Rendell Case Essay Example for Free

Rendell Case Essay 1. What is the organizational philosophy of Martex with respect to the controller function? What do you think of it? Should Rendell adopt this philosophy? From the position descriptions of Martex stated in the case we can conclude that the organizational philosophy of Martex with respect to the controller function, especially in the modern business, has gone through a huge change. For organizational function, it emphasized the importance of directly reporting to the corporate controller in lieu of responsibility to the division manager, and for this position, it largely concerned with administrative function of an important managerial position as it relates to the control of costs and the profitable operation of the business as a whole. The Martex’s controller vertical structure appear to be relatively independent without being intervened by the division manager so that they can greatly contribute to improvements on controlling corporate cost and preparing divisional budget from the company-level management perspective. In my point of view, it is beneficial to corporate operation as a whole. But these is a point which should not be neglected that is sometimes the interest inconformity between division and corporate. Like what stated in the case, there is always a fat in the division budget, but if execute the Martex’s methods, the direct consequence of â€Å"unbiased source of information† will really show up? I doubt it. Given the intervention of the division manager from their own purpose, the accuracy of either data sources or analysis reports could not be guaranteed anymore. So in my position, I would be more in favor of rejecting this organizational philosophy in Rendell Company. 2. To whom should the divisional controllers report in the Rendell Company? Why? The divisional controller should report to the divisional manager for now. The reason is that the control system structure should take corporate structure into account. If merely imitating the methods of Martex, it may fail. It is not completely suitable for a different corporate structure using the same management control system. The reason of success in the Martex is primarily because the line-staff relationships underlie the  implement of assigning general staff to the division instead of the divisional staff. In addition, the division controller’s office is often located with the division colleagues not the division manager, and therefore make the intervention least possible. In contrast to the Martex, Rendell did not meet the same requirement as the Martex had had. Once took the job, the Rendell division controller was told his function was to help general manager. So every decision and analysis he made would be from divisional interest instead of corporate as a whole. On the other hand, as a member of the divison, if the controllers were treaded as the front spy looking into the division status, they will also be questioned for the reporting and isolated from the rest of the division. No mention the job could be taken over unofficially. The reason of this phenomenon is that the division controllers are not created as an independent position in the Rendell Company, which is, more or less, under the pressure of the division management. 3. What should be the relationship between the corporate controller and the divisional controllers? What steps would you take to establish this relationship on a sound footing? The best relationship between the corporate controller and the divisional controllers is kept direct relationship. From the perspective of operation and development of the corporate, only if the president and corporate controller (as we all know, mostly, the corporate controller would reported directly to the president) gather the accurate information of various divisions, they can make better decisions for future plan. To avoid the unnecessary difficulties for gathering data and reporting to upper management, the vertical organizational structure should be shortened as possible. There are several indispensible steps to establish this relationship. And all of the purposes are from two principles: first, shorten vertical structure and avoid intervention of affected parties; second, strengthen accounting system control. First of all, it is important to intently cultivate the awareness of managers and controllers as they simultaneously grew up in the  division. The company should establish the so positive image of controllers within the entire company that make every staff clear the necessity of the controller organization for the development. Secondly, take a strong hold with the accounting system, only this is an objective and powerful tool for the entire management even if the management cannot make sure the accuracy of the other information. Additionally, with an uniform accounting system the company would not step into the chaos status. Thirdly, align the divisional and corporate controller in the same direction. Only with the same objective, such as growth in dollar sales, assigned rate of profit etc., they can coordinate and cooperate more efficiently from the same interest. Setting up a proportion of allocating profit between managers and controllers so as to introduce a competitive and cooperative mechanism is not a bad idea. 4. Would you recommend any major changes in the basic responsibilities of either the corporate controller or the divisional controller? The controllers now take on the responsibility of establishing the standard practice regulations and the coordination of systems. To guarantee the rightness and unbiased standpoint, the corporate controller should supervise the argument process. Because there is no counterpart in the division to offset the potential personal mistake. So for this part, in a certain extent, corporate should suppress the individual impact of controller for the standard establishment. The controller, whatever in corporate level or division level, should have supervision over the cash, cash equivalent and credits. In case of the uncontrollable expense on the divisional budgets. From such process, on the other hand, it can resolve the partial problem of false financial statements and bloated budgets. The divisional controllers should have the partial authority over the disbursements of any kind of expense, whose signature on checks at the same time should also be authorized and double-checked by corporate controller. Through authority sharing between administrative staff and control organization, it would be more beneficial for the corporate cost control.

