Organizational Issues in Global Context Method

Question: Discuss about the Organizational Issues In Global Context Method. Answer: Introduction The modern-day life of a global leader is more difficult than ever. They need to motivate a group of employees who are from very diverse backgrounds with different cultures, they need to increase the productivity, efficiency and achieve the targets set by the board. Externally, they must face a global environment which is complex and ever changing, shareholders are always on a look out for better opportunities they must give them a reason to stay by exceeding their expectations (Baum Oliver 2015). This all comes along with a consideration that they must work with people from different background who have very different ways of getting the work done. Jet travel opened an all-new frontier to do business, the constraint of time and reach was solved in an instant and then internet took it one step further. Organizations saw an opportunity to go global and set up businesses in countries which were even unheard off and earn even more income. But as organizations begin to diversify the problems they face also intensify such as employee issues, personal conflicts, company structure, team problems etc (Bartlett, 2011). clearly, no business model works best for all organizations because of the opportunities and challenges they face based on the kind of business they are in. Another reason why single model doesnt fit all the global companies is because of their different histories, culture, structure and management. Companies which have grown organically on its own without acquisitions have a potential of scale and scope and align different workforces under one roof but find it much more difficult to adjust their products and services as p er local needs. Whereas, the companies which have grown mainly on Mergers and acquisitions find it easier to tailor their products as per local needs but very difficult to align a workforce which comes from diverse background behind a single value system and strategy (Glaister, 2014). Being global brings clear opportunities and benefits such as building new markets, access to newer technologies, new suppliers, new partners and above all more income and profits. But being global also bring a set of issues such as factors to consider while going global, different models to follow in different countries, different legal environment and so on. This report aims to find out the issues which an organization faces in the global context. Factors that affect firms strategies while expanding International business is very different from business in home country there are host of issues which the company faces when going international which they dont have to face otherwise, some of them are: Standardization of products: The very first factor to consider when going global is the quality of the goods and services, firms going international needs to offer high quality of goods and services to maintain a strong foothold in the market. Every country has its own standards of quality that needs to be met to sustain in the market with high competition (Bleek Ernst, 2015). Quality without consistency is no good, companies along with good quality needs to maintain consistency in their goods, which means every product should be the same. To do this a dedicated quality control department needs to be set up to ensure quality check through rigorous product testing. Flexibility: When entering foreign markets, it is essential for the business to be able to change and adapt its marketing plans, production and business plans as per the market requirements. Drastic changes in the demand patterns might add to lot of challenges therefore, it is advisable to be open to new suggestions as every country has its own form of producing and marketing goods (Burgel, Murray, 2010). Companies have to adapt to local culture and trends to find an optimum balance between what it wants to achieve and the means to achieve them. Language and cultural differences: When expanding into local markets there are no such considerations to be taken as businesses are already acquainted with the culture but while expanding in the foreign markets it is of utmost importance to understand the culture and language. Employees of the organizations must learn new language or find a representative to guide the business growth strategies (Cavusgil Evirgen, 2011). There are instances when bold firm strategies have failed in marketing the product while subtle hints in some countries have done wonders. These differences can only be understood through research or by consulting local agencies. Market readiness: While entering newer markets its readiness plays a very important role in the success of the organization. There should be demand of the product which the organization is trying to sell, if there is no demand for the goods organization can suffer huge losses (Contractor Lorange, 2015). Another point is availability of substitute goods in the market, if there are goods which directly compete with the product of the organization and are available at a cheaper price it is very difficult to sustain. Therefore, before entering, analyzing the markets and formulating strategies accordingly becomes very important (Lindquist, 2015). Organizational Structure: Having an organization structure that is aligned to the local market is very important. Strategies which support the expansion plan needs to be clearly defined and implemented effectively. Some strategies include finding buyers for the products, setting up a local branch or foreign branch, selection of buyers if production is to be done locally, availability of raw materials, hiring local employees etc. Strategizing these decisions is a major factor to consider while expanding. Rules and regulations: Every country has its own set of rules and regulations regarding FDI, taxation, quality etc. which the business must consider and take care off before expansion and production process to go underway. It is advisable to consult a legal counsel in the host country to understand the nitty-gritties and then formulate the business strategies to make the process smoother (Lei Slocum, 2015). Investment and capital: International expansion is not an easy and cheap task, it does not happen overnight. Time and money are needed to take the business beyond the geographical markets. For expansion business, must have sufficient capital to infuse in the activities of the foreign markets. If the capital is to be raised various financial decisions are to be taken like, whether to raise equity capital or debt capital, what would be the Return on investment, what would be the payback period after having considerable amount of research it is to be decided if expansion would be a good decision or not (Geringer, 2015). Expansion model of firms from developed countries vs Firms from developed economies Corporations in developed economies have a greater advantage while expanding business because of the following reasons: Easy accessibility to capital: Corporations in developed economy such as US, Germany, UK have an easier access to capital because of their large business. Since the business already established in developed economies have a huge sales and profit due to higher purchasing power of the population. This allows them to invest huge amount of capital into expanding their business. They have deep pockets to absorb losses arising from the business in developing economies, these companies have the capacity to offset the losses in developing economies by the profits generated from the developed countries (McDougall, Shane, Oviatt, 2013). Corporations in developing economies do not enjoy such liberty as they dont have multiple income sources and must spare capital from the existing business therefore, they make decisions when they are certain of making profits. This limits their growth prospects due to shortage of capital. Strong Brand name: Corporations from developed economies enjoy a greater advantage in terms of their brand name, due to the wide existence in various countries and huge consumer base. Having a strong brand name helps in easy acceptability by customers in the host countries, high bargaining power with buyers, suppliers and even governments, ease in raising additional capital and existing confidence in the buyers. These corporations do not have to incur high marketing costs to increase awareness about their products as they are already very famous in the international markets (Adler, 2007) and thus, creates a pull demand from the buyers in the host country. This also allows them to charge