Thursday, October 31, 2019

Accounting Theory and Policy Essay Example | Topics and Well Written Essays - 2250 words

Accounting Theory and Policy - Essay Example GAAP and IFRS.The main reason for starting the debate was the series of corporate scandals in the U.S. where managers acted opportunistically to circumvent accounting rules to the detriment of investors, a result that accounting standards were supposed to help in preventing. Standards were established to ensure that financial reporting reflected the economic substance, not just the form, of transactions. However, auditors allowed different forms of reporting manipulation provided these were consistent with the interpretation of precise rules-based standards, allowing compliance with the "form" of financial reporting even as it failed to reflect the true economic "substance" of such transactions.Another reason for the debate is the move towards the need for convergence because of the number of accounting standards currently in force, which creates problems related to timeliness, compliance, comparability, and consistency. Accountants find rules-based (also called cookbook or checklist ) standards too detailed and time-consuming, causing delays in reporting, and unable to meet the challenges of a complex and fast-changing financial world. Rather than help accountants exercise professional judgment and objectivity, having too many rules provide specific benchmarks that makes it easy for auditors to fulfil compliance in form but not in substance. Therefore, since principles are more general than detailed rules, FASB is of the opinion that developing principles-based standards would make convergence easier and, at the same time, allow auditors to minimise the tendency of managers to engage in manipulations of reported financial results. Rules-based accounting standards-setting in the U.S. resulted from years of consultations regarding increasingly complex financial transactions. Companies and auditors asked for "bright line" rules, so-called because they contained precise numerical cut-off points supposedly to guide transactions reporting. However, as the example of accounting for capital leases showed, companies found a way to use professional expertise, creative arrangements, and over-liberal judgment to circumvent the rules contained in a 450-page FASB document to clarify the topic. Why do companies restructure transactions even in the face of "bright line" rules The main reason is that managing earnings can be beneficial for managers. Managers have incentives to look after their own best interests, leading them to manipulate transactions if the benefits outweigh the costs such as taxes, penalties from SEC enforcement, and balance sheet reclassifications. Minimising costs would maximise profits and, in most cases, benefits to managers. Auditors also have incentives to earn as much revenues from their services, which may be affected by reporting manipulation, so they sometimes allow debt to be classified as equity (some auditing fees depend on company asset size). By maximising profits, earnings manipulation also allows managers to keep their jobs, avoid shareholder lawsuits, and raise the share price so they can exercise stock options and earn higher salaries. Evidence shows that managers are more likely to manipulate financial reporting if there are precise (rules-based) accounting standards than when standards are flexible, and that auditors are more likely to allow this as long as the rules allow it. When there are no "bright line" rules, but only concepts-based standards, managers are less likely to engage in costly

Tuesday, October 29, 2019

Analysis of Dance Essay Example for Free

Analysis of Dance Essay The type of dance I attended was a mix of ballet and modern. This involved group performances as well as individual performances. For the purpose of this paper I will narrow my observations to an individual performance of both ballet and modern and a group performance of both. Dance has the ability to draw it’s viewer in, by captivating the audience with the amount of grace, coordination and talent it’s dancers display. The lines a dancer created with their body is nothing short of amazing. Almost every type of person could appreciate something about dance. One of the first dances of the night was a ballet done, by a 9 year old girl. As she entered the dance area, it became very silent in the auditorium. You could almost hear a needle drop. Her costume was simple, dark in color, not shinny, as if not to distract the audience from her performance. Her white tights provided a focal point drawing the audience to watching the delicate moves she was executing with her legs. She started in first position quickly transitioning to 3rd and before you knew it she was spinning around on only one foot, pointing her toe towards the audience. She had a brief moment where it appeared that she fell out of pose, but immediately pulled herself back together, executing the next pose with perfection. Her face remained unchanged throughout the entire performance. She demonstrated perfect C shaped arms as she held them in the air bringing all her weight from her heels to the tips of her toes. This performance was very impressive for such a young girl. What I sometimes miss it facial expressions, but I suppose by the absence of expression the girl is allowing your mind to go wherever the music takes you. The next performance came from a 15 year old girl and best fit the description of modern dance. Her costume was bright, shinny, and created the illusion of movement. Many of the movements executed by this performer involved being on the floor, or bending over. Her arm movements were not as precise. It was as if a choreographer told her she could place her arms however she wished, in stark contrast to the ballet dance that required very precise movements. This dance appeared much slower. I did not enjoy this dance as much as I felt the bold costume and music distracted the viewers from the talent behind the dancer. She too was expressionless when she danced. The way the stage lights reflected off her costume created a glowing effect on the dancer. The group ballet was absolutely beautiful. Some of the dancers started as if they were asleep or dead, all bent over, while other dancers began in the upright position. As the dancers began to move across the stage, the dancers in the downward position began to arise. It created the illusion that the dancers were giving life to an otherwise lifeless creature. They all began dancing in unison across the stage, with pose and grace, up on their toes. They were always careful to have the correct position with their arms and legs, and toes pointed. They made this type of dancing look effortless, while executing it with such precision. No one fell out of pose during this dance, everyone knew their place and performed with great precision. As the dance ended they all went into a downward pose, creating the illusion that they were all lifeless again. What a brilliant analogy, this dance presented. Many things around us are lifeless, dull and boring, it is the people who occupy the space that gives it life and meaning. Just like dance gives life and many to those who watch it or perform it. The last dance was the group modern dance. This was my least favorite. I would almost say that it appeared sloppy and ill choreographed. At times I wondered if the girls were supposed to be doing the same movements and some were behind or if it was meant to look like a ripple effect. It did not look like either to me. Through watching these dances it became very obvious to me that I prefer ballet to modern dance. I was uncertain of the reason until the lady seated behind me said,† I loved their modern group dance†. I thought I miss heard her, but yes that was what she said. She even went on to say that they had won a competition doing that very dance. It was at that point I realized dance is for everyone. While I prefer the more precise movements, other people can enjoy the chaos of modern dance. I tend to be a perfectionist and I had nothing to gage the movements of the modern dance on. But I loved the ballet where you could tell when perfect pose was achieved. So I do believe a dance recital like this should appeal to all types of people, offering a great variety.