Behaviors Caused by Hypothalamic and Thalamic Lesions :: Neurological Chemistry Chemical Papers

Behaviors Caused by Hypothalamic and Thalamic Lesions In the field of neuropsychology, the area in the brain that includes the hypothalamus, the thalamus, and the subthalamus is referred to as the subcortex diencephalon (Kalat 2004). In the following section, lesions to these specific areas will be discussed. The results of the lesions will be addressed from the perspective of a neuropsychologist. Neuropsychological assessment refers to the objective evaluation of the cognitive, linguistic, perceptual, and psychomotor performances of a person with the aim of relating the status of his/her performances to the structural and functional condition of his/her brain (Steinhauer, Gruzelier, & Zubin 1991). Neuropsychological assessment can be approached from an experimental method in which the researcher has greater control of the variables affecting the situation but, generalization is more difficult and human subjects cannot be used in studies (Finger 1978). A clinical method is also used and, although this method does not experience the benefit of complete control, brain-behavior relationships are much easier to study because human subjects can be used in this method (Finger 1978). Both methods are usually combined to produce the most efficient and helpful information for the patient. The most prominent neuropsychological tests include the Wechsler Adult Intelligence Scale, the Halstead-Reitan battery, and the Wechsler Memory Scale (Steinhauer et. al. 1991). These tests provide the opportunity to analyze the components of performance and then identify probable disabilities that would explain the defective performance (Steinhauer, et. al. 1991). The main issue that will be examined in this section will be behavioral effects of lesions to specific parts of the hypothalamus and the thalamus. The hypothalamus is located near the base of the brain and is ventral to the thalamus (Dimond 1978, Kalat 2004). The hypothalamus is part of the limbic system and is responsible for motivational behaviors including emotion, eating, drinking, sexual activity, anxiety and aggression (Kalat 2004, Dimond 1978, Isaacson 1982, Beaumont 1983). The hypothalamus has widespread connections to the rest of the forebrain and also to the midbrain (Kalat 2004). The hypothalamus contains a number of distinct nuclei including the lateral nucleus which controls the initiation of eating and drinking, the ventromedial nucleus which controls the stopping of eating and drinking, the paraventricular nucleus which limits meal size, the supraoptic nucleus which controls the secretion of vasopressin, the suprachiasmic nucleus which constitutes the biological clock,

Art Essay Introduction- Penny Byrne

Penny Byrne is an Australian born artist. She was born in Mildura, Victoria, Australia. She lives in Melbourne and owns her own studio. She is interested in ceramics and works as a ceramics conservator. She did a bachelor of fine arts ceramics in Melbourne in 1987 and graduated from west Dean College in the UK after doing ceramics and glass conservation and restoration. She also did a bachelor of laws at La Trobe uni in Melbourne and uses her knowledge of political and social issues in her art.Penny Byrne uses her knowledge of ceramics and knowledge of world issues combined with simplicity and in your face messages in her artwork ‘how much can a polar bear #2’ (2008, sculpture, ceramic, 9. 5x7x11cm). Her artwork makes a public comment on the melting polar ice caps due to global warming and the effect that this is having on the polar bears. Byrne uses her knowledge of ceramics in this sculpture as she appropriates this ready-made ceramic polar bear figure. She has taken a polar bear figure and put scuba diving gear on it to make it innocent and helpless.She uses relevant choices of material as she isn’t creating more waste, putting across this environmentally friendly message. The message she is putting across is made obvious through her use of scuba diving gear and the title of the work. She wants people to think about the polar bears and the environment she cares so much about and she achieves this through simplicity and easy understanding. The overall meaning of this artwork is that the polar bears are struggling, to find food sources, to adapt to new climate and that we aren’t helping, in fact we are making it worse.This is obviously a topic that Byrne feels strongly about. I find that she works well to channel her personal interests into the work and her uses of materials are appropriate to her knowledge, and the message she is putting across. Overall with the simplicity of the message and the use of appropriate materials are effe ctive and work well with the knowledge and personal interest shown in her work. She uses this in many of her of her other works such as ‘the four horse men of the 21st century apocalypse’.

