Managerial Accounting Essay Example for Free

Managerial Accounting Essay Accountants and auditors help to ensure that firms are run efficiently, public records kept accurately, and taxes paid properly and on time. They analyze and communicate financial information for various entities such as companies, individual clients, and Federal, State, and local governments. Beyond carrying out the fundamental tasks of the occupation— providing information to clients by preparing, analyzing, and verifying financial documents—many accountants also offer budget analysis, financial and investment planning, information technology consulting, and limited legal services. Managerial Accounting: Managerial accounting is concerned with providing information to managers that is, people inside an organization who direct and control its operation. Managerial accounting provides the essential data with which the organizations are actually run. Managerial accounting is also termed as management accounting or cost accounting. Standard costing is an important subtopic of cost accounting. Standard costs are usually associated with a manufacturing companys costs of direct material, direct labor, and manufacturing overhead. Rather than assigning the actual costs of direct material, direct labor, and manufacturing overhead to a product, many manufacturers assign the expected or standard cost. This means that a manufacturers inventories and cost of goods sold will begin with amounts reflecting the standard costs, not the actual costs, of a product. Manufacturers, of course, still have to pay the actual costs. As a result there are almost always differences between the actual costs and the standard costs, and those differences are known as variances. Standard costing and the related variances is a valuable management tool. If a variance arises, management becomes aware that manufacturing costs have differed from the standard (planned, expected) costs. * If actual costs are greater than standard costs the variance is unfavorable. An unfavorable variance tells management that if everything else stays constant the companys actual profit will be less than planned. * If actual costs are less than standard costs the variance is favorable. A favorable variance tells management that if everything else stays constant the actual profit will likely exceed the planned profit. Use in Business: Managers rely on cost accounting to provide an idea of the actual expenses of processes, departments, operations or product which is the foundation of their budget, allowing them to analyze fluctuation and the way funds are used socially for profit. It is used in management accounting, where managers justify the ability to cut expenses for a company in order to increase that company? s profit. As a tool for internal use, versus a tool for external users like financial accounting, cost accounting does not need to follow the GAAP standards (Generally Accepted Accounting Principles) because its use is more pragmatic. It is a very important part of the management accounting process. In order for managers to determine the best methods to increase a companys profitability, as well as saving a company money in the future, cost accounting is a necessary system in the management of a companys budget, providing important data to analyze fluctuation in company production expense.

Memory Units And Memory Hierarchy

Memory Units And Memory Hierarchy Memory organisation is combination of several memory devices efficiently. Memory devices are combined and organised based on their characteristic such as access time, speed, storage capacity, physical size and cost per byte. Memory devices organised in such a way that computer system should operate at highest speed, provide bulky storage capacity, smaller in size and less in a cost. Memory organisation uses primary memory devices and secondary memory devices. 3.2 Memory Unit Memory unit is storage unit of the computer system. It stores content such as instructions (codes) and data for temporary or permanent purpose. It is used to stores content and to retrieves the content when needed by CPU or user. Memory unit includes two types of memory: primary (main) and secondary. Instruction or data given by input devices is first getting stored in the primary memory. Further users saves processed (executed) data in the secondary memory. Primary memory is volatile (temporary). It is faster than secondary memory. It includes RAM and ROM. It is directly accessible by CPU. Secondary memory is non-volatile (permanent). It includes several secondary storage devices such as Hard Disk Drive (HDD), Floppy Disk Drive (FDD), CDROM, and DVD and so on. Figure 3.1 shows memory unit and communication line with other units. Note: Volatile memory loses its content when computer loses power. In non-volatile memory power loss of computer does not affects content. Input Unit Process Unit Output Unit Primary Memory Secondary Memory Memory Unit 3.3 Memory hierarchy Memory organisation includes various memory devices. These devises are structured in a hierarchy based on the characteristics of memory devices. Memory hierarchy explains the sequence of accessing memory device while processing, in the computer system. Memory is structured in the hierarchy in such a way that computer system should give excellent performance. Figure 3.2 shows Memory hierarchy. Hierarchy is made on the basis of characteristics of memory, they are listed as follow: Access Time Time taken by memory to read or write data. It is measured in milliseconds (ms) or in nanoseconds (ns). Memory size It is amount of memory. Measured in KB, MB, GB or TB. Cost per byte It is cost required to access per byte. Transfer bandwidth It is speed of the memory. It measured in MHz, GHz. Unit of transfer Data transfer rate. Measured in Kbps, Mbps or Gbps. Increasing speed and cost per bit dcreeasing sisize Registers in CPU Level one cache Level two cache Main memory Virtual Memory Increasing Size, decreasing speed and cost capacity Secondary Storage devices Figure 3.2 Memory Hierarchy Memory hierarchy includes CPU registers on the top. Register provides fastest data access and it is one of the most expensive memory location. Second and third levels are level-1 and level-2 cache respectively. The level one cache is small in size (4 KB to 32 KB) though much larger than register. It is fixed on CPU chip so user can not expand. The level-2 cache is present on some CPUs only. It is much larger than level-1 cache. User can not expand it as it is fixed on CPU chip but it is cheaper than level-1 cache. Virtual memory is part of disk drive, which simulates to Random Access Memory (RAM). Disk drives are less expensive; so cost per bit is significantly less. Secondary storage devices are such as Hard Disk Drive (HDD), Floppy Disk Drive (FDD), Compact Disk Read Only Memory (CDROM), Digital Versatile Disk (DVD) and tape drives. It is bit slower. 3.4 Memory types Basic purpose of memory is to store content. Still memory is available in different types. Basic type of memory is primary memory and secondary memory. Types are made based on memory characteristics and its role in the computer system. Primary memory is the first memory used by CPU, so it should be faster and easily accessible. To make primary memory as per the requirement, memory organisation includes RAM and ROM as primary memory. The main use of secondary memory is use to store users data permanently. Speed of secondary memory can be compromised, but storage capacity should be excellent. So memory organisation includes HDD, FDD, and CDROM and so on as a secondary memory. Figure 3.2 shows types of memory. 