles illustrates otherwise. (Liker et al, 2004) So far TMC has been able to achieve market advantage by keeping up with it technology and more importantly being ahead of its competitors. In 1997, the company launched the Prius as the world first mass-produced hybrid car which was achieved through their people system. (Toyota Annual Report, 2009) TMCs system is centred on people from their recruitment and selection as well as their training and development in the company. The Toyota Way, as discussed by Liker et al (2004) must be part of their DNA. This concept has so far helped TMC achieve it organisational competitiveness. However, many overseas managers and engineers working for TMC have admitted working under too much pressure, Liker et al (2004). Others have embraced this and felt at home in an organisation where they feel valued. Either way, the question remains whether TMC is an employer of choice. TMC has recently been accused of weak designed practices with relation to the human resource as a result of the recent failure to spot technical issues, Sullivan (2010) In Sullivans view point, reward and recognition, training, hiring, the performance management process, the corporate culture, leadership development, staff retention and risk assessment all contributed to TMCs downfall. The company certainly has a very rigorous hiring process and often only recruit those who have had higher grades and are smart. But it can be argued that intelligence isnt always the key, particularly in an industry that is influenced by changing technologies and competition. The aim of recruiting should include making the organisation attractive to potential candidates by being the employer of choice where people are not only valued but want to be part of the organisation. This may be difficult for TMC as being a Japanese company involve adopting a culture of bureaucracy which ultimately affects the structure of the company as a whole. Introducing flexible working hours in the UK for example and where mostly men are employed, hiring women could all assist in this sector. Still, it remains managers job to examine the situation and identify alternative options in order to achieve market advantage. Armstrong suggested that learning programmes and training schemes should be developed in order to increase employability both inside and outside the organisation. To deal with the challenges faced by training, TMC introduced lean training where all team leaders work together to produce a new model. When producing Corolla for instance, TMC brought a team leader from each of their operating regions and together, they worked in 12 different assembly points around the world which reduced the number of working hours by 30%. (Toyota Annual Report, 2009) In addition, the company has a website that allows all its team members to take part in self training sessions which include weekly and location based trainings locations. (TMC Sustainability Report, 2009) However effective and efficient is this process of recruiting and training, the relationship between individuals who are brought to work together is crucial to the intended success. Teamwork Teamwork is an important aspect of an effective management of people and therefore represents a critical component of any process of project implementation. It defines the relation between individual and other external parties as well as being dependent on each other in their particular tasks. There is reliability on the individual capability. (Tarricone et al, 2002) More importantly, team members all have different skills and each contribute toward the organisations social culture and vision. (Gibson et al, 1980) Theories and Concepts of Teamwork Tuckman (1965) presented a theory of four different stages of group development that he further developed by adding a fifth stage after its popularity in 1970. The first four stages are represented by the guidance in the development and behaviour of the team members. Performing Performing Norming Focus on the Task Forming Storming Storming Figure 3.1: The Different Stages of Group Development Source: Adapted from Tuckman (1965) In the organisational context, the success of teamwork will depend on peoples ability to communicate within the team as well as their commitment to achieving the tasks in question. Contrary to this view, a project team might have different characteristics which allow them to accomplish their task in accordance with the given time and budget. As well as being fully involved, team members have to keep their manager aware of the issues, changes, risks and quality improvement. Gibson et al (1980) were adamant that communication and involvement are two different characteristics and that all that matters was the target or task that was required to be achieved by the team. The following attributes were discussed by Tarricone et al (2002) in the same interest of finding out what represented a successful teamwork. Attributes of Team Work TeamWork Interpedently Individual Skills Liberty of communicat-ion and suggestion feedback Commitment To team Team size Commitment to team and shared Goals Figure 3.2: The Six Attributes of a successful Teamwork (Adapted graph) TMC and Teamwork TMC refers to each of its employee as team member. To them, making customers happy is directly linked to how well they work together as a team. While this partly relate to Tarricone and Lucas (2002) six attributes of teamwork, particularly where team work and commitment are concerned, people have different competencies and as mentioned by Francis et al (1979), wouldnt it be easier if everyone focused on their given tasks? Or maybe TMC has found that taking care of each other, Critchley et al (1986) and respecting each other is primordial. We can still question TMCs communication and feedback standards because of the guidance they use from their recruitment to the training where strict rules are used. Harris et al (1996) outlined this in saying that members must have the right to express their feeling with regard to the work being carried out. Again, it is the managements job to not only give adequate direction, but also divide the job among the members while making sure they are not just following set rules but contributing individually. It is clear that TMC challenges its employees. For example, the company believes that respecting and trusting it people will ultimately mean that they will give 100% of output. They also agree that everything cant be done through machines and