Maupassant’s Use of Setting in The Necklace Essay

In the story The Necklace, Guy De Maupassant uses the settings to further heighten the dramatic effect of the change in the character of Mathilde Loisel. At the various stages of Mathilde’s character’s transformation, the setting complements to reflect her actions and emotions. At the start of the story, Mathilde is depicted as having accepted her lot, knowing she has beauty but that her station in life granted her nothing more than a life married to a clerk. She still daydreams of luxurious parlors and exquisite food as she moves around her own home with its simple furniture. The Mathilde depicted here is a girl who still has fantasies of escaping her present situation, and Maupassant’s juxtaposition of the images of the lavish setting with the vestibules with Oriental trapestries and large parlors adorned with olden silk with Mathilde’s dreary reality of worn walls and abraded chairs strike a strong contrast between her desires and her inescapable circumstance. When Mathilde went to the party, she was changed – she became truly the girl that she was meant to be, desired and sought after, in a place she felt she belonged. Although Maupassant did not detail it, the reader can imagine extravagant ornaments, crystal chandeliers, and blatant affluence everywhere, lifting Mathilde’s spirits up as her dreams came true: that night she was Cinderella at the ball. But she knew it was a dream, because the other women had furs and she had wraps that spoke of her true station in life. And to bring her feet back on the ground, when she got back home – to the dreary place seemingly more dreary now after all the glamour of the mansion – she discovers she lost the necklace. Their home full of wanting etched its emptiness even more with the realization that she was missing something very valuable, something that was worth more than anything she has. And then, she comes to accept reality – she cannot afford the luxurious life, and because of her whims and fantasies she has cost them a fortune they did not have in the first place. To make up for her behavior, she threw herself to work – her pink nails scrubbed themselves hard in the kitchens where it was dirty with greasy pans and dark-bottomed pans. Here we see Mathilde’s descent – she came into terms with her social status and acted like it. She no longer fancied herself a woman out of place meant for better things, above the needy and the poor common people. They left their house and stayed at the attic; she went to the market and threw water on streets. In the kitchen, in the market, in the attic, she became one of them. And finally, when they have repaid all their debts because of the necklace, we find Mathilde walking at the Champs Elysà ©es for leisure after a week’s hard labor, triumphant because now she is a free woman. The Champs Elysà ©es is hailed the most beautiful avenue in the world, and it is only fitting that Mathilde meet her old friend here. She was no longer the beauty that she was, she was no longer desirable nor recognizable, but she gained a new beauty within: she was her own woman now, strengthened by hard life, and with a firm grasp of reality and newfound pride having paid her dues. And with that pride she went up to her old friend, the same moneyed lady from before. Mathilde stood out in the luxury of Champ Elysà ©es’s beauty, and yet momentarily we saw her transformed again because after all these years of hard work, it was still her foolishness and pride that cost her own beauty and charm. But more than anything, it felt that she belonged there amidst all that glory, because after working herself to that state of being one of the poor as she saw them, as one all her hard work has gained her the richness that she always dreamed of in her younger days.

Spelling Tips I Before E Except After C

Spelling Tips I Before E Except After C Spelling Tips: I Before E Except After C Vowel order can be tricky in English, since there isn’t always an obvious connection between how a word is spelled and the way it sounds. The â€Å"ee† sound in â€Å"believe,† for instance, is the same as in â€Å"deceive.† But the vowels in the middle of these words are reversed. The key difference is that â€Å"deceive† is spelled with a â€Å"c,† which is why we use the rhyme â€Å"i before e except after c† to remind us how to spell certain words. â€Å"I Before E Except After C† The phrase â€Å"i before e except after c† is a mnemonic: i.e., something that helps us remember something. In this case, it reminds us that â€Å"i† comes before â€Å"e† in many words, except when they are preceded by a â€Å"c.† We’ve seen how this works with â€Å"believe† and â€Å"deceive,† but there are plenty of extra examples to help make it clearer: â€Å"ie† (No â€Å"c†) â€Å"ei† (After â€Å"c†) Achieve Perceive Diesel Ceiling Belief Conceivable Acquiesce Receipt Piece Receive The Exceptions†¦ As with most rules in English, â€Å"i before e except after c† is only a guideline and there are plenty of words that don’t follow this pattern. In fact, there are 923 English words spelled with â€Å"-cie-,† which means there are more exceptions to this rule than words that follow it! Many words that end â€Å"-cy,† for example, are spelled with â€Å"-cies† when pluralized (e.g., when â€Å"democracy† becomes â€Å"democracies†). Comparatives and superlatives may also require using â€Å"-ie-† after â€Å"c† (e.g., when â€Å"bouncy† becomes â€Å"bouncier† or â€Å"bounciest†). The correct spelling of bouncier and bounciest is vital for grading inflatable castles. [Photo: Oast House Archive]Furthermore, some words spelled with â€Å"-ei-† or â€Å"-ie-,† but that don’t contain an â€Å"ee† sound, such as â€Å"beige† or â€Å"science,† don’t follow the â€Å"i before e† rule either (e.g., â€Å"foreign,† â€Å"neighbor† and â€Å"weight†). To make matters more confusing, we also have words that contain an â€Å"ee† sound but don’t have a â€Å"c,† yet which are spelled with an â€Å"-ei-† (e.g., â€Å"weird† or â€Å"caffeine†). The point is that â€Å"i before e except after c† is sometimes helpful if you’re not sure how to spell a word. However, there are many cases in which this does not apply. This makes it particularly important to proofread your work, checking the spelling of any words about which you’re uncertain.