3.4.1 Primary Memory Primary memory is access directly by CPU. Primary divided in to two types RAM and ROM. Primary memory should be faster and easily accessible. RAM RAM is a primary memory used in the computer. RAM is the main memory of the computer system. It is volatile since its content is accessible only as long as the computer is ON. The content of RAM is cleared as soon as computer is powered OFF. It is at third place in the memory hierarchy. Operating system, application program and running data are loaded in the RAM. CPU directly accesses the RAM. Types of RAM are as follows: Static Random Access Memory (SRAM) SRAM is made with several transistors, usually four to six, for each memory cell. It does not require refresh time as capacitors are not used. It is much faster and costlier than DRAM. Computer system use SRAM as cache memory. DRAM (Dynamic Random Access Memory) It has memory cells with a paired transistor; it uses capacitor, as capacitors slowly leaks with as they stared discharging, so need periodic refresh. It is slower and chippers than SRAM. It is much denser (stores many bits per chip). It requires less power and generates less heat as compared to the SRAM. DRAM is available in several forms such as SDRAM, then DDRAM to RDRAM. Read Only Memory (ROM) ROM is non-volatile primary memory. Data written on ROM can not delete or overwrite. Data is burned on the ROM as firmware. ROM memory is used in the computer system to write firmware for example BIOS program. Types of ROM are as follows: Programmable read-only memory (PROM) This type of memory is one time written memory. Once program is written can not be change. Erasable programmable read-only memory (EPROM) Data written on EPROM can be erased. Ultraviolet is used to erase the data written on PROM. Electrically erasable programmable read-only memory (EEPROM) It is same as EPROM but to erase data entirely it requires electrical signal. So not require to remove from computer. Data can be erased or over written it the computer itself. 3.4.2 Secondary Memory A secondary memory is non-volatile. Secondary memory used to save users data permanently. Devices used as secondary memory are HDD, FDD, CD, DVD, Tape drives and so on. Secondary memory is at sixth place in the memory hierarchy. Devices used as secondary memory are listed as follows: Floppy Disk Drives (FDD) Used as magnetic, portable memory device. It stores maximum 1.44 MB data. Earlier it used to transfer data among computer systems. Hard Disk Drives (HDD) HDD is fixed, magnetic memory device. It is vital in the computer system because Operating System and users data is saved on the HDD. Storage capacity of HDD is vendor specific. CDROM and DVDROM Are optical memory units used for transferring data and programs among the computers. CDs are available in the size 650MB, DVDs are available up to 4 GB in a size. Tape drives Are usually used for data backup purpose. 3.6 Cache Memory The cache is small amount of memory with high speed. Cache memory keeps data and code (introductions) that are used by CPU often. Use of cache memory reduced the waiting time of CPU that makes CPU more effective. SRAM is used to create cache memory. SRAM does not required refresh as it does not use capacitors as DRAM, it is 10 times faster than DRAM. Cache is of two types Level-1 that is placed ion the CPU. Level 2 cache is optional some processors have this type of memory that is some time placed inside the CPU or placed near by CPU. To execute next instruction, CPU first check cache memory for the same instruction if that instruction is not available then it goes further. Note: DRAM is made up of capacitors which need constant refreshing to preserve data. SRAM uses flip-flop circuit that does not require refresh. 3.6.1 Cache line replacement Algorithms While a new line is loaded in the cache, one of the existing lines must be replaced. Direct mapped cache, same block from line is removed take place for new one. In associative cache, it can search for another place. Four of the most common line replacement algorithms are as follows: LRU (Lease Recently Used) the cache line that was last referenced in the most distance past is replaced. FIFO (First In First Out) the cache line from the set that was loaded in the most distant past is replaced. LFU ( Least Frequently Used) the cache line that has been referenced the times is replaced. Random a randomly selected line from cache is replaced. Note: The most commonly used algorithm is LRU. Cache Terminology Cache use few terminology for operation are as follows: Hit A cache access finds data the cache memory Miss A cache access does not find data or instruction, forcing access to next memory down in memory hierarchy. Miss ratio Percent of misses to data compared to all accesses. Hit access time Number of clocks to return a cache hit Miss penalty Number of clocks to process a cache miss. Virtual Memory Operating system enables a process through which space of hard disk drive can be simulate to RAM. The HDD space used as RAM is known a Virtual Memory. As cost per byte of HDD is less, so virtual memory is beneficial to run many large programs that need more memory. Access time of RAM is in nanoseconds but virtual memory gives access time in milliseconds. It is much slower than RAM. Figure 5.1 shows operation of virtual memory. Virtual memory uses paging and segmentation terminologies. Terms used by paging are as follows: Virtual address- Address used by application program from virtual memory. It is composed of page number and page offset. Physical address Address of physical memory. Page virtual space divided into fixed-size pages. Frame Physical memory divided into fixed frames size. MMU Memory Management Unit (MMU) used to map virtual address to physical address. Page table Each process has its own page table. Each page table entry contains the frame number of the corresponding page in main memory Figure 3.4 Virtual memory operations 3.8 Chapter Review Questions Which of the following is primary volatile memory? (A) RAM (C) ROM (B) HDD (D) FDD Ans: A Which among the following are magnetic storage devices? (A) HDD (C) FDD (B) CDROM (D) DVDROM Ans: A and C Maximum storage capacity FDD is - (A) 2GB (C) 2.44 MB (B) 1.44MB (D) None of these Ans: B A  ­Ã‚ ­Ã‚ ­____ is used as cache memory in the computer system. (A) SRAM (C) DRAM (B) SDRAM (D) ROM Ans: A Which of the following is primary non-volatile memory? (A) Cache (C) ROM (B) Virtual (D) None of these Ans: C Which of the following ROMs content can be deleted using ultraviolet? (A) PROM (C) EPROM (B) ROM (D) EEPROM Ans: C Virtual memory is concept of (A) Using HDD space as RAM (C) Using FDD space as a RAM (B) Logical based (D) Protocol based Ans: A 8. In the memory hierarchy which memory is at first level? (A) Register (C) L1 cache (B) L2 cache (D) None of these Ans: A 9. Which memory takes second place in the memory hierarchy? (A) L1 cache (C) L2 cache (B) ROM (D) HDD Ans: B 10. MMU stands for (A) Memory Mixture unit (C) Memory Management Unit (B) Memory measurement Unit (D) None of these Ans: C 3.8.1 Answers 1. A 2. A and C 3. B 4. A 5. C 6. C 7. A 8. A 9. B 10. C Summary In the chapter, Memory Organisation, you learnt about: Different memory units and its types. Memory hierarchy based on memory characteristics. Cache and its replacement algorithm. Virtual memory and paging.

