Summary Of Walden Two ( 1948 ) - 757 Words

B.F. Skinner is an American Psychologist from Pennsylvania who developed the idea of Behaviorism after studying at Harvard University (Biography.com Editors, n.d.). He is also known for his works such as, The Behavior of Organisms (1938), the novel Walden Two (1948), and later Beyond Freedom and Human Dignity (1971) which examines behaviorism in society (Biography.com Editors, n.d.). Burrhus Frederic Skinner was born and raised in Susquehanna, a little town in Pennsylvania on March 20,1904 (B.F. Skinner Foundation, 2014;Biography.com Editors, n.d.). He was an imaginative and inventive child that built different mechanism which included, a cart that steered backwards, a perpetual motion machine, and a flotation device that separated ripe from unripe fruit (B.F. Skinner Foundation, 2014). As he grew older, he also showed an interest in writing, and the ideas of Francis Bacon, whose ideas of inductive reasoning influenced Skinner (B.F. Skinner Foundation, 2014). According to the B.F. Skinner Foundation (2014) once in college Skinner chose to be a writer, he attended Hamilton and after graduating returned home and wrote a few articles which brought him little to no success. He later moved to New York and worked as a bookstore clerk where he stumbled upon the works of Pavlov and Watson, they held an impression on him and he strived to learn more (B.F. Skinner Foundation, 2014). Therefor, Skinner decided to attend Harvard University’s Department of Psychology (B.F. SkinnerShow MoreRelatedUtopia Viewpoint in B.F. Skinners Book, Walden Two924 Words   |  4 PagesIn 1948, B.F. Skinner published his novel, Walden Two, based on an utopian viewpoint that once arose from a dinner conversation with a friend. Skinner shared his thoughts with his companion about soldiers returning from war. Skinner was curious as to how soldiers could abandon adventure only to tie themselves down to pursue the â€Å"American Dream† when they could be exploring the world cau ght up in their own personal experiences (Altus Morris, 2004). However, Skinner’s utopian viewpoint was not aRead MoreEssay about Using Reflection to Identify Teacher Development Needs1883 Words   |  8 Pagesthe course and as a trainee teacher. I will then conclude with a summary of my development and identify future professional development needs. â€Å"Reflective practice is understood as the process of learning through and from experience towards gaining new insights of self and/or practice† (Boud et al 1985; Boyd and Fales, 1983; Mezirow, 1981, Jarvis, 1992). Reflection has been an important feature of Teacher education for the last two decades (Dieker Monda –Amaya, 1997; Henry, 1999; Parkay, 2000;Read MoreStrategic Marketing Management337596 Words   |  1351 Pagesstrategy The marketing/strategy interface Summary xi xiii 1 3 3 7 11 19 37 41 43 45 45 50 53 70 71 75 77 79 79 80 81 86 88 89 101 102 104 107 109 Stage One: Where are we now? Strategic and marketing analysis 2 Marketing auditing and the analysis of capability 2.1 2.2 2.3 2.4 2.5 2.6 2.7 Learning objectives Introduction Reviewing marketing effectiveness The role of SWOT analysis Competitive advantage and the value chain Conducting effective audits Summary 3 Segmental, productivity and ratio

Immigration The Land Of Opportunity - 1583 Words

America throughout history has always existed as the land of opportunity. This land gave immigrants the opportunity to leave their country since political unrest and lack of opportunity become an issue. These immigrants were willing to leave behind their homes, cultures, and relationships and start fresh in another country. Starting fresh in America does not guarantee success, but these immigrants were willing to put their lives on the line in order to accomplish a â€Å"rags to riches† success story. On the contrary, the recent spike in immigration has become a major debate for everyone. Critics’ arguing against immigration say that immigration leads to overcrowding, drug trafficking, and puts American culture at risk. Simply, immigrants play a leading factor in society politically, economically, and socially. But focusing on the economic contributions immigrants bring, immigrants contribute to the economy by paying taxes, purchasing items, and working jobs. Immigrant s work any jobs regardless of the hours or workload therefore the American dollar rises in value because people spend more money on objects. Since America exists as the land of opportunity, illegal immigrants should not remain discriminated as their work leads to economic prosperity. The first waves of immigrants were young pioneer workers who were willing to work low wage jobs to provide for their family. Throughout these years, immigrants crossed back and forth bringing their families alongside them. ImmigrantsShow MoreRelatedImmigration : The Land Of Opportunity943 Words   |  4 PagesImmigration remains the foreground of the United States; this happens to be one of the reasons it is known as the land of opportunity. Since the beginning, immigration has been a key concept in America, immigrants could settle down