therefore human force is important. Thats why the company motivates it team members by trusting them and given them responsibility in order to fulfil their objectives. However, being a corporate company involves having low tolerance in terms of mistakes. TMC is currently at the centre of massive allegations regarding quality issues involving their recent cars. They have taken actions to correct these issues but could this be related to team members working under too much pressure? Is TMC too consumer driven? Or maybe the culture of the company which evolve around the Toyota Production system is in need of restructuring. The 5th stage of Tuckmans (1965) theory particularly represents this as being the split of the group after fulfilment of their purpose. In Tuckmans (1965) view, moving on is helpful to the team members as it creates a sense of recognition. What is obvious is that TMC understands teamwork and refers to it as its foundation. The next figure represents an example of how teams are formed in TMC. Team Size Team Member 5-8 Team Leader 3-4 Group Leader 5-8 5-8 Asst. Manager 4-10 Smallest Group 4TLs 18 TMs Largest Group 5 TLs 23 TMs Manager Figure 3.3: Typical Toyota Organization Assembly Operation Source: Bill Constantino, former group leader, Toyota, Georgetown. While other organisations use highly skilled employees to find solutions to day to day issues such as quality of products, maintenance of equipment etc, TMCs system (see figure 3.3) allows employees to do thing differently. Work groups are responsible for solving problems that occur and have many responsibilities including carrying out monthly planning in advance for quality production, scheduling etc. Another example of teamwork in TMC is where experts select two or three members depending on how many people are needed for the task and each member has to learn every job to allow rotation. The company believes that this way no member gets the load of work and the system runs smoothly while motivating employees. TMC and Change Management The management of TMC spotted the need for change from an early stage and has ever since been improving the companys productivity, quality, customer service etc. The company cultivates the leadership and teams styles change culture as well as growth to devise the strategy of what they refer to as The Toyota Way or the 14 Principles of Management. (Liker, 2004) This is also explained by the 4P model of The Toyota Way (Liker, 2004), where he highlights the Philosophy, Process, People and Partners and Problem Solving as a way of improvement and uniqueness of TPS. These 4Ps also constitute the 14 principles of management. Fig: 3.4: A 4PModel of The Toyota Way Source: Adapted from Liker (2004) However, change has its issues and most organisations begin to realise this when they are hit by competition or often bankruptcy. TMC experienced this in 1950 when the company encountered bankruptcy and began changing its culture. As recognised by Bridges (1995) with his transitional model of change, often dramatic change is needed in order to survive in a competitive market place. TMC accepted the challenge to survive in the US market and started working towards the companys vision by motivating and inspiring its employees. As a result of leading the global market, the company introduced the Prius in 1997. Change is part of TMCs leadership as well as being environmentally friendly when making cars and despite the current crisis facing all automobile makers, TMC remains a leader deriving from change as their main culture. Leadership and Motivation Both leadership and motivation have emerged as some of the most important aspects of an effective management of people and referred to as two elements that complement each other. In the 21st century, organizations are seeing leaders as those who set direction, has clear vision, inspire and motivate teams in achieving tasks. Once motivated, employees begin to prioritize organizational goals and culture, thus encouraging change and it adherence. TMCs Leadership Approach TMC doesnt follow a set of rules but rather exercises very unique values and approaches that set them apart from others. They believe in building employees strengths as well as building car. (Liker, 2004) Chemers, (1997) referred to leadership as a common task where people support one another. Hiebert et al (2001) on the other hand associated leadership with interpersonal relationship and corporate strategy. At TMC, Managers involve their subordinates into the thinking process which also reflect part of McGregors (1960) Theory-Y (participative style), and adjust themselves to situations depending on the project, or resources available which is reflected in Fiedlers (1967) approach. Fiedler (1997) further highlighted the environment as being the principal factor that influences leadership. He referred to this as contingency theory and placed leadership styles in two categories, task-oriented or relationship-oriented and situations in high-favourable and low-favourable. He came to the conclusion that task-oriented leaders perform more effectively and that when the level of situation favourability was intermediate, relationship-oriented leaders performed better. The leadership philosophy at TMC can be represented by the 2-dimentional leadership matrix of The Toyota Way, (Liker, 2004) where leadership styles have been divided into four types: Bureaucratic Manager, Group Facilitator, Task Master and Builder of Learning Organizations. Again we can distinguish similarities here to that of the Blake and Mouton Managerial Grid (1964) where the organization man manager shows the ability to balance between organizations goals and peoples needs. John Adairs (1973) Action-Centered Leadership Model proposed that a good leader must perform following 3 main responsibilities. Figure 4.1: The Action-Centered Leadership Model Source: Adair (1973) A good leader in Adairs (1973) point of view is the one who create balance between these three circles. TMC achieves performance by giving importance to both production and people (team), but in doing so people and production needs are left unfulfilled. This is almost a subtle way of telling people what to do as represented by the next graph. Figure 4.2: The TMC Leadership Model Source: Liker (2004, P. 196) Liker (2004) associated The Toyota way with that of the organisation that is building a learning organisation which nurtures the abilities and motivation level of its team and plans ahead in order to