The Battle Of The Civil War - 1197 Words

On September 27th 1864, Union forces, under the command of Brigadier General Alexander Asboth raided the small town of Marianna, FL. The battle will be virtually unknown in the history of the Civil War, but its success marked the longest successful incursion of Union troops into Florida (Cox, 2014). This raid had two goals; the first was to rescue the reported Union prisoners and the second was to liberate and enlist any slaves that were found along the route (Calvin, 2014). The prisoners were not located, but more than 600 slaves were liberated along their route (Cox, 2014). The subsequent battle did not last long, with minimal losses on both sides, but led to the decline of the Confederate stronghold in Jackson County. The Union controlled District of Western Florida was commanded by Brigadier General Alexander Asboth and located at Ft Barrancas, Pensacola, Florida. BG Ashbot gained a solid reputation from his previous service in Mississippi, Kentucky and Tennessee, before taking command (Patterson, 2005). After receiving intelligence from sympathetic southerners that Union prisoners were being held in Marianna, he quickly set a plan into action to conduct a raid and rescue the individuals (Cox, 2014). On the morning of September 18th, General Asboth set out with 700 men under his command, which consisted of the 2nd Maine Cavalry, 1st Florida Calvary, 82nd and 86th U.S. Colored Infantries (Calvin, 2014). They crossed Pensacola Bay by ship and then moved acrossShow MoreRelatedThe Battle Of The Civil War1127 Words   |  5 Pagesshaken by the Civil War because some states wanted to separate themselves from this unity that had lasted for approximately 100 years. The American Civil War is a historic affair and one of the bloodiest battles in history of the US (Engle, Krick, 2003). It is considered one of the bloodstained happenings in the history of the US because more than 600, 000 people died. A majority of this number were soldiers. This fatal battle happened between the years 1861 to 1865. The Civil War emerged becauseRead MoreThe Battle Of The Civil War Essay1424 Words   |  6 PagesThroughout the years 1861 to 1865 the American Civil War took place and it is known as Americas bloodiest war. The cause of the Civil war was the debate between free states and slave states over the government trying to prohibit slavery. In 1860 Abraham Lincoln became president of the United States and ran on the platform to keep slavery out of the new unclaimed territories of the United States. Once Lincoln became president seven southern states seceded from the Union ultimately creating the ConfederateRead MoreThe Battle Of The Civil War1666 Words   |  7 PagesThe Civil war was one of the biggest turning points in United States history. The nation’s failure to compromise on the subject of slavery led to an outbreak of war. Battles such as Gettysburg, Vicksburg, and Shiloh led to what we know of today as a free nation. Great technological advancements in weaponry led to mass c asualties among both north and south, often making death inevitable. Those who bravely served and those who were forced to serve lived a life of fear, starvation, and commitment toRead MoreThe Battle Of The Civil War1191 Words   |  5 PagesWhen the Civil War started both sides thought the war would be over by Christmas. But little did they know this small war would turn into the deadliest war in American history. The Civil War was fought between the Confederacy and the Union. The Confederacy was consisted of Southern states that did not agree with the views of the Union states. After years of sectional differences in the United States between the north and south, tension between the states grew and a war between the north and southRead MoreThe Battle Of The Civil War1073 Words   |  5 PagesThe Civil War was a war that was thought to would have lasted no longer than ninety days. After all was said and done, the war lasted more than four years and claimed tens of thousands of li ves of both The Union and The Confederate States. There were several battles fought on Northern and Southern soil, battles that forced bloody mortal combat between brothers in the fight for equality amongst all men. It tested the strength of the foundation that the United States was built upon. The Civil War wasRead MoreThe Battle Of The Civil War960 Words   |  4 PagesHave you ever wondered why the Civil War happened or why it was so substantial to American History? What was the battle that changed it all; that made it the history it is today? Many people have made speculations on the causes of the war and what the major turning point was, but cannot really narrow it down. In James McPherson’s Crossroads of Freedom: Antietam he points out the pivotal moments in American history that led up to and changed the Civil War, so that the reader can get a better insightRead MoreThe Battle Of The Civil War1163 Words   |  5 Pageshad already decided to secede from the Union. Those 7 states started the Confederate States of America, run by their own President, Jefferson Davis. This same issue was the catalyst for the Civil War which started on April 12, 1861. One of the major and well-known battles of the Civil War was the Battle of Gettysburg. It was on this backdrop that Abraham Lincoln delivered a speech that is â€Å"universally recognized by historians and scholars alike as the most famous and most important speech everRead MoreThe Battle Of The Civil War1233 Words   |  5 PagesIt is evident that the Civil War helped shape America into the country it is today. The strong factional division -based on slavery- between the Union and the Confederacy guaranteed certain achievements of both sides. Much of what we consider history today remains a part of the outcome from these multiple bloody battles. Activist John Muir of the Civil War-era stated, â€Å"the traces of war are not only apparent on the broken fields, burnt fences, mills, and woods ruthlessly slaughtered, but also onRead MoreThe Battle Of The Civil War1133 Words   |  5 Pagesfierce battles were fought to secure the rights and freedom of both men and women, irrespective of their religion, gender, and race. Of all of the battles, the American Civil War stands out. Divided into the Union and the Confederacy, the American civil war broke out after the southern states seceded due to slavery that spread in many parts of the country. The Civil War began in the year 1861 and ended four years later. The end result was the Union becoming victorious in 1865. The Civil War was aRead MoreThe Battle Of The Civil War1736 Words   |  7 PagesAbstract: As the first major battle of the Civil War the First Battle of Bull Run was an end to the illusions of a quick war and instead offered a first glimpse into the long and bloody four-year struggle the Civil War would become. In this paper the battle and its many repercussions across the political, social and military spectrum of the Union and Confederacy will be explored. Background: With the formation of the Confederate States and the outbreak of hostilities at Ft. Sumter only a few months

A Lifelong Learner Must Be Highly Motivated - 1607 Words

The undÐ µrlying prÐ µcept of lifelÐ ¾ng learning is that lÐ µÃ °rning is tÐ ¾Ã ¾ importÐ °nt to be left tÐ ¾ schools and univÐ µrsities, and that the rÐ µsponsibilitÃ'Æ' for lÐ µÃ °rning thrÐ ¾ughout lifÐ µ and from life liÐ µs with individuÐ °ls. In this sÐ µnse lifelong learning is sustÐ °inÐ °blÐ µ lÐ µÃ °rning – in that it rÐ µliÐ µs Ð ¾n self-directed individual initiÐ °tives rÐ °thÐ µr that hÐ °nding down of knowledge frÐ ¾m Ð µxperts or a centrÐ °l Ð °uthÐ ¾rity (www.ciea.ch). A lifelong learner must be highly motivated to engage in the learning process and he has to have the necessary confidence and skills. According to Knapper and Cropley (www.ciea.ch) these skills include the fÐ ¾llÐ ¾wing three dimensiÐ ¾ns: ï‚š PÐ µÃ ¾ple plan and mÐ ¾nitor their Ð ¾wn learning; ï‚š LÐ µÃ °rners engage in sÐ µlf-evaluatiÐ ¾n and rÐ µflectiÐ ¾n; ï‚š Ð ssessment fÐ ¾cuses on fÐ µÃ µdback for chÐ °nge and imprÐ ¾vement. As stated above, individuals are responsible to set and aÃ' Ã' omplish their self-mÐ °naged learning goals. Ian Cunningham has argued that some form of Ð ¾verall assessment is necessary for effÐ µctive self-managed learning as it focuses the mind and crÐ µÃ °tes clÐ ¾sure. To be confident and motivated a lifelong learner has to monitor and evaluate his own performance and achievements. Self-SWOT analysis is an useful tool that gives the individual the ability to recognise his strengths and weaknesses and it helps in finding the right direction for change in both personal and professional contexts. This will motivate people to set higher goals, to strive for continuous improvement of theirShow MoreRelatedExamine the Different Methods for Giving Constructive (Practical) Feedback to Learners and Discuss How These Can Motivate Learners.1153 Words   |  5 PagesUnit 9: Mini-essay: Examine the different methods for giving constructive (practical) feedback to learners and discuss how these can motivate learners. Giving constructive feedback is crucial; without it learners cannot learn (Rogers, 2004). When used to emphasise progress rather than failure, it motivates learners, building confidence and enabling them to recognise mistakes as part of a process that brings them closer to their learning goals. It can help both teacher and student to identify furtherRead MoreRole, Responsibilities, and Boundaries of a Tutor1474 Words   |  6 PagesTeaching in the lifelong learning sector encompasses students of many: age ranges, backgrounds and abilities. As a result, the roles, responsibilities and boundaries of the tutor can at first appear to be immeasurable. This assignment will focus upon the role, responsibilities and boundaries of a tutor within the context of teaching in the 16-18 age range bracket. It will reflect upon the needs of learners within my own role on the Study Programme (Learn to Work) at Tyneside Foyer, who have notRead MoreLearners Autonomy and Independence in Language Learning Essay1222 Words   |  5 PagesLately, the concepts of learner autonomy and independence had become important concepts in the area of teaching. The former has become a ‘vogue word’ within the context of linguistic communication learning. Autonomous learning is a technical jargon in education which means accepting responsibility and demanding charge of one’s own scholarship. There are many different learning schemes and factors that contribute to the achievement of learner independence as well. According to Sinclair (2001), learningRead More Factors That Affect Student Motivation Essay2969 Words   |  12 Pageslearner’s environment, personal experiences, personal interests of the student, and self-esteem and self-image. Components such as these weigh heavily on the understanding and importance of learning to the student. These aspects aid in creating lifelong learners. Parent involvement is one of the most influential aspects of student motivation. The parents are the initial teachers of the child before the child goes to school and encounters education through a teacher. If a parent is completely engagedRead MoreLifelong Learning1869 Words   |  8 Pagesï » ¿Lifelong Learning Overview Lifelong learning can be defined as a deliberate continuous process of learning undertaken to increase ones knowledge base, competencies, and skills throughout life. It is not a new idea and was developed in ancient writings, was especially emphasized in the writings of earlier European education theorists like Matthew Arnold and Comenius (Sharma, 2004). The term lifelong education appeared in English language writings about 8 decades ago and many main ideas relatedRead MoreDtlls Doc1375 Words   |  6 Pagesmeeting learner needs within the military environment. It will review some of the five main areas Behaviourism, Neo Behaviourism, Gestalt, Cognitive, Humanist, and how these can be exploited within our delivery of learning and teaching, that the delivery strategy adopted is suitable to meet the needs of our learners with in the military environment, and to make sure the correct resources are available and ensuring the delivery of well-structured lesson. Reece and Walker (2006) discuss learner and learning:Read MoreThe Philosophy Of Education And Education Essay1545 Words   |  7 Pagesthere is no one way to teach education to students. First of all, different techniques are required to teach different subjects and not all students learn well with the same techniques. Some students are visual learners, some are hands on learners, and others are auditory learners. A teacher must realize this, and individualize his/her teaching methods to the best of his/her ability in order to accommodate each student. It is also important for teachers to teach students the research skills so that theyRead MoreChallenges Faced by a Professional Nurse Today1136 Words   |  4 Pagesa way to earn money to support my family, but it is far more than that. It is an opportunity for me to advance and actualize, to give back to the community, to act as an educator, and to participate in a positive way in the lives of others. I am motivated by the prospect of career advancement, health preventation, and the ability to make a difference in lives, often at a time of great stress or concern. My BSN degree pursuit certainly requires many sacrifices: family time, leisure time for study,Read MoreTechnology Based Learning, Assessment, And Teaching1766 Words   |  8 Pagesthere is a direct correlation between the use of technology and improvements in student achievement. Research demonstrates extraordinary success with trying to reengage students who have been struggling with learning. It shows that 98% percent of the learners improve in their learning when exposed to technology-based content. Technology-based learning is pivotal in improving student learning and the collection of data that can be used to improve the education system at all levels. Technology helps schoolsRead MoreStrategies For Lifelong Additional Language Learning Essay4168 Words   |  17 PagesStrategies for lifelong additional language learning The ability to evaluate whether something is worth learning is considered a meta-skill (Siemens et al. 2005). This reference to meta-skill is remiscient of the metacognitive processes involved in learning. Thinking about the learning process is an important aspect as it allows learners to reflect on strengths, areas of improvement and make adjustments to learning plans (Starkey, 2012). Considering the large breadth of material (vocabulary, grammar