Making Sense of a Change Management

Making Sense of a Change Management Change management is a systematic approach to dealing with change, both from the perspective of an organization and on the individual level. A somewhat ambiguous term, change management has at least three different aspects, including: adapting to change, controlling change, and effecting change. A proactive approach to dealing with change is at the core of all three aspects. For an organization, change management means defining and implementing procedures and/or technologies to deal with changes in the business environment and to profit from changing opportunities. Successful adaptation to change is as crucial within an organization as it is in the natural world. Just like plants and animals, organizations and the individuals in them inevitably encounter changing conditions that they are powerless to control. The more effectively you deal with change, the more likely you are to thrive. Adaptation might involve establishing a structured methodology for responding to changes in the business environment (such as a fluctuation in the economy, or a threat from a competitor) or establishing coping mechanisms for responding to changes in the workplace (such as new policies, or technologies). This book review is an attempt to understand the theoretical background for the changes that occur on individual as well as on organizational basis. The book Making Sense of Change Management: A complete Guide to the Models, Tools Techniques of Organizational Change written by Esther Cameron and Mike Green, highlights and explain different theories presented by the renowned businessmen, economists and educationists regarding different changing phenomenon appearing on the horizon of business world. Cameron and Greens objective for writing this book is to help their reader understand why change happens, how change happens, and what needs to be done to make change a more welcoming concept by carefully reviewing a wealth of resources that provide models, tools, and techniques of organizational change. Their purpose is not to explain how to plan and then implement a change initiative program. Rather the material presented in this book assist the readers to comprehend the change, its natu re, how it can be assessed and related to a particular situation and what type of outcomes can be carved out of the responses received on individual and organizational basis. Introduction of the Book The book Making Sense of Change Management: A complete Guide to the Models, Tools Techniques of Organizational Change is written by Esther Cameron and Mike Green. This book is about making sense of change management. The world we live in is continuously undergoing rapid changes at an intense rate. Each day dawns with a new invention, with an important discovery emerging from almost every field of life. The rate of change and discovery outpaces our potentials to keep up with them. The organization we work in or rely on to meet our needs and demands are also changing dramatically in terms of their strategies, their structures, their systems cultures, their boundaries and of course their expectations and responses to their stakeholders. This book and its writers Cameron and Green seems to hold the objective of helping their readers understand why change happens, how change happens, and what needs to be done to make change a more welcoming concept by carefully reviewing a wealth of resources that provide models, tools, and techniques of organizational change. Their purpose is not to explain how to plan and then implement a change initiative program instead of this their focus is on developing an understanding among their readers. The material in this volume is carefully organized within two parts. Part one, of this book is named as The Underpinning Theory and is comprised of first four chapters. Individual change is at the heart of everything that is achieved in organizations. Once individuals have the motivation to do something different, the whole world can begin to change[Individuals] are to some extent governed by the norms of the groups they belong to, and groups are bound together in a whole system of groups of people that interconnect in various habitual ways. So the story is not always that simple. Individuals, teams, and organizations all play a part in the process of change, and leaders have a particularly onerous responsibility: that is, making all this happen. Part Two The Applications is comprised of last four chapters (Chapters 5-8): In this Part, having looked at change and change management from three different perspectives (i.e. individual, team, and organization) and the roles, styles, and skills needed to become a successful leader of change, Cameron and Green apply this learning to specific types of change. They claim: We have identified four generic change scenarios, and we look at the particular management challenges involved in initiating and implementing each type of change. These change scenarios are structural, mergers and acquisitions, cultural, and IT-based process. Summary of the Book The very first chapter of the book draws together the key theories of how individuals go through change, using various models to explore the phenomenon. This chapter aims at providing managers and policy makers an insight and understanding of the change process and how it affects individuals and what strategies can be used to help the people to go through transition or transformation process without bearing a stress. Many of the change scenarios that you find yourself in require you to learn something new, or to adjust to a new way of operating, or to unlearn something. Buchanan and Huczynski (1985) define learning as the process of acquiring Knowledge through experience which leads to a change in behavior. Learning is not just an acquisition of knowledge, but the application of it through doing something different in the world. But learning to do something new usually involves a temporary dip (downfall) in the performance. When learning something new we tend to be more focus on that and become conscious of that change in our learning resulting in a change of our behavior. But once we have learnt that skill or has become habitual of that change our attention to that factor decreases and we are less conscious of it in other words we are unconsciously competent on that skill. There are four key schools of thought when considering individual change: The behaviorist approach is about changing the behaviors of others through reward and punishment. This leads to behavioral analysis and use of reward strategies. The cognitive approach states that the desired results can be achieved through positive reframing or the reinforcement of some desired attitudes. The writers believe that by setting goals and providing guidance and coaching to the employees or the people who are being affected by the change can ease the process of implementation of change. This approach link goal to motivation. The psychodynamic approach is about understanding and relating to the inner world of change. This is especially significant when people are going through highly affecting change. This approach treats people as individuals and understand their emotional states. The humanistic psychology approach in the personal development and growth of the employees by providing them a healthy atmosphere and fair chances to improve their skills to adapt to changing environment. The individuals history, the organizations history, the type of change and the consequence of the change are also key factors in an individuals response to change. Schein identified two competing anxieties in individual change: survival anxiety versus learning anxiety. Survival anxiety has to be greater than learning anxiety if a change is to happen. He advocated the need for managers to reduce peoples learning anxiety rather than their survival anxiety. The individuals in an organization work together sometimes in the form of groups or sometimes in the form of a team. Teams and groups have been differentiated in this book on the basis of their different characteristics and reasons for existence. Teams are considered more important for the organizations for accomplishing large or complex tasks. There are many types of organizational team, each with their significant benefits and downsides. Teams can be more effective by addressing five elements: Team mission, planning and goal setting; Team