without fear of persecution. However, modern laws have seized this foundation and twisted it in such a way that it is a crime to migrate to the United States, under cer tain circumstances. Now, there only exists few options for immigrants to be naturalized and made permanentRead MoreImmigration, The Land Of Opportunity For People1478 Words   |  6 Pageshundreds of years, immigration has shaped America into who she is today. July 4, 1776, was the day immigrants first stepped onto North American soil and claimed the land as theirs. The impact of migration on a country this big can’t be ignored, especially because the people coming to live in America are usually from Third World countries and are looking for employment and to be shown a better way a life. Like anything else, there are both huge pros and cons to Third World immigration. Once, AmericaRead MoreImmigration to the Land of Opportunity Essay examples878 Words   |  4 Pages Immigration to America is often a decision made in order to discover a better life for a family or individual. America’s founding ideals are usually what compel foreigners to move to the US. The stories of America being the â€Å"Land of Opportunity† have continued to persuade people to immigrate. Although immigration in the 20th century is much different from recent immigration, the underlying reasons for moving to the US are usually quite similar. Anna Romano was 24 years old when she, her husbandRead MoreIllegal Immigration Is The Land Of Freedom And Opportunity1208 Words   |  5 PagesAmerica is the land of freedom and opportunity. There has been an increasing number of illegal immigrants entering the country over the years. â€Å"It is estimated that more than 12 million undocumented immigrants currently reside within the United States, with this number projected to increase into the foreseeable future (Muschek 2015). The majority of illegal immigrants are Mexicans, â€Å"75% of all illegal immigrants come from Mexico† (Krogstad 2016). Illegal immigration can be defined as someone stayingRead MoreAmerican Immigration Entropy : The Land Of Opportunity And The Nation Of Immigrants996 Words   |  4 PagesCherub Ravoori. Eng 102- 050. Daniel Listoe. Draft 1, 10- x-15 â€Å"American Immigration Entropy† Stars and stripes, the land of opportunity and the nation of immigrants. The United States of America, one of the largest and most influential countries today, is and always has been a grand attraction to people all over the world. America has become home to people from all corners on this planet; especially to Europeans seeking wealth and religiousRead MoreEssay on Americans are Immigrants!1016 Words   |  5 Pages(American Immigration: Quotes about Immigration). Immigrants have been in America for many years now. Today many people have different opinions about whether immigrants should be allowed into America freely, or if there should be more harsh regulations to those coming into the country. After September 11, people have been afraid, or scared of foreigners coming to America. â€Å"Today a wide-open door is an invitation to national disaster,† was said by FAIR (American Immigration: Quotes about Immigration). IRead MoreThe Alien Land Law ( 1913 )893 Words   |  4 PagesThe Alien Land Law (1913), alternatively known as the California Alien Land Law and the Webb-Haney Bill, was legislation passed by Governor Hiram Johnson (1866-1945, Gov. 1911-1917) which directed that Foreign Aliens and immigrants were ineligible for citizenship and by extension restricted from leasing and owning land. While not explicitly discriminatory towards a particular group, the intention and focus of the law was directed at Chinese and Japanese immigrants in the United States who faced increasinglyRead MoreImmigration Is An Act Of A West African Native1322 Words   |  6 Pages What is immigration? According to Payne (2013), immigration is an act of going from another country to become permanent resident. In my opinion, it’s a deeper and more logical definition. I have several reasons why I define immigration as one seeking better opportunities, better living conditions and income. Many people today look at immigration as one of the Major political problems our economy encounters, while many see migrating from their origin better opportunity for themselves andRead MoreUncle Sams Thanksgiving Dinner Analysis1155 Words   |  5 PagesIn â€Å"Uncle Sam’s Thanksgiving Dinner† and â€Å"America The Land of Opportunity†, both cartoons show different aspects of immigration. America was founded by immigrants. Our brave and heroic founding fathers set out to create a new nation. The founding fathers wanted to get away from the burdens in England and establish a new colony unlike any around. This nation would be free of unjust rule and any tyranny. They want ed citizens of the country to have rights that would never be taken away. We all cameRead MoreThe Legalization Of Legalizing Immigration Reform1488 Words   |  6 PagesGabby Punzalan Mrs. Schmidt Speech Debate 25 May 2014 Legalizing Immigration Reforms I. Introduction A. America, to everyone around the world – even to those who have not stepped on its land, is acknowledged as the Land of Opportunity, a place applauded and revered for its allocation of freedom and equality among its inhabitants. Because of this, those seeking to flee poverty and lack of resources to sustain their lives come this country to experience the American Dream. One might ask, however