The Birth of Sun Paintings Essay Example For Students

The Birth of Sun Paintings Essay Between 1844-6, William Henry Fox Talbot used the title The Pencil of Nature for his set of published prints which featured images of botanical specimens, photograms, still life and landscapes. Photography was very young at the time of the Pencil of Nature; this set being the first published photographically illustrated book. Talbot first investigated the usage of the camera obscura and camera lucida to aid his sketches by tracing the image projected onto the paper through the prism; it was his inability to draw which caused him to experiment with a mechanical method of capturing and retaining an image Leggat, 2000. Through his want to record the everyday beautiful without the need of an artistically skilful hand, came his procession into photography. Talbot saw the results of his investigations not as a collection of random images, but the possibilities he saw for photography, including pictorial, scientific and technical usages Marshall, 2004. Talbot had a scientific outlook and sensational enthusiasm for his calotypes, a paper process which he invented. He saw them as successful outcomes of his intention to fix the image he saw, exactly as he saw it without the recourse of the artists pencil Scharf, p14, but only for a very short time without a fixative. He was recorded in the Fox Talbot Museum as having problems with the salt print fading rapidly, how charming it would be if it were possible to cause these natural images to imprint themselves durably and remain fixed upon the paper. The problem of the disappearing image was later solved by Sir John Herschels invention of fixative. From the plates of the Pencil of Nature, two images that I believe to illustrate the title well are Flowers Leaves and Stem, and Transverse Section of a Stem. The image Flowers Leaves and Stem is a botanical photogram, showing the form of flowers and plants. Talbot did this print by placing leaves and flowers onto paper soaked in sodium nitrate and sodium chloride, making it light sensitive, and positioning it in direct sunlight. After chemical development, the final image is a drawing of flora by the sun. Detail can be seen in some parts of the image where the light has penetrated single petals, offering the subscribers of the Pencil of Nature a slightly different view into the botanical, as the more scientific Transverse Section of a Stem does. Transverse Section of a Stem is a microgram of a stem, created by light passing through the stem slice onto treated paper through the microscope. This is something that people would not see with the naked eye, and not without a microscope, arousing interest in the piece. The image shows both the negative and the positive. The positive was attained from the negative by placing the negative onto a sheet of chemically treated paper, then exposing it to the sun. The result is a directly reversed image of the negative. This was the first process that enabled people to make multiple copies from a negative, unlike existing processes that were one-off shots. Transverse Section of a Stem reflects Talbots scientific approach to photography; what was first made as an aid to drawing continued as an investigation into the sciences and later, an experiment into a new form of artistic expression. Apart from the scientific, Talbot also shows a strong artistic taste. From the Pencil of Nature, it was the more artistic pictures that attracted the most attention Marshall, 2004. Marshall cites Talbot stating a very pictorial sense of view in his review of the Pencil of Nature; A painters eye will often be arrested where ordinary people see nothing remarkable. A casual gleam of sunshine, or a shadow thrown across his path, a time-withered oak, or a moss-covered stone may awaken a train of thoughts and feeling, and picturesque imaginings. Talbot had an affinity to the artistic, and from his want to record the beautiful sprung which I feel is best displayed in The Ladder. .u89cb023377f78fbb660891e7e0ac5a92 , .u89cb023377f78fbb660891e7e0ac5a92 .postImageUrl , .u89cb023377f78fbb660891e7e0ac5a92 .centered-text-area { min-height: 80px; position: relative; } .u89cb023377f78fbb660891e7e0ac5a92 , .u89cb023377f78fbb660891e7e0ac5a92:hover , .u89cb023377f78fbb660891e7e0ac5a92:visited , .u89cb023377f78fbb660891e7e0ac5a92:active { border:0!important; } .u89cb023377f78fbb660891e7e0ac5a92 .clearfix:after { content: ""; display: table; clear: both; } .u89cb023377f78fbb660891e7e0ac5a92 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u89cb023377f78fbb660891e7e0ac5a92:active , .u89cb023377f78fbb660891e7e0ac5a92:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u89cb023377f78fbb660891e7e0ac5a92 .centered-text-area { width: 100%; position: relative ; } .u89cb023377f78fbb660891e7e0ac5a92 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u89cb023377f78fbb660891e7e0ac5a92 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u89cb023377f78fbb660891e7e0ac5a92 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u89cb023377f78fbb660891e7e0ac5a92:hover .ctaButton { background-color: #34495E!important; } .u89cb023377f78fbb660891e7e0ac5a92 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u89cb023377f78fbb660891e7e0ac5a92 .u89cb023377f78fbb660891e7e0ac5a92-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u89cb023377f78fbb660891e7e0ac5a92:after { content: ""; display: block; clear: both; } READ: L. S. Lowry's painting: Waiting for the shop to open EssayThe image is of three men posed in front of a stone storehouse, with a ladder leaning against the wall above the door. The three men, one facing, one side on and the other with his back to the camera, form a triangle in the image. A second triangle is formed between the ladder and the bent shadow of the ladder in the middle of the mens triangle. Thick bare vines creep up the side of the storehouse on either side of the door, framing the subjects. The composition of the image is the key feature; it has been well thought out and is a very pictorial scene, taking after the classical painterly traditions. Before Talbot and the few photographers in his time, scenes such as this would not have been contrived without the hand of an engraver, sketcher or painter. In Talbots Pencil of Nature, the first set of images were accompanied by a Notice to Reader after it was realised that many viewers did not understand what the pictures physically were. In Marshalls review of Pencil of Nature, he cites that the notice read The plates of the present work are impressed by the agent of Light alone, without any aid whatever from the artists pencil. They are sun-pictures themselves, and not, as some persons have imagined, engravings in imitation. He called his prints shadow pictures, sun paintings and sun drawings, and is quoted in Scharfs Pioneers of Photography as stating that they were impressed by Natures hand p15. This is true, to put the process of photography simply. With the help of chemicals, it is light and shadow that is recorded on the roll of film in our camera, and light which allows us to expose the image in printing. Photography is a very common term now, but in Talbots time it was looked upon with fresh eyes and the process explained in words which to us now, seem too wondrous for such a familiar method.