roles and responsibilities; Team operating processes; Team interpersonal relationships; Inter-team relationships; Teams relationships with the management. Teams are not built overnight. It takes time to develop as a team and have goal oriented affiliation among the team members. Tuckmans forming, storming, norming and performing model is useful for understanding the process. The team development process involves different leadership challenges at each stage. This book has made use of Bions work that highlights four possible pitfalls that need to be worked through. These are as follow: dependency fight or flight pairing cosiness The composition of a team is an important factor in determining how it can be successful. According to Belbin well-rounded teams work best. The Myers Briggs profile allows mutual of team members preferences for initiating or adapting to change whereas Belbins team types offer a way of analyzing a teams fitness for purpose and encouraging team members to do something about any significant gaps. The writers insist that the leaders should be aware of the type of team that can best suit the change process and how to manage that for effective and efficient achievement of the desired goals. Organizational behavior and assumptions how things really work are really important in determining the organizational response to change. This book deeply reviews the range of models and approaches developed by the significant authors in the field of business and socio-dynamics. The writers state that it is very important for the leaders and the individuals to understand their own assumptions about managing change, in order to challenge them and examine the possibilities offered by different assumptions. Comparisons of assumptions held by the employers and employees are very useful and increased understanding of each others perspective help to reduce frustration. Gareth Morgans work on organizational metaphors provides a useful way of looking at the range of assumptions that exist about how organizations work. The four most commonly used organizational metaphors are: The machine metaphor The machine metaphor is deeply ingrained in our ideas about how organizations run. According to it the project management and planning oriented approaches can be used to tackle the change. The political metaphor The political map of organizational life is recognized as vital key factor to organizational change. The organism metaphor This model is very prevalent in the human resource world, as it underpins much of the thinking that drove the creation of the HR function in organizations. The organism metaphor views change as a process of adapting to changes in the environment. The focus is on designing interventions to decrease resistance to change, and increase the forces for change. The metaphor of flux and transformation The metaphor for flux and transformation appears to model the true complexity of how change really happens. If we use this lens to view the organizational life it does not lead to a neat formulae or concise how to approaches. To be an effective manager we need to be flexible and select appropriate models and approaches for particular situations. Some of these models suggested in this book are as follow: Kurt Lewin three step model Bullock and Battens planned change approach Philip Kotters eight steps to change Beckhard and Harris change formula Nadler and Tushman Congruence model William Bridges model for managing the transition Carnalls change management model Senge systemic model Stacey and Shaw complex responsive processes. Different metaphors of change lead to different assumptions about what good leaders do. The writers of this book believe that the most effective ideas about change combine a number of metaphors, bringing the maximum benefits and avoiding the pitfalls of blinkered thinking. A popular notion of leadership is of the hero leader who leads from the front with determination, great vision and independence of mind. Bennis distinguished leadership from management and placed visionary leadership high on the agenda. Heifetz and Laurie and Jean Lipman-Blumen all argue against the need for visionary leadership. They advocate adaptive leadership which is about taking people out of their comfort zones, letting people feel external pressure and exposing conflict. Jean Lipman-Blumen instead emphasizes the need for leaders to ensure connectivity. Different metaphors of the change process imply different leadership roles. Senge advocates dispersed leadership, identifying three key types of leaders in an organizational system. If these three roles are in place and are well connected then change will happen naturally. Mary Beth ONeil names four key roles. Thoughts and actions i.e inner and outer leadership are both important for achieving organizational change. According to Kotter the hard work in the earlier stages of change process are vital for the success whereas Rosabeth Moss Kanter suggests that the harder part comes in the middle and the perseverance is necessary for success. Covey lists a set of principles and guidelines to help leaders to develop positive thinking pattern. The writers believe that the leader of change has to be courageous and self aware. He has to choose the right action at the right time and to keep a steady eye on the ball. However the leader cannot make the change happen alone. A team needs to be in place wit well thought out roles, and committed people. In this book the writers have identified four generic change scenarios and has looked at the particular management challenges involved in initiating and implementing each type of change. These change scenarios are: Structural change Mergers and acquisitions Cultural change IT- based change. Restructuring is an ever present phenomenon in todays organizations, though it could be highly unrewarding for those who initiates and those who experience it. But the leader needs to define the new changes with a clear vision and describe the objectives and goals of new structure, roles, and responsibilities, work processes for the individuals, interpersonal relationships in and out of the organization and new organizational and departmental strategies for the successful achievement of goals of organizational change. Mergers and acquisitions are another modern trend iof combating emerging environmental and technical changes. There are usually five main reasons for undertaking a merger or acquyisition: Growth Synergy Diversification Integration Deal doing Writer have suggested five golden rules for leaders to follow for effective mergers and acquisitions , which are as follow: communicate constantly get the structure right tackle the cultural issues keep customers on board use a clear overall process Culture is not just about induction programmes, it is everywhere in organizational life. Culture is vitally important for the organization because of its impact on performance. If the culture has to be changed we need to first develop an understanding about how it evolves. Schein (1999) suggests that there are six ways in which culture evolves. Some of these can be influenced by the leader and some cannot. A general evolution in which the organization adapt to its environment. A specific evolution of teams and sub-groups within the organization to their different environments. A guided evolution resulting from cultural insights on the part of leaders. A guided evolution through encouraging teams to learn from each other A planned and managed culture change through creation of parallel systems of project oriented task forces. A partial or total cultural destruction through new leadership. The writers suggest guidelines for achieving successful cultural change which is as follow: Always link to organizational vision, mission and objectives Create a sense of urgency and continually reinforce the need to change Attend to stake holder issues Build on the old and step into the new Generate enabling mechanisms create a community of focused and flexible leaders Insist on the collective ownership of the change. For having an IT-based change the organization needs to align organizational strategy with IT strategy other wise such changes will cause some major problems for the organization. My opinion about the book The book Making Sense of Change Management: A complete Guide to the Models, Tools Techniques of Organizational Change written by Esther Cameron and Mike Green, is about making sense of