Tax Expenditures Efficiency Of Government -Myassignemnthelp.Com

Question: Discuss About The Tax Expenditures Efficiency Of Government? Answer: Introducation The financial statements help in getting a better view of the position of the companies with respect to finances that is represented in the balance sheet. The owners equity, liabilities and assets is considered to be the primary items that come in the balance sheet of the company. The current annual report of Energy Resources Australia Ltd. shows the major items under the heading of Equity, which consists of Reserves, Retained Earning and Issued Capital (Cohen-Cole Martinez-Garcia, 2013). The annual report of the company shows the amount of issued capital that has remained the same that is $ 706 million in both the financial years. The primary purpose of the equity shares is to fulfill the requirement of capital within the company. it can be seen that the earning per share of the company had decreased from $53.2 that was in 2015 to 52.4 in 2016 ("2016 Annual Report - Energy Resources of Australia", 2018). The other item that is present in the equity of the company is reserves. Reser ves are considered to be the excess amount that is paid by the shareholders apart from the nominal price of the shares. The equity reserve for the company in 2015 was $ 389 million, which decreased to $ 389 million in the year 2016. The company does not have any other reserve under that head in the year 2016. The last item under the head equity for the company is the accumulated loss, which showed an amount of $ (626 million) in the year 2015 that increased to ($ 897million) in the year 2016. When the business carries out its operations, the companies have to incur various expenses such as operating expenses, administrative expenses, selling expenses and others. The tax expenses are usually one of the items that the companies have to incur for the smooth operation of the business. The tax expenses can be formulated by multiplying the tax of the business with the income that the company had before the tax was paid after the reconciliation of the tax has been done (Burman Phaup, 2012). It is necessary for Energy Resources Australia to calculate their taxes in a correct way so that it can be paid accordingly on an annual basis. With respect to this, the company has to pay the tax expenses to the state and the federal government as well. The Australian Taxation Law issued 30 percent of tax for the companies that are doing business in Australia. The expenses related to income tax for the company in 2015 was $ 195 million and the annual report do not show any record for the in come tax expense of the company for the year 2016 ("2016 Annual Report - Energy Resources of Australia", 2018). The current annual report of Energy Resources Ltd. shows the profit before tax for the company as $ 79 million in the year 2015 and $ 271 million in the year 2016. The company follows 30 percent rate of tax in both the years. Thus, the expenses of tax for the company have to be ($ 79 million * 30%) that is $ 23.7 million for the year 2015 and ($ 271 million * 30%) that is $ 81 million in the year 2016. Nevertheless, as per the income statement of the company, the amount of expense that was considered as tax was $ 195 million in the year 2015 where in the year 2016 the company did not record any of it ("2016 Annual Report - Energy Resources of Australia", 2018). Therefore there has been a difference in the amount of tax that was paid by the company. This can be due to various factors, which may result in showing the difference between the income taxes of the company. The first reason is the difference between the rate of tax in the overseas market and the Australian market. The next r eason can be amortization and the non-deductible depreciation. The company had paid $1.1 million as depreciation and amortization in the year 2015 and $37 million in the year 2016, which has to be added back to the income tax expenses of the company for both the years respectively ("2016 Annual Report - Energy Resources of Australia", 2018). The deferred tax liabilities and assets are an important part in treating the taxes of the company. In most of the situations, the companies have to pay an extra amount as tax in the present year, which is known as the assets in the future years, which is known as the deferred assets of tax (Harrington, Smith Trippeer, 2012). In other situations, there are differences in the value of tax-carrying and the differences, which are known as deferred tax liabilities (Gallemore et al., 2012). The annual report of Energy Resources Australia shows the deferred tax liabilities to be $ 21.09 million in the year 2015 and $ 21.06 million in the year 2016. This shows that the company may face outflow of cash