The Righteous Reign How King Asoka Institutionalized free essay sample

The Righteous Reign: How King Asoka Institutionalized Buddhism Essay, Research Paper Colin Wood 630-26-9442 The Righteous Reign: How King Asoka Institutionalized Buddhism Buddhism and Jainism in Ancient and Medieval India Fall 2000 Proferes ? Dhamma saddhu, kiyam copper dhamme Ti? Apasinave, bahu kayane, daya, Dane, sace, socaye. # 8212 ; Dhamma is good, but what constitutes Dhamma? ( It includes ) small evil, much good, kindness, generousness, truthfulness and pureness. ? In the 3rd century BC at that place lived a male monarch described by the historian H.G. Wells as a swayer who stood out? amidst the 10s of 1000s of names of sovereign that crowd the columns of history # 8230 ; and shines about entirely, a star. ? Wells was mentioning to the legendary Buddhist male monarch, Asoka. The exact day of the months of Asoka? s birth and decease are still debated by bookmans even today. However it is by and large excepted that he was born sometime tardily in the 4th century BC or early 3rd century BC. We will write a custom essay sample on The Righteous Reign How King Asoka Institutionalized or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Although Buddhist literature preserved the fable of Asoka, for many old ages at that place was non any unequivocal historical record of his reign. It was in the nineteenth century that these records were provided. Many edicts were found in India, Nepal, Pakistan, and Afghanistan. These edicts were inscribed on stones and pillars and exhibited Asoka? s reforms and policies. During his reign ( c. 265-238 BC ; besides given as c. 273-232 BC ) Asoka practiced his policy of ? conquering by Dhamma ( rules of right life ) . ? The policy was three pronged ; disposal based on Dhamma, direction in Dhamma for the public, and personal pattern of Dhamma by the swayer. The consequences of this pattern were immediately seeable among Buddhist circles across India every bit good as in neighbouring states. The lastingness and significance of these edicts are a testament to the bequest of King Asoka and are still seeable in mundane Buddhist life. I. Administration based on Dhamma Possibly the most dramatic illustration of Asoka? s policy of administrating his sphere based on the Dhamma is his acceptance of Buddhist doctrine after his bloody conquering of Kalinga. Centered in east-central India, Kalinga had late succeeded from the Magadhan dynasty in approximately 321 BC. Shortly thereafter Kings Asoka, in merely his eighth twelvemonth of reign, reconquered the country in a conflict described as one of the most barbarous clangs in Indian history. Purportedly the adversities suffered by the defeated people moved Asoka to give up violent conquering. It was besides about this clip that Asoka spiritually embraced Buddhism. The clip was 261 BC Although Asoka had encountered Buddhism and ? officially? converted the twelvemonth before, it was in 260 BC that he genuinely adhered to Buddhism? s instructions. The first grounds of this true transition is found in and edict released after the war. In it, ? he evinced great compunction at the slaughter he had caused, and expressed the desire to regulate, please and protect his topics harmonizing to Dhamma. ? Asoka? s disposal took several stairss to implement this edict. Regulating harmonizing to Dhamma required Asoka to better the quality of his topic? s lives. He created public Wellss and remainder houses, supported medical assistance for both people and animate beings, and put up commissariats for the same benefits outside his kingdom. Asoka was of all time argus-eyed over his disposal. While he worked to beef up and unify Buddhism, the occasional split was ineluctable. In Asoka? s seventeenth twelvemonth of regulation, differences of sentiment arose among some Buddhism monastics. ? There were many lazy and bad monastics given to evil ways. These wilful sanyasins were a expletive to Buddhism. ? Asoka was upset by this tendency. In order to salvage Buddhism from what he considered a? entire occultation, ? Asoka dismissed many monastics. He so invited the ? thoughtful? monastics to Ashokarama in Pataliputra for a conference. Asoka met with each of the current great instructors of Buddhism and asked them? What did Lord Buddha Teach? ? After long treatment, their ideals? came out clearly and unambiguously. ? Asoka now considered Buddhism stronger as a consequence of this conference. While statute law played a big function in his disposal, Asoka besides relied on persuasion to foster the Buddhist cause. One of the chief virtuousnesss found in his edicts was ahimsa, or? non-injury. ? This thought is a cardinal construct of Buddhism and other Indian traditions. Although Asoka kept his ground forces, he did so merely to forestall invasion, neer for the intent of conquering. One manner he used persuasion to act upon the public was to encourage regard for one? s parents and good behaviour towards friends and relations. Furthermore, good intervention of retainers was encouraged and many game animate beings were protected. The virtuousnesss supported by Asoka included, ? Mercy, truthfulness, sexual pureness, gradualness, and contentment # 8230 ; ? Recognizing that the success of his policy rested with the people, Asoka greatly advanced what was so considered the Buddhist cult pattern of relic worship through the building of tope. Richard Gombrich has argued that the rule point of this pattern was to unify an imperium which was basically divided. The maneuver seemed to hold worked because now there was? a favourable clime for the credence of Buddhist ideas # 8230 ; ? This was likely the greatest part Asoka gave to Buddhism. In fact A.L. Basham has maintained that prior to Asoka? s regulation, ? Buddhism was a comparatively minor factor in the spiritual life of India. ? Possibly a quotation mark conveying the wants of Asoka best expresses his political orientation, ? All work forces are my kids. As for my ain kids I desire that they may be provided with all the public assistance and felicity of this universe and of the following, so do I want for all work forces as good. ? King Asoka undertook an unprecedented effort to commit a faith. However some bookmans have pointed out the Asoka? s edicts bare a strong resemblance to the instructions of Ven. Moggaliputta-tissa, a Buddhist instructor of the clip. Whether King Asoka selected the edicts on his ain or at the advice of his wise man, Ven. Moggaliputta-tissa, no 1 knows. Still it is possible to derive some penetration into the Dhamma of which Asoka approved, whether or non it originated with him. One of the chief points of Asoka? s edicts is that Dhamma is? a quality of a individual, instead than of philosophies or ideas. ? The cardinal transition in the edicts, ( and its merely drawn-out verse form, ? The Sage, ? ) paints a image of the Dhamma as personified in the workss, words, and attitudes of the people who patterns it. Merely if the Dhamma finds concrete look in people # 8217 ; s lives will it last and have value. It was for this ground that Asoka undertook the direction of his public in Buddhist traditions. II. Direction in Dhamma for the Populace India in the 3rd century BC was non a peculiarly human-centered clip. There was ritual animate being forfeit, a immense figure of ignored orphans, the recognized world of underprivileged adult females, and bury impoverished aged. In add-on the tribunals on a regular basis handed down colored sentences based on the Judgess own personal beliefs. Punishment for many offenses was terrible, even to the point of anguish and decease. Asoka set out to compensate what he perceived as unfairnesss, and his primary agencies of making so was to name several high ranking Dhamma Ministers. These curates, ( including his ain boy and girl ) , were sent to assorted parts of his imperium every bit good as to outlying states to? promote virtuousness, look after old people and orphans, and guarantee equal judicial criterions throughout the empire. ? By promoting virtuousness, Asoka did non expressly promote Buddhism. Actually he was tolerant of all? harmonious? spiritual patterns and insured that all of his topics could adhere to whatever credo they so chose. Asoka had such an involvement in the direction of his people that he ordered affairs refering public public assistance to be reported to him at all times. His involvement in the aged and orphans seems to come merely from his want that they suffer no uncomfortableness. In some instances his protection even extended to condemned captives. ? [ T ] hey work among all faiths for the constitution of Dhamma, for the publicity of Dhamma, and for the public assistance and felicity of all who are devoted to Dhamma. They work among the hapless, the elderly and those devoted to Dhamma # 8212 ; for their public assistance and felicity # 8212 ; so that they may be free from torment. They ( Dhamma Mahamatras ) work for the proper intervention of captives, towards their unfettering, and if the Mahamatras think, ? This O Ne has a household to back up, ? ? That one has been bewitched, ? ? This one is old, ? so they work for the release of such captives. They work here, in outlying towns, in the adult females # 8217 ; s quarters belonging to my brothers and sisters, and among my other relations. They are occupied everyplace. These Dhamma Mahamatras are occupied in my sphere among people devoted to Dhamma to find who is devoted to Dhamma, who is established in Dhamma, and who is generous. ? This ardor was for neither personal nor political addition. The lone glorification he sought, harmonizing to Asoka, was for holding led his people along the way of Dhamma. The Rock and Pillar edicts issued by Asoka were non indiscriminately placed nor indiscriminately ordered. They were set up to portray a peculiar message, with the arrangement and order reinforcing and beef uping this message. One edict in peculiar, the Bhabru Rock Edict, explains how Dhamma can be carried on throughout clip. The edict, ? That the True Dhamma Might Last a Long Time, ? explains the thought nicely. The rubric of the first transition, the Vinaya samukase, explains that the rules of Buddhism are unconditioned. They arise of their ain agreement, they are inexplicit. Furthermore this means that whether or non a Buddah arises to? rediscover? these virtuousnesss, they are valid in and of themselves. The 2nd transition, ? The Traditions of the Baronial Ones? , emphasizes the thought of clip, a repeating subject throughout Asoka # 8217 ; s choices. It relies on the yesteryear to demo how venerable, tried, and pure the traditions of the Dhamma are. The four treatments on? Future Dangers? show a warning # 8212 ; it is imperative to pattern the Dhamma as shortly as one encounters it. By no agencies should the pattern be put off because there is no warrant that opportunities for pattern will be in the hereafter. These dangers can be interrupt down into two classs. The first set of dangers include? decease, aging, unwellness, dearth, and societal convulsion in one? s ain life. ? The 2nd class of dangers centres around the? faith? of Buddhism itself. Chiefly, that Buddhism will disintegrate or pervert as a consequence of improper exercising by its practicians. ? When those who are supposed to pattern it ignore the baronial traditions and instructions, and alternatively do many unseemly, inappropriate things merely for the interest of stuff comfort. ? The point of these transitions is to give a sense of urgency to the pattern of Buddhism, so that an attempt will be made to take advantage of the instructions while one can. The following transition, ? The Sage? is a verse form which presents the ideal of interior safety, ? an ideal already embodied in the lives of those who have practiced the faith in full. ? It stresses that true felicity comes non from relationships, but from the peace gained in populating a lone life, bing off alms and free to chew over in the wilderness. The 5th transition, ? Sagacity? analyzes the ideal presented in? The Sage? into three qualities ; organic structure, address, and head. ? Sariputta # 8217 ; s ( Upatissa # 8217 ; s ) Question, ? the 6th transition, shows these ideals in action. Ven. Assaji? merely by the graciousness of his mode, inspires Sariputta the roamer to follow him ; and with a few will-chosen words, he enables Sariputta to derive a glance of the Deathless. This is therefore no empty ideal. ? While the 5th transition best expresses the end of developing one? s actions in organic structure, address and head, the 6th transition contains what is considered to be the most compendious look of the Four Noble Truths ; agony, its cause, its surcease, and the way to its surcease. The last transition, ? Instruction manuals to Rahula, ? demo how these ends may be realized by concentrating on two chief qualities # 8211 ; truthfulness and changeless contemplation. These qualities underlie every facet of Buddhist pattern. The thought of the transitions combined is meant to animate Asoka? s topics. Although the early transitions portray the monastic as the ideal, the message as a whole show that pattern in Dhamma physiques upon the qualities in everyone # 8212 ; the ballad follower and the monastic ; work forces, adult females and kids. The message besides emphasizes once more the subject of clip, or more suitably, the eternity of the Dhamma. ? Whoever in the yesteryear, hereafter or present develops pureness # 8212 ; or sagaciousness # 8212 ; in idea, word or title, will hold to make it in this manner, and this manner merely. There is no other. ? Asoka? s edicts show something of the educational scheme Asoka recommended for the usage of his Dhamma functionaries, both Buddhist and non-Buddhist, to do the Dhamma a world in their lives. Asoka? s edicts follow a form to affect on their hearers foremost that the ideals of the Dhamma are dateless and well-tested, and that there is a demand to encompass them every bit rapidly as possible. Then they analyze the ideal, present a image of it in action, and terminal with the basic rules for seting it into pattern. This attack lucifers Asoka? s three pronged attack to regulating based on the Dhamma. III. The Personal Practice of Dhamma by the Ruler Buddhism was possibly the most influential force in Asoka? s life. Asoka viewed his reforms as being portion of the responsibilities of a Buddhist. Although he tolerated most faiths, he however hoped that his topics would follow Buddhism for themselves. Asoka undertook several pilgrims journeies to Lumbini and Bodh Gaya to distribute the word of Dhamma. He besides sent monastics to assorted parts in India and beyond with the same intent. Asoka? s committedness to Buddhism was such that he familiarized himself with sufficiency of the sacred texts to urge some of them to the cloistered community. Some bookmans have advanced that Asoka had a simplistic position of Dhamma. Their claim, that the edicts say nil about the philosophical facets of Buddhism. The intent of the edicts nevertheless was non to advance philosophical discourse among the monastics, but instead to inform and educate Asoka? s topics, ? to promote them to be more generous, sort and moral. ? As such, there was no ground for Asoka to dig into the deep doctrine underlying Buddhism. Asoka was concerned with being an decision maker and a Buddhist more than a beginning of original Buddhist penetration. He took? as keen an involvement in Buddhist doctrine as he did in Buddhist pattern. ? Another illustration of Asoka? s personal attachment to Buddhist rules can be found in Asoka? s tribunal. Prior to Asoka, hunting was normally accepted as the royal athletics. In conformity with his ideal of non-injury, Asoka replaced this pattern with a pilgrims journey to sites associated with the Budda. It was during some of these pilgrims journeies that Asoka erected his edicts and harmonizing to some, even erected the original 10 tope said to incorporate relics of the Budda. Furthermore, Asoka demanded that his full royal family become vegetarian. The Brahmanical pattern of carnal forfeit was prohibited in the capital, and a big figure of animate beings enjoyed protection, similar to the endangered species Torahs of today. Asoka has come to stand for the ideal Buddhist sovereign. He combines the leading qualities of a strong leader with the compassion of a saint. The edicts of Asoka are testament to a criterion of morality seldom seen throughout history. The way which led Asoka into the pages of history started with his disposal based on Dhamma. Administration nevertheless is non plenty to convert a public and transform a faith. Asoka realized this and took the following logical measure, educating his people in the Dhamma. Once once more though Asoka knew that any motion is merely every bit good as its leader. That is why Asoka so reverentially adhered to Buddhist rules in his ain life. Insight and inspiration. Reverance and regard. These ideals led Asoka to illustriousness and Buddhism to the rank of? universe religion. ? In visible radiation of current political state of affairss around the universe every bit good as in the United States, a swayer like Asoka could be merely what our clip needs # 8212 ; a uniter. Babb, L.A. Absent Lord: Abstainers and Kings in a Jain Ritual Culture. U of Cal. , 1996. Dundas, P. The Jains. Routledge, 1992. ENCYCLOP? DIA BRITANNICA. Britannica.com. Asoka hypertext transfer protocol: //www.britannica.com/bcom/eb/article/7/0,5716,10007+1+9884,00.html? kilowatt =asoka North Park University History Department, History Department. Asoka Rock and Pillar Edicts. hypertext transfer protocol: //www.campus.northpark.edu/history/Classes/Sources/Asoka.html That the True Dhamma Might Last a Long Time hypertext transfer protocol: //cambodianbuddhist.org/english/website/lib/modern/asoka.html Ven. S. Dhammika. The Edicts of King Asoka An English rendition hypertext transfer protocol: //www.cs.colostate.edu/~malaiya/ashoka.html

Critque The Efficiency Of Of FDRs Administration At Alleviating Essays

Critque the efficiency of of FDR's administration at alleviating the suffering of the great Depression FDR truely tried to help the people and wanted to make a change. He was mostly successfull with his New Deal Program. Each Program helped a different part of the the country and its people. Focusing only on some programs which were in the long list of programs in the New Deal program, it shows that it helped. The FHA or better known as the Federal Housing Administration helped people at that time who were in a middle class position and wanted to build or buy a new home in a secure manner. The adminstration was formed to insure long-term home mortgages and offered benefits to both middle class home buyers and lending institutions from which the borrowed their money to pay for the house. It guaranteed that loans would be secured by banks. This helped the housing idustry so much, causing new homes to be built and vacant ones to be inhabitted once again. Keeping this in mind there no question if it was beneficial. Building new homes also helps the wood, paint and tool industry. Skilled workers are needed, and unemployment goes down. This also helped the economy, the people and the lending institutions in the long- run. The FHA was incorporated into the new Deapartment of Housing and Urban Development also known as HUD. The Office continued its role as mortgage guarantor and widened it area of responsibilty to include mortgages lent to the owners of multifamily dwellings and to public housing authorities as well as individual homeowners. Focusing now on another program called the SSA also called the Social Security Administration. This program is the most known program from the New Deal program today. And we know that is was without question successfull. It secured people's earned money so when they retire they still get money and don't starve. It not only helps the people but also helps the government. The government takes the money and invests it in secure investments or works with it in a different way and gets money from the intrest of the money that the government doesn't owe. Today the government has many problems with the social security but inspite that this program is now 62 years old, and it must have been successfull to be still in action

New Technology essays

New Technology essays There was new technology released on Monday by Intel Corporation. It was a trio of new chipsets intended to make the richness and speed of digital media, gaming, and broadband for its Pentium 4 and Celeron processor users much better. They are trying to find ways to stay in the market with chipmakers. Intels new lineup, comes at a time when this semiconductor company is struggling to keep its chipset revenue from taking a deeper nosedive. It includes the Intel 845G, 845E, and 845GL, all with built-in graphics and faster data transfer capabilities. The 845 and 845GL are intended for Intel's Celeron processor, whereas the 845G is aimed at more business PCs and home PCs with Pentium 4 processors. This trio of chipsets is already available on the retail market. The chipsets include Hi-Speed Universal Serial Bus (USB) 2.0, a data transport technology that enables faster connections to digital devices and increases bandwidth up to 40 times more than the average USB 1.1 interface. With this type of technology, you can see that Intel is trying to stay alive in a market where even they arent having much luck. Intel is trying to meet the current popularity of digital devices. This includes digital cameras, which balances the overall platform performance of the Pentium 4 processor's speed and makes it easier for users to edit and play digital video, view and edit family photos, handle larger digital files, play games, and listen to music. This will help to reach, gamers and home PC users. All of Intels new chipsets enable surround-sound capabilities with 20-bit audio. Intel has integrated graphics called Intel Extreme Graphics with the Intel 845G. Additionally, USB 2.0 enables users to burn CDs six times faster than normal, and back up data 11 times faster. This will help Intel to grab a share of that market with their new product. Intel has some interesting estimates t ...