get the maximum out of employees. This has so far resulted in them setting example to many organisations by adding values to their existing culture. The 4P model of The Toyota Way studied by Liker (2004) put people on the third level from the bottom up along with long-term vision of the companys goals and adequate knowledge of technical and management skills. This is all well but we can argue that the primary goal as well as injecting that vision and knowledge to people should also include putting people at the very top since without them nothing is possible. Such an approach will allow employees to feel even more part of the company, motivates them further and enables them to put a maximum effort in order to achieve a longer-term success. However, at TMC, leaders encourage and respect position and decision making capabilities of their people working from the very bottom as many of them recognized having started at the bottom. (Gertner, 2007) Deriving from Fiedlers Theory (1967) and Adairs Model (1973), development of mutual trust and respect are very important to TMCs management relation which is the primary key to HRM practices in the 21st century. (Toyotas CSR Initiatives, 2010) TMCs Motivational Approach For most organisations, the ultimate goal is to make the employees work at their full potentials and this cannot be achieved easily as every individual is motivated differently. The concept of motivation has been developed by many scholars over the years. Fritz Heider (1972) developed two concepts of motivation which were Intrinsic and Extrinsic and which he believed were driven by the factors including employees attribution, beliefs and desires. Similarly, Maxwell (2008) discussed motivation factors where he associated needs, values and goals to peoples level of production. Figure 4.3: Employment Motivational Factors Source: Maxwell (2008) TMC is constantly committed to making improvements rather than just responding to problems that occur. The management develops friendly relationship within the teams and recognises their improvement. As a result, 94% of ideas in the company are adopted. For a Japanese company which guaranties life time employment, this is an obvious expectation because it allows internal promotion and develops motivation. However, motivation is a concept that changes with time and research on dynamic motivation carried out by Herzberg (1987) in his Dual Structure Theory pointed out that the diversity of motivation distinguishes between motivators (challenges) and hygiene factors (job security). But how important is job security in the 21st century? It is clear that being made redundant is no longer a threat and bigger organisations like TMC need to work harder in motivating and retaining their employees particularly in an age where competition and changes in the environment are part of their day to day lives. Heider (1972) believed that intrinsic motivation was driven by employees own self-esteem rather than financial reward which is often short lived and costly, while the extrinsic concept was influenced by the outside. Other factors were studied by Maslow (1954) in his Need Hierarchy Theory where he highlighted human needs as being very important and need to be satisfied if advancement was to be made possible. Agreeing with McGregor (1960) and Heider (1972), Maslow found money the least important. TMC recognises employees participation and money isnt used as motivator. At least not from what we have seen from their recruitment, selection and training strategies and team work structure. For any project implementation purposes, managers will need to further develop the process of working together by perhaps understanding employees needs rather than those of the organisation. This can assist in promoting motivation and therefore adhere to the organisations cultural implications which are becoming more homogenous in todays business environment. This also presuppose an understanding of employees own culture and context. TMC and Cross-Cultural Issues Taylor in the 20th century, studied how employers can increase their workers efficiency and decrease waste, later referred to as Muda by Japanese. TMC with their Toyota Production System champions this culture as well as what the company refers to as Kaizen which means team. Although Kaizen happens to be the improvement of Toyotas culture, it differs from the philosophy of Command and Control. The methodology of Kaizen is based upon monitoring results and making changes. TMC employs the very best people and trains them on cross training issues. By doing so, managers believe they are removing any problems from the root. But people are different and being a global company implies employing people who are culturally different. This therefore raises another concern about how diverse TMC really is. As earlier discussed, TMC is a global company still mainly run by its Japan headquarters. Its top leadership does not include foreign executives. This has resulted in slow problem solving of recent crisis of product defects. The National Highway Traffic Safety Administration (NHTSA) recently stated that the heart of Toyotas issues lies in its secretive corporate culture in Japan. (Financial Times, 3rd March 2010, P. 22) The interesting debate on these recent quality issues which is linked to the cross-cultural training and consultation factors is that TMC focuses on their Kaizen concept, which is eliminating problems; whilst Americans and other Western consumers focus on the transparency concept which is based on the freedom of information. Either way, organisations can hardly avoid mistakes. It is how managers address these issues that determine their future. So far TMC has proven its success deriving from its leadership culture which has resulted in: Promoting innovation and creativity as well as developing new ideas which are recognised by the management. Continuous expansion allowing TMC to explore foreign markets and achieve stability in the global economy. Efficiency and uniformity of the workforce allowing the maintenance of a respectable level of stability and competitiveness in the business environment. However, limitation of promotion prospect TMC might lead to a need to consider using more Total Quality Management (TQM) which results in rising cost for the company. This can also create inner conflicts considering the current rise in competition. Also, TMC should be mindful of the fear for disappearance of personal identity on the employees side; because