Sunday, October 27, 2019

Critical Analysis Of A Mental Health Service Social Work Essay

Critical Analysis Of A Mental Health Service Social Work Essay It is important to have a set service standards and programs that ensure provision of high quality services in our health service system so as to achieve health care that is of high standard and beneficial to the people. It is for this reason that in 1996, the government of Australia developed the National Standards for Mental Health Services (Fenna, 2001, p.80). Ensuring that the standards were fully implemented provided an important chance for the improvement of the value of mental health care. The standards were intended to be used as a guideline in order to develop new services in mental health care or to improve the existing mental services ensuring they attained to recommended quality standards (Human Rights and Equal Opportunity Commission, 1997, p.68). Additionally, the consumers of mental health services or their carers can use these standards to have a clue on their expectations from the health service (Australian Council on Healthcare Standards, 1995, p.78). These standards were developed to meet the National Mental Health Policy that the Australian government had formulated in order to enhance the treatment and care of all the people who were suffering from any mental health problem (Althaus, Bridgman Davis, 2007, p.23). The standards lay a greater weight on the outcome of the patients with mental health problems and their carers in order to uphold their human rights and provide empowerment to them. The standards were set in agreement with the United Nationà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s Principles on the Protection of People with Mental Illness (Australian Health Ministers, 1991, p.67). Among these principles are as follows; encouragement of the people with mental disorders to attain the highest quality of life as compared with healthy individuals, the positive outcomes for the patients of mental illness and their carers was to be the center of attention for the standards and the recognition of all the perspectives of the patients, that is, their spiritual, emotional and physical needs. These standards have served to improve the quality of care to the consumers of mental health services (Rosen, Miller Parker, 1993, p.23). This essay critically analyses a mental health service on how well it meets the standards in their day to day activities. Mental health service CRS Australia is an organization whose presence is being felt in many communities in Australia. Presently, there is high competition for the limited job opportunities that our economy is able to support. This has led to a huge backlog of learned people in wait for job opportunities. Many college leavers are finding it quite difficult to secure that dream job that you have been anticipating for throughout your educational life (Meagher, 1995, p. 73). As a result, stress builds up and at times this has led to various mental disorders. CRS has come in place to provide a contact between the job seekers and the employers. It helps job seekers who may be having any disability or health conditions to acquire some job positions and also provide guidelines that ensure the job is maintained. The job seekers are guided to break any barriers they may encounter in finding employment. The organization also works together with employers in finding qualified candidates for the vacant posts in their workplaces. Also, they offer technical advice on the safety measures to be observed in the workplaces and give assistance in the management of any worker injured on duty. It offers its services to any person who has the will and is able to acquire guidance from it. For the job seekers it has over 170 offices distributed across Australia where any person can contact them and he/she will be offered with the appropriate guidelines on what to do and how to get that needed job. It has helped a lot of people who are full of praise for it. For the employers it offers a wide package including guiding them to select the qualified employers and offering expertise in areas like risk and hazard reduction to reduce work place injuries. This saves their institutions from the high compensation cha rges that they may be forced to pay the workers in case they get injured during the work service (Allan, Briskman, Pease, 2009, p.77). Any company is welcome to CRS to seek its services which are offered without discrimination. National Standards for Mental Health Services These standards are grouped into three sections where the first seven standards are concerned with issues that are accepted universally concerning human dignity, the human rights of the people with mental illness and their acceptance in our societies. The next three standards focus on the organizational structure of the mental health service with an emphasis on the connections existing between different departments of the mental health sector (United Nations General Assembly, 1992, p.12). Finally, the 11th standard illustrates the care delivery process beginning with initial contact with mental health services to their final contact. We now focus on the first and third standard in relation to CRS Australia to determine how well the organization has worked in meeting the standards. The first standard is concerned with protection of the rights of people who have mental disorders or mental health problems by the mental health services which they are offered (Commonwealth Department of Health Aged Care, 1997, p.16). Compliance with the legislations and all the regulations by the staff of mental health service to ensure the rights are upheld is of importance and therefore given the first consideration. Application of this standard ensures that the mentally disabled people are not discriminated against in being offered essential services so long as they are in a capacity to work efficiently (United Nations, 1991, p.56). CRS on its behalf is entitled in ensuring equal opportunities are offered to job seekers when accessing job opportunities. According to CRS Australia (2010, para. 2-4), 20% of the population have an exposure to a mental health problem during their life time. As an organization, CRS has experts staff that guides people in managing their mental health conditions in order for them to acquire a job or if they are in one maintain their positions. They have helped many people with mental health problems which are at often accompanied by various injuries some of which are physical and hence have caused a disability in them. With an inner understanding of the hard and tiring process of dealing with mental health problems, CRS has programs on disability management which are suited to job seekers. They work together to ensure that their clients are able to secure that job which they desire thus making it a reality for many job seekers who have mental problems a reality (Mendes, 2008, p.56). Once a person has acquired a job, there are sometimes psychological injuries that come as a result of the type of work that a person is doing. This result into work related stress which often cause low productivity by the employees, ever rising rates of absente eism or job absconding, bad relations between the staff and the employees in the work places among others (Swain, Rice, 2009, p.76). This causes a high employee turnover which is detrimental to an institutions reputation. CRS Australia has come in to solve these problems through its experienced psychologists, counselors and the social workers. The organization assesses the situation to find out the kind of assistance needed and determines the appropriate changes to be made in order to minimize the psychological problems or injuries. In addition, CRS do take into account the goals and ambitions of the people with mental disorders in relation to their jobs. They are able to offer private and confidential information to the consumers of their services concerning their rights and privileges in their work places so as to retain their jobs. This is offered in a language that is freely understood by the concerned parties. In any case a legislative action is sought to resolve any tussle the consumers and their carersà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢ written consent is freely sought (Myers, 1995, p.19). By so doing CRS has served and supported the welfare of people with mental conditions and illnesses and thus improving their wellness in the society. It also monitors their progress in their areas of work identifying any work related problems they are encountering and giving appropriate solutions and guidelines on how to tackle them. The act of seeking employment for them or the endeavors to sustain their employment ensu res they are empowered to take care of themselves and this gives them morale. It also serves to curtail any form of discrimination that may exist in job acquisition process and thus upholding the rights of the consumers as described by the UN principles for the protection of people who are mentally handicapped. The third standard for mental health services is concerned with ensuring the consumer of mental health services and their carers are involved in the processes of planning of the mental health service being provided (Commonwealth Department of Health Aged Care, 1997, p. 19). Also, it ensures that they actively participate in the implementation and evaluation of the services provided. CRS Australia is tasked with provision of interventional measures both at the early stages and later after the injuries have occurred. It provides a platform where the consumers are involved giving their views on where they think should be improved so as to reduce their levels of mental stress (Wade, Weir, 1995, p.99). The job seekers are taken through counseling sessions where their views are sought so as to help them find solutions to their problems. In the work places, the people under these services are also asked to provide their opinions on how to reduce the mental injuries that they are suffering from. They give their opinions which are then incorporated with policy guidelines to come up with in born solutions to the health problems. The consumers are in a position to feel as part of the solution to their problems and hence are able to adhere to the recommendations that come up (Andrews, Peters Teesson, 1994, p.30). The MHS offered by the CRS is inclusive and supports a number of activities for both the consumers and the cares. It has evaluation criteria for the consumers to determine the level of support that they are able to acquire and what is needed to improve their conditions in a much better way (Rapp, 1998, p.79). In addition to these, CRS is able to provide trainings to the consumers on how to improve their workplaces in order to reduce physical mental injuries which can heighten their problems. Employers do seek the services of CRS in promoting work safety measures through the trainings they offer. CRS is also able to monitor the progress it has made in ensuring equal opportunities for all in employment. In its efforts it is able to make workplace visits to assess the progress of the employees they are able to send to the various institutions (Rapp Goscha, 2006, p.101). In case any deviation from the principles is noticed it offers appropriate guidelines in order to protect the rights of people with mental disabilities. Conclusion In conclusion, CRS Australia has been instrumental in assisting people with mental disabilities or injuries to secure a place in employment and consequently be in a position to maintain their places. The organization has been able to attain the specifications of the Australian government and the private sector in providing mental injury management, assessment and any other measures intended for prevention of mental injuries (Australian Council on Healthcare Standardsà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢ Care Evaluation Program, 1995, p.50). CRS has been able to be in a position to attain the standards set for mental health services. With an emphasis to standard one which is concerned with ensuring equal rights to people with mental disorders and problems. By offering employment chances to the mentally handicapped, CRS is able to ensure the mentally handicapped are not discriminated when it comes to employment. This has served to empower the mentally ill patients. They thus are able to c are for themselves and reduce their over reliance on their carers for financial and wellbeing help. CRS is also able to attain the standard number three of ensuring that the consumers and their carers are involved in the mental health service. CRS is therefore effective in provision of mental health service especially in offering employment.