Study Guide Essay Example | Topics and Well Written Essays - 1000 words

Study Guide - Essay Example Many scholars think â€Å"Q† is important since they believe that the similarity was not coincidental and that it came from divine inspiration. H) The gospel of Matthew written by a Jewish scribe, however, some people believe that the book written by Mathew. It’s estimated that the book written in the 60’s. The purpose was to show that Jesus was the Messianic king. The gospel of the mark was written by peters interpreter. Some scholars believe the author was peters secretary. It is estimated that the book was written in the late 50s or early 60s. The purpose of the book was to show that Jesus was the Messianic servant. The book narrates the life of Jesus from when he baptized to his resurrection. The book of Luke written was by a gentile Christian in the 60 AD. The purpose was to show that Jesus is the universal savior. The book contains details of the events of the life of Jesus from birth to his ascension. I) The book of Acts was written by Luke. J) The basic p attern of the narrative structure within the book of Acts is paradigmatic. K) The book of Acts was written around the 62-70 AD. The book is believed to be written by Luke who was a gentile. The book was written to Theophilus. The word Theophilus means the one who loves the God. Therefore, the book was written for anyone who loves God (Rock and Anna 64). The main theme in this book is the significance of the Holy Spirit. L) Peter was one of Jesus disciples who denied Jesus three times. M) Paul was a follower of Jesus who preached the gospel to all nations. N) John was a disciple of Jesus. O) The gospel according to John was written to prove that Jesus was the son of God. The book was written by John the son of Zebedee. It was written around 85-90 AD. The book was written for the new believers and seekers. The main theme in the book of John is the revelation of God to man. P) Jesus turned water into wine, healed the noble man’s son, healed the man at the pool, fed the 5000, wal ked on water, healed the blind man and raised the dead. These were important to show that he was the son of God. Q) An epistle is a letter that was written to a person or a group of people. R) Who wrote the epistle? Who was the epistle addressed to? S) The book was written by Paul to the Galatians. It was written about 49 AD. The main theme is about faith and that people should believe in Jesus so to be accepted into the kingdom of God. The book was written to rubbish the claims of Judaizers who believed that Christians should follow the Jewish laws. Question 2 A) This one of the most popular Bible verses in the world. The verse shows the love that God has for humankind. That is why God sacrificed his only son. The verse also goes on to say that whoever will believe in the son of God will have eternal life. It, therefore, promises eternal life to the people who will follow the teachings of Jesus Christ. B) This verse is all about love. It speaks of the importance of love in the chur ch. Loving one another is not optional but it is a command from God (Rock and Anna 89). It also stresses on the importance of loving one another regardless of whether one is a Christian or not. We all should love one another. C) The verse goes to show that Jesus performed many miracles that are not documented in the bible. The miracles go to show that Jesus is the son of God. This is the main purpose why the book of John was written to show that indeed Jesus is the son of God. D) Faith brings Christians together and in the eyes of Jesus we are one

Marketing Management. Basic principles Essay Example | Topics and Well Written Essays - 2000 words

Marketing Management. Basic principles - Essay Example Marketing management is the main management process focusing on satisfying customer requirements by identifying needs and wants and developing products and services to meet them. Marketing managers are responsible for defining, writing and producing promotional materials to support the exchanges. Marketing managers also works with the accounting department to analyze the profits generated to the firm from various product lines and customer accounts. Marketing management and communication in open system involves the planning, execution and controlling of marketing of the products internationally with value to the customers with no restrictions imposed on the import and export of the products and services within the countries. Open system in marketing management helps to analyze the needs and wants of the customers considering the whole population and because of which it does not requires any external maintenance. Its maintenance goes by itself with throughput of resources from the environment. From the above reasons, it is evident that marketing management is necessary for an organization to successfully reach the customers with their high value products and services. ... The marketing management is necessary for a company for the following reasons. It results in systematic futuristic thinking by the management since it focuses mainly on customer wants and needs It finds the way to have better coordination of company efforts It develops better performance standards for control It helps in sharpening the objectives and the policies of the company It strengthens the company for being prepared better for the sudden new developments It involves managers who have a vivid sense of participation From the above reasons, it is evident that marketing management is necessary for an organization to successfully reach the customers with their high value products and services. When the customer's perception of value varies from year to year or time to time, it requires managing the marketing process of an organization with the changing perception of value of the customers. In general, the marketing environment foresees several threats and forces outside marketing that affects the organization's ability drastically in developing and maintaining long term relationships with its targeted customers. Marketing management helps to develop an overall strategy for long run survival in the market and growth. This study of marketing management is much essential for any organization before it establishes the marketing management in order to have long run survival in the market with the customers. 3. Limitation of the study: Marketing management for a company is an on-going process for a company since it focuses mainly on customer wants and needs which will never be stable. This study on marketing management is limited to few areas. The scope of the study is listed below. The study is based on the marketing management and communication in open

Two Families Essay Example for Free

Two Families Essay In the Godfather we have the family as an organized crime syndicate, in Boyz in the Hood, we have African American referring to each other as brothers. I got the title for this paper because that is the biggest similarity in between the two movies, the family connection. The Godfather is a classic film making 3rd in the AFI’s top 100 movies of all time. One of the reasons it is a great and compelling movie is that it focuses on the realities of an alternate world where people have to make dramatic choices every day. It does this without trying to politicize the movie; it shows the struggles of a crime family in a fight for their literal life. Boyz in the Hood is a very political movie and that is its downfall. While it pretends to be interested in the welfare of the family, mostly the son, and African Americans in general, it posits many positions about race that are absolutely ridiculous. In the movie the father blames white society for all of the problems of the black race, including liquor stores and gun shops. I guess I just haven’t heard yet how the government subsidizes these. When talking about drugs he says, we don’t have the resources to bring the drugs here, we don’t have airplanes and ships. Somehow Columbians are now responsible for the African American plight. I’m sure that Columbian’s can’t get sleep at night because they are worried about how to bring African Americans down, that is the only rational explanation for what is happening. Contrast this to The Godfather and you see they never blame white men for their problems. There is a few times that they are called negative names, and the story in the beginning, where the undertaker asks to have his daughter’s attack revenged, he never says that they did what they did because he was Italian. It could have been because of that because the attackers were implied to be white, but it was never mentioned. I think it was interesting that one of the sons was adopted and not Italian. There is an implication in this that although the Mafia is largely an Italian organization, it does not discriminate against some races, although the use of the work â€Å"nigger† by Sonny does show negative attitudes towards those people. He says this when he says that they should sell drugs just to African Americans. The reasoning was because they wouldn’t get in as much political trouble. This seems logical and is a much better explanation than that there is a conspiracy against African Americans. This is not an acceptable situation either, and we need to focus on bringing all of America together rather than tearing America apart. I am reminded of the quote by John Donne from Meditation XVII of Devotions Upon Emergent Occasions. No man is an island, entire of itself; every man is a piece of the continent, a part of the main. If a clod be washed away by the sea, Europe is the less, as well as if promontory were, as well as if a manor of thy friends or of thine own were. Any mans death diminishes me, because I am involved in mankind; and therefore never send to know for whom the bell tolls; it tolls for thee. For if the plauge of rasism blinds the eye to injustice, is it not in some way my innocence that cries to the heavens for justice. Is this to be cured by the isolation of a race from those who are percieved to have caused the injustice? No, it is caused by communication in between two two races, because communication casues understanding. The other key ingredient is personal responsibility. The main character in Boyz in the Hood acepted personal responsibility and was able to espace the circle of violence that plauged the comminity. It also seems like the Maifa was more concerned with power and the ability to do business than to be upset by petty arguments. In Italy Michael noticed there was no young males and his bodygaurd said it was because of the vendettas. It seems like we can all learn from this another lesson from â€Å"For Whom the Bell Tolls,† when you participate in voilence you are the person who will suffer the most, because there is always repercusions of your actions. In The Godfather the enemies were the same as they were, they were organized criminals. In Boyz in the Hood it was much the same. I wonder if they think about the similarities in the oposing gangs, and if that has any effect on them. The best thing that either could do would be to join forces with their adversaries and put away petty differences, although this would mean a loss of control by the leaders of the gangs/families. Both were torn apart not by outside forces, but by their own kind. It seems like in The Godfather at least they were honest about that. They realized that their biggest opponent was the organizations like them. They knew that the only thing they would understand was violence. The Godfather didn’t want Michel to have the same life he did, but in the end he was more violent that what the Godfather was. It was a payback for the life he led, and was probbably worse for him than any personal repercusion he felt. There are two families represented here, two of a whole miriad of families that we have in the United States. The families have different colors, different religons or none. The families have different values. Sometimes the colors and values are different in a single family. Most of the time there is no violence, although most families have their black sheep. When we become a single familiy a lot of the problems we face will be gone. This wont happen by blame, but understanding. A movie like Boyz in the Hood should have helped create that understanding, but it fell on its face blaming eveyone and increasing the gulf in between black and white. Works Cited Print Sources Donne, John, Meditation XVII of Devotions Upon Emergent Occasions. 1624 Web Site American Film Institute’s web page. 2006. American Film Institute. April 11, 2007. http://www.afi.com/tvevents/100years/movies.aspx.