premium over their products. Firms from developing countries do not enjoy such privileges and must start from the scratch. By building their brand name and raise expensive capital. The only way to succeed and compete with such multinational corporations is to deliver products which exceed customer exp ectations and provide greater value for money. Strong technological prowess: Multinational corporations in developed economies have a strong technology in terms of its research and development, whereas the firms from developing economies do not have such technological advantage. Global multinational organizations constantly through its RD innovates newer products and processes which help them drive down costs and increase profit margins. This let them grow exponentially because of lower cost of production and easier access to markets. Firms even enjoy economies of scale which other corporations do not enjoy (Mahoney, Trigg, Griffin Putsay, 2011). Selection of foreign partners: Firms that enjoy strong brand name gets better foreign partners who have enough resources to invest in the business when it needs to increase the scale of operations, this is because multinational corporation brings technology which helps the local partners to grow and give global name for themselves. Whereas, companies from developing countries find it very difficult to find local partners whose mission align with theirs. This influences the model of expansion where multinationals increase its scale exponentially while firms from developing countries take it slow and expand only when they feel its the right time (Mohr Spekman, 2013). Backend infrastructure: Companies having operations in developed countries have a very strong back end infrastructure in terms of logistics, delivery skills, handling demand fluctuations and warehousing etc. this makes it easier for them when expanding into newer markets to replicate the existing systems with few minor changes. Firms in developing countries due to poor infrastructure do not have advantage over backend infrastructure but they have an advantage when it comes to adapting to the local needs and demand fluctuations. Because of lower per capita income and tough economic situations companies in developing economies have a competitive advantage and thrive in such environment which becomes difficult for the multinationals (Doutriaux, 2012). Companies from the developing economy avoid the traditional method to expand business by opening its subsidiaries, they either enter business in niche segment or they enter through MA in the host nation. As they usually do not have enough resources to build from the start. Most of the times it is seen such companies try to revamp the existing business which matches their business plans and enter through mode of acquisition (Glaister Buckley, 2011). Whereas, the firms in developed nations due to easier access to capital, technology, strong brand name, support from local partners and strong back end infrastructure follows a traditional approach of forming subsidiaries and expand into newer markets. Global organizational leadership issues: The global challenges of leadership within organizations can be very difficult within the context of global roles. As the leaders, must motivate a diverse workforce to keep ahead of the competitors and exceed the expectations of the stakeholders (Krubasik Lautenschlager, 2013). Managing Diverse Workforce: Due to firms operating in multiple locations throughout the world they employ people from different backgrounds of life, raised in different cultures, different educational qualifications and it becomes very difficult to align their interests with the organizational interest under one value system and strategy. Each employee has unique characteristic by a host of attributes such as experience, religion, social norms etc. To lead effectively the managers, need to understand the influence of such factors on the behavior in the functioning of the organization (Hamel, 2015). Distributed team members: In the global scenario where production happens in one country while marketing happens all over the globe, customer service executives are in one country while customers are all over the world. Raw material is sourced from all over the world. Managing all the verticals of business activities becomes very difficult because of different geographies and times zones (Hamel Prahalad, 2015). Managers must keep the communication channel clear and open especially when the face to face communication is limited. Managers often struggle in defining the clear roles and responsibilities because of which employees do not have clear idea to what is that they are responsible for. Since, employees in different locations have different reporting standards and officers it becomes extremely important to provide right leadership support to each one of them to keep them motivated. Managing Change within laws: Managers must understand the business, its products and must have an acumen to perform in the environment which is ever changing because of technology, consumer demands, competition and laws of hiring and firing in different countries. Temporary and part time workers play a very important role in todays work force. Laws regarding these workers differ from countries to countries. For ex. Indonesia, doesnt have a concept of part time workers they only recognize full time workers and have a law that part time workers are entitled to same benefits as the full-time workers. Such issues are of concern for organizations which work in different countries as they must adhere to different laws of the lands. Global issues in International marketing: The main motive of any business organization is to earn profit which is only possible if the product succeeds in creating demand for itself and for that it is very necessary to create marketing strategies. But before creating those the following factors are to be taken into consideration: Language: Language here in particular refers to translation, companies needs to pay very close attention when marketing their products in the countries other than home country. There have been various cases where companies had to face serious financial losses because of advertising mistakes. For ex when Coca-Cola entered china the name translated to bite the wax tadpole because of which they never really succeed in entering the Chinese market later after the research they had to launch a campaign telling the meaning. General motors suffered the same with their car named Nova which meant it wont go in North America and it was complete failure. Therefore, when entering foreign countries, it is advisable to research and then market the products accordingly (Jones-Evans Westhead, 2014). Taste: Entering the foreign markets for some companies can be very difficult because of the countrys eating habits. McDonalds and KFC who globally serve only non-veg menus had to change their complete menu and add veg burgers and remove beef burgers from their original menu as in India beef consumption is considered off limits. Therefore, adaptability is necessary to enter such markets (Mitchell, K. Singh, 2014). Regional values: Many times, a country may have an extreme regional difference which are to be taken into account when entering such countries. For ex in Canada they have a large French speaking population in Montreal and Quebec that are very different in cultures than rest of the country which speaks English, therefore, companies have to individually target these two regions by marketing the products in French. Investment restrictions: Many countries like India have restrictions on the amount of FDI which can be brought in by the companies. For ex Walmart from last so many years has been trying to enter Indian market. But Indian regulations of not more than 51% FDI is allowed in multi Brand retail, also out of all the raw materials purchased by the company 30% must be sourced from Indian enterprises which Walmart is not agreeing to therefore, such issues are hindrances towards the entry of Walmart in Indian market. Companies which comply to such regulations can do business in such countries (Trompenaars, 1997). As technology gets more advanced the world has become more closer and becoming smaller day by day. The business or companies that market their product and services effectively in foreign markets, gain from the huge potential that they offer them. Therefore, the marketing team of the companies must consider the following factors before deciding upon the marketing strategies (Eisenhardt, 2015). Conclusion: Organizations now a day are going global with all the benefits