the majority of ideas are adopted from employees. They are treated as a team which limit their recognition as individual. TMC and Diversity Since the early 1990s, large organisations including TMC have recognised Diversity as being an important aspect of managing people and declared themselves as being committed to equal opportunities. (Cockburn, 1991) Diversity is reflected in TMCs famous respect for people and continuous improvement. Reichenberg (2001) referred to this as a perspective that made business sense and the United Nations in particular has embraced this philosophy which further proves the companys efforts. However, being a Japanese company involves certain level of collectivism, which raises concern about TMCs diversity policy. Morrison et al (1991) used Hofstedes (2001) international cultural diversity study to demonstrate organisations relationship with their suppliers and customers and how these can be affected by diversity. For instance matching customer diversity to that of the service offered will imply considering ethnic differences which will lead to parties speaking the same language. This fits TMC because as stated by Lichtenthal et al (2001), the company benefits from matching its sales people to demographic attributes of buyers since buyers are more trusting of those who share similar cultural attributes to themselves. Managers often need something to go wrong in order to decide that change is necessary and prepare employees to cope with it. Claiborne (2001) discussed Toyotas racist advertisements and this lead the company setting out a $7.8 billion, 10-year diversity program. Conclusion We have seen that successful people management comes through a process of selection, training, teamwork, leadership, motivation, involvement and participation such that employees feel their needs and interests are being appropriately addressed. When combined with the organisations own requirements for achieving efficiency and effectiveness, this emphasises the need for managers to provide leadership which is characterised by both strong task and relationship orientations. Both leadership and motivation go hand in hand because for any form of task to succeed, a leader with motivational skills is needed in order to get results. TMC is an excellent promoter of Diversity and contributes in areas such as education, safety among young people and programs such as Toyota Teen Driver, Mothers against Drunk Driving (MADD), sponsors events for non-profit organizations like YMCA, National Multiple Sclerosis Society (NMSS) etc. However, in the 21st century, managers are faced with many other challenges including uncertainty and constant changes in technologies which all affect the implementation of projects and human resource development. One ought to ask if TMC has remained stock in the 20th century with the classical thinking where division of labour, span of control and line of authority were pioneered by Fayol et al. This is certainly reflected in the companys team work strategy earlier discussed. Also, although employees have a massive input in TMCs success, how far are they allowed to disagree with the proposed goal of the organisation as discussed by McNabb et al (1995)? Perhaps the structure and success of TMC shows a different picture which promotes a learning organisation with their Lean Training and The Toyota Way. But how flexible is TMC when it comes to employees? And are the companys leaders born or manufactured? The answer ultimately lies somewhere in the middle as TMC has had mixed success stories and the management is able to provide the environmental support needed to motivate employees toward the achievement of their vision. To lead an adequate change as proposed by Kotter in 1995 with his eight stage model, managers are faced with understanding the importance of employees need, vision, communication, empowerment and culture. Implementing project will therefore involve the identification of the micro-processes that affect the day to day formal and informal life of employee, Cornelius (2003). Or with regard to change management, there need to be a clear line between people and the organisation as proposed by Fisher,2005. Recommendations As discussed, managers are faced with several issues when dealing with implementation of projects in general. Making these issues manageable will require TMC to rethink its structure and level of control when it comes to team work. It could be that the Japanese culture which is often too reliant on employees efforts needs a different leadership style which will allow the company to meet international competitive requirements as they affect the organisations overall success. In terms of coping with the turbulent external environment, TMC should perhaps consider recognising individuals for themselves rather than the group. They can begin this change in African countries where they have a small percentage of market shares. TMC promotes many of its current employees from inside the company. While this is good for keeping the companys visions and values, employing managers from outside might facilitate obtaining more open minded and goal oriented employees. This is particularly needed now when questions are being raised about TMCs public relation and image due to the companys recent defect issues.

Wednesday, October 2, 2019

The Civil Rights Movement :: African-American Civil Rights Movement

In the postwar years, the NAACP's legal strategy for civil rights continued to succeed. Led by Thurgood Marshall, the NAACP Legal Defense Fund challenged and overturned many forms of discrimination, but their main thrust was equal educational opportunities. For example, in Sweat v. Painter (1950), the Supreme Court decided that the University of Texas had to integrate its law school. Marshall and the Defense Fund worked with Southern plaintiffs to challenge the Plessy doctrine directly, arguing in effect that separate was inherently unequal. The U.S. Supreme Court heard arguments on five cases that challenged elementary- and secondary-school segregation, and in May 1954 issued its landmark ruling in Brown v. Board of Education that stated that racially segregated education was unconstitutional. White Southerners received the Brown decision first with shock and, in some instances, with expressions of goodwill. By 1955, however, white opposition in the South had grown into massive resistance, a strategy to persuade all whites to resist compliance with the desegregation orders. It was believed that if enough people refused to cooperate with the federal court order, it could not be enforced. Tactics included firing school employees who showed willingness to seek integration, closing public schools rather than desegregating, and boycotting all public education that was integrated.   