Variance Analysis As A Tool For Effective Planning Accounting Essay

Variance Analysis As A Tool For Effective Planning Accounting Essay Abstract This project analysis the significance of variance analysis as a tool for effective planning in flour mills industries the project view planning variance analysis and standard costing primary and secondary are used. The use of primary data was heavily relied upon via questionnaire administered, the research adopt simple percentage in testing research Hypothesis. The finding of the project show the significant variance analysis in providing information to management to meet the objectives of an organisation. On the basis of the findings the projects finally offered some recommendation aimed at improving the efficiency and effectiveness of variance analysis information. table of contents Title page Declaration page Approval page Dedication page Acknowledgement Abstract Table of content Chapter one introduction General background of the study Statement of the problem Objectives of the study Research hypothesis Significance of the study Scope of the study Limitation of the study Definition of key terms Chapter two Literature review Variance analysis The purpose of variance analysis Responsibility for variance Making variance analysis more useful Planning 2.5.1 Types of planning 2.5.2 Long term (strategic) planning 2.5.3 short term (tactical) planning Advantages Disadvantages Standard costing 2.8.1 the basic steps involved in standard costing techniques 2.8.2 objectives of standard costing 2.8.3 the benefits of standard costing chapter three Research methodology Introduction Population of the study Sample size Sampling technique used Method of data collection Method of data analysis Chapter four Introduction Data presentation Data analysis Test of research hypothesis Chapter five Summary Conclusion (findings) Recommendations Bibliography Appendix Chapter one General background of the study introduction The survival of any organisation is dependent upon its decision to achieve its desired objectives. A definitive guide to management decision is information. Manage net need information for planning a2nd control for decision making. Accounting is of great importance to all levels of man agement and without accounting there would be stagnation and confusion which in extreme cases may lead to a complete break down of the system. (Kalu, 2002) in todays business environment, the development and use of information especially management accenting information is a critical factor in the effective management of an organisation. Management inform nation is not only concerned with the provision of financial information about cost and revenve it is also in response to the changing environment involved in the provision of non-financial information about productivity quality and other key success factors for the organisation. To ensure effective use of vaciance /analysis for planning the information provided by the management accounting system must be relevant, timely, complete, reliable, objective and under stardable amongst others. Statement of problem Effective planning of variance analysis has been playing a greater role as a tool of corporate survival especially in the present day complex business environment where having the best information is the key to success. Therefore the problem of the research work includes Non-Implementation variance analysis which may cause in effective planning in the flour mills industries. These problem necessitate the flour mills industries. objectives of the study The following are the objective with the study was conducted. To analysis how variance analysis assist in effective planning, that is how it helps in determining future prospers and objectives. To examines the efficiency and effectiveness of variance analysis. By looking into how it maximized wealth or production and minimizes wastage for the producing of expected out put and achievement of desire objective of the organisation. Research hypothesis For the power of this research, the following hypothesis were formulated and tested, H0 valance analysis would serve as a tool for effective planning. H1 valance analysis would serve a tool for effectine planning Significant of the study The significance of the study includes:- (To provide a successful way in which management would achieve their organisational objective through proper planning and sound control in the process of making decision by careful forecasting of future objective and maximizing or boosting of out put and avoiding or minimizing was tape for the achievement the organisation goals and objectives. Scope of the study/research The scope of the study cover the flour mills industries in Nigeria with particular reference to BUA Flour mills Nigeria Limited, Kano. This company is choose to be the case study out of the flour mills companies in Nigeria. Finding obtained there from were generalized on all flour mills companies in Nigerian. This is due to the fact that they belong to the same industry having Uniform method of preparation or modes as well as being guided by the same law status. Limitation of the study In the course of conducing this research work, making constraints were encounter which is beyond the control of the research due to their intensive nature. And gives the researcher tough time, among of which is sufficient time; inadequate time factors contributed to the smooth running of this researcher work. Also financial constraints is the key factor that contributed major by. Inadequate money given the researcher a very hard time in getting enough data. Other activates such as lecture time assignment and what have you contribution getting enough data for this research work. Definition of key terms Analysis:- this is the detailed study or examination of some thing in order to understand more about it. Decision:-This is a choice or judgment that you make after thinking and talking about what is best thing to do. Efficiency:- The quality of doing something well with no west of time or money. Effective:- This refers to producing the result that is wanted or intended, that producing a successful result. Management:- The act of running and controlling a business or similar organisation. Organisation:- A group of people who from a business etc together in order to achieve a particular aim. Planning:- his is any arrangement for closings using or achieving something in the future. Variance:- This refers to the amount by which some thing changes or is different from something else. Chapter two 2.0 literature review definition 2.1 variance analysis (lucey, 2006). The term variance is revelry used on its own. Usually it is qualified in some way, for example, direct material cost variance, direct labour efficiency variance and soon. The process by which the total difference between standard and actual costs is sub-divided is known as Variance analysis which can be defines The evaluation of performance by means of variances, whose timely reporting should maximises the opportunity for managerial action. (Dandago Tijjani, 2005): variance may be define as the difference between the Actual and standard cost while variance Analysis:- is the process of analyzing variance by sub-dividing the total variance in such a way that management can assign responsibility of off standard performance. Variance arise form differences between standard and actual quantities and / or differences between standard and actual price. These are the course of variance the reason for the difference have to be established by management investigation. Variance may be adverse, i.e. where actual cost is greater than stranded or they may be favorable i.e where actual cost is less standard. Alternatively they may be know as minus or plus variance respectively. 2.2 the purpose of variance analysis The purpose of variance analysis is to provide practical pointer to the causes of off-standard performance so that management can improve operations, increase efficiency ultilise resources more effectively and reduce costs it follows that overly elaborate variance analysis which is not under stood, variance that are not acted up on and variance which are calculated too long after the event do not fulfill the centre purpose of standard costing. 2.3 responsibility for variance ideally, variance should be detailed enough so that responsibility can be assigned to a particular individuals for a specific variance. Cost control is made much more difficult if responsibility for a variance is spread over several managers in such circumstances it is all too easy to- pass the back. 2.4 making variance analysis more useful it is not sufficient merely to be able to describe and calculate variance to make variance analysis in to a useful aid to management it is necessary to probe and investigate the variance and the data used to calculate them. Typical questions which should ask are follows. Is there any relationship between the variance? For example, there may be pleasure in observing a favorable material price variance caused by the purchase of a job lot of material, but if this favorable variance is more than offset by adverse used and labour variance caused by the poor quality material, then there is little cause for rejoicing. Can further information than merely the variance be provide for management? Remembers, Variance analysis is but a means to an end. Management task is to find the reason for the variance and to take action to bring operation into line with the plan. Is the variance significant worth reporting? This is an importance matter for both the accountant and the manager and the ways of assessing the significance of variance are death with. Are the variance being reported quickly enough, to the right people in sufficient or two much detail with explanatory notes? 2.5 planning ack off (2001) as cited in Drury (2005) defined planning as the design of a desired future and of effective ways of bringing it about planning is any arrangement for doing, using or achieving something in the future (Dandago Tijjani 2005:p305). It is the establishment of objective and the information, evaluation and selection of the policies, strategies, tactics and actions required to achieve these objectives (KMA)to pandey (2004:) Planning is statement if what should be done, how it should be done, and when it should be done. It is the design of a desired future state of an entity and of the effective ways of bringing it about. Planning establishment enter prises objectives and cletermines the future course of actions for accomplishing of those objectives planning gives manager a warning f possible fature crises and enables him to avoids having to take uncalculated decision. Malomo (1999:2)Planning is a feed forward process to reduce uncertainties about the future the process of p lanning is based on the conviction that management has the capability of planning its activities and conditioning the state of the firm that determines its destiny. The task of planning the firms activities involves the entification of relevant variable controllable and non-controllable (pardey, 1994:8). Kalu (2001) as cited in onah (2001) state a sound planning is that which is capable of achievement, the chances of achievement will be enhance if they people responsible for the execution of the plan can claim collective responsibility of its information. The formulation of the plan relies upon information from many sources, both internal and external to the organisation. Information for planning includes cost and financial data amomst others (lucey 2006) The management account can make a valuable contribution in the planning stage by preparing studies covering past performances, product mix, capital expenditure and by analysing cost-volume profit relationship cash flows etc 2.5.1 types of planning the are basically two types of planning: long term planning and short-time planning. 2.5.1 long term strategic planning sizes (1989) cited in Drury (2000:545) defined long term planning as a systematic and formalized process for purposely directing and controlling future operations towards desired objectives for periods extending beyond one years it the formulation, evaluation and selection of strategies for the purpose of preparing a long term planning of action to attain objectives (ICMA). The span covered by long term plan depends on the organisation, the industry in which it operates and the particular environment involved. The periods involved may be 3, 7, 10 or 20 years. The process of corporate planning is a detailed part of the management. (Lucey 2006). 2.5.3 short term (tactical) planning for operational purpose, it is necessary for the organisation to concert its long range planning to sections, functions and departments. (Lucey 2006) ICMA defines short-term planning as Planning the utilization of resources to achieve specific objectives in the most effective and efficient way. Those part of short term plan that monetary values van be attached becomes budgets (Lukey, 1996:270) this bring the issue of budgeting as an instruments of planning Advantages 2.6 1- The comparison between standard and actual reveals the variation so that management can at once take advantages of prime of exception concentrating its attention upon these factors which have not proceed according to plan. 2- Carefully planned standards are an aid to more accurate budgeting. 3- Variance analysis can provide a way of motivation to managers to achieve better performance. However care must be taken to distinguish between controllable and non- controllable cost in variance reperting. 4- It provides a basic for comparison between one period and another (i.e using common denominator). This is particularly true of that standard cost system which uses as its basis an index figures for comparing other figures with it. 2.7 disadvantage Deciding how to incorporate inflation into planned units cots. Agreeing a short-time labour efficiency standard (currant attainable or ideal). Deciding on the quality of material to be used, because a better quality of material will cost more, bat perhaps reduce material wastage. Estimating material princes where seasonal princes vacation or bulk purchases discount may be significant. 2.8.1 standard costing adeniyi A. Adeniji (2008) sees the word standard cost represents an estimated or a predetermined total cost product permit for an organisation. The process of estimating the total cost of production permit is described as standard costing technique if the estimated total cost of products for a big organisation is based on the total unit produced then; the procedure is described as budgeting system. Standard costing technique therefore represents and integral part of management accounting control technique which will also include budgeting system and responsibility accounting statement. Standard costing technique many either be viewed from the perspective of marginal costing technique or absorbtion costing technique. By relating standard costing technique with marginal costing technique, variance analysis will be determined on the total relevant costs of products excluding fixed over head. But if it is viewed in the context of absorption costing then variance analysis will involve the total cost of product to the organisations. 2.8.2 the basic steps involved in standard costing technique identify the long term corporate objective of a business outfit. determine the short term achievable objective from the corporate objective. conduct a research or a market survey to identify the specific needs of consumers. design a particular product or service that will be used to satisfy the need of the consumer. obtain top management support for the standard costing technique. identify the quality as well as the quality of raw material required in a unit of the product. estimate normal loss in the course of production. identity labour rate per hour together with the standard hour required in producing a unit. 2.8.3 objectives of standard costing to provide a basis for estimating to provide guidance on possible ways of improving performance. to provide a formal basis for assessing performance and efficiency. to assist in setting standards. to control costs by establishing standards and analysis variances. to enable the principle of management by exception to be practised at the detailed operational level. to motivate staff and management. to assist assigning responsibility for adverse variance of (non-performance) in order to correct deficiencies or to maximise the benefit associated with favorable variance. 2.8.4 the benefits of standard costing standard costing provides a consistent base where by performance may be measured on the basic of what an item should cost or how much should have been produced, on the basis of the expected levels of activity. It provides a method whereby labour and overheads can be consistently recovered and charged into stock. It provides of control for buying. Usage and efficient work levels. In setting up standards, management can reappraise activities to ascertain if they are being done in the most effective and efficient way. It creates an atmosphere of cost-consciousness amongst all levels, motivation staff and wokers to see if there is a better way of performing a particular task. By cresting a realistic target, it motivates staff and operatives to achieve or better the standard laid down. It is recognisable method of performance monitoring through variance analysis motivating investigation into causes of shortfall and improving methods and procedures for the future. It provides a recognisable basic for budgeting forecasting planning Chapter three Research methodology 3.0 introduction Methodology is very important aspect in the research project it is a way by which the researcher follows in order to obtain relevant information as regards the research project it will enable the reader to under stand the basic methods and procedure used in acquiring the data for conducting the research work. 3.1 population of the study The population considered or the purpose this researd in work is the flour mills industries. 3.2 sample size a sample is that portion of a population which is studies closed in order to gain some knowledge or make generalization about the population it represents. The sample size for this study is flow mills Nigerian limited kano. 3.3 sampling techniques used the sampling techniques used in the selection of sample for the study is the convince sampling technique. Conveniences sampling is where the researcher simply get information or data conveniently without any land ship, that is he simply choose the closest person, institution or organisation as respondents in order to save time and money. 3.4 method of data collection The method employed in the collection of data for this study is primary and secondary method. Source:- is the texts books, journals, consulted for the purpose of this research work. Primary source:- Questionnaire were used to collect relevant information or data form the case study 3.5 method of data analysis the method the researcher use in analysis the data collected is presentation of data in a tabulation form to permit analysis and inference. And simple percentage is used to test the hypothesis. Chapter four Data presentation, analysis and interpretation 4.0 introduction in the chapter, the researcher would summarized all the data collected through the questionnaire administered and present them in table form to permit analysis and inferences. 4.1 data presentation the research dispatched (14) questionnaire, out of which (11) (73.33%) were returned while (3) (26.67%) were not the questionnaire contained one structured questions and open ended questions. The data would be tabulation and grouped. 4.2 data analysis the data is analysed below: table (1) gender Sex Frequency Percentage Male 9 80% Female 2 20% Total 11 100% Source: Questionnaire Administrated 2009 The above table show that only (2) out (11) respondent are female while () the male are (9). This shows that its gender bras since most of the information would be getting form the males since they are the highest respondents. Q2: Has your company adopt variance analysis as a tool? Table 2: responses Responses Frequency Percentages Yes 11 100% No 0 0% Total 11 100% Source: Questionnaire Administered, 2009 100% say yes while no negative responses. Form the above responses it is apparent that the company is adapting variance analysis as a tool for effective planning in adveing set goals. Q3 Does variance analysis have any significances to management? Table 3 Response Responses Frequency Percentages Yes 11 100% No 0 0% Total 11 100% Scarce: Questionnaire Administered 2009 Obviously, the table above shows that 100% shows that all the respondents answered positively. This implies, variance analysis provide a way of motivation to managements to achieve better performance towards realising the companys objectives. Q4 if yes state the significances Types of significance Frequency Percentages Planning 7 35% Control of operations 5 20% Forecasting cash flows 3 10% Monitoring performance of management 2 5% Cost of ascertainment apportionment and reduction 3 10% Fixing price 4 15% Product costing 6 25 Source: Questionnaire Administered, 2009 These are some of the significance of variance Analysis to management given by the respondents. The above signifies that panning, control of operation, price fixity and product costing are the areas which helps in establishing and administering operational controls to help the effective planning and desired objectives of the company. Q5 Does your company encounter problems in the use variance analysis Responses Frequency Percentages Yes 0 0% No 11 100% Total 11 100% Source: Questionnaire Administered, 2009 It is clear that 100% of the responses are No Implication: it assist management in the evaluation of alternatives and assessing the financial feasibility of proposed course of action. Q6 Does variance Analysis aid in effective planning? Table 6 Responses Responses Frequency Percentages Yes 11 100% No 0 0% Total 11 100% Sources: Questionnaire Administered 2009 Total responses from the above 11(100%) are yes while 0% No. Implication: it is a recognisable method of performance monitoring through variance analysis, motivation investigation into courses of shortfall and improving methods procedures for the achievement of future prospects objectives. Q7 if yes in what ways Table 7: Ways in which it Aids in effective planning Respondent Variance Analysis 7 Setting performance standard 2 Provision of information for effective Planning 4 Cost of products 3 Evaluation of alternative 2 Source: Questionnaire Administered, 2009 These are some of ways it aid in effective planning. Implication: variance analysis, effective planning cost of product the and others, assist in setting performance standard and costing of operation also monitoring performance of management: since they solemnly depends on the implementations variance analysis for the achievement of organisational objectives. Q8 Does variance Analysis information assists management in attaining the companys objectives? Table Responses Responses Frequency Percentages Yes 11 100% No 0 0 Total 11 100% Source: Questionnaire Administered 2009 In view of the table, response were all made favour of Yes (100%) Implication:- It provided the management with information of care full forecasting of future objectives and prospects and means of implementing it for controlling purpose to ensure better performance and to avoid wastage for the advisement of the organisational goals and objectives. Q9 How effective and efficiency variance Analysis serve as tool for effective planning. Responses Responses Frequency Percentages Excellent 6 60% Very Good 5 50% Good 0 0 Weak 0 0 Total 11 11 Source: Questionnaire Administered 2009 Above are the suggestion given by the respondents: Implication: From the stated above, it appears that, the management with the use of variance Analysis it helps tremendously in producing a succeful result intended by the organisation and the qualify of minimaxes wastage of resources for achieving better results and performances. Q10 How could the effectiveness be improve upon:- Responses Suggested Improvement Number of Respondents Effective monitoring 2 Reporting variance quickly 3 Information should be timely, accurate and comprehensive 2 Training staff on Accounting system 1 Profer and adequate Accounting 1 Source: Questionnaire Administered 2009 Above were the various suggestion given by the respondents to improved in the above areas for the betterment of the organisation. Q11 can management achieve their aims without the use of variance analysis information. Table 11 responses Responses Frequency Percentages Yes 0 0 No 11 100 Total 11 100 Source: Questionnaire Administered 2009 It is clear form the table the No has all the responses which 11 (100%). Implication: it is obvious that the management can not improve their performance without the adoption of variance analysis information on the information provided by the Variance analysis for effective and efficiency panning of its activities. Q 12 What advice will give toward making things better: Table 12 Responses Suggestion Number of Respondents Giving required resources and free hand to the Management 1 Training of staff for proper Accounting 2 Adherence to variance and effective cost control 3 Proper account of material and Money should be earned out weekly 1 Sentiment should not form the basis for decision making 1 Strict adherence to costing policies 3 Source: Questionnaire Administered 2007 Implication: The above were the suggestion, and its observed that some areas need improvement and adherence to stated policies for decision making and evaluation of perform ances. 4.3 test of research hypothesis research hypothesis H0: Variance Analysis would not serve as a tool for effective planning. H1: Variance Analysis would serve as tool for effective planning Q Daes variance analysis serve as a tool for effective planning Responses Frequency Percentages Yes 11 100 No 0 0 Total 11 100 Source. Questionnaire administered 2009 From the above 100% respondents say yes while known say No Implication: it quite clear precise that the management rely on the variance analysis who provide practical pointer to the causes of off standard performance so that management can improve operations, increase efficiency, utilise resources more effectively and reduce costs. Therefore alternative Hypothesis (Hi) is accepted that is variance analysis would serve as tool for effective planning Chapter five Summary, conclusion and recommendations 5.1 Summary the aim of the study is to examine the relevance of variance analysis and its facilitation to the effective planning using flour mills as a case study. Variance Analysis is concerned with providing broader for nancial and non-financial information in order to cater to the internal need of an organisation to facilitate effective planning. The evaluation of performance by means of variances, whose timely reporting should maximise the opportunity for managerial action. Variance arise from difference between standard actual quantities and/or differences between standard and actual prices. Those are the causes of variance, the reason for the differences is established by the management investigation. Effective planning is concerned with the designed of a desire future state of an organisation through the use of variance analysis and standard costing techniques. The pr