Friday, October 25, 2019

Job-Sharing Essay -- Employment Work Essays

Job Sharing One may puzzle when asked, what is job sharing? Although the question may sound strange, it is because we are more familiar with the phrase flexible work. Nevertheless, job-sharing is part of flexible work. Job-sharing is a system of work where two people take the responsibility for one full-time position, dividing work, pay, holidays and other benefits between them according to the time they work.1 It is a viable option when ordinary part-time work is not, that is, when organizational needs require the job to be filled on a full-time basis, but not necessarily by only one person. The job is split to meet the needs of the sharers and of the job itself. Moreover, Job-sharing is a staffing arrangement that is flexible to staff members’ work schedules. Typically two incumbents, each working on staff-appointed part-time basis, share a full time position. While the idea has been around for a while, organizations throughout the country are been more reception to it more than ever be fore. Job-sharing first became an issue when workers in dual-income households found conflicts with family obligations. Job-sharing options were a means of keeping valued employees on board and avoiding unnecessary recruitment and training costs. Today, organizations are finding out that job-sharing carries its own rewards.2 BODY: Whether you are in a public, non-profit, or private sector, your organization may be effected by job-sharing. According to a job-sharing study conducted in April 1994 by Conference Board, a business research organization based in New York City, 74 percent of 131 companies surveyed, offered job-sharing options. The survey found that compatibility of job-sharers, strong communication skills, trust ... ...retrain them. OPINION: In my opinion, job-sharing is something every business should participate in because it saves jobs; it saves companies money on overtime pays; it is more profitable than layoffs and; companies can keep trained employees. It may be important to believe that in the future, employers will be more receptive to job sharing professionals. BIBLIOGRAGPY 1 â€Å"Work and Family Responsibility: Adjusting the Balance.† CCH 1994. 2 â€Å"Job Sharing Offers Unique Challenges.† HR Magazine. Elizabeth Shelly. 1996. 3 â€Å"Job Sharing in Education.† Clearing House 52 January 1993: 223-225. 4 â€Å"The Way The (Part-Time) World Works in Workplace.† ACTU Magazine, Winter 1993. 5 â€Å"Job Sharing for Teachers.† Working Women 2 (July 1994): 65. 6 â€Å"Flexible Working Time and Family Life: A Review of Changes:, McRae, Susan. 1989, Oxford.