change management. The world we live in is continuously undergoing rapid changes at an intense rate. Each day dawns with a new invention, with an important discovery emerging from almost every field of life. The rate of change and discovery outpaces our potentials to keep up with them. The organization we work in or rely on to meet our needs and demands are also changing dramatically in terms of their strategies, their structures, their systems cultures, their boundaries and of course their expectations and responses to their stakeholders. This book and its writers Cameron and Green seems to hold the objective of helping their readers understand why change happens, how change happens, and what needs to be done to make change a more welcoming concept by carefully reviewing a wealth of resources that provide models, tools, and techniques of organizational change. Their purpose is not to explain how to plan and then implement a change initiative program instead of this their focus is on developing an understanding among their readers. The material in this volume is carefully organized within two parts. This book is a great resource for managers thrown into the midst of change, who need to gain understanding of what happens when you try to make significant changes in a business, and how best to manage people through it. This book is really helpful for leaders and managers in organizations to make sense of change management, providing insights into different frameworks and describing ways of approaching change at an individual, team, and organizational level. This book can be a guideline for any organization that needs to understand why change happens, how it happens and what needs to be done to make a change a welcome, rather than an unwelcome, visitor. It offers considered insights into the many frameworks, models and ways of approaching change and helps the reader to apply the right approach to each unique situation. This is a book that lives up to its titleit really does provide a toolkit to make sense of change. Every theory or main concept is accompanied by Stop and Think section where questions are listed to help the reader to reflect about what they have read in that section of the book. They also provide a chance to apply their theoretical knowledge to the real world situation and in this manner; way for cognitive and constructive learning is paved. The only thing which seems to be missing from this book is the case study. If each section or chapter is supplemented with a real world case study, this toolkit will become more effective and sharpen problem solving skills of the readers at one hand and an instant application of their learned skills on the other. Overall its an impressive practical book that will help managers who are looking for ideas rather than instruction. This is theoretically underpinned book on change which recognizes a multiplicity of perspectives.

Stress Among College Students Essays -- College Students Education Str

Stress Among College Students Leaving home for the first time and going away for school can be very difficult for some people. In many cases for college freshmen this is their first time being away from their home and parents. Many times they get home sick and want to isolate themselves. They have to get into a new routine of going to school, and change can be very difficult. It is definitely hard to get into the swing of college. They have to navigate through classes in a new format while living away from all the comforts of parents. A college student’s life usually consists of attending classes, long hours of studying, working at a job (sometimes), and having a social life. Some students work at a job or study harder than others, but they are all trying to get degrees so maybe one day they will have meaningful and significant lives. It is a constant struggle for everyone who is trying desperately to make him or herself into a success. And every college student wants to be involved with something in order to further their education, or just have fun. There are lots of new opportunities out there. The struggle consists of demands on time, financial pressures, parental pressure and conflicts, interpersonal conflicts, managing freedom, peer and academic pressure and the transitional period to a new academic environment (Stanford University 4). All of these factors combined can cause emotional disturbances and one of the most common is stress. Stress is what you feel when you are worried or uncomfortable about something. This worry in your mind can make your body feel bad. You may feel angry, frustrated, scared, or afraid. These feeling can also lead to you having a stomachache or a headache. When you're stressed you may not feel like sleeping or eating. You also may feel cranky or have trouble paying attention at school and remembering things. Having a little stress can be good sometimes, but when you’re in college that is defiantly something you want to keep under control. Another reason for stress is the financial strain a person can experience when trying to progress in school. Learning to budget money is one of the most realistic lessons of attending college. This is one more way a student may feel vulnerable. Financial pressure is the number one reason why students drop out. A college student may become distracted with work in order to live comfo... ... distress is providing students with a feeling of control over their education, information about what to expect, and feedback regarding what can be done to improve their performance. Students who do not feel helpless will adopt their own coping strategies. Students shouldn’t let their college years distress you. Recognize situations that may cause stress, develop effective ways to manage stress and seek help if you need it. Works Citied Alcohol and other drug abuse. 30 Nov. 2004. American Medical Association. 6 Dec. 2004 . Hudd, Suzanne S. â€Å"Stress at College Effects on Health Habits, Health Status and Self-Esteem.† College Student Journal. June (2000). Vol. 34, Issue 2 Ross, Shannon E. â€Å"Sources of Stress Among College Students.† College Student Journal June (1999). Vol. 33, Issue 2 Stanford University. â€Å"Coping With Stress.† http://www.Ieland.Standford.edu/group/cawell/srticles/stressarticle.html Struthers, C. Ward. â€Å"An Examination of the Relationship Among Academic Stress, Coping, Motivation, and Performance in College.† Research in Higher Education. Oct (2000). Vol. 41 Issue 5, p581.

Monty Python and the Holy Grail :: essays research papers

Monty Python and the Holy Grail In Monty Python and the Holy Grail, logic is used in an unfamiliar way. This logic does not deal with the nature of life, but deals with the more complex forms of logic that require the filling of blanks to make things work out. Although, for the most part certain things did not make sense, but yet they did express logic. They used environmental attributes to make sense of the complexities they had. The first application of logic found in the movie was in the first scene with the use of coconuts. They argued about how King Arthur had coconuts here in a moderate climate while coconuts only grow in tropical climates. King Arthur’s explanation for this was that a swallow brought it back when migrating. The peasant said that is impossible because a little bird cannot carry a coconut while it migrates. Hence with no other possibilities the peasant had concluded that it is impossible to have a coconut in England, which had been brought back, from a tropical area from a small migrating bird. This is a perfect example of how the movie breaks down logic and uses the settings environmental attributes and resources.   Ã‚  Ã‚  Ã‚  Ã‚  Another example of this uncouth logic is seen with the town’s people’s belief of the woman being a witch. The town’s people said that she shall be burned for being a witch, but the knight, in his use of logic says that if she is a witch, and must be burned then she is made of wood. The knight goes on to say that if she is made of wood then she must float, and that if she floats she must be the same weight as a duck. So they weigh her and from the magic of movies she weighs the same as the duck, concluding that she is a witch. This shows the irrational logic that is being used in the movie, as well as the use of environment to draw a basis for conclusion. From this they arrive at the same conclusion they had in the beginning, that being that the women was a witch.