that come from going international there are hosts of factors which an organization must consider before entering foreign nations such as standardization of products, investment and capital, market readiness, organizational structure and also rules and regulations of different lands. Organizations from developed nations and developing nations both are expanding their business but have different models of expansion because of the environment in which they function are completely different. Firms from developed markets have an easier access to capital, a strong brand name, better technology, easy availability of local partner and better backend infrastructure, whereas, firms in developing nations have a better adaptability towards local situations which helps them formulate strategies which suit the local needs (Mowery, D. C., I. E. Oxley Silverman, 2014). Doing business in different countries also bring host of issues for the organizational leadership such as managing the diverse workforce which belongs to different cultures and backgrounds, with globalization different verticals of organizations are in different countries creating coordination between verticals a difficult task as they are situated in different geographical time zones and face to face interaction is negligible. With such a fast-moving environment, the laws of the land also change which must be complied by the organizations. There would be no existence of the companies if they wont earn profits and that is possible by successful marketing of the products which can be done by taking care of following factors such as taste, language, regional values and investment restrictions. For an organization to be successful all the above-mentioned factors are to be taken care off and then strategies to enter foreign markets are to be formulated. References Adler, N. (2007) International dimensions of organizational behaviour, 5th ed., South-Western College Publishing, Cincinnati.Hofstede, G. (1994) Cultures and Organizations: Software of the Mind - Intercultural Cooperation and its Importance for Survival, Harper-Collins, London Baum, J. A. C., and Oliver C. (2015). Institutional linkages and organizational mortality. Administrative Science Quarterly, 36, 187-218. Bartlett, C. (2011) Transnational Management: Text, cases and readings in cross-border management, 6th ed., 658.049 BAR.6 Bleek, J., and Ernst, D. (2015). The Way to Win in Cross-Border Alliances. Harvard Business Review, Nov.-Des, 127-135. Burgel, O., and Murray, G.C. (2010). The International Market Entry Choices of Start-up Companies in High-technology Industries. Journal of International Marketing, 8 (2), 33-62. Cavusgil, S. T., and Evirgen, C. (2011). Use of expert systems in international marketing. An application for co-operative venture partner selection. European Journal of Marketing, 31 (1), 73-86. Contractor, F. J., and Lorange, P (2015). Why should firms cooperate? The strategy and economics basis for cooperative ventures. In Cooperative Strategies in International Business, F.J. Contractor and P. Lorange, eds., Lexington Books, Lexington, MA, 1988, 330. Doutriaux, J. (2012). Emerging high-technology firms: how durable are their comparative start-up advantages. Journal of Business Venturing. 7 (4), 303-322. Eisenhardt, K. M. (2015). Building Theories from Case Study Research. Academy of Management Review, 14 (4), 532-550. Geringer, M. J. (2015), Strategic Determinants of Partner Selection Criteria in International Joint Ventures, 22 (4), pp. 41-63. Glaister, K. W. (2014). UK-Western European Strategic Alliances: Motives and Selection Criteria. Journal of Euro-marketing, 5 (4), 5-36. Glaister, K. W., and Buckley, P. J. (2011). Task-related and Partner-related Selection Criteria in UK International Joint Ventures. British Journal of Management, 8, 199-222. Hamel G. (2015). Competition for competence and inter partner learning within international strategic alliances. Strategic Management Journal, 12 (1), 83-103. Hamel, G., and Prahalad C. K. (2015). To revitalize corporate performance, we need a whole new model of strategy. Harvard Business Review, May-June 7(3), 63-76. Jones-Evans, D., and Westhead, P. (2014). The high technology small firm sector in the UK. International Journal of Entrepreneurial Behaviour, 2 (1), 15-35. Krubasik, E., and Lautenschlager, H. (2013) Forming Successful Strategic Alliances in High-Tech Businesses. In Collaborating to Compete, J. Bleeke and D. Ernst, eds., John Wiley Sons Inc., New York, 1993. Lei, D., and Slocum Jr. J. (2015). Global Strategic Alliances: Payoffs and Pitfalls. Organizational Dynamics, 19 (3), 44-62. Lindquist, M. (2015). Infant Multinationals. Institute of International Business. Stockholm School of Economics, Sweden. Mahoney, D., Trigg, M., Griffin, R., and Putsay, M. (2011). International Business; A managerial perspective (2nd edn). Pearson Education, Australia. McDougall, P.P., Shane, S., and Oviatt, B.M. (2013). Explaining the Formation of International New Ventures: The Limits of Theories from International Business Research. Journal of Business Venturing. 9 (6), 469-487. Mitchell, W., and K. Singh (2014). Survival of businesses using collaborative relationships to commercialize complex goods . Strategic Management Journal, 17(3), pp. 169-195. Mohr, J., and Spekman, R. (2013). Characteristics of Partnership Success: Partnership Attributes, Communication Behaviour, and Conflict Resolution Techniques. Strategic Management Journal, 15 (2), 135-152. Mowery, D. C., I. E. Oxley., and B. S. Silverman (2014). Strategic alliances and inter-firm knowledge transfer. Strategic Management Journal, Winter Special Issue, 17, 77-91. Trompenaars, F. (1997) Riding the Waves of Culture: Understanding Cultural Diversity in Business, 2nd ed, Economist Books, London.Zhu, C. Dowling, P. (2000) Managing People during Economic Transition: The Development of HR Practices in China, Asia Pacific Journal of Human Resources, 38(2)

Impact Of Stigmatization On The Service Of Mental Health Nurses

Question: Discuss about the Impact Of Stigmatization On The Service Of Mental Health Nurses. Answer: Stigmatization is an important issue that affects the healthcare service provided by the mental healthcare nurses. This, along with discrimination and negative behavior leads to create a situation that hampers the overall wellbeing of associated patients (Mrtensson, Jacobsson Engstrm, 2014). The working environment has a tremendous impact on the behavior of mental healthcare nurses towards the patients affected with mental impairments. The purpose of this assignment is to understand the impact of such stigmatized mental healthcare nurses on the provision of contemporary mental healthcare services. The first impact can be seen in case ofnursing professionals who have less knowledge, experience and education level regarding mental healthcare that effect their positive behavior towards such patient. Further according to Hansson, Stjernswrd Svensson (2014), it was determined that mental healthcare staffs working as out-patient care were able to behave positively to their patient whereas, in-patient care staffs were having negative behavior due to burnouts. Thirdly, Henderson et al., (2012) determined that contact hypothesis is the prime reason for the negative attitudes in healthcare professionals and increased communication and contact has the ability to remove the stigmatized behavior of such professionals towards mentally ill patients. Further, the working environment has also determined to have impact on the nature of staff towards mentally ill patients and the difference in their education and knowledge determines the level of competency and positive attitude for patients. T he reason behind this can be the social prejudice, discrimination and differences that determines social norms and abnormalities. Therefore, such social discrimination and stigmatized attitude exists between two different levels of healthcare professionals (Mrtensson, Jacobsson Engstrm, 2014). References Hansson, L., Stjernswrd, S., Svensson, B. (2014). Perceived and anticipated discrimination in people with mental illnessAn interview study.Nordic Journal of Psychiatry,68(2), 100-106. Henderson, C., Evans-Lacko, S., Flach, C., Thornicroft, G. (2012). Responses to mental health stigma questions: the importance of social desirability and data collection method.The Canadian Journal of Psychiatry,57(3), 152-160. Mrtensson, G., Jacobsson, J. W., Engstrm, M. (2014).Mental health nursing staff's attitudes towards mental illness: an analysis of related factors.Journal of psychiatric and mental health nursing,21(9), 782-788.