or losses in the future due to the decrease in the deferred liabilities for the company. The company can pay a lesser amount as tax in the year 2017, as they have already paid an amount in 2016. With respect to the treatment of taxes, the current tax assets and the liabilities need to be taken in to consideration, as it is considered to be important factors. The company did not mention any amount regarding the current tax assets and liabilities in the annual report. The company mentioned in the annual report that the current tax assets and liabilities are the offset of the entity that has the right to be enforced in a legal manner and its intention is to settle the matter in an overall manner or to sell the assets and help in the settlement of the liability simultaneously (Laux, 2013). Therefore, it can be stated that the differences in the income tax payable and expenses has to be mentioned by the company so that it can easily be calculated for the income of the current year (Dhaliwal et al., 2013). Thus it can be said that the income tax that is payable and the expenses for the company cannot be same. The companies mention the income tax expenses in the statement of income and in the cash flow statements as well, which has also been done by Energy Resources Australia. The company had an expense of $ 195 million as income tax in the year 2015 and in the year 2016 the company has not recorded the expenses. The company did not show any record of the income tax that they paid in the cash flow statement (Saad, 2014). This is mainly due to the fact that the flow of cash from the operating activities show an amount of outflow or inflow of cash, which may result in the decrease or increase in the assets or liabilities of the company. The tax that is payable comes under the head current liabilities for the company and the reconciliation in the cash flow statement is done later (Dowling, 2014). These are the probable two reasons, which create the differences in the income tax that is reported in the statement of cash flow and the statement of income for the company as well. Therefore the analysis that has been done above shows that Energy Resources Australia treats the taxes in a confusing manner, as the records are not properly maintained in the books of accounts ion an annual basis. The company has treated the taxes in an interesting manner, as the reconciliation of the tax has been recorded as notes, which are the primary causes for the differences in the amount of tax of the company. Additionally, the person can gain a better insight regarding the differences that are present between the expenses in the income tax that is recorded in the cash flow statement and the statement of income as well. They can also gain a deeper insight regarding the different rate of taxes that is prevalent in various countries and treat it accordingly. Reference List 2016 Annual Report - Energy Resources of Australia. (2018).Energyres.com.au. Retrieved 21 January 2018, from https://www.energyres.com.au/media/2016-annual-report/ Atkinson, A. B. (2013). Participation income.Basic Income: An Anthology of Contemporary Research, 435-438. Burman, L. E., Phaup, M. (2012). Tax expenditures, the size and efficiency of government, and implications for budget reform.Tax Policy and the Economy,26(1), 93-124. Cohen-Cole, E., Martinez-Garcia, E. (2013). The balance sheet channel. Dhaliwal, D. S., Kaplan, S. E., Laux, R. C., Weisbrod, E. (2013). The information content of tax expense for firms reporting losses.Journal of Accounting Research,51(1), 135-164. Dowling, G. R. (2014). The curious case of corporate tax avoidance: Is it socially irresponsible?.Journal of Business Ethics,124(1), 173-184. Gallemore, J., Maydew, E., Schipper, K., Shackelford, D., Wang, S. (2012). Deferred tax assets and bank regulatory capital.EBC Discussion Paper,2012. Harrington, C., Smith, W., Trippeer, D. (2012). Deferred tax assets and liabilities: tax benefits, obligations and corporate debt policy.Journal of Finance and Accountancy,11, 1. Laux, R. C. (2013). The association between deferred tax assets and liabilities and future tax payments.The Accounting Review,88(4), 1357-1383. Marron, D. (2012). How Large Are Tax Expenditures? A 2012 Update.Tax Notes. Tax Policy Center. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, 1069-1075

Understanding Organisations and the Role of Human Resources free essay sample