Thursday, October 24, 2019

Career Transition

Career Transition In this paper, I will research career transition and how it has impacted the workforce and management. I will present from three research articles that I feel are important in understanding how career transition affects adults who are transitioning from one career to another. As an HRM, one of the biggest parts of our job will be to recruit new talent. Traditional careers are falling to the wayside and emerging is a type of employee who has been around the block once or twice. I am going to focus on first the way careers are changing, then I am going to look at the military and how they prepare their retirees, many of whom are still in their 30’s, for retirement, and finally, I will look at career transition and what role HR plays. Gone are the days of staying with one company until you are eligible for the pension and a gold watch. The average person born in the later years of the baby boom held 10. 8 jobs from age 18 to age 42, according to the Bureau of Labor Statistics of the U. S. Department of Labor (Number of Jobs Held, Labor Market Activity, and Earnings Growth Among the Youngest Baby Boomers: Results From a Longitudinal Survey Summary , 2008). Career transition is no longer looked at as something to avoid putting on your resume. It seems like everyone it doing. So how can a person make the transition smooth and successful? Career transition often requires employing new tools, skills and/or a switch in perception. In her article, Beyond the Career Mystique: â€Å"Time in,† â€Å"Time out,† and â€Å"Second Acts†, Phyllis Moen. states that Americans confront a major mismatch between outdated career and retirement regimes and the exigencies of (1) family responsibilities, and (2) the risks and uncertainties associated with a competitive, global, and information-based economy. Unlike privileged workers in the 1950s, members of America's 21st-century workforce find it increasingly rare to have either a full-time homemaker or a secure, â€Å"lifetime† job. This mismatch challenges both scholars and policy makers to revisit, research, and rewrite the disparate scripts constituting the rules of the career game. The mid-20th-century bargain of trading a lifetime of paid work for a lifetime of income security-never a reality except for a group of middle-class office workers and unionized production workers in the post war economic boom of the 1950s-is probably gone forever. (Moen) Her points regarding the changing career climate are spot on. Many of he lifetime jobs are ones that have no real advancement potential. A GS (Government Service) job will allow for increases in pay due to step promotion and COLA increases, but in order to advance into a higher GS position a person would have to make significant gains in their education and/or work experience. Both of these might require leaving the current job for a time period. In some cases, the GS jobs have no advancement potential even with additional education, a person would have to quit t heir current job and reapply for a new position. Even more evidence that points to employers changing the career game is an article published by the Bureau of Labor Statistics that states that employ ¬ers are replacing defined-benefit retirement plans with defined-contribution retirement plans, allowing employers to shift more responsibility for retire ¬ment income to the employee. (U. S. Bureau of Labor Statistics, 2010) So what are the consequences of this alteration of the career landscape? The median age of workers are increasing. The prime age group, composed of 25- to 54-year-olds, is projected to increase by 1. million and make up 63. 5 percent of the total labor force in the target year. The youth labor force, composed of 16- to 24-year-olds, is expected to decline from the 2008 level, but will remain over 21 million in 2018. The military is one area that has a great deal of experience with career change. Not only do the military members change jobs frequently, most retire after only 20 years of service. This puts someo ne who may only be 38 in the position finding new employment at a relatively young age. A study examined the concerns of retiring Marine Corps noncommissioned officers (NCOs) as they experience the adult career transition of retirement from military service and transition to the civilian workplace. Analysis of focus group transcripts reveal a range of concerns related to the transition factors cited in Schlossberg’s Transition Theory as the 4 S’s: situation, self, support, strategy. The study provided insight on the issues and challenges Marine Corps noncommissioned officers (NCOs), and all Military Personnel face upon retirement based on the following articulated themes: cultural, community, social and psychological concerns. The paper suggested that programming be offered to facilitate transition and should also address psychological and social concerns which may improve the quality and outcomes of transition to a new role in civilian life. (Johnston, Fletcher, Ginn, & Stein) Many of these jobs are in the skilled labor fields which are light on EAP's to assist once the transition has occurred. Next to the military, education is another area that see its fair share of transition. A quick Google search on career transition will bring up a plethora of sites offering advice on starting a second career in teaching. The main areas that see an influx are secondary high school education teachers and entry-level college instructors. Why are these areas so appealing? One paper seeks to reviews the current theory in areas relevant to industry-to-academia career transitions, and to outline a theory that targets this category of employee directly. They sought to outline the first step toward a limited theory explaining the special needs and motivations of