Succubus Heat CHAPTER 25

To her credit, Grace didn't cower. She stood firm, regaining her composure as she matched Jerome's stare with one of her own. In fact, she regained enough of herself that she remembered to avoid the rain. The drops parted around her, much as the fire had parted around Roman. Her suit and hair were dry again, crisp and perfect. â€Å"You would have done the same thing,† she told Jerome. I couldn't see Jerome's face when he spoke. â€Å"I wouldn't have got caught. You did. You failed.† â€Å"You should be impressed with my ingenuity.† She crossed her arms, almost defiant. â€Å"I'm useful to you.† â€Å"You are meaningless. I could blight you out of existence, and no one would think twice about it.† I wasn't sure about that. Demons smote each other all the time, but that didn't mean Hell liked it. It created paperwork, and if you were caught, you got sent to Hell's equivalent of prison. Grace apparently shared my doubts about how easy it would be for Jerome to kill her. â€Å"I don't think so. As it is, you'll be lucky if you have your job when you get back. You got yourself summoned.† Her eyes flicked to me and Roman, huddled together on the sand. â€Å"Your territory's in chaos. They'll send you off to a desk job-or make you somebody else's subordinate. Quite a fall from an archdemon's position.† â€Å"Not likely,† said Mei, speaking up. â€Å"Not if we spin this right. Jerome's got powerful connections. So do I. And Cedric will advocate for him.† Her willingness to help and assurance about Cedric surprised me, but then, perhaps it was back to the know-thy-enemy philosophy. Grace glared at her former counterpart. â€Å"You're the biggest fool of all here.† â€Å"Enough,† snapped Jerome. â€Å"There's been enough villainous exposition here. The matter's done.† I didn't have to see him to know he was smiling at Grace-only, I suspected it wasn't a very nice smile. â€Å"I will see you in Hell.† He snapped his fingers, and suddenly, what looked like black ice sprang up from the ground and crawled up Grace's body. She hardly had any time to scream because it coated her so quickly and then froze into place, leaving her immobile. She had become a thorny black statue. â€Å"What is that?† I breathed. â€Å"Kind of a demon stasis,† Roman murmured back. â€Å"A prison of sorts. He's ten times more powerful than her-it's an easy thing for him to do.† I wondered then just how powerful Roman really was. He'd seemed matched against Grace, but I still wasn't sure if he'd been holding back or not, for fear of detection. As it was, he now had his signature turned off, appearing as a human for all intents and purposes. He'd done it just before Mei fully materialized. â€Å"You need to get out of here,† I told him. â€Å"Wait,† he responded. Indeed, Roman seemed the least of Jerome's concerns as the archdemon studied Grace's frozen form. Her defeat had been anticlimactic, really. There had been no flashy brawl as everyone else seemed to have had today, but then, I supposed when you wielded the kind of power Jerome did, there was no need. I also had a feeling that Grace had been right about something. Even if he did have connections, Jerome probably couldn't risk doing anything rash to reestablish his control back in Seattle. He probably did want to torture her and blight her from the face of the earth, but binding her and taking her to face hellish justice-such as it was-was going to do him more good. Hell would be more kindly disposed to him if he followed their rules. He turned and faced Mei, who stood off to the side. It was the first time I'd gotten a good glimpse of my boss since his return. His face was blank and cold, but I was pretty sure I could see the fury kindling behind his eyes. Being summoned was pretty much the worst thing that could happen to a demon. â€Å"She was right to a certain extent,† he told Mei. â€Å"It could have been advantageous to turn against me.† â€Å"And be second to her?† Mei shook her head. Like Grace, she had put herself back together. â€Å"No. I won't serve you forever, believe me, but for now, I see what my best course of action is. I'm throwing my lot in with yours.† â€Å"Your loyalty is appreciated.† Mei gave a small nod of acknowledgment. Unlike Kristin and Cedric, where she served him out of love as much as duty, Mei's loyalty was all pragmatism and assessment of what could advance her. Jerome knew this and accepted it. â€Å"And it will be rewarded.† â€Å"I know it will be,† she said evenly. â€Å"And I'll have no co-lieutenant when we return?† â€Å"No. Not if I have anything to do with it.† And for the first time since I had known her, Mei smiled. Her eyes then flicked to the Grace statue. â€Å"Do you need me†¦?† â€Å"No,† said Jerome, seeming to remember us. â€Å"You can go.† Mei wasted no time. She vanished, and Jerome turned around and stared down at Roman and me. His eyes fell on me first. â€Å"So. You're here, Georgie. Why am I not surprised?† â€Å"Because I'm the only one who cared about getting you back and wasn't too lazy to do anything about it?† The ghost of a smile flickered across his lips. â€Å"Fair enough. And you will be rewarded too.† I wanted to tell him that I didn't need a reward, but Jerome had already shifted his attention to Roman. The smile faded. â€Å"You, however, have some balls in coming here.† â€Å"Must run in the family,† said Roman. As beat up as he was, he still managed mockery. â€Å"A suicidal nature does not, however. You know you're seconds away from being destroyed, don't you?† â€Å"Yeah, yeah,† said Roman. â€Å"And I'm sure killing me would help reinforce your badass status. But the truth is, I helped save you. You wouldn't be here if it wasn't for me.† I wasn't entirely sure if he'd done as much work as me in all this, but he had certainly made it easier for me. Nonetheless, even if he had actually single-handedly saved Jerome, it meant nothing. Demons didn't operate by a sense of fairness or feel obligations. Jerome affirmed as much. â€Å"I owe you nothing. If you want to risk your life, that's no concern of mine. I don't care whether you live or die.† Roman struggled to his feet. â€Å"That's not true, or else you would have killed me already. Maybe you don't owe me anything†¦and yet, you're indebted to me, even if you don't believe in paying off debts-and I think you do. You can't stand knowing you owe me.† Jerome narrowed his eyes. â€Å"What is it you want?† â€Å"Amnesty.† â€Å"What?† I squeaked. No one paid any attention to me. As far as they were concerned, they were the only two people in the world, father and son. â€Å"I'm tired of running, tired of hiding. I want a place to stay. A place I can settle down in for a while.† â€Å"You don't need me for that.† â€Å"Don't I?† asked Roman. â€Å"Any place I live, even with my signature masked, I live in fear of being discovered by the greater immortals who control it. I'm always watching my back. I want to be somewhere where I can walk around knowing I have at least some measure of protection.