Discuss the Strengths and Weaknesses of the Movie Ma Vie En Rose

Human societies all over the world believe in gender identities and expect an individual to behave in accordance to the rules of gender, laid by the society. When a person defies these rules, the society reacts negatively and compels the person to alter his/her behavior. The conflicts that arise between the society and the person struggling with his/her sexual identity are depicted in the movie Ma Vie En Rose (My Life in Pink), directed by Alain Berliner. The protagonist of the movie is a seven year old boy, Ludovic who believes that he is a girl and behaves like one.The family members of Ludovic and the neighbors are the secondary characters in the movie. The theme of the movie states that defying one’s sexual identity and behaving like the opposite sex is not an anomalous behavior, the society should realize this and accept the person as he/she is. The movie presents a touching portrayal of the dilemmas faced by Ludovic and his family members, owing to the manner in which Lu dovic exhibits his sexual identify. But the film lacks in one aspect, for it fails to provide any insights regarding Ludovic’s future in a society bound by its rules.Strengths The movie focuses on the innocent world of a boy who believes that he is destined to be a woman when he grows up. Ludovic dresses and acts like a girl, and this behavior of Ludovic astounds his family members and the neighbors. Ludovic is advised by his family members to give up his unusual thoughts and act like a boy but Ludovic refuses to listen to them. Being a seven year old boy, he fails to understand the consequences of his actions. The dilemma of the parents who discover that their child is different from other children is very well captured in the movie.The fear that they will be alienated from their society if they accepted Ludovic’s sexual identity disturbs Ludovic’s parents to such an extent that they ignore the feelings their own son. Ludovic’s parents are torn between t he love for their son and the expectations of the neighbors. â€Å"They love their son, but don't know how to (or whether they should) break him of his feminine obsession. The resulting stress tears at the fabric of their marriage, and their disapproval threatens to destroy Ludovic. † (Berardinelli).Instead of accepting their child as he is, Ludovic’s parents attempt to alter his thoughts regarding his sexual identity. Ludovic’s persistence in his views about his sexual identity, lead to anxiety and stress for his parents. The conservative thinking of adults is incapable of understanding Ludovic’s state of mind. The pain and anguish faced by Ludovic’s parents is very well depicted in the movie along with the confusion that prevails in Ludovic’s mind regarding the harsh reactions of the society and family towards the expression of his sexual identity.Weakness The movie brings forth the responses of a family and society when they realize that Ludovic is crossing the lines of sexual identity, which are drawn by the society. But it fails to comment on the future of an individual whose sexual identity differs from the notion of sexual identity held by the society. Ludovic’s dilemmas are resolved for the time being when his parents accept his feminine sexual identity. As Ludovic and his parents have moved in a new locality, Ludovic is also saved from the contempt of his old neighbors.The new neighbors understand Ludovic’s feelings and provide him with the freedom to act according to his desires. But what will happen when he grows up and enters the adult world? Will he be accepted by the society at that time? Or will he face criticism for being different from the other members of the society? Can a child like Ludovic overcome the obstacles placed by society in his life and emerge as a winner? The movie fails to answer these questions. The problems that Ludovic will face as an adult are not included in the movie, which leaves the future of Ludovic ambiguous. ConclusionThe movie Ma Vie en Rose (My Life in Pink) comments on the expectations of the society regarding the expression of sexual identity by an individual. It brings forth the reaction of the society when a person flouts those expectations and follows his/her own sexual identity. Ludovic’s struggle against his parents and society, points towards the rigidity of the people who aim to deprive a human being from the freedom of expression of sexual identity of his/her preference. The circumstances in which Ludovic is placed by his parents and society present the influence of conservative thinking on the society.