industry-to-academia career transitions. Throughout this paper, the hybrid academic institution, consisting of a traditional core and a nontraditional periphery, received special emphasis. While the research did not conclusively define the reasons behind the transition, consider the following concepts: (1) proteanism, or the protean approach to career transitions; (2) transition types; and (3) human values. (Bandow, Minsky, & Steven) All of which are indicative not only in instances of industry-to-academia career transitions, but in most all other areas as well. Even for the most experienced and well-educated person, transition does require some finesse. Here are a few tips that can help make the change less traumatic. It is important to take a serious look at the many possibilities and outcomes before you jump into a new career or field. Consider these 10 tips as you make a transition from your present career to your next: 1. Have a clear plan. The smartest move that you can make is to carefully map out an effective career-change strategy. This should include a detailed action plan that takes into consideration finances, research, education, and training. Keep in mind that a successful career change can take several months or longer to accomplish, so patience is key. . Wait for the right time. The best time to consider a new career is when you are safely ensconced in your existing position. It is understood that a steady paycheck can relieve a lot of pressure. There are many ways to take steps toward your new career path; you can volunteer or offer yourself as a freelancer or consultant. This can help you to â€Å"test the waters† in your desired new field. 3. Be sure of your reasons. Just because you’re unhappy in your current job isn’t a strong enough reason to make a total career break. Carefully analyze whether it is your actual career you dislike or whether your employer, supervisor, or office situation is the problem. 4. Do your research. Be sure to examine all possibilities before attempting a career jump. Talk to people in your network; read career and job profiles; meet with a career management professional. The more information with which you arm yourself beforehand, the more successful you will be. 5. Decide what is important. This is the best time for thoughtful self-reflection. Ask yourself what it is you really want to do with the rest of your life. Take an honest inventory of your likes and dislikes, and evaluate your skills, values, and personal interests. Many people who are looking to change careers do so to find a balance between their personal and professional lives, to accomplish the right mix of meaning and money. You may want to consider consulting a career coach and/or taking a career assessment test. 6. Examine your qualifications. Do you have the necessary experience and education to be considered a qualified candidate in your desired career field? If not, you need to find a way to bridge the credentials gap. This might mean making your goal more long-term while you go back to school or receive additional training. 7. Learn about the industry. Get a feel for the field that interests you. Read industry journals, attend conferences, and talk to people in the profession about what they do. Learn whether your target industry has growth potential. Trade magazines, organizations, and entrepreneurs have created a slew of Web sites that offer searchable databases where job openings in many specific industries are listed. Start looking at these sites on a regular basis. 8. Develop your network. Begin nurturing professional friendships early and tend them regularly. Professional organizations and job industry trade associations are a good place to start. Many of them hold networking events and job fairs. 9. Update your job search skills. It is especially important to polish up your job-hunting skills and techniques before you get out there and start networking. Make sure you are using your time and resources as effectively as possible. 10. Pay your dues. Do not expect to begin at the same level of seniority in your new career that you held in your old one. It will take time to move up the ranks, but if you find a new career that you absolutely love, it will be worth it. (Ten Tips on Making a Successful Career Change) In conclusion, with the continued changing landscape of today's business world, career change is here to stay. People are having to work further into what used to be the retirement years and some are deciding to live to work instead of work to live. Whatever the reason the challenges of a career transition can be frustrating and rewarding at the same time. The most important thing is to be true to you and to not be afraid of new horizons. Works Cited Bandow, D. , Minsky, B. D. , & Steven, R. (n. d. ). Reinventing The Future: Investigating Career Transitions From Industry To Academia. Cote, M. B. (2004). Service quality and attrition: an examination of a pediatric obesity program. International Journal for Quality in Health Care , 16 (2), 165-173. Johnston, S. , Fletcher, E. , Ginn, G. , & Stein, D. (n. d. ). Adult Career T ransition: Exploring the Concerns of Military Retirees. Moen, P. (n. d. ). Beyond the Career Mystique: â€Å"Time in,† â€Å"Time out,† and â€Å"Second Acts†. Number of Jobs Held, Labor Market Activity, and Earnings Growth Among the Youngest Baby Boomers: Results From a Longitudinal Survey Summary . (2008, June ). Retrieved 07 2010, from U. S. Bureau of Labor Statistics : http://www. bls. gov/news. release/nlsoy. nr0. htm Ten Tips on Making a Successful Career Change. (n. d. ). Retrieved July 2010, from All Business: http://www. allbusiness. com/human-resources/careers-changing-jobs/1618-1. html U. S. Bureau of Labor Statistics. (2010, March). Record unemployment among older workers. Issues In Labor Statistics , pp. 1-3.