† â€Å"If someone else wants to kill you, I'm not going to stand in their way.† â€Å"I know that. But at least I won't have to worry on a daily basis about you being one of them.† Jerome fell silent, and to my complete and utter astonishment, I realized he was deliberating about this. I never would have thought it possible†¦and yet, as Roman had said, if Jerome's mind had been made up, he would have smote Roman already. Last fall, when we'd learned Jerome had his twin nephilim, we'd also learned that he'd had a wife long ago, a woman he loved so much that he'd fallen from grace to be with her. Did any of that love remain? Had it burned out over these millennia as a damned creature? Did he see any of her when he looked at Roman? When Jerome had helped hunt Roman and his twin, it seemed as though he didn't care. He'd even helped kill Helena. Now, I wondered if Jerome was truly as indifferent as he appeared, and I wondered if Roman had long suspected that. I knew Roman hated Jerome-probably more than he hated me-but was it worth an uneasy alliance with Jerome to have some peace? Had Roman realized playing off this paternal relationship might be the only way to buy him a temporary reprieve? Of course he had. That had been Roman's plan all along. Lingering love for Roman's mother†¦and a bit of obligation thrown in. That was why Roman had helped free Jerome-and why he hadn't wanted me to let anyone else in on what I learned, I realized wryly. Secrecy might have been a true concern, but he would have undoubtedly wanted to minimize others' involvement so that he could play a major role in Jerome's rescue and use that as leverage. â€Å"Mei knows,† said Jerome. â€Å"I can't control what she'll do.† â€Å"She doesn't,† said Roman. â€Å"I knew what Georgina sent Seth off to do, and I had shut down just before Mei arrived. She never saw my face last time, so she didn't recognize me now. She doesn't realize what I am.† â€Å"He's right,† I realized, recalling how Grace had had him in a chokehold. Roman had been gradually letting go of his power and had had very lucky timing. â€Å"Even if that's true,† said Jerome, who seemed to be growing frustrated by the logic, â€Å"I can't control what others'll do. The angels will always be a problem.† â€Å"Well, not that much of a problem.† The new voice was accompanied by the arrival of an all-too-familiar aura, one that felt crystalline and cool. Carter now stood beside us. â€Å"Welcome back.† Jerome glanced over at the angel, and for half a second, he almost looked pleased. The two of them appraised each other, probably communicating telepathically. Or maybe not. Maybe after so many eons of friendship, they no longer needed to. â€Å"I suppose you're going to advocate for him too,† said Jerome. Carter shrugged and glanced over at Roman. â€Å"I don't know.† Angels had as much of an instinct to hunt down nephilim as demons did. I thought of Carter as benevolent, but he too had helped destroy Helena. â€Å"He did help. Maybe he'll stay on good behavior.† It was a sign of how crazy things had become when Jerome and Carter seemed on the verge of letting a nephilim stick around-and that I was the one who protested. â€Å"Are you guys out of your minds?† I exclaimed. â€Å"You know what he's done! He killed those people and hurt others. For all we know, this is a scam. Let him back in Seattle, and he could try to kill others. He could try to kill you. He could try to kill me !† Everyone turned to me, seeming a bit startled by the outburst. â€Å"And here I thought we were partners,† mused Roman. â€Å"Bind him,† said Carter. â€Å"Bind him in a deal.† Jerome and Roman sized each other up, and I held my breath. An immortal deal reached a creature's soul and could not be broken without dire consequences. I'd made a couple in my life. Everything rested on Jerome now, whether he was willing to go against every immortal taboo and knowingly let a nephilim live in his territory. Finally, Jerome spoke. â€Å"I will allow you to live in my domain. During such time, I will not harm you-unless you're discovered by others and I am given no choice. I make no guarantees about other immortals who find you and offer no protection should that occur. You in turn vow not to implicate me in any way for doing this. You promise not to harm me or any other immortals who cross into my territory, unless it's self-defense-or unless I've given my okay. You also promise to harm none of my subordinates†-he glanced at me-â€Å"anywhere in the world.† â€Å"I accept,† said Roman gravely. â€Å"And,† added Jerome, a sharp glint in his eyes, â€Å"you vow to be available should I require your services in a defensive, covert, or-in very rare conditions-offensive way.† There it was. The reason Jerome could go along with something like this. In offering Roman sanctuary, he was bargaining to have a secret nephilim agent, a powerful weapon none of his enemies knew about it. I'd never heard of anything like this. â€Å"I accept with the condition that I won't kill on your command,† Roman said at last. Jerome considered. â€Å"Agreed. The terms of this deal end should you at any time openly renounce my amnesty. Or if I also declare the deal null and void.† â€Å"I want a time frame on that,† said Roman wryly. â€Å"When does my lease expire?† â€Å"A century. Then we'll renegotiate.† â€Å"I accept it all, then.† â€Å"And I agree to the same amnesty terms as Jerome,† piped in Carter. â€Å"Except I don't need you to spy or kill for me.† â€Å"Agreed,† said Roman. It was all so terribly formal, and my presence felt complete superfluous. All three of them shook hands, and as they did, power burned in the air, binding them all to what they'd agreed. â€Å"Well,† said Jerome briskly. â€Å"Now that that's done, I'm going back to clean up the mess that's been made in my absence.† He gave Roman a wry look. â€Å"Considering you aren't technically in my territory yet, I'd advise you-† Jerome suddenly stopped and scanned the beach. â€Å"What about the other summoner? The human one? Was he here?† I looked around as well. The beach was empty. â€Å"It was Dante†¦Ã¢â‚¬  I said slowly. Jerome rolled his eyes. â€Å"Typical. Where is he now?† â€Å"I don't know,† I said honestly. â€Å"Grace beat him up.† I'd worried he was dead, but apparently not. Glancing over to where he'd been lying, I saw what looked like tracks in the sand where he'd been dragged off. I decided to keep that to myself. â€Å"Wonderful,† said Jerome. Turning back toward us, he scrutinized me. â€Å"You will keep this deal to yourself, Georgie. And we'll discuss your reward another day.† He disappeared and with him, the Grace statue. I didn't envy her. Roman, Carter, and I started walking back toward the parking lot. I couldn't speak for them, but my mind was reeling with everything that had happened. â€Å"Did you see what happened to Dante?