17 Gorgeous Box Braids Styles and How to Care For Them

17 Gorgeous Box Braids Styles and How to Care For Them SAT / ACT Prep Online Guides and Tips In the '90s, box braids were everywhere. They were the coolest hairstyle, and our favorite movie and tv characters were wearing them, from Dionne in Clueless to Moesha. As is often the case, what was once cool is cool again. Box braids are back! If you're too young to remember the heyday of box braids or if you've never worn this hairstyle, it's time to up your box braid knowledge. In this article, I'll enlighten you on all things box braids. I'll thoroughly detail what they are, how they're made, how they can be styled, and how to maintain them. So buckle up as I break it down for you in this box braid bible. What Are Box Braids? Box braids are a hairstyle associated with African and African-American hair. To make box braids, the entire head of hair is parted into boxes and each section is braided from the box all the way down. Often, box braids will be mistaken for corn rows and vice versa. Don't make this rookie mistake. The difference between box braids and cornrows is that cornrows are braided directly from the scalp, and the braids in box braids start from the boxes of hair on the scalp. For black people, and black women especially, braids and twists (in which the hair is twisted instead of braided) are known as protective hairstyles because they protect natural hair from the elements and don’t require daily maintenance. Here are some pictures of specific protective hairstyles so you can see how they look and how they differ. First, check out cornrows. In this hairstyle, the hair is braided directly from the scalp: A photo posted by Stasha Harris (@magicfingers84) on Aug 1, 2016 at 7:01pm PDT Next, here's a type of twist hairstyle known as Senegalese or rope twists. The hair is twisted instead of braided to create this look. #senegalesetwists A photo posted by Marie Hair braiding (@marie_bundu) on Jun 25, 2016 at 1:46pm PDT Finally, this is a woman with box braids. Notice how the braids start from sections of hair instead of directly from the scalp. A photo posted by Victoria Knight (@victoria_knight_) on Aug 2, 2016 at 10:07am PDT The Process of Getting Box Braids Getting box braids is a lengthy and labor-intensive process. Depending on the size of your braids and your stylist’s skill, the process can take anywhere from 2-12 hours. Preparation Before getting a box braid hairstyle, you have to prep your hair. Here are the things you need to make sure to do to your hair before getting box braids: Shampoo Detangle Deep-condition Blow dry Going through these steps will ensure your hair is as healthy and clean as possible. While your hair is braided, you won’t be able to get rid of all the dirt and bacteria from your hair and scalp, so your hair should be super clean before it gets braided. If your hair is long enough, box braids can be done with just your natural hair. However, if you want some additional length, hair pieces can be woven in. Keep in mind if you use extensions, that will add to the cost. Cost The cost for box braids varies depending on the length of your hair, the thickness of your braids, how much artificial hair is used, and where you get your braids done. Without extensions, you can get them at a salon for about $100-$300. Extensions with synthetic hair will normally add about $20-$50 to the cost, depending on the type of synthetic hair and how many packs you use. If you use human hair for your extensions, that will significantly increase the cost, and human hair is not recommended for larger braids. You can try to braid your own hair or have a friend do them to lower your cost, but most often, you'll get the best results if you have your braids done by a professional. The Basic Box Braid Steps First, all the hair must be parted into individual boxes one at a time. When you grab a section of hair, the hair on your scalp should look somewhat like a little square or rectangle. The size of the boxes can vary, depending on how big you want the braids to be. After the boxes have been created, the section of hair in each box is further divided into three even subsections and braided down to the ends. At the end of the process, the entire head of hair should be in individual braids. Then, you should moisturize your hair and scalp. Here you can watch an almost 20 minute video of a woman getting box braids with extensions. She takes you through the entire process, from getting her hair washed, to parting the hair, to braiding in the extensions: 5 Types of Box Braids There are multiple box braid styles. Depending on your style preference and your hair type, here are some box braid types you can choose from: Poetic Justice Braids Sometimes people will refer to box braids as Poetic Justice braids, but specifically, Poetic Justice braids are thick, long box braids, like the ones Janet Jackson wore in the movie Poetic Justice. Typically, thick box braids work best on women with thicker hair. Janet Jackson with her Poetic Justice braids Micro Braids The thinnest of the box braids are known as micro braids. They’re a great option if you have fine hair. Check out some micro braid examples: A photo posted by zencià ¶rgà ¼sà ¼ cornrows box braid (@zenci_orgusu_afro) on Jul 29, 2016 at 2:49am PDT A photo posted by CoilyHairedBeauty (@_coilyhairedbeauty_) on Jul 27, 2016 at 9:52pm PDT Ombre Braids Many women will opt for ombre braids if they’re getting extensions. Ombre just means that the hair is darker at the root and gradually becomes lighter. You can get your braids in a ton of colors, including red, green, gold, silver, brown, and purple. Use colored braids to add some pop to your hairstyle. However, depending on the colors you choose, this look may not be seen as â€Å"professional,† so make sure the colors will work for your lifestyle. A photo posted by H'ADAS Hair💎 (@hadashair) on Aug 1, 2016 at 9:am PDT Short Box Braids Your box braids don’t have to be long, even though most women choose to go long with their braids. You can do a box braid bob and look totally awesome. Typically, the shorter dos work better with thicker braids. A photo posted by Kersti Pitre (@kersti.pitre) on Sep 30, 2015 at 9:32pm PDT A photo posted by hi felicia! (@feeeenicole) on Jul 2, 2015 at 5:58pm PDT Shaved Sides You can rock long box braids and shave the sides and back of your hair. This undercut look provides some glam and edge. A photo posted by @boxbraidsbeauties on Mar 7, 2015 at 9:28am PST A photo posted by Cynthia (@hairbyclarity) on Feb 26, 2015 at 12:31pm PST 12 Box Braid Hairstyles After you get your box braids, there are a ton of ways you can style them. One of the biggest advantages of the box braid hairstyle is that it’s very versatile. Here are some of the most popular box braid hairstyles, complete with descriptions and pics. General Hairstyles for Box Braids For the most part, any hairstyle you can do with long hair, you can do with box braids. For example, here are some classic hairstyles you can do withbox braids. Additionally, you can use any combination of these looks. Buns Depending on the length and thickness of your braids, you can wear a variety of buns. You can sport your bun in the back of your head or near the front. Furthermore, you can put all your hair in a bun, or you can put some of your hair in a bun and wear the rest of your braids down. A photo posted by 👑🠍 ­Ã¢Å¡â€"MelanieSheree ðŸÅ' ºÃ°Å¸â€˜â€˜Ã°Å¸ ¦â€ž (@melaniewashere) on Jul 