Tuesday, October 22, 2019

Cross Cultural Issues Between China and Usa

Tourism and hospitality industry is a large industry where cross cultural incidents are always an issue. A comparative study between Chinese and American culture will be made in social and business context followed by a theoretical approach using cultural dimensions to explain the differences among the cultures. The results will be used to suggest and recommend methods to overcome cultural conflicts and tensions Contents 1. 0Background2 2. 0Introduction3 3. 0Cultural awareness for tourism and hospitality4 4. 0 Background on China and United States of America6 5. Difference in social behaviour: Chinese and American Culture7 6. 0Difference in business behaviour: Chinese and American Culture10 7. 0Impacts on tourism and hospitality industry12 8. 0Conclusion13 References14 1. 0 Background The evolution of mankind since prehistoric ages has led to the diversity of people and how people live their lives in the 21st century. The existence of different human race and different environment is the reason why people are so different from one another. Their external environments mould them into what they have become as of today. The ongoing development and recollection of customs which a community conditions themselves into their lives and passing on to the next generation is culture. Culture is whereby a community, regardless of its size shares a way of life where they are associated together with common and distinctive characteristics, beliefs and activities (THE 101 PowerPoint Lecture 2 2011). On the other hand, Hofstede defined culture as the â€Å"collective mental programming of the human spirit that allows us to distinguish the members of one category in comparison with the members of another category† (Hofstede 2011). The basic element which makes up culture are such as history, religion, values, social organizations and language (Samovar, Porter & McDaniel 2008). The mentioned elements are portrayed by means of language, food, buildings, houses, monuments, agriculture, shrines, market, fashions and art (Trompenaars 1997) The presence of massive amount of different culture suggests for the need of the study of cross cultural communications in order to understand and overcome cultural differences. The socialization of people is different and their perceptions are not necessarily in synch, therefore it is inevitable that there will be misinterpretation of other’s culture and behaviour (Cushner & Brislin 1996). With the developments of new technology and information systems, the evolving populations and the rapid movement toward a global economy, â€Å"no nation, group, or culture can remain aloof or autonomous. † (Samovar, Porter & McDaniel 2008). 2. Introduction The tourism and hospitality industry is one of the fastest growing industries in the world and is expanding rapidly. The nature of this industry is considered to be one of the industries that has a direct relationship with cross cultural issues. This is because tourism and hospitality business involves the interaction of variety of people from different background where incidents of culture shock or misinterpretation of behaviours will happen. Cross cultural issue is an incident where two or more people of different culture meet, interact and results in a conflict of a certain degree. In order to avoid, resolve or improve the conflict, once has to anticipate and adapt to cultural differences by understanding them. Only then, it would be profitable to the whole business and reputation of a certain establishment. The world’s economic power house: China and United States of America. The mentioned countries are two of the most influential nations which have the ability to change the world. China has a very distinctive culture as they are one of the oldest civilisations compared to USA which is one of the youngest civilizations which promotes multiculturalism. China and USA were chosen as the main subject of discussion. Tourism and Hospitality industry is phenomenal in these two countries and it is interesting to have an insight on how people from both countries work hand in hand to seal a deal or complete a task despite their uncertain perceptions on each other. Social behaviour and business tiquettes between Chinese and Americans are very different and often will offend each other. The cultural dimensions of Hofstede and Trompenaars will be applied to evaluate the cultural difference between Chinese and Americans in later part of the discussion. These theories allow managers or relevant users to identify and rectify the problems that might have arisen due to a cultural clash. 3. 0Cultural awareness for tourism and hospitality The tourism and hospitality industry is ex pected to have a rise of 4. 2% in GDP per year which is estimated to reach US$9. trillion by 2021. On top of that, statistics shows that â€Å"10% of the worker on the planet will be employed in Travel & Tourism and related sectors† (WTTC 2011 cited in LesRoches 2011). The world is ever-changing and globalization is taking place. Globalization is a worldwide integration and development of nations whereby all nations share a certain element in common. For instance, English is the most widely used language in the world where English is actually not the mother tongue for more than half of the world’s population. Nations are working together to produce a better tomorrow. However, it is also debated that globalization has led to the loss of individual cultural identities. Giles & Middleton (2008:149) state that global tourism is not only about the economics of a worldwide industry but it involves â€Å"us in issues of identity and difference, representation, ‘heritage’ and history, and the transformation of geographical places into meaningful places. Tourism and hospitality industry as mentioned earlier on has direct contact with people from other cultures and they can be described as ‘crucial encounters† because the effectiveness of engagement and interaction between two cultures could determine whether the industry is going to be successful or not (Fitzgerald 2002). Therefore, the understanding of cultural difference is important in this aspect. Tourism and hospitality industry employed its human resources from all over the world to cater to the demand of answering the questions of cross cultural issues and cultural diversity. This phenomenon is most evident in international chains of luxury hotels where the workforce consists of a diverse population of people. For instance, majority of the guest relations officers in five star hotels are from different countries. This is to allow foreign guests to feel more comfortable and at ease because they are meeting someone of the same culture and speak the same language and is someone whom they can rely on during their stay. This greatly reduces the guest’s feeling of anxiety and distress while visiting a place that is foreign to them. This is especially true for Chinese and Japanese people where they took pride in their language and barely speaks a second language. From making a room reservation in Finland from India to flying across the globe from Chile to Africa, the industry is constantly bombarded by inquiries of different nature from each and every corner of the world. This raises the challenges of managing cultural diversity; internally and externally. The industry itself has a culturally diverse workforce which is employed to serve culturally diverse customers. In order to effectively manage cultural diversity, it is a demanding task for managers within the industry. It is a life-long learning process for an individual to negotiate his way through the complexity of cultural diversity in the world of work, community and in global contexts (Devine, Baum & Hearns 2009). Therefore it is imperative that the industry need to address to the need of understanding and learning the importance of cultural differences in everyday needs. People who are involved in the tourism and hospitality industry need to be able to access to resources such as academic materials or formal/informal training which allow them to widen their perceptions of the relationship between social and cultural theory â€Å"(cultural difference, ethnicity, nationalism, cultural identity, cultural taboos, cultural shock, cultures colliding, equality and diversity)† and uses the theory and effectively apply to practice (Devine, Baum & Hearns 2009). 