† I asked Roman. â€Å"Afraid I was kind of busy. What happened to Mortensen after he called Mei?† â€Å"I told him to leave, and I think†¦Ã¢â‚¬  I hesitated, not entirely sure how I knew this, unless it was just my understanding of Seth's nature. â€Å"I think Seth may have carried him off in the confusion. Oh man, he actually listened to me.† The parking lot was empty. My car was gone. â€Å"They took my car,† I explained. I honestly hadn't thought Seth would, despite my pleas for him to leave. â€Å"Wow,† said Roman, clearly delighted. â€Å"Your ex-boyfriend helped save your current boyfriend and then stole your car. Or-well, wait-is Mortensen your boyfriend now? Did he technically save your ex?† â€Å"Oh, shut up. It doesn't matter. We don't have a way to get back.† â€Å"Did you tell him to take the car?† asked Carter. â€Å"Yeah. I told him to get far away. I wanted him safe, and I guess he listened.† â€Å"Depends on how you define it,† said Roman. â€Å"Him coming back for the other guy put him in the demon line of fire. Why would he do that for someone he didn't like?† I stared at the empty parking spot. â€Å"Because he's Seth.† Carter seemed as nonchalant about all this as Dante. â€Å"Well, it's a good thing I'm here, huh?† He rested his hands on our shoulders, and I braced myself for immortal teleportation. â€Å"Ready for a ride home?† â€Å"It beats walking,† I said. Carter paused and gave Roman a curious glance. â€Å"What are you going to do for a home?† Roman was thoughtful for a moment. â€Å"Well, I hear Georgina's moving to a bigger place.† He glanced over at me with one of his beautiful grins. â€Å"Need a roommate?†

A Reflection on Innatism: Revisiting Locke and Leibniz

Locke was clear about his philosophy- that there is no rational intuition that subjects an individual to a multitude of ideas which he he/she hasn’t encountered through experience yet. Our mind is a tabula rasa in contrast to what Descartes might have presumed to be preconditioned by some divinity or what was called as having innate ideas.Locke strongly feels that external source such as sensation from experience molds our thoughts. Although this essay may not be able to prove scientifically the validity of Locke’s contention, at least by revisiting his philosophical explanation, one is led to rethink any prior belief which either favors or opposes him; or begin a journey of reflection which would satisfy at the very least, our thirst for reason.Innatism disagrees with early theorists such as Locke by arguing that humans have innate knowledge or have access to ideas, which are inborn like those that we conceive as true because they are self-evident without the need of s ome external source to rely on. Innatism proponents refer to ideas we have known beyond experience such as those acquired through transcendental possibilities, notions of good and evil or morals, ethical truths, and nature of causality.This is similar to Plato’s theory of knowledge of the forms; that we already have gained knowledge of things before we are born and we only tend to remember them as we experience life (Anamnesis). He showed this in Meno, when Socrates led a boy to explain something he has not been taught or has not learned yet but nonetheless was able to arrive at. Is it possible for humans to have known anything without having learned it?Do we truly have knowledge in our subconscious that will soon be revealed when reminded or called for? Locke thinks there is a process in the formation of ideas among mankind. He further explained his case in his â€Å"An Essay Concerning Human Understanding.† More or less, the conflict is whether or not ideas are deriv ed from experience and its sensation or pure reason.First, should there be ideas derived from pure reason, then it should result to a universality of ideas or the so-called universal assent. For while the proponents of innate ideas reason that the nature of ideas held true by everyone is innate, Locke questions the existence of ideas which however are universally accepted are not necessarily innate unless there was no other way for it to be established. In the first place, Locke is not comfortable with the idea of universality.Morality and ethics are dependent on cultures and norms. Besides, the acceptance of innate ideas might challenge a person’s capacity to retain them since there are so many ideas to remember yet the brain could only afford to store enough. There will certainly be issues of which universal ideas and how many of them do we innately possess?As objection to Locke’s arguments, supporters of innatism purport the need for Reason to discover the innate id eas. However to Locke, this is a manifestation of self-contradiction since the primary argument of the opponent is- that innate ideas do not need external source for confirmation. Better yet, are the experiences that provoke remembrance of the innate ideas necessarily the same as well?On a personal note, Locke’s contenders must be delineating between innate ideas, which are the harbinger of Pure Reason therefore making them innate as well and ideas which, out of our experiences as we grow, are either modified and are potentially creating new forms of reason nevertheless corrupted. For instance, even if we think of killing other people as innately immoral, the formation of new cultures and new belief systems may transform this otherwise like when it becomes acceptable in political terms, (i.e. war against terrorism) or anthropological terms (i.e. cannibalism).This is probably why they adhere to Pure Reason- that which is uncorrupted by society’s development and change. Locke could challenge this by saying that there will emerge to be better societies like those which are deviant from modernity or that children must be more expert than adults in conceiving innate ideas. Thus, in discussions of origin of ideas, adherents of innate ideas are on the losing end.How then are ideas or knowledge created? This is somehow presented in Locke’s counterargument on universal assent- such that if ideas are innate, they have to be assented to universally. This calls for differences in ideas that are innate in one person against another. But the need for them to be assented to suggests that there are no innate ideas. People are prone to disagreements and could this be explained by the innateness of the ideas or of their inherent differences?It seems like Locke would rather explain this through varying capacities of people to understand and react to experiences which we encounter or have encountered in the past hence making us susceptible to perceiving disti nct opinions. Knowledge is a result of this interaction among people and whichever prevails is the one, which is rendered more reasonable than the other as a result of more coherent experiences.