Ã‚  Ã‚  Ã‚  Ã‚  The White Citizens Council was formed and led opposition to school desegregation allover the South. The Citizens Council called for economic coercion of blacks who favored integrated schools, such as firing them from jobs, and the creation of private, all-white schools. Virtually no schools in the South were desegregated in the first years after the Brown decision. In Virginia one county did indeed close its public schools. In Little Rock, Arkansas, in 1957, Governor Orval Faubus defied a federal court order to admit nine black students to Central High School, and President Dwight Eisenhower sent federal troops to enforce desegregation. The event was covered by the national media, and the fate of the Little Rock Nine, the students attempting to integrate the school, dramatized the seriousness of the school desegregation issue to many Americans. Although not all school desegregation was as dramatic as in Little Rock, the desegregation process did proceed-gradually. Frequently schools were desegregated only in theory, because racially segregated neighborhoods led to segregated schools. To overcome this problem, some school districts in the 1970s tried busing students to schools outside of their neighborhoods. As desegregation progressed, the membership of the Ku Klux Klan (KKK) grew.   Ã‚  Ã‚  Ã‚  Ã‚  The KKK used violence or threats against anyone who was suspected of favoring desegregation or black civil rights. Klan terror, including intimidation and murder, was widespread in the South in the 1950s and 1960s, though Klan

Tuesday, October 1, 2019

Lasting Love Requires Chemistry and Commitment Essay -- Relationships

Little girls dream about love. Young girls long to be loved. Maturing young women desire love. Actually, from the womb to the grave the need to be loved is a craving that must be satiated. Love can be an ever eluding force to be reckoned with. In contrast, love can capture a heart in a moment and last a lifetime. Love can be found in the imaginary world of fairy tales. However, love takes on a whole new dimension when one views it through the lens of reality. True love can last a lifetime. Little girls begin to watch fairy tale stories pertaining to love long before they can ever really understand such a thing. Yet, they are born with the need to be loved. There are many Disney movies that depict the fairy tale love that are the dreams dancing around in the head of almost every little girl. Jacob and Wilelm Grimm wrote what is believed by some to be the original version of the Cinderella story. The story differs from modern-day versions of the tale. Cinderella’s mother was dying. The mother said, â€Å"Dear child, I must leave you now, but I will look down on you from heaven. Plant a tree on my grave, and when you want something just shake the tree, and you shall get what you want. I will help you in time of need. Just remain pious and good† (Gromm 405). Cinderella remained pure in heart and good despite all that her evil stepmother and stepsisters caused her to endure. Furthermore, true to her promise Cinderella’s mother became her savin g grace. She always provided what her daughter needed. It was through that provision that against all odds Cinderella found true love. In the fairy tale, the difference in social status did not thwart love. It would have been highly unlikely that the prince would have chosen Cinder... ...r would lead to a security that would allow total abandonment of one’s self to another. While the little girl who needs love is growing into the woman who will experience love, the little boy is playing war games and growing into the man who will protect and provide for the woman. Men and women define love differently, experience love differently, and express love differently. However, both in their own way deep down in their inner most being long for and would do almost anything to obtain a love that will last a lifetime. Works Cited: Carey, Benedict. "The Brain in Love." Lztterell, Catherine G. Remix. Bedford/St. Martin's, 2010. 400-404. Gromm, Jacob and Wilelm. "Cinderella." Latterell, Catherine G. Remix. Bedford/St. Martin's, 2010. 405-413. Hooks, Bell. "Baba abd Daddy Gus ." Latterell, Catherine G. Remix. Bedford/St. Martin's, 2010. 372-378.

The Introduction Of The Environmental Legislation Accounting Essay

Climate alteration has become a subject of intense public treatment in recent old ages. Scientists, authorities leaders, legislators, regulators, concerns, including insurance companies, investors, analysts and the populace at big have expressed heightened involvement in clime alteration. International agreements, and province and local Torahs and ordinances in the Australia reference concerns about the effects of nursery gas emanations on our environment, and international attempts to turn to the concerns on a planetary footing continueA ( Bacchus 2004 ) . Due to these clime changes the environment protection act was introduced with the purpose of modulating against seting pollution into the air and H2O. These environmental protection Acts of the Apostless besides controls how waste is stored, collected, transported and treated. These meant that if the concern is caught fouling the environment, the authorities can publish mulcts and other controls ( Bennett 2005 ) . The major environmental ordinances that have been enacted in Australia include The National Pollutant Inventory ( NPI ) the National Greenhouse Energy Reporting act ( NGER ) and the Carbon Tax. The chief intent of this paper is to measure the possible effects of the debut of the environmental statute law utilizing the free-market and pro-regulatory attack to ordinance. The paper focuses on the accounting side in relation to these ordinances. There is besides the sentiment of the author sing whether he supports such ordinances † . The usage free-market attack to ordinance means the market without intercession by authoritiess, other than for the enforcement of contracts and ownership rights. A free-market attack is one in which all markets are unregulated by any parties other than the participants, and authorities plays a impersonal function.2.0 Evaluate the possible effects of the debut of the environmental