Sampoerna Guiding Coalition and Anchoring Culture Through Acquisition

IN3N – ORGANIZATION DEVELOPMENT AND CHANGE MANAGEMENT TEAM PAPER SAMPOERNA Guiding Coalition and Anchoring Culture Through Acquisition Disusun Oleh: Adrien Lasserre(Bordeaux) Adhitya Anggripinanto(2009 02 2986) Kokoh Ronald(2009 02 3000) Shauma Nugroho(2009 02 3005) I. INTRODUCTION This paper consists of three parts; organization background, analysis of key success factor, and recommendation. We capture briefly the situation when acquisition happened. Judging from fact that acquisition was succeeded – reaching it goals – we identified that was two key success factors. Guiding by Kotter’s Model we focused on building guiding coalition and anchoring new culture. As our objectives, we recommend some action to Sampoerna’s new CEO which can improve change management in the organization after acquisition. II. ORGANIZATION BACKGROUND PT. Hanjaya Mandala Sampoerna (Sampoerna) is the biggest cigarette manufacture in Indonesia. In 2008, it can sell almost 73. 3 billion unit cigarette, valued up to 33. 9 trillion rupiahs. These stats are the highest among other competitors in the cigarette industry. With terrific product brand like Dji Sam Soe, A Mild, Sampoerna Hijau Kretek, etc, this company became an icon of cigarette industry in Indonesia. Sampoerna’s story of success is inseparable from the history of its founding family. Sampoerna traces its origin to Liem Seeng Tee, a Chinese immigrant who founded the Company in 1913. At his home in Surabaya, Indonesia, he began producing and selling hand-rolled kretek cigarettes, named after the crackling sound they make as they burn. His small company was among the first to manufacture and market kretek as well as non-clove cigarettes on a commercial basis. Kretek cigarettes quickly grew in popularity. By the early 1930’s, Liem Seeng Tee had changed his family name and the name of his company to Sampoerna (Indonesian term for ‘perfect’). However, by 1959, three years after the passing of Seeng Tee, and in the aftermath of Indonesia’s struggle for independence, Sampoerna was once more on the verge of closure. In that year, Aga Sampoerna (Seeng Tee’s second son) was appointed to lead the company, and succeeded in reestablishing and rebuilding the company. Aga’s second son, Putera took over the helm of PT. HM Sampoerna in 1978. During Putera Sampoerna’s tenure, the company established itself as a public company with a modern corporate structure, and embarked on a period of investment and expansions. During the process, Sampoerna consolidated its position as one of Indonesia’s top-tier companies[1]. Sampoerna’s vision is embodied in the â€Å"Three Hands philosophy†. The philosophy embodies the business environment and Sampoerna’s role in this context. The Hands, which represent adult smokers, employees and business partners, and society at large, are the three key stakeholders the Company must embrace to reach its goal of becoming the most respected company in Indonesia. They address each group through: (1) delivering high quality cigarettes with fair value to adult smokers, (2) providing good compensation and working conditions to employees and building a good relationship with business partners, and (3) giving back to the society at large. There are 225 large (28%) and 585 medium (72%) tobacco related industries in 2004 (Central Board of Statistic, 2004). From those companies, only three players leading the market with 68% market share [Exhibit 1]. In 2004, Sampoerna took second position with 19. 91% market share compared to Gudang Garam 30. 25% and Djarum in third position with 18,26% (GAPPRI in Agnes, 009). These three players are competing directly to become a market leader in industry. Sampoerna is well known as an innovative company with creative marketing strategy. We can see it from it phenomenal product called A Mild, the first low nicotine cigarette in Indonesia. May 18, 2005, Philip Morris International (PMI) acquired Sampoerna by buying 98% stake of the company at a price of Rp. 10. 600 per share or in total value of 18. 58 trillion rupiah[2]. This was not only surprising for the company's internal community but throughout Indonesia. This acquisition is one of the largest foreign investments in Indonesian history (Taco, 2007). Even until today, the company's internal do not know accurately the underlying reason Putera Sampoerna sold this company. Probably, Putera Sampoerna had seen an opportunity to sell his company in high price. Refer to Richter (2001: 341), so we can call in this case, pressure comes from vision of its owner. But, possibly there were several things considered by Putera Sampoerna in making this bold decision. We analyze them comprehensively to identify the pressures faced by the company. Putera Sampoerna realized that heavy pressures were not only occurred in his company but also in Indonesia’s cigarette industry in general. Those pressures were: a) Government Mandate Pressure (Palmer et al, 2009: 54). The industry has been experiencing great pressure as public awareness of cigarettes negative impacts and demand to regulate them are increasing. One of the laws which regulate tobacco control is legislation Prov. DKI No 2 / 2005 on the control of air (Tempo, June 22, 2009). b) Geopolitical Pressure (ibid, 55) Cigarette industry also faced pressures from many non-government organizations such as â€Å"Warga Indonesia Tanpa Tembakau† (WITT) and â€Å"Yayasan Lembaga Konsumen Indonesia† (YLKI). This issue has become global. It is proven by the UN Conventions – 2 Framework Conventions on Tobacco Control/FCTC. Indonesia has not ratified it yet. c) Hyper-competition Pressure (ibid, 57) The high competition market was also a strong factor that convinced Sampoerna to let go off the businesses. Although famous for its innovation, the company was not able to overtake the domination of Gudang Garam in the industry of clove cigarettes. Putera Sampoerna concluded that cigarette industry will not stay profitable in the future. One striking fact convinced him was the slow growth of the industry. According to Adrian Rusmana, BNI Securities’ Head of Research, in the last three years, the revenue growth of tobacco companies in Jakarta Stock Exchange (JSE) was under the level of 10%; -0. 3% in 2006 rate and 1. 9% in 2007 (Kurniawan, 2009). In the company's official statement, this acquisition provides an opportunity for it to take advantage from PMI's knowledge and experience from various countries over decades. In addition, the acquisition also brings resources, as well as new methods and procedures in the company's management (HM Sampoerna's Annual Report, 2005). For PMI, their acquisition could increase market power, avoiding the cost of new product development, increase the speed of penetrating the market, and avoid the barriers to entry (Agnes, 2009). After acquisition, company achieved its success. Within 1. 5 years, they reached first place in the national tobacco industry with 28. 3% market share in the year 2007 (see Figure 2, more detail in Exhibit 1). In the same year in November 2007, The Indonesian credit rating agency PT. Pefindo upgraded the Company's credit ratings from id AA+ to id AAA with a stable outlook. This is the first time the Company achieve an id AAA rating. Revenue also showed a growing trend, accompanied by increased net sales and income of the company (PT. HM Sampoerna Annual Report, 2007). The acquisition also speed the company's business acceleration. In 2008, Sampoerna added more than eight Cigarette Production Partners, 15. 000 new employees, build a new factory in Jakarta, then â€Å"pelintingan† through partners increased by 8. 000 (PT. HM Sampoerna Annual Report, 2008). From those facts we know that the management did the right action to achieve success. Their action proved to be effective based on result they achieved. In early stages of acquisition, Martin Gray King takes the helm of Sampoerna. With his charismatic leadership style, like Putera Sampoerna did the organization growth rapidly in stable situation. Since May 27, 2009, John Gledhill took leadership role in Sampoerna (www. vivanews. com). Now we can recommend him what else he can do to maintain and improve Sampoerna performance. Before that, we have to analyze what make this acquisition works well. III. KEY SUCCESS FACTORS IN ACQUISITION OF SAMPOERNA The acquisition decision brings fears to Sampoerna’s employee. For most employees, the figure of Putera Sampoerna is not only perceived as a corporate leader, but also as a parent that is worthy enough to be considered as role. The acquisition feared would damage the harmonious atmosphere that had been created. Most of Sampoerna’s management was concerned in the decreasing of employee’s motivation. They were worried that there will be a reduction of employees (Yos Adiguna in SWA, 2007). Worker can produce 350 cigarettes/hour, while the machine is able to produce 8000 cigarettes/min. Thus, one machine is approximately equal to 1,500 people. Fears of uncertainty and cultural shock are major challenge to management that needs a planned change management action. Based on eight step model by Kotter, there are two main key success factors in this acquisition. First, they succeed in creating guiding coalition. Second, they make cultural change come last not first. On this part, we discuss about what management did align with some concepts developed by Kotter. 1. Creating Guiding Coalitions The change idea in organization usually comes from groups of people who realize the importance of a change to be done by the organization in order to work better in the future. But the idea is not always accepted immediately by some elements of the organization, such as the employee, the owner, or the CEO. This happens although they already sense the urgency to change. Even the CEO would not be able to make some change if he just fends for themselves without any support from the employees. In Kotter's Eight Step Process of Creating Major Change, Building Guiding Coalition is one of the early stages of important thing to make a change, because in essence a change who wants to do will not run properly if the plan change will not get support from elements of organization. If the plan to change is supported by an influential group of the company, the next process will be carried out more easily, especially in expanding the vision, mission, strategy and communication of the change process (Kotter, 1996:51). All top executives considered this thing when decision gets final. Putera Sampoerna summoned all the leaders and gathered them in one big room to announce the acquisition decision. Putera Sampoerna directly builds coalitions to notify changes. All the people obey the Sampoerna family ansd no one questioned the reasons behind the decision. Putera Sampoerna directly coordinate all these leaders, calling them as ‘change agents’ to transmit the spirit as change agents to all Sampoerna’s internal parties, and ordered them to spread the information to the lowest level within the organization (SWA, 2007). Realized this step should be arranged quickly, he make it quickly executed. Monday, 13 March 2005, the draft notification is made for the acquisition news sent to all employees of Sampoerna promptly at 9 am. Velocity in the notification is critical to prevent the rumors come from outside. After the information communicated to all employees, then they understand. At the operational level there was nothing really changed, except for expansion. What will they feel may be more adherences to the rules and improved overlooked. That does not mean that once Sampoerna not obey the rules, but the assertion that the rule is an area that could follow it becomes thick, because it is the value of Philip Morris. What makes Sampoerna’s change agent succeed in guiding coalition? Kotter said a strong guiding coalition needed – one with the right composition, level of trust, and shared objectives. In term of making right composition, first important thing is Putera Sampoerna and PMI’s leader at that time (Martin King) involved, engaged, and committed to the change. If Putera Sampoerna just let go without making a good coalition, maybe realities come contrary. Martin King continued his predecessor becoming the change leader in the organization so Sampoerna will ensure they have leader’s support for change. Putera Sampoerna also selected peoples who have strong position power, broad expertise and diversity, and high credibility within their circle of influence. When the information has spread, there was resistance from some parties, although a small number, including several directors. Some of them even chose to resign. Most workers accept the decision because management promised no changes in operations; all will still be working as usual. The resistance does not occur because of all the elements felt the certainty of their fate. Kotter (2009: 163) stated that resistance can occur because of fears of status uncertainty. Besides, the lack of resistance is also due to the factors of good communication and high level of trust in employee. After they had sufficient powerful persons and mutual trust, now it’s time to deal with what new shared visions. In Kotter, we need to create shared vision in coalition when all the members of the group want to achieve the same objective and real teamwork become feasible. Vision in this term is related with Martin King’s vision about Sampoerna in the future. Martin King demanded Sampoerna to improve acceleration, starting from the quantity and quality of products, as well as human resources, considering the very dynamic business changes. This is a key strategy of the future development of Sampoerna. Continuous improvement being implemented by the Sampoerna with employee development systems, management and control report, reward & punishment, as well as information technology systems / IT (PT. HM Sampoerna Annual Report, 2005). Vision and mission are translated into the main target. One of the targets that best describes the spirit of change in Sampoerna is to become a market leader in the national tobacco industry in the next five years. After building a vision and make measurable targets, then for all elements have to work harder than before achieving it goals. 