4. 0 Background on China and United States of America China or known as People’s Republic of China is a huge nation located in mid Asia with a staggering population of 1. 2 billion which accounts for 20% of the earth’s population (Fitzgerald, 2002). China is divided into twenty two provinces, five autonomous regions, three municipalities and Beijing as the capital city (Morrison & Conaway 2006). The predominant religion is Buddhism and language spoken is Mandarin. United States of America is federal democratic republic that has an approximate population of 260 million. It is divided into forty eight contiguous states with Washington D. C as its capital. The people in China referred as Chinese and Americans the case of United States of America. Both countries boast a rich history and cultural background that led to their success at present. China and USA shares a unique symbiotic relationship where the factors which affect this relationship are economic, strategic, diplomatic and cultural elements (Zhu 2002). There has been a dilemma regarding USA regard China as its partner or enemy. Chinese culture has been evolving until present since 4000 years ago as recorded in history of mankind. Undoubtedly, it shows that Chinese culture is very distinctive and unique compared to the American culture. American culture has more diversity in terms of its culture or in another word, multiculturalism. The population in United States of America is a melting pot of various ethnic groups with large minority of Asians, Afro-Americans, Hispanics and Native Americans . There is no mainstream culture that dominates USA but it is a lot similar to the other English speaking dominant countries (Fitzgerald, 2002). 5. Difference in social behaviour: Chinese and American Culture In general, the initial thought of an individual when it comes to Chinese food culture is probably going to be the consumption of dog meat which is considered to be a barbaric act according to a lot of cultures. On the other hand, when it comes to American culture, the initial thought would pretty much be fast food and obesity. In terms of general behaviour, Chinese are generally considered to be loud, rude and impat ient and on the opposite aspect, an American behaves suavely and politely. Hooker argued that according to a westerner, India on the upfront looks alien but within the culture, it has a considerable amount of cultural ties with western culture. On the other hand, China may seem to be quite similar on the upfront, but he found out that the Chinese culture is alien to him (Hooker, 2003). The culture in United States of America can be classified as western culture where it focuses on internalized universalizing rationality. Meanwhile, in Chinese culture, the Confucian culture is predominantly instilled within the Chinese (Hooker, 2003). Confucianism is a philosophy which was developed by famous Chinese scholar named Confucius 2,000 years ago. He developed a rigid ethical and moral system that governs all relationships and emphasised that family is the basic unit of a society city (Morrison & Conaway 2006). The Chinese culture also put a lot of emphasis on filial piety which is the utmost care and attention dedicated to one’s parents regardless of any circumstances. Moreover, they pay a significant attention towards their extended families. In USA, where the ideals are concentrated on Puritanism, liberalism, individualism and republicanism, they put less emphasis on the family while concentrating more on individual developments and rights. From this difference, the cultural dimensions formulated by Professor Hofstede which states the differences is the notion of individualism versus collectivism. LEGENDS PDI: Power Distance IDV: Individualism MAS: Masculinity UAI: Uncertainty Avoidance LTO: Long term orientation LEGENDS PDI: Power Distance IDV: Individualism MAS: Masculinity UAI: Uncertainty Avoidance LTO: Long term orientation Figure 1 Difference in cultural dimensions between China and United States of America (ITIM 2009) Figure 1 Difference in cultural dimensions between China and United States of America (ITIM 2009) The model above shows the level of individualism of both countries. It is evident that there is a huge gap between USA and China which indeed proves that the general assumptions of the cultures and the scientific research coincide with each other. In an individualistic society (USA), people tend to take more interest in individualistic matters compared to a group. China has a high low score in individualism as they considered themselves to be collectivist, focusing on group activities and cherish social ties. Trompenaars’ culture dimensions of individualism versus communitarianism can also be used to explain the difference in social behaviour. Therefore children tend to depend on their parents more even until adulthood. Even when a child grew up to become an adult and is making contribution to the society, he or she will still remain faithful to the parents. In American culture, a person over the age of 18 is seen as an adult and is expected to be able to release from their parents and fend for themselves. Another social behaviour that is worth to look at is the short term orientation and the long term orientation. Culture that exhibits long term orientation tends to be oriented towards the future. As seen from the model above, China is clearly a country with high score for dimensions of long-term orientation compared to USA. This means that in general, Chinese people think more into the future than Americans do. For example, Chinese people favour large savings and money for investments as they feel secure if they have it. They do not see leisure time as important as Americans did where younger Americans or working Americas focuses on going to parties and spent what they earned to enjoy life as much as they can which is different from the Chinese culture. Therefore, if an American would like to invite a Chinese to a party, a typical Chinese may have to consider. â€Å"Do I have to go? Should I spend the money on more useful items instead of parties? Even though the model does not show a big difference in terms of masculinity and femininity, the Chinese mind still favours male over female. In the history of Chinese culture, male is regarded as more superior to female in the past where it has change dramatically after the government structure changes into a republican constitution. Even though women are purported to have the same status as men but in terms of economic and social inequalities, women are still at a disadvantage. This phenomenon could be easily identified in the case of favouritism of a baby boy rather than a girl when giving birth. This is mainly due to the ‘one child policy’ adopted by the Chinese government to prevent the country from being over-populated (Morrison & Conaway 2006). 