ACTIVITY A – INFORMATION SHEET FOR THE NOKE BY THISTLE HOTEL (742 WORDS) Organisation / Products / Services The Noke by Thistle is a Thistle Hotel, owned by Guoman Hotels, located in Chiswell Green, St. Albans. Situated just off junction 21A of the M25 and junction 6 of the M1, its location is perfect for both travelling business clients and those seeking leisure breaks. The hotel offers a wide range of products and services, spanning from accommodation, breakfast lunch and dinner services, conference rooms and locations for both wedding services and wedding receptions. Couples to be married at the site are allocated a wedding planner to organise and to help manage their perfect day. The Wedding Planner has contacts with photographers, dressmakers, caterers and other companies. They are trained to liase with the couple at an informal meeting to get to know how they imagine their special day to be. Customers During the week, our customers are made up of predominantly business clients from organisations all over the country. We will write a custom essay sample on Understanding Organisations and the Role of Human Resources or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is vital that sound relationships with businesses are retained and accommodation deals are arranged with each company to keep these relationships. At the weekend the hotel hosts numerous functions and is mainly occupied by families. With a large marquee in the grounds, the venue is used for christenings, birthday celebrations, retirements, Christmas parties and of course weddings amongst others. In the winter months the marquee is fully heated allowing the venue to be used all year round. The on site creche service allows parents to leave their children in the care of child care professionals, allowing them to enjoy weddings, parties and other such functions. Purpose / goals The organisation provides comfortable bedrooms, conference rooms, wedding venues, high quality food and drink and a pleasurable stay that satisfy customers. The following focus points allow this to be achieved. Providing a quality gym to allow both business and non – business clients to relax and unwind. Plans to offer more classes at the gym. Recent refurbishment of rooms to exceed customer requirements. Internet access Tailoring menus to different functions. Look to expand conference facilities. Look to introducing a â€Å"baby listening† service for guests attending a function at the hotel. External factors and their impact A PEST analysis can be undertaken by the organisation to recognise the external factors that may affect its future direction. †¢ Political – land behind the hotel – planning permission to external body resulted on objections from the local residents. The local council opposed, as confirmed by the General ma nager (2011). †¢ Economic – recession – had to reduce room prices to meet customer needs. Social – immigration quota. CIPD 2011. Changing immigration laws will mean a reduced pool to recruit staff from when resourcing will be particularly evident over the coming Summer months at the height of the hotels busiest period. †¢ Technological – staff training on new software programme Opera. Transition from current software programme Fidelio to Opera to keep up with technological advances, as recognised by Line Manger A (2011). Structure The Noke by Thistle adopts the Matrix model because different departments eport into other departments as well as their own superior, which allows it to meet its strategic aims. (See appendices page 1). The following functions help contribute to the organisation’s success; †¢ Events – Take and manage conference room bookings. Relationships are built with different companies, the reputation increases and the business comes back time after time. †¢ Housekeeping – Ensure that rooms are spotless and match the requirements of guests so that they return. Accounts – Process payments correctly and manage and analyse profits and growth. †¢ Restaurant – Provide an exceptional service to guests to ensure that their stay is pleasant and thus return. Culture Coined as â€Å"the way we do things around here† (Deal and Kennedy, 1983, p. 501), culture encompasses how an organisation is run, its â€Å"personality†, and the norms, values, beliefs and attitudes (Armstrong, 2010) that reflect the organisation’s mission, aims and goals. Four types of culture were identified by Handy (1981) Power – boss in the centre – source of power. Spider web framework. Role – each employee has job descriptions. Pyramid framework. Task – project driven. Person – individual expertise, for example, doctors. The Noke by Thistl e tends to adopt a mix of the power / role culture. Each employee has a role within a department with a job description, specifying requirements, responsibilities and boundaries. (Handy, 1993) The blend comes for example when accommodation deals with businesses are finalised by the General Manager. ACTIVITY B – REPORT TO JUSTIFY THE EXISTENCE OF HUMAN RESOURCES / LEARNING AND DEVELOPMENT FUNCTION (739 WORDS) 1. 0 Introduction Following the proposal to close reduce / close the Human Resources / Learning and Development department, this report shall highlight the needs for retaining the function by drawing on the following; The organisations strategy and how the Human Resources / Learning and Development function supports this. The strength of the support Human Resources / Learning and Development give to line managers and their staff. The following methodology was undertaken. Research into current Human Resource Management, business studies and hotel management literature in order to gain a full understanding of how the Human Resources function contributes within this industry. Examination of Thistle literature to understand what Human Resources / business planning is currently being undertaken. Interviews and discussions with the General Manager, line managers and staff to establish how the Human Resources function works within the organisation. . 