statute law utilizing the free-market and pro-regulatory attack to ordin ance.Once federal action is deemed necessary to turn to an environmental job, policy shapers have a figure of options at their disposal to act upon pollution degrees. In make up one's minding which attack to implement, policy shapers must be cognizant of restraints and restrictions of each attack in turn toing specific environmental jobs. It is of import to account for how political and information restraints, imperfect competition, or preexistent market deformations interact with assorted policy options ( Bennett, M 2005 ) . The debut of National Pollutant Inventory has lead to economic efficiency. It provides the community, industry and authorities with free information about substance emanations in Australia. It has emanation estimations for 93 toxic substances and the beginning and location of these emanations ( Gibbons 2012 ) . The socially optimum degree is determined by cut downing emanations until the benefit of slaking one more unit of pollution that is the fringy suspension benefit measured as a decrease in harm is equal to the cost of slaking one extra unit that is the fringy suspension cost. In the simplest instance, when each defiler chooses the degree at which to breathe harmonizing to this determination regulation that is produce at a degree at which the fringy suspension benefit is equal to the fringy suspension cost, an efficient aggregative degree of emanations is achieved when the cost of slaking one more unit of pollution is equal across all defilers. Any other degree of emanations wou ld ensue in a decrease in net benefits ( Bennett 2005 ) . National pollution stock list policy has besides lead to technological criterion. A engineering or design criterion, mandates the specific control engineerings or production procedures that an single pollution beginning must utilize to run into the emanations criterion. This type of standard constrains works behaviour by mandating how a beginning must run into the criterion, irrespective of whether such an action is cost-efficient. Technology criterions may be peculiarly utile in instances where the costs of emanations supervising are high but finding whether a peculiar engineering or production procedure has been put in topographic point to run into a criterion is comparatively easy ( Janek 2012 ) . However, since these types of criterions stipulate the suspension engineering required to cut down emanations, beginnings do non hold an inducement to put in more cost effectual methods of suspension or to research new and advanced suspension schemes or production procedures that are non permitted by ordinance. The debut of environmental legislative assembly in Australia lead to public presentation based criterion. A performance-based criterion requires that defilers run into a source-level emanations criterion, but allows a defiler to take among available methods to follow with the criterion. At times, the available methods are constrained by extra standards specified in a ordinance. Performance-based criterions that are engineering based do non stipulate a peculiar engineering, but instead see what is possible for available and low-cost engineering to accomplish when set uping a bound on emanations. In the instance of a performance-based criterion, the degree of flexibleness a beginning has in run intoing the criterion depends on whether the criterion specifies an emanation degree or emanation rate emanations per unit of end product or input. A criterion that specifies an emanation degree allows a beginning to take to implement an appropriate engineering, alter its input mix, or cut down end product to run into the criterion. An emanation rate, on the other manus, may be more restrictive depending on how it is defined. The flexibleness of performance-based criterions encourages houses to introduce to the extent that they allow houses to research cheaper ways to run into the criterion ; nevertheless, they by and large do non supply inducements for houses to cut down pollution beyond what is required to make conformity. For emanations that fall below the sum allowed under the criterion, the house faces a zero fringy suspension cost since the house is already in conformity It besides leads to be effectivity. The efficiency of a policy option differs from its cost-effectiveness. A policy is cost-efficient if it meets a given end at least cost, but cost effectivity does non embrace an rating of whether that end has been set suitably to maximise societal public assistance. All efficient policies are cost-efficient, but it is non needfully true that all cost-efficient policies are efficient. A policy is considered cost-efficient when fringy suspension costs are equal across all defilers. In other words, for any degree of entire suspension, each defiler has the same cost for their last unit abated. Many environmental ordinances in the Australia are normative in nature and are frequently referred to as command-and-control ordinances. A normative ordinance can be defined as a policy that prescribes how much pollution an single beginning or works is allowed to breathe and/or what types of control equipment it must utilize to run into such demands. Such a criterion is frequently defined in footings of a source-level emanations rate. Despite the debut of potentially more cost effectual methods for modulating emanations, this type of ordinance is still normally used and is sometimes statutorily required. It is about ever available as a â€Å" catcher † if other attacks do non accomplish desired pollution bounds. Because a normative criterion is normally defined in footings of an emanations rate, it does non straight command the aggregative emanation degree. In such instances, aggregative emanations will depend on the figure of defilers and the end product of each defiler.3.0 M arket based attackMarket based attack create an inducement for the private sector to integrate pollution suspension into production or ingestion determinations and to introduce in such a manner as to continually seek for the least dearly-won method of suspension. Market-oriented attacks can differ from more traditional regulative methods in footings of economic efficiency or cost-effectiveness and the distribution of benefits and costs ( Dagwell 2007 ) . Because market-based attacks do non mandate that each defiler run into a given emanations standard, they typically allow houses more flexibleness than more traditional ordinances