2. Culture Came Last Not First One of change challenge faced from acquisition is cultural adjustment (Palmer, 2009: 105). In Sampoerna acquisition, the challenge is the cultural adjustment because both of two companies came from different countries, different area, different operating systems and procedures that can often lead to conflicts. The way in which this is managed can be a major determinant of the success or failure of merger. There will be a culture shock if it wasn’t treating properly. The cultural is refers to norms of behavior and shared values among a group of people (Kotter, 1996). Norms of behavior are common or pervasive ways of acting that are found in the group and that persist because group members tend to behave in ways that teach these practice to new members, rewarding those who fit in and sanctioning those who do not. Shared value are important concern and goals shared by most of people in a group that tend to shape group and that persist over time even when group membership changes. In the big company such as PMI and Sampoerna, one typically finds that some of these corporate cultures affect everyone and that others are specific to subunits. The culture that exists in the organization is the most powerful forced in change management, because: (1) Individuals are selected and indoctrinated so well (2) The culture exerts itself through the actions of hundreds or thousands of people, and (3) It happens without much conscious intent and thus is difficult to challenge. Because culture so powerful, when the new practices made in a transformation effort are not compatible with the relevant cultures, they will always be subject to regression. Management realized that the culture problem is one of the critical factors in the acquisition of the company. This will hamper the achievement of goals if the accumulation of it not at the right proportion. Therefore, he will not intervene in the existing culture and prefers to focus on the company's strategic plan forward. Sampoerna’s cultural remains will be preserved as such because prior to the acquisition, Martin considered that the culture in Sampoerna is already very good and strong – a local company with international workings (SWA, 2007). This is also the reason why he only brought 14 of his staff and entrust some of the top management to the the previous leaders of Sampoerna. PMI, basically from USA, has its American Culture. The style of American in being outspoken at giving opinion is very different to Javanese culture that tends do the contradictory. In American style, criticism is usually thrown straightforward and sometimes spicy but still in the context of work, not personal. On the other hand, Sampoerna’s staff is very polite, lack of courage in conveying thoughts in mind, and not straightforward. They are not talking about right or wrong, but rather to complement each other. Other Javanese culture will be maintained by PMI. One is in terms of product launch time, raising the selling price, and a meeting with the Javanese calendar system. Other culture, such as it’s a tradition that Sampoerna always budget cost for the â€Å"pawang hujan† at the launch of its products. PMI which is a foreign company, although did not understand, still follows these tradition. This made the PMI headquarters confused when auditing the financial statements because of the ‘unique' cost. Martin, as PMI representative in Indonesia must explain that this is common in Indonesia. PMI‘s culture was also signed to strengthen the existing Sampoerna culture. The use of English is increasingly common not only in top management but also in the middle management; both oral and written. In lingual matters, Martin did not have problem because he can speak Indonesian and Sampoerna himself always recommend English to be used by every employee (Hidayat, 2007). Culture acculturation can be seen in [Exhibit 2]. From those, referring Kotter, we can conclude that change in culture come to last not first. But, in this case we see in different point of view that culture problem prevent early. They know it will caused problem, so they prevent it with choosing company (Sampoerna) which has similarity in culture. The fundamental similarity is that both companies have a passion to become the market leader. Also, both have a behavior and a willingness to improve them to perfection. When judging Sampoerna, PMI found that culture in Sampoerna is good and strong, so they don’t need dramatic change, just little adjustment. Referring to Lewin’s theory of cultural formation (Kurt Lewin in Schein, 2004: 319-329), acquisition of Sampoerna has four phases. Four phases are the explorations phase, unfreezing phase, merge phase, and freezing phase. The first phase, exploration, should already be identified where the cultural similarities and differences between the parties, and goodwill to achieve the best should remain preserved. The second phase is to dilute the old culture to the parties in the merger. The third phase is merging cultures, or the forming of cultural synergy, usually by defining a new culture, through education or training, coaching, mentoring, and so on. The fourth phase or freezing is realized by various artifacts such as logos, colors, physical appearances of the building, and so forth, as well as organization’s system such as regulation, the definition of a new culture, reward & punishment, and furthermore, the stabilization is continue done by gathering activities, and so on. The first and second phase faced wisely by PMI so Sampoerna is now in the third stage, and was relatively easy to be done, because the critical point is in the second phase. PMI as the new owners did not implement their culture to be dominant. Similarly Sampoerna with the Javanese culture, that has a desire to become more globally. IV. RECOMMENDATIONS The next year, the story of Sampoerna has dramatically taken a new direction; the firm has suddenly moved from an Indonesian family-owned company to an American global company. As results, Sampoerna had to adapt itself and challenged major issues. The change process has been really successful and Putera Sampoerna passed the relay to Martin Kings and now to John Gledhill, avoiding too much troubles. Nevertheless, we can wonder what can be the reactions of the labor force if the company faced other issues in the future. For sure, even if John Gledhill is very skillful, he doesn’t have the aura of two former CEO. Then, the markets move more and more fast and conduct the company to adapt quickly. So, can the change process be implemented in the same conditions in the future? In other words, how the new CEO of Sampoerna can keep implementing successful change process in the future? Here are our recommendations. †¢ Building the Guiding Coalition The Sampoerna family has a really special place in Indonesian mind; the successful story of the company and the charisma of its leaders had led to create individual governance under the control of monarch-like CEO. Indeed, despite of the increasing size of the company and fast-moving industry, what Putera Sampoerna said, people did. Now, the situation is definitely different in many aspects. First, John Gledhill can’t have the same influence on the employees company as his predecessor. He is a foreigner, coming from a major global company and could be suspected not to focus on Indonesian interests, unlike Putera Sampoerna. Second, the tobacco industry is obviously an unstable sector. Law pressures, growing health considerations, strong competitions make the market more and more complex. Today’s business environment clearly demands an efficient decision making. Considering these two factors, it appears that leading the new company with the same leadership style could at least be very difficult and most probably impossible. So, to tackle that issue and build a relevant change governance structure, we can suggest John Gledhill to create a strong guiding coalition that can make change happen. As Kotter said, there are three steps in building strong guiding coalition. We recommend what CEO should do based on these. The first step of this process is to find the right people; that means people with strong position power, broad expertise, high credibility, and overall leadership and management skills. Being sure of leadership skills of the change team members is a key to achieve the goals and special efforts to assure of it must be done. Considering the structure of Sampoerna [Exhibit 3], we think that John Gledhill must involve each part of the organization to build the next guiding coalition. The first reason is that to be enough efficient, the guiding coalition has to be aware of all the aspects of the company. Indeed, in such a complex and fast-moving market, developing a vision and taking strategic decisions quickly and efficiently become more and more difficult. To succeed in the future, the CEO must lean on the specific knowledge of each department’s top managers. In fact, with such a coalition, the information would circulate faster and in better conditions. The other reason that supports this choice is the fact that if each division of the different departments are represented in the guiding coalition, then the trust inside the company would be reinforce. We consider that this kind of coalition is able to increase the feeling of sharing the same goals and doing things in the same direction. If people think that the quality of their job is decreased because other departments don’t go in the same way, they would low their efforts as results. So, concretely, we recommend John Gledhill to build the guiding coalition not only the director of each department but also the head of each subdivision. Considering the organization structure of Sampoerna, the coalition will consist of 25 persons. One obstacle is to assure that the directors and managers have sufficient leadership skills to join the guiding coalition. We suggest John Gledhill measuring their ability to do the job properly and take the decisions required if not. That means don’t hesitate in firing the weakest people and hiring good leaders to increase the efficiency of the coalition. The next step of building a guiding coalition leans on creating trust among the team. Team building today usually has to move faster and Sampoerna’s CEO must conduct the process efficiently by using carefully planned off-site events with lots of talk and activities. The last step deals with the necessity to develop common goal inside the team work. Typical goal that can be chosen for Sampoerna is a commitment to excellence, a real desire to make their organization performs to the very highest level possible. Indeed, the common goal must be both sensible to the head and appealing to the heart. The combination of these elements leads to a powerful coalition with the capacity to make future change happen despite all the forces of inertia. †¢ Developing and Communicating A New Vision The success of the change process in Sampoerna must not hide the fact that some employees can feel uncomfortable with the growing uncertainty in the company. An acquisition is a major change in the mind of people, even if processes in operational level don’t change in the first time. Martin Kings had to be aware of this issue and deal with decreasing the potential fears or skepticism inside the company. Now Sampoerna lead by John Gledhill and he has to aware those concern too. Developing and communicating a new vision is the solution to give to people the answer to their question. In fact, in order to implement future change in the company, vision is definitely essential. If new vision is not built, the feeling of risk and, so on, resistance to change could be an unsolvable problem when implementing a new change. Moreover, it allows simplifying many detailed decisions, it motivates people to take action in the right direction, and helps coordinate the actions of different people. We can recommend Sampoerna’s CEO assuring that the vision is imaginable, desirable, feasible, focused, flexible, and communicable to be understood and shared by the whole company. For instance, next vision could be becoming a strong global brand able to develop itself on international markets. Then, to communicate the vision, John Gledhill and his guiding coalition have to respect key elements in the effective communication. Metaphor, analogy and example must be preferred to incomprehensible jargon and must be communicated many times under multiple forums (big and small meetings, memos, newspapers, etc). Furthermore, behavior from important people must be appropriate to reinforce the message: they have to act as examples, try to explain seeming inconsistencies, and listen to people interrogations. To sum up, the new vision or strategy of the company is an essential step to anticipate future change process. People must understand and share the company vision to involve fully in the necessary change. †¢ Anchoring New Approaches in the Culture When Martin Kings took the head of Sampoerna, he underlined the fact that PMI believed in the former corporate culture. He said that the Javanese company was really adapted to the Indonesian market and that the new orientation of Sampoerna would still lean on the values built by the founders. Philip Morris, as a global company, is experienced in such an acquisition and executives are obviously aware of how anchoring new approach in the culture of a company is difficult. So they decided to take time before dealing with that sensible issue. Therefore, even if Sampoerna’s corporate culture seems to be efficient, PMI has to integrate little by little its own values. Indeed, being part of a global company means share a common main culture (particularities can obviously survive). We can recommend John Gledhill first to be patient: the acquisition has just happened and people must be really sensitive regarding that kind of change. In fact, culture can be considered as the last step in change management process. Moreover dealing with culture issue is very difficult because of its own nature. Some aspects are almost not visible and some others not at all. Saying that doesn’t mean doing nothing; we suggest John Gledhill to implement few changes in the approach of each step of the change process. That means he has to give to Sampoerna a â€Å"Philip Morris Touch†, especially considering efficiency and results. We think that managers and mid-level managers are able to disseminate the values if they are involved enough. To conclude, anchoring new approaches in the culture would be very difficult, John Gledhill must do it very patiently with a great humility if he wants to success. V. Conclusion Overall, the steps taken by management in conducting a post acquisition changes are very good, especially in a guiding coalition and cultural adjustment. In building a guiding coalition, management can create a coalition based on the right composition based on the strong position power, broad expertise and diversity, and high credibility within their circle of influence. In addition, management has succeeded in creating a level of trust between the members, and has a good ability in shared objectives. Management also can overcome the cultural problems faced after the acquisition, the many cultural similarities that owned by PM and Sampoerna cause the process of cultural assimilation is not working too complicated. Although in essence PM have a different culture with Sampoerna, Management still retain the the old culture to avoid cultural shock within the organization. Bibliography Books Kotter, J. P. 1996. Leading Change. Boston: Harvard Business School Press Palmer, Ian. , Richard Dunford, and Gib Akin. 2009. Managing Organizational Change. New York: McGraw-Hill Schein, Edgar R. 2004. Organizational Culture and Leadership. USA: John Wiley & Sons. Newspaper and Magazine SWA Magazine. HM Sampoerna: Padukan Budaya Lokal dan Multinasional. Kamis, 01 Februari 2007. ____________. Ketika Timur dan Barat Menyatu. Rabu, 06 Februari 2008. Tempo Magazine. Indonesia Pasar yang Menggiurkan Bagi Industri Rokok Asing. Senin, 22 Juni 2009. Electronic Reference Sampoerna’s website. http://www. sampoerna. com. Accessed at October 27, 2009. 16. 40 PM http://berita. liputan6. com/ekbis/200503/97974/class='vidico'. Accessed at October 27, 2009. 15:30 PM http://bisnis. vivanews. com/news/read/61146-john_gledhill__dirut_baru_hm_sampoerna. Accessed at November 5, 2009. 13:30 PM Kurniawan, Agnes. 2009. Why Putera sold his Sampoerna. Accessed at October 27, 2009. 15:30 PM. ______________. 2009. Analisis Industri Rokok Nasional 2007-2008. Accessed at October 27, 2009. 16:38 PM. ______________. 2009. Kenapa Philip Meminang Sampoerna dengan Mas Kawin Sedemikian  Besar. Accessed at October 27, 2009. 16:30 PM. ______________. 2009. Perubahan Sampoerna di Tangan Philip Morris. Accessed at October 27, 2009. 16:22 PM. Taco, Tuinstra. 2007. A New Chapter. Accessed at November 2, 2009. 15:12 PM. Institution Central Board of Statistics, Indicator of large and medium enterprise, various years (the latest publication was in 2004) PT. HM Sampoerna Tbk. Annual Report 2005. Jakarta. 2006. __________________. Annual Report 2007. Jakarta. 2008. __________________. Annual Report 2008. Jakarta. 2009. Exhibit 1 NATIONAL CIGARETTE INDUSTRY MARKET SHARE 2003-2008 (in percent) |COMPANY |2008 |2007 |2006 |2004 |2003 | |Djarum |18. 0 |20. 4 |17. 2 |18. 26 |18. 71 | |BAT Indonesia |2. 4 |2. 3 |2. 2 |2. 54 |2. 86 | |Others |22. | |Batik uniform, black dress. |Batik uniform, black dress. | |Meeting date: 9, 17, 29. |Meeting date: 9, 17, 29. | |â€Å"Pawang hujan† when launching products. |â€Å"Pawang hujan† when launching products. | |Employee rather reluctant to talk with the boss ( Javanese |Employee more outspoken sharing their opinion ( Straight to| |preferred manners. |the point, provoked more sales-oriented, more creative, and| | |more initiatives with a global outlook. | |At managerial level, everyday conversations in English | | |People are encouraged to become more high-achiever, with | | |opportunity in career development, to branches of PMI in | | |another country. | Sourc e: SWA Magazine, February 6, 2008. Exhibit 3 SAMPOERNA ORGANIZATION STRUCTURE [pic] ———————– [1] Cited from company’s website; http://www. sampoerna. com; accessed at October 27, 2009; 16. 40 PM [2] Cited from http://berita. liputan6. com/ekbis/200503/97974/class='vidico'; accessed at October 27, 2009; 15:30 PM ———————– [pic] Source: Annual Report, 2005-2008 Figure 1. Sampoerna’s Net Income and Sales 2004-2009 We provide general recommendation to CEO of Sampoerna about building guiding coalition and anchoring new culture post acquisition of Philip Morris. Acquisition gets its objectives and makes significant results to organization. What makes it succeed? What should they do next in term based on their key success factors? DOSEN Dr. Ningky Sasanti Munir, MBA Ir. Setiadi Johar, DBA Soekono Soebekti, PhD Tjahjono Surjodibroto, MBA WIJAWIYATA MANAJEMEN ANGKATAN LXI STM PPM MANAJEMEN JALAN MENTENG RAYA NO. 9. JAKARTA [pic] Source: Annual Report, 2005-2008 Figure 2. Sampoerna’s Market Shares 2004-2009 ———————– 2