0 Findings 2. 1 Strategy The organisation has a long term strategy of growing its customer base by providing further products and services, increasing their conference facilities, increasing it’s wedding sales and maximising the services available to families. With the refurbishment of Westminster Lodge, the local swimming pool and gymnasium, plans are being put together to extend the on site gymnasium Otium leisure centre. (General Manager, 2011). 2. Benefits of Human Resources / Learning and Development Staff development – Pfeffer’s (1998, cited on CIPD, 2011) research found that â€Å"the combination of a number of powerful tools and policies of human resource management, acting as a total system, produce the highest levels of employee commitment and sustained company business success. † Employee commitment is extremely evident within this organisation and it’s due to the opportunities given to employees to develop, as employee A (2011) states. I’ve just done my intermediate level Food Hygiene course. I’m able to progress within this company and ever improve. † As Line manager A (2011) reports, â€Å"we value employees and it is necessary to develop employee talents to enable us to reach organisational aims and hence optimise organisational performance. † Employee relations – employee relations involves â€Å"managing conflict situations and seeking to gain the commitment of employees to organisational goals. (Martin, Whiting and Jackson, 2010, p. 215). The organisation has practices in place, including daily meetings, departmental meetings and suggestion boxes that engage all staff and value their work and well being. Employees continually work to the organisational goals and staff turnover levels are extremely low. Reward Human Resources advise managers and employees on the reward package and have produced a section for the staff handbook to explain all aspects of this. As line Manger B (2011) commented, â€Å"Human Resources worked closely with us (accounts) to ensure that a fair pay system is being implemented. † Line Manager A (2011) also added â€Å"Human Resources attend induction programmes to explain the reward package to new employees. † 2. 3 Supporting line managers and their staff Policy and procedure advice – the support that the Human Resources function gives to line managers regarding policy and procedures gives them heightened confidence to follow it in accordance with the strategic aims of the organisation. This is echoed in their staff and thus improves the highly consistent performance of all staff. Employment Law advice – employment legislation is ever changing and staff need a specialist person to interpret these changes and ensure all staff are working in accordance with them. The provision of exchange programmes and English language training – the organisation is an equal opportunities employer and pride themselves on providing support where necessary for all members of staff. For example, where English is not an employee’s first language, providing an opportunity for the employee to attend an English language evening class. This gives employees increased confidence and further skills to work to the organisations goals. 3. 0 Conclusions Human Resources / Learning and Development highlights clear benefits for the organisation in terms of staff development, employee relations and reward that will help meet the long term needs of the organisation. Human Resources / Learning and Development provides specialist advice on policies and procedures and changing laws to support managers and staff to deliver a high quality service that both simultaneously meets the needs of customers and works towards the strategic aims of the organisation. Human Resources / Learning and Development provide the provision for exchange programmes and language training programmes in conjunction with schools and the local college to better the education of employees to work towa rds the organisation’s aims. BIBLIOGRAPHY Primary research General Manager (2011) – Interview 31st May 2011. Line Manager A (2011) – Interview 1st June 2011. Line Manager B (2011) – Interview 1st June 2011. Employee A (2011) – Interview 1st June 2011. Secondary research Handy (1993) Understanding Organisations (4th ed) Harmondsworth: Penguin. Martin, Whiting and Jackson (2010) Human Resource Practice (5th ed) London: the Chartered Institute of Personnel Development. Journals Deal, T. E. and Kennedy, A. 1983), â€Å"Culture a new look through old lenses† The Journal of Applied Behavioural Sciences, volume 19, number 4, 498-505. Websites CIPD (2011) HR in Tough Times: Adapting to a Changing World. Available: http://www. cipd. co. uk/hr-resources/research/hr-tough-times-adapting-chang. aspx [Date accessed: 29th May 2011]. CIPD (2011) Immigration Debate needs to take into account recruitment difficulties. Available: http://www. cipd. co. uk/pressoffice/_articles/24012005125239. htm ? IsSrchRes=1 [Date accessed 29th May 2011].