and capitalise on the heterogeneousness of suspension costs across defilers to cut down aggregative pollution expeditiously. Environmental economic experts by and large favor market-based policies because they tend to be least dearly-won, they place lower information load on the regulator, and they provide inducements for technological progresss. The debut of legislative assembly leads to crest and merchandise system. In a cap-and-trade system the authorities sets the degree of aggregative emanations, emanation allowances are distributed to defilers and a market is established in which allowances may be bought or sold. The monetary value of emanation allowances is allowed to change. Because different defilers incur different private suspension costs to command emanations, they are willing to pay different sums for allowances. Therefore, a cap-and-trade system allows defilers who face high fringy suspension costs to buy allowances from defilers with low fringy suspension costs, alternatively of put ining expensive pollution control equipment or utilizing more dearly-won inputs. Cap-and-trade systems besides differ from command-and-control ordinances in that they aim to restrict the aggregative emanation degree over a conformity period instead than set up an emanations rate. If the cap is set suitably, so the equilibrium monetary value of allowances, in theory, adjusts so that it equals the fringy external amendss from a unit of pollution. This equivalency implies that any outwardness associated with emanations is wholly internalized by the house. For defilers with fringy suspension costs greater than the allowance monetary value, the cheapest option is to buy extra units and go on to breathe. For defilers with fringy suspension costs less than the allowance monetary value, the cheapest option is to cut down emanations and sell their licenses. Allowances may besides be allocated to defilers harmonizing to a specified regulation. This represents a transportation from the authorities to polluting houses, some of which may happen that the value of allowances received exceeds the house ‘s aggregative suspension costs. The constitution of environment legislative assembly leads to debut of rate based trading system. Rather than set up an emanations cap, the regulative authorization under a rate-based trading plan, establishes a public presentation criterion or emanations rate. Beginnings with emanation rates below the public presentation criterion can gain credits and sell them to beginnings with emanation rates above the criterion. As with the other trading systems, beginnings able to better their emanations rate at low cost have an inducement to make so since they can sell the ensuing credits to those beginnings confronting higher costs of suspension. However, emanations may increase under these plans if beginnings increase their use or if new beginnings enter the market. Therefore, the modulating authorization may necessitate to sporadically enforce new rate criterions to accomplish and keep the coveted emanation mark, which in bend may take to uncertainness in the long term for the regulated beginnings. In add-on the constitution of legislative assembly leads to infliction of emanation revenue enhancements. Emissions revenue enhancements are exacted per unit of pollution emitted and bring on a defiler to take into history the external cost of its emanations. Under an emanations revenue enhancement, the defiler will slake emanations up to the point where the extra cost of slaking one more unit of pollution is equal to the revenue enhancement, and the revenue enhancement will ensue in an efficient result if it is set equal to the extra external harm caused by the last unit of pollution emitted. As an illustration of how an emanations revenue enhancement plants, suppose that emanations of a toxic substance are capable to an environmental charge based on the amendss the emanations cause. To avoid the emanations revenue enhancement, defilers find the cheapest manner to cut down pollution. This may affect a decrease in end product, a alteration in inputs to production, the installing of pollution control equipment, or a procedure alteration that prevents the creative activity of pollution. Polluters decide separately how much to command their emanations, based on the costs of control and the magnitude of the revenue enhancement ( Hoque 2005 ) . The polluting house reduces emanations to the point where the cost of cut downing one more unit of emanations is merely equal to the revenue enhancement per unit of emanations. For any staying emanations, the defiler prefers to pay the revenue enhancement instead than to slake farther. In add-on, the authorities earns gross that it may utilize to cut down other pollution or cut down other revenue enhancements, or may redistribute to finance other public services. While hard to implement in instances where there is temporal and/or spacial fluctuation in emanations, policy shapers can more closely come close the ambient impact of emanations by integrating accommodation factors for seasonal or day-to-day fluctuations or single transportation coefficients in the revenue enhancement. Economic efficiency can be defined as the maximization of societal public assistance. An efficient market is one that allows society to maximise the net present value of benefits: the difference between a watercourse of societal benefits and societal costs over clip ( Comisari 2011 ) . The efficient degree of production is referred to as Pareto optimal because there is no manner to rearrange production or reapportion goods in such a manner that person is better off without doing person else worse off in the procedure ( Burritt 2011 ) . Taxs and charges facilitate environmental betterments similar to those that result from marketable license systems. Rather than stipulating the entire measure of emanations, nevertheless, revenue enhancements, fees, and charges specify the effectual monetary value of breathing pollutants ( Burritt 2000 ) . Environment legislative assembly besides leads to environmental subsidies. Subsidies paid by the authorities to houses or consumers for per unit decreases in pollution create the same suspension inducements as emanation revenue enhancements or charges. If the authorities subsidizes the usage of a cleansing agent fuel or the purchase of a peculiar control engineering, houses will exchange from the dirtier fuel or put in the control engineering to cut down emanations up to the point