31, 2016 at 7:37pm PDT A photo posted by Sue's Belle Coiffure (@sue_s_belle_coiffure) on Dec 14, 2015 at 8:34am PST Ponytails It’s pretty easy to put box braids into ponytails. Again, there are a ton of ponytails you can use on box braids. You can do a side ponytail, pigtails, a high ponytail, half ponytail, or just a simple traditional ponytail. A photo posted by yarimejia (@yarimejia) on Apr 19, 2016 at 7:18pm PDT Braids You can braid your box braids. It’s like a braid within abraid. I call them inception braids. Check it out: A photo posted by Jalisa Joy (@ling_stylez) on Jun 19, 2015 at 10:53am PDT Specific Styles for Box Braids In addition to the general looks that are possible, here are some more specific box braid hairstyles. Again, you can use any of these looks or combine looks to create a style all your own. The Beyonce Bun This hairstyle was popularized by Beyoncà ©. She rocked this look after she gave birth to Blue Ivy, and in typical Beyoncà © fashion, she started a trend. Here’s Beyoncà © sporting the Beyoncà © bun: A photo posted by Lina Kewas (@pitaluh) on Apr 8, 2016 at 9:43pm PDT And check out this girl looking fabulous with her Beyoncà © bun: A photo posted by Hannah Israel (@braidsbyhannah) on Jan 14, 2015 at 8:42am PST Twisted Bun The twisted bun is basically a bun that has twisted or braided hair. You can create this look by twisting your braids and putting them in a bun. Typically, this look works better with thicker braids. The bun can be at the top of the head or closer to the neck. Here are a couple of examples of twisted buns with box braids. A photo posted by Meka (@mekajoi_stylez) on Jul 7, 2016 at 12:02pm PDT A photo posted by TwistedFingersbyFayme (@twistedfingersbyfayme) on May 16, 2016 at 10:04am PDT Super High Bun This is a bun or twisted bun that is closer to the front of your head. It gives a sophisticated look, and it can be a worn at work or for a night out. A photo posted by fatumahasha (@fatumahasha) on Dec 29, 2015 at 2:44am PST Side Part The side part is extremely simple to create. All you have to do is flip your braids to one side to sport this fierce look: A photo posted by IronyOfAshi | Agatha 🇠³Ã°Å¸â€¡ ¬ (@ironyofashi) on Aug 27, 2015 at :38am PDT Thick Braid You can braid your box braids into one thick braid in the back for a comfortable, fashionable look. While buns can add extra weight on your head and possibly hurt your neck, you won’t run into any of those issues with the braid. A photo posted by Baby Kincy (@myeyesruphere) on Jun 2, 2014 at 5:25pm PDT Ear Buns I’m kinda feeling this look. This do consists of two buns at the sides of your head while wearing the rest of your hair down. It’s sporty and cute. A photo posted by Box Braids (@bestboxbraids) on Sep 22, 2015 at 5:pm PDT A photo posted by Box Braids (@bestboxbraids) on Jul 16, 2016 at 5:47pm PDT Crown of Braids You can make a bun-like crown of braids by bringing your hair from the back and working along your hairline. This is a lovely, regal do. A photo posted by Kersti Pitre (@kersti.pitre) on Sep 25, 2015 at 9:39pm PDT The High Half Ponytail You can bring your braids from the side to the top of your head to make a high half ponytail. This is a good style for going out or if you just want to add some extra spice to your normal look. A photo posted by L I Z Z I E L O V E S (@lizzieloves.x) on Jan , 2016 at 10:37am PST Accessorizing Box Braids On top of all the various hairstyles you can wear with box braids, you can also accessorize your hair to add a little something extra. You can put beads in your braids, and you can use scarves or headbands. The scarves and headbands can help you create different hairstyles, but the beads are just for show. A photo posted by @boxbraidsgang_ on Jun 2, 2015 at 1:39pm PDT A photo posted by Magda DziÄ™giel (@holla_jazzy) on Oct 2, 2015 at 9:48am PDT How to Style Box Braids: 3 VideoTutorials If you want to see how various box braid hairstyles are created, I've posted a few video tutorials to walk you through the process. The first shows 12 ways you can style your box braids. The next shows seven top hairstyles for box braids or Senegalese twists: Finally, you can watch this video which shows six simple and elegant box braid styles: 3 Thingsto Consider Before Getting Box Braids Here are some essential things to think about before you get your box braids. How Big Do You Want Them? Do you want thick rope-like braids or very small braids? Small box braids work better for fine hair. If you have fine hair and opt for a bigger braid, the weight could damage your hair and you probably won’t get the volume you desire. Big box braids work better for thick hair. If you have thick hair and get braids that are too small, you’ll end up with a ridiculous number of braids, the braids may be too thick to style, and they’ll have too much weight. Make Sure Your Hair Is Ready Before getting a box braid hairstyle, you have to prep your hair. Thoroughly clean your hair, and don’t put any product in your hair before you get it done. This will ensure your hair is as healthy and clean as possible. Again, while your hair is braided, you won’t be able to be able to get rid of all the dirt and bacteria from your hair and scalp, so you need to make sure your hair is super clean before it gets braided. Mentally Prepare Yourself for the Process The process of getting box braids takes hours. On average, it typically requires about 4-8 hours. Generally, the smaller your braids, the longer the process. Also, the braiding can be uncomfortable. However, even though it can be a bit unpleasant, it shouldn’t be extremely painful. Intense pain can be a symptom that you’re experiencing hair loss. If you're in agony, let your stylist know, and she can adjust the tension or take your braids out. How toMaintain Your Box Braids Like all hairstyles, box braids have to be maintained, but a huge benefit of getting box braids is that they don’t require much daily maintenance. Don’t wash your hair too much, but keep your hair and scalp clean. While you should only wash your hair about once every week or two with box braids, you can clean your scalp more often. Dampen a washcloth and dip it into warm water and witch hazel astringent. Then part your hair and rub the washcloth on your scalp. Don’t leave your braids in for too long. Again, the braids only last a maximum of about two months. If you leave them in longer than that, they’re going to start to look unkempt. Also, leaving braids or weaves in for too long can lead to alopecia, or the thinning of the hairline. Your hairline is especially susceptible if your braids are too tight around the hairline. If you’re especially worried about damaging your hairline, you can undo and rebraid the front few rows after about a month. Additionally, make sure that your hairstyle isn’t too tight. Don’t wear an extremely tight bun or ponytail. If your hair is pulled back too tight, that can damage your hairline as well. If possible, wear a satin headscarf at night. This will help keep your edges looking good and protect your scalp from drying out. Keep your scalp moist. You can prevent your scalp from drying out by spraying your scalp with water when you’re not washing your scalp or hair. Only use natural oils to keep your hair and scalp moisturized. Stylists recommend avoiding mineral oils, even though they’re popular in many braid moisturizers. Instead, use natural oils like almond oil and coconut oil. Also, you can use shea butter to soothe and moisturize your scalp.