6. 0Difference in business behaviour: Chinese and American Culture China and United States of America is the economic powerhouse of the world. Both countries have been cooperating with each other ever since the world war ended. At present, USA has huge debt to China that creates a weird tension between both countries. However, they have constantly and mutually helped each other at difficult times. When it comes to business term, both cultures stand at very different position. Hofstede’s cultural dimension on power distance is the degree of accepting the fact that power is distributed unequally. The model suggests that power distance in China is much higher compared to USA. Hierarchy in China is seen as a normal phenomenon where age and titles are very well respected. An American company representative will have to acknowledge this aspect if he wants to seal a deal with a Chinese company. Given that American culture focuses on equality, and they may have been used to the business culture back in the states where opinions and disagreement could be expressed to superiors, it will be very wrong to do the same to a typical Chinese as they regard it as intrusion of power, Trompenaars’ theory of specific versus diffuse can also be used to explain the difference in the business setting between a Chinese and American. In a specific oriented culture, the â€Å"work relationship is insulated from other dealings. † (THE101 PowerPoint Lecture 7 2011). This means that in an organisation or business dealing, work and private life relationships are distinctively separated from each other. This will create a fair working environment where bias and prejudice are eliminated to the minimum. This is true in the business culture of an American. In Chinese culture, a subordinate may have developed a special relationship with their superior. The superior may have a significant status to the subordinate. This is known as a diffuse culture and China is part of it. â€Å"Guan Xi† is regarded as very important in Chinese culture. â€Å"Guan Xi† literally means relationships. In another term, it is networking. Often, Chinese try their best to network as much as possible with potential clients or bosses in order to secure a benefit in the future such as a better position in working environment or favouritism. This ideal may seemed far-fetched to USA which emphasised on equal opportunities of work, but in Chinese culture it is regarded as normal and essential. Negotiation is an important part of a business deal. In order for an American to partner together for a business purpose, there is a need to understand a general business practice from both culture perspectives to attain a win-win situation. Business deal is done very quickly and do not need many meetings to agree on a deal. These are mostly done prior to the meeting and one can expect an American to bring the final contract to the first meeting. In the case of a Chinese, it is completely different. Chinese will drag negotiations until the very end to gain an advantage. Chinese are very careful when it comes to business matters and they expect to establish a positive relationship between themselves (Morrison & Conaway 2006). Trompenaars investigated into cultural dimensions of sequential versus synchronic. In a sequential oriented society, schedule of a person is very tight, regard time as money and is very systematic. In the scenario of negotiation, a typical American business man is most like to desire a quick negotiation as they are often impatient. On the contrary, Chinese is synchronic oriented where they value time less tends to negotiate slowly as their notion is â€Å"slow and steady wins the race†. Hierarchy is respected in the Chinese culture. In a business context, it is normal to expect to make business presentations to many different groups at different levels. As mentioned earlier in the model of Hofstede’s cultural dimentions, the power distance in China is far greater than USA and explains this particular situation. 7. 0Impacts on tourism and hospitality industry Notable international American hotel chains such as Marriott, Ritz Carlton, and Accor have numerous properties around the world and especially in China. However, with such a big portfolio of hotels how do the companies manage the impacts of cultural diversity within their establishments? The companies have actually developed their own culture where employees of the company are expected to honour it. They are such as the philosophy and mission statement of a company. For example, one of the manifesto of Shangri-la Hotels for their employee is â€Å"We are family†. This suggests to the employee that all members of Shangri-la are treated as family and there is no segregation of rights which is related to Hofstede’s power distance. The development of company culture is an effective method in addressing cross cultural issues within the workforce. American tourism and hospitality companies have a lot of expansion projects going on in China as china is becoming the superpower of the 21st century. The cultural difference between Chinese culture and American culture is huge. In order for American companies to sustain in the Chinese market, the American companies will not be able to complete infused the typical American culture into establishment in China. Both parties will have to find a solution that they agree to each other. In the context of an American who is on a business trip to China, if the relevant employees know a lot about American culture, he will: * Make sure everything (room, transportation and etc. ) has been prepared for him before arrival as Americans are always in a hurry and want to accomplish task as soon and as effective as possible. (sequential versus synchronic) * Make sure a range of technological products are readily available to them if they need it. (General business practices of an American) 8. 0Conclusion Culture has been changing and evolving with the flow of time. Understanding cultural difference is crucial in the 21st century when doing business or socialising with people. Humans are conditioned to their own culture for too long and may be subjected to culture shock when they are bombarded by abnormal cultures not of their own. The growth of the tourism and hospitality industry is evident and relevant agencies working in this industry will have to learn and understand cultural differences to contribute to a better industry. The culture of China and United States of America are very different. In social context, the Chinese culture differs very greatly from Americans in terms of its power distance, short and long term orientation and individualism according to Hofstede’s theories of cultural dimensions. In business context, the difference in between the two culture are more accessed by Trompernaars’s theories of specific versus diffuse and sequential versus synchronic. The cross cultural issue between Chinese and Americans has an impact towards the tourism and hospitality industry whereby both parties will have to compromise with each other to