where the private costs of control are equal to the subsidy. It is of import to maintain in head that an environmental subsidy is designed to rectify for an outwardness non already taken into history by houses when doing production determinations. Environment legislative assembly besides leads to environmental subsidies. Subsidies paid by the authorities to houses or consumers for per unit decreases in pollution create the same suspension inducements as emanation revenue enhancements or charges. If the authorities subsidizes the usage of a cleansing agent fuel or the purchase of a peculiar control engineering, houses will exchange from the dirtier fuel or put in the control engineering to cut down emanations up to the point where the private costs of control are equal to the subsidy. It is of import to maintain in head that an environmental subsidy is designed to rectify for an outwardness non already taken into history by houses when doing production determinations It is possible to minimise the entry and issue of houses ensuing from subsidies by redefining the subsidy as a partial refund of verified suspension costs, alternatively of specifying it as a per unit payment for emanations decreases relative to a baseline. Under this definition, the subsidy now merely relates to abatement costs incurred and does non switch the entire or mean cost curves, thereby go forthing the entry and issue determinations of houses unaffected ( Burritt 2011 ) . Environmental legislative assembly leads to tax- subsidy combination. Emission revenue enhancements and environmental subsidies can besides be combined to accomplish the same degree of suspension as achieved when the revenue enhancement and subsidy instruments are used individually. One illustration of this type of instrument is referred to as a sedimentation refund system in which the sedimentation operates as a revenue enhancement and the refund serves as a partly countervailing subsidy. As with the other market instruments already discussed, a deposit-refund system creates economic inducements to return a merchandise for reuse or proper disposal, or to utilize a peculiar input in production, provided that the sedimentation exceeds the private cost of returning the merchandise or shift inputs ( Burritt 2000 ) . Under the deposit-refund system, the sedimentation is applied to either end product or ingestion, under the given that all production procedures of the steadfast pollute or that all ingestion goods become waste. A refund is so provided to the extent that the house or consumer provides cogent evidence of the usage of a cleaner signifier of production or of proper disposal ( Burritt 2011 ) . Another consequence is information revelation. Necessitating revelation of environmental information has been progressively used as a method of environmental ordinance. Disclosure schemes are most likely to work when there is a nexus between the polluting house and affected parties such as consumers and workers ( Keil 2004 ) . Disclosure demands try to minimise inefficiencies in ordinance associated with asymmetric information, such as when a house has more and better information on what and how much it pollutes than is available to the authorities or the public. By roll uping and doing such information publically available, houses, authorities bureaus, and consumers can go better informed about the environmental and human wellness effects of their production and ingestion determinations ( Burritt 2000 ) . Another consequence of environmental legislative assembly is the debut of liability regulations. Liability regulations are legal tools of environmental policy that can be used by victims or the authorities to coerce defilers to pay for environmental amendss after they occur. Liability regulations can function as an inducement to defilers. To the extent that defilers are cognizant that they will be held apt before the polluting event occurs, they may minimise or forestall engagement in activities that inflict amendss on others.4.0 DecisionThe environmental ends are achieved at a lower limit cost where consumers, manufacturers and authorities are being involved in the execution of the legislative assembly. These means that it is cost effectivity There is whole engagement of the execution of environmental legislative assembly due to the enterprise given to the manufacturer by the authorities for illustration Emission revenue enhancements and environmental subsidies. Emissions revenue enhancements are exacted per unit of pollution emitted and bring on a defiler to take into history the external cost of its emanations. There is besides the creative activity of the consciousness where by every party are cognizant of the punishment for the breach of the jurisprudence. Every participant is apt for non following the jurisprudence to the missive. These is achieved though the debut of liability regulations. Liability regulations are legal tools of environmental policy that can be used by victims or the authorities to coerce defilers to pay for environmental amendss after they occurReferencing ListA Bacchus, Z 2004, Perspectives on Corporate Social Responsibility, Prentice Hall, New York, Bennett, M 2005, ImplementingA EnvironmentalA ManagementA Accounting Prentice Hall, New York, Burritt, R 2000, ContemporaryA Environmental Accounting: Issues, Concepts, Thomson Learning, South Melbourne. Burritt, R 2006, SustainabilityA AccountingA and Reporting, Thomson Learning, South Melbourne. Burritt, R 2011, Eco-Efficiency In Industry and Science: A Environmental ManagementA , Prentice Hall, New York, Comisari, PA 2011, integratedA Environmental, Thomson Learning, South Melbourne. Dagwell, R 2007 CorporateA AccountingA inA AustraliaA , Thomson Learning, South Melbourne. Edward gibbons, KA 2012 Biodiversity Monitoring inA AustraliaA Thomson Learning, South Melbourne. Hoque, Z 2005, Handbook of cost & A ; managementA accounting, A Thomson Learning, South Melbourne. Janek, R 2012 Eco-Efficiency In Industry, Thomson Learning, South Melbourne. Janek, R 2010, Science: A Environmental Management, A John Wiley & A ; Sons, New Jersey. Keil, IA 2004, EnvironmentalA ManagementA Accounting, John Wiley & A ; Sons, New Jersey. Roger, L 2008, EnvironmentalA ManagementA AccountingA for Cleaner, Production, Prentice Hall, New York A Schaltegger, S 2003, EnvironmentalA ManagementA Accounting, Thomson Learning, South Melbourne. Wolters, J 2002, EnvironmentalA ManagementA Accounting: Informational, Prentice Hall, New York