Game of Thrones 8th season

Game of Thrones 8th season Game of Thrones: top questions and answers We have the excellent news for the fans of Games of Thrones. Our team has collected the most vital and exciting Game of Thrones questions, which everybody asked after watching the seventh season of this famous serial. Everyone agrees that it was the fantastic and magnificent season with many new characters, plot lines, intrigues, unexpected narrative closures, etc. However, although the 7th season was full of answers to the previous one, there also remained a lot of Game of Thrones questions about what would happen next. Many characters promised a lot, many situations are still unresolved, many enemies still exist, and the heroes are still looking for a happy end, struggling with misunderstanding and ignorance. Therefore, we have gathered top 10 Game of Thrones questions and answers, which the 8th season should reveal. Read on to know more about your favorite heroes and characters and find out about what will happen with their enemies. Although we are 100 percent sure that all have seen the 7th season, still we should warn you please, be careful with reading these Game of Thrones questions if you have not yet seen the 7th season. We will spoil some scenes and episodes.

Ajusting to life in a Nursing Home Research Paper

Ajusting to life in a Nursing Home - Research Paper Example al. (2001) Figure 1 clearly shows the dimensions of emotional closeness of the caregiver and the resident. Then subjective verifications are suggested that the relatives are fanatically concerned with the responses of their resident while his or her adjustment in the new environment. They usually do not consider the cognitive impairment of the patient as result of their main concern with the ultimate well being of the patient. The SPM, thus provides provisions for the stress of both resident and the caregiver. Analysis of Potential reasons Achterberg, et. al. (2006), conducted an empirical research to analyze the relationship between the prevailing symptoms of depression among the patients who recently joined the nursing home in comparison with their original residence. In this context 562 patients in 65 nursing homes were examined during a period of ten days right following the admittance. People of different age groups, genders and having varied diseases were included in the target population. Their depressive indictors in both major and minor stress situations were checked. This research concluded into the facts that depression is definitely evident among the resident of nursing homes. Patients coming from family life were found more depressed than those coming from any hospital. Moreover, further research is required to be conducted in order to manage and prevent these symptoms during or before admission of the patients. Assistance in Regaining Normality Kruczek (2007), a head nurse of a nursing home, states that this sort of depression is more common among the elderly residents who are chronically ill and it is difficult to involve them in the routine life. This is may be because they are willing to stay with their family but... Achterberg, et. al. (2006), conducted an empirical research to analyze the relationship between the prevailing symptoms of depression among the patients who recently joined the nursing home in comparison with their original residence. In this context 562 patients in 65 nursing homes were examined during a period of ten days right following the admittance. People of different age groups, genders and having varied diseases were included in the target population.   Their depressive indictors in both major and minor stress situations were checked. This research concluded into the facts that depression is definitely evident among the resident of nursing homes. Patients coming from family life were found more depressed than those coming from any hospital. Moreover, further research is required to be conducted in order to manage and prevent these symptoms during or before admission of the patients.Assistance in Regaining NormalityKruczek (2007), a head nurse of a nursing home, states that this sort of depression is more common among the elderly residents who are chronically ill and it is difficult to involve them in the routine life. This is may be because they are willing to stay with their family but had to adjust themselves which make them feel dejected.   She suggests special training for the concerned staff and suggests some positive ideas for managing this distress:†¢Ã‚  Developments of positive relationship with the dealing staff by making them feel at home. Home is a place where one is independent to follow his own will.

Organisational plans of learning contract objectives Essay

Organisational plans of learning contract objectives - Essay Example Design (ID) structures or rather models focus on the design and most specifically on the analysis parts. Such models are particularly used to direct the whole process of developing the learning platform.The reason as to why, the said models are used is merely due to the fact that, they provide a quality profound decision in ascertaining the way a learning program should be carried out. The ideology herein of this system is settled on acquiring a general view of the learning process. It is thus featured by a systematic process for assembling and evaluating mutual and personal performance requirements, and by the aptitude to react to the discovered training needs. The relevance of the systems approach ascertains that the learning programs and the necessary supportive materials are constantly created in an effective and appropriate way to counterpart the diversity of necessities in a swiftly dynamic environment (English, 2006). In this note, ISD are extensively known as ADDIE, which is to stand for, Analysis, Design, Development, Implement and Evaluate. It is also referred as System Approach to Training. Even though, there are quite slight variances amid the various ISD models, nearly all systematic Learning design models reflects an approach akin to the ADDIE model(English, 2007,Pg.419-424). Concisely, ADDIE models are described herein which are then reflected on the Learning Plan Map. Analyze the performance surroundings in ascertaining and comprehending on it, and then make a step ahead in describing the objectives required, in the name of approving any performance discrepancies. In essence it is merely meant to help in discovering the training necessities. Design a procedure or rather a platform that will guide in attaining objectives. This is also helpful in amending the performance discrepancies. Develop the original findings and procedures into a product that will help the learners into achieving the capacity to become performers. Within the training system , this might be referred as a courseware to the learners. Implement is achieved by providing the courseware to the learners. Evaluate is the final aspect in the learning plan map. This is achieved through the course ware, an audit track down all through the four phases and also from the working surrounding to ascertain desirable outcome is attained (English, 2007, Pg.23). To concisely navigate through the learning plan map, the below activities are conducted underneath each phase. On the Analysis part, there is a requirement to be able determine the results or rather the connection. Analyzing the entire system is fundamental as it helps have a clear picture of what’s needed. Then, bring together the task account that is linked to each job. On the same phase, chose the tasks that should be worked on and the ones that will approve learners into becoming performance. Also create some performance measures where the tasks is to be learned from learned and on the same note, select the instructional settings for the task linked with each job. Finally, determining the cost to be incurred and weighing its benefits is very useful. As discussed as portrayed from the map, the rest of the three factors have to follow up without skipping out nay process (English, 2007, Pg.30). This is well illustrated by the Lesson plan Map below. . RESEARCH PLAN MAP English (2008) asserts that using Concept Maps in planning a curriculum or rather researching on instructions on a particular topic helps the students in coming up with transparent concepts. When the concepts maps are merged during the course or rather at the curriculum level, there is always desire to arrange them. These, then calls up to researching for an international â€Å"macro map† that is expected to provide adequate information and their propinquity. A research plan map avails the necessary details for a

Controllability Principle in Responsibility Accounting

Controllability Principle in Responsibility Accounting One underlying concept of the traditional management control system is the responsibility accounting. It is viewed as an important feature because it permits the ease of decentralization in M-form organizations. It distributes accountability and provides accounting reports on these distributed accountabilities. It provides a way for large unmanageable organizations to be managed such that all subsystems have similar goals. It can be defined as a system where managers are held responsible for activities under their leadership. Built on responsibility accounting is the principle of controllability. This principle has been viewed as the cornerstone of responsibility accounting (S. Modell and A. Lee, 2001). The principle states that managers should only be evaluated on elements that are within their control. Research literatures on responsibility accounting point to the fact that responsibility accounting and the controllability principle cannot be made independent of one another. The re lationship becomes obvious when both are looked at together; responsibility accounting holds the manager responsible for a particular division but the controllability principle ensures that the managers are held responsible only for factors that they can control. For this reason, Ferrara (1964) called responsibility accounting a communication system with the sole purpose of helping the organization achieve its goals. The controllability principle, therefore, serves to make this communication channel clearer and understandable. The role played by the controllability principle makes it an appealing notion. However, much research articles have argued for the observance of controllability principle as well as against its observance in responsibility accounting. This paper seeks to evaluate the arguments for and against the observance of the principle of controllability. Arguments For and Against the Observance of Controllability Principle Recent research concludes that there are two types of uncontrollable factors within the borders of controllability; internal uncontrollable and external uncontrollable factors. Studies also show that when it comes to controllability, managers consider responsibility accounting fair when the effects of internal uncontrollable factors on their performance is negated in appraisal. The concept of fairness was given in McNally G. (1980) as one of the rationales for observing the principle of controllability. He stated this using the expectancy theory of motivation. The notion of fairness makes the observance of controllability desirable when performance evaluations are carried out on the managers. The controllability principle makes the appraisal a fair one. This is as a result of the appraisal done in consideration of the controllable factors and uncontrollable factors. The result of the appraisal would be a satisfied and possibly motivated manager. Choudhury N. (1986) goes further to sa y that this conforms to the commonly held principle of justice. The equity theory of motivation also helps to explain it further the theory says a fair days work for a fair days pay. In the case of the manager and controllability, this would be a fair assessment for a fair periods work. Achieving organizational goals are very important for any firm and the means of doing that is through the managers of the decentralized firms but if the managers perception of the performance appraisal is unfair, he is demotivated and unsatisfied. He also loses focus and possibly direction. Going by McGregors Y theory of motivation, this could damage the managers perception of his work. He wants to work and put in his best but if his best is judged against things out of his control, this could lead him to learned helplessness or to leave the firm (Nandan C, 1986). For such an organization whose appraisal system is deemed to be unfair, they would have a high turnover rate. The implications of this are far reaching as harmful managerial behaviour might crop up. With fairness in place, observing the principle of controllability helps managers to pay attention to uncontrollable factors. The responsibility accounting holds them accountable for what goes on in their divisions; controllability principle makes the uncontrollable factors obvious. Managers will direct corrective efforts to these uncontrollable factors (McNally G., 1980). This in turn would help to influence the managers behaviour such that it aligns with organizational goals. The knowledge that his appraisal is a fair one would motivate him to try to exert some influence over these uncontrollable factors. If the influence pays off, then he is one step closer to achieving organizational goals. This also induces him/her to pay more attention to factors previously perceived as uncontrollable but now influenceable because of the effort he has applied (F. Giraud, P. Langevin and C. Mendoza, 2008). In the agency theory framework of management control where all information is used to appr aise the managers performance in line with the controllability principle, the appraisal report highlights the controllable and uncontrollable factors. Senior management can attach rewards to these seemingly uncontrollable factors to ensure that managers do their best to attain them without neglecting other duties necessary for the organizational goal attainment. S. Modell and A. Lee (2001) refer to the influence over seemingly uncontrollable factors when they noted that reliance on controllability principle helps to enhance managerial control of powerful institutional actors such as managers. The empirical study carried out by Frow N, Marginson D, and Odgen S. (2005) at Astoria PLC also points out the fact that factors that cannot be controlled can be influenced with some effort; they found out that the firm uses the AIP (Astoria Improvement Process) to reinforce influenceablity. They noted that the AIP helps the manager retain some form of control where they have only partial contr ollability but the AIP also imposes expectation on the managers. This would ensure that the managers make extra effort to influence these factors to meet the expectation laid up on them. Controllability principle helps to neutralize the effects of uncontrollable factors on a managers performance, thus giving a true picture of the managers efforts. This is another appealing notion of the controllability principle. It has been argued that the organization is a social system that grows in complexity like the biological systems. This complexity brings with it constant changes and in the organizational context, this would mean unforeseen changes that can have positive or negative effects on the efforts of the manager. One of such complexity is the competitive and economic elements. Both of these can affect the managers effort in a positive or negative way. An appropriate example is the financial crisis of 2007-2010 which has caused a downturn in stock prices. This in turn affects the profit and investment levels but the controllability principle neutralizes the effects of the financial crisis on the managers performance. Giraud et al (2008) noted that neutralization of un controllable factors can take two forms; ex-ante neutralization and ex-post neutralization, both of which have the same the same result, neutralizing the effects of uncontrollable factors on the performance of the managers. The Controllability principle provides a reliable assessment of the managers performance. When all uncontrollable factors have been neutralized, the assessment will be based on the efforts of the manager in improving the division under his control. Choudhury (1986) notes this when he says that the results of the division under the mangers control is a combination of the managers efforts and the uncontrollable factors. Separating managers effort from uncontrollable factors provides a better basis for assessment. In the principal agent framework, this would be a very necessary basis for rewards, the principal uses everything in his disposal to appraise the manager but when controllability principle removes the uncontrollable factors, the managers efforts are clearly seen. The rewards can then be based on the managers efforts at controlling the factors that he could to achieve organizational objectives. Ferrara (1964) argues that the controllability principle in responsibility accounting helps the organization to grow in that it helps to locate the errors and mistakes of the organizational members. He argues that errors and mistakes are the stuff of which progress is made . He also argues that controllability is a means of locating those activities and people in the organization in need of help so that assistance can be rendered and scarce resources of the organization would be more utilized. This would mean that controllability principle works in line with the organizational goals and where a positive attitude about it is inculcated in managers, the organization should move at the targeted pace. The responsibility accounting reports will make clear the controllable factors and the uncontrollable factors but amidst the controllable factors, a well prepared report will reveal where there might be problems. These problems can be considered and worked on or used as a base for future st rategic plans. When all errors and mistakes are corrected, they make room for improvement. In spite of these appealing advantages for controllability principle, there have been arguments against its observance in the responsibility accounting. Choudhury (1986) argues that controllability principle is not sacrosanct. Considering the size of big firms, a lot of factors hinder the practicality of the controllability principle. The interdependencies of the divisions within these firms create an unclear line with respect to divisional boundaries and places difficulty on the responsibility accounting process. One such factor is the task complexity of some divisions. If a particular manager works with another divisional manager to accomplish a difficult task, it becomes difficult to appraise the managers efforts because supposedly, the manager with the task had control over the particular task but performance appraisal with controllability principle makes this difficult. The manager had the task under his control but the other manager that helped had no control over the task but had ideas and participated in accomplishing the task. In this aspect Amey (1979) compares organizations to biological systems that grow in complexity. The complex growth makes controllability impossible. Observing the controllability principle in complex organizations is limiting on the innovativeness and the creativity of managers in the organizations. When managers are aware that they are being assessed on controllable factors, they would not be willing to take on risky ventures that have potential benefits for the organization. In their examination of the limitations of controllability principle, Antle and Demski (1988) conclude that the limitations of controllability on organizational growth can be modified through the information content notion. The limitation of the controllability principle is a hindrance on the positive results of team work. M-form organizations require team work to succeed, however, the observance of the controllability principle in the principal-agent framework breeds competition and this affect team work negatively thus a sales manager might have a good idea on how to achieve the tasks of the marketing manager but because he does not want the marketing man ager to do better that him in their performance appraisal, he would not assist or offer advice. Team work is therefore placed at the bottom of the list of useful organizational ethics. On the contrary where both managers would work together without neglecting their divisional duties, they could achieve desired results and if possible, meet their separate targets. The study carried out by Frow et al (2006) supports this fact; their findings revolve around accountability without controllability and the results also shows that the Astoria Plc. encouraged more co-operations because of organizational promotion of greater interdependencies. Another aspect where the observance of controllability principle is limiting is the area of performance evaluation. It limits the use of market measures in evaluating the managers performance. The use of market measures is one of the ways of evaluating senior management employees and the limiting effect of the controllability principle weakens the effe ctiveness of these measures (Merchant, 2006). The limitations of the controllability principle lead to rigidity in organizations. The controllability principle does not allow room for organizational flexibility. It limits the organization to growth based on only controllable factors. Modern day organizations are very dynamic and this constant change is not compatible with the concept of controllability. If controllability principle is been observed in an organization, the organization would not allow change such that it is flexible and easily adaptable to changes in its environment. Amey (1979) argued that businesses needed to maintain flexibility in internal arrangements such that adjustment would not be impeded and its links with its environment would grow stronger. Observing controllability principle in responsibility accounting involves some elements of subjectivity. This occurs when the basis for establishing controllable and uncontrollable factor are unclear. The performance evaluation team will have to set a criterion to use when carrying out an appraisal; this criterion would be based on what they think and probably not what they are aware of. In doing this, they become subjective in the appraisal. This would be perceived by the manager as unfair appraisal. He would view himself as being unfairly treated without consideration of factors contingent upon his performance. As a result of this perception of the performance appraisal, the manager could behave in a dysfunctional way. Such actions would be detrimental to the organizational goals. A manager who perceives an unfair system would also be demotivated. The findings of the research done by Giraud et al (2008) concluded that managers do not want uncontrollable external factors neutralized because of the level of subjectivity involved in it. Similarly, drawing from the study carried out by Modell and Lee (2001) institutional factors affect the controllability principle, in turn these factors affect the efficiency of the responsibility accounting system. The controllability principle is also expensive to maintain in an organization. I would argue that the process involved in ensuring the observance of responsibility principle is not cost efficient. The process would require constant research into the market forces so as to distinguish controllable factors from uncontrollable factors; where it is not possible to make such a distinction, the organization would have to incur more costs to ensure that the performance appraisal system is perceived as fair by its managers. The energies and costs that would be consumed by such a process would be effectively used in another part of the organization where it would be beneficial. Giraud et al (2008) also argues on the difficulty of evaluating uncontrollable factors, they specifically note the difficulty as regards the impact of economic recession. Thus, I would also argue that payment for the services of qualified experts on the distinction between controllable and uncontrollable factors for p erformance evaluation is an unnecessary cost to the organization. Research has also shown that observing the controllability principle leads to dysfunctional behaviour of managers. Hirst (1983) noted that reliance on performance measures that capture uncontrollable factors promote dysfunctional behaviour. This as a result of the managers perception of the performance evaluation system; he wants to avoid the effects of uncontrollable factors and he does that by engaging in activities that do not promote organizational objectives. Giraud et al (2008) mention such activities to include data manipulation, creating slack and developing an excuse culture. He narrows his focus to just the factors that he knows he would be appraised by and where he fails, his self-efficacy is reduced. Observing controllability principle in responsibility accounting can have consequences for organizational goals. It can lead to short termism on the part of manager. In narrowing their focus, managers focus on the components of the performance evaluation system and not on the organizational goals. This would lead to the neglecting of organizational long term goals. Thus, a manager with a long term goal of improved return on investment but with a sales division short term goal of number of user complaints per month and percentage variation from budgets will focus only on reducing the percentage variation from budgets thereby maligning the chances of improving the ROI. This might mean inferior sales strategies that would result in a drop in sales figures which have negative effects on the ROI. Conclusion Theoretically, observing the controllability principle in responsibility accounting has been perceived to have its advantages and disadvantages to the organization. The definition of the controllability principle indicates that there is a clear distinction between controllable and uncontrollable factors. This distinction supposedly makes it easy to observe in responsibility accounting. However, empirical studies reveal that organizations do not fully observe the controllability principle. Findings indicate that there is some sort of continuum that has controllable factors on one end and uncontrollable factors on the other end with varying degrees of control in between. Studies also show that some managers do not see themselves on either end of the continuum but somewhere in the middle. This means that strict observance of the controllability principle is impractical. Choudhury (1986) argues that the responsibility accounting concept should not be hindered by controllability and that it should be interpreted independently of controllability. Moreover, controllability should be defined contingent upon the contexts of the organization. McNally (1980) also argues that controllability can be applied in a modified version. Recent literature also indicates that organizations tend to hold managers for factors that they can influence rather than factors that they can control. This lies somewhere between controllable factors and uncontrollable factors on the controllability continuum. Giraud et al (2008) refer to this as the influencable factors. In addition, the interdependencies of organizations blur the lines separating controllability and other sub-systems in the responsibility accounting system (Hirst, 1983) as well as the uncertainties of the organizational environment. Consequently, I would argue that strict observance of the controllability principle is unrealistic. The modification and the re-definition of the controllability principle is a gradual shift away from the premise of the controllability principle. The difference between controllable and uncontrollable factors is lacking in clarity as regards modern organizations. It also does not align well with the structure of modern day organizations. Similarly, factors that can be influenced today might not be influenced the next day or next operating period because of the unpredictability of the environments of the organizations. Besides, can the ability to influence an event be measured and to what extent can it be measured?