Share Your Skills with Schools †and Get Paid!

Share Your Skills with Schools – and Get Paid! Writers like you possess special, sought-after skills. You have gold dust to offer! Literacy ranks high on school agendas, and teachers often find creative writing a stumbling block. No wonder that many schools gladly pay experts to come in and inspire their youngsters. Could this be you? I’ve been running workshops in schools for years, and find them an ideal accompaniment to writing. Not only can they provide a healthy income boost, but the work is enjoyable too, and the children’s enthusiasm fires up my own.   It’s a win-win all around! Promotion Opportunities What’s more, school visits provide excellent promotional opportunities. If you have a book to sell, mention it to the schools you approach, with price and links, and take an armful along on every visit, whether for children or staff. If its a kids book, ask your school if they can notify parents in advance, so their children can bring requisite money. I sell lots of books this way. A discount helps, and for a further incentive, I set a simple price requiring minimal coins or notes for child-handling. Fee Fees widely vary. Set it low to start with and build up. I’ve reduced mine to about $200 plus travel to accommodate tightening school budgets in the UK; your schools may have more funds. You might like to apply to an agency or organization that specializes in such appearances, and let them arrange everything. In any case, agency websites provide useful information, including an insight into the range of workshop content authors offer. Here are a few to browse (selected and listed randomly), in Canada, the US and the UK: 1. Writers’ Federation of Nova Scotia, Writers in the Schools Program: http://writers.ns.ca/programs/writers-schools-wits.html 2. Seattle Arts Lectures: Writers and Schools, https://www.lectures.org/wits/writers_n_schools.php 3. Writers in the Schools, Houston: http://witshouston.org/ 4. Pen/Faulkner Foundation, Washington DC, Writers in Schools: penfaulkner.org/writers-in-schools/wins-blog/ 5. Authors Abroad, UK: authorsabroad.com An online search under â€Å"authors for schools† will reveal many others in these countries and around the world. Boost Your Bookings To earn more, consider widening your age range or content. I drew fresh interest Fit to Suit Fit your bookings round your writing, using the lulls in one to take advantage of the other. Opportunities may be intermittent at schools as their diaries fill fast and even big budgets run dry sometimes, or you might be between book releases. Here are few tips to see you on your way: Arrangements: Confirm booking details in writing, including content (poetry/story-writing/drama/journalism) and fee. Lesson plan: Prepare a mix of activities to keep kids on board, including some physical ones like artwork, singing, drama, or an outdoor performance, depending on age, space, time and facilities. In the classroom: You’ll have a staff member with you, so don’t panic! Keep calm, and maintain a lively pace. If you enjoy it, they will as well. Working with children: Check requirements in your area for working with children. You may need a criminal history record check to confirm you are eligible. Oh, and one more thing: Get a good night’s sleep before that alarm goes off! Children are energetic!

Impact of Income and Social Status on Health Essay

Impact of Income and Social Status on Health - Essay Example Studies have shown that there are no clear lines in the operation of these variables because they cut across certain universal truths. For instance, lifestyle diseases have demonstrated prevalence across the income and age divides in recent times (Skolnik, 2008; Mirowsky & Ross, 2003). Therefore, the effect of income and social status on health should be determined from an aggregate of factors that work in the modern society. Income and Social Status Health is significantly reliant on the variables of income and social status. Naturally, high-income status and socio-economic status play a positive role on matters of health. Individuals and groups placed at higher income levels and socioeconomic status have a wider choice when it comes to matters of health (Mirowsky & Ross, 2003). On the other hand, individuals with low-income levels and socioeconomic status could be more vulnerable to some of the common challenges that attend to the subject of health. Similarly, richer countries that manifest high levels of per-capita income are more likely to engage health challenges than poor countries. However, a range of studies has reinforced the fact that populations in both rich and poor countries are not homogenous (Riegelman, 2009). Categories within these populations will manifest different levels of capacities to engage with health challenges. As a result, it becomes necessary to determine the kind of issues that affect various sections of populations basing purely on the variable of income and social status.... The United States is one of the countries that has appreciated the challenges brought about by inequalities in income and social status in relation to matters of healthcare. The United States has developed legal structures to ensure some form of parity in healthcare provision across the income divide (Levine, 2009). The American Healthcare Bill otherwise known as the Patient Protection and Affordable Health Care Act was aimed towards addressing the income and social status components of health care. The merits of this bill are anchored in its vigorous advocacy of affordable healthcare for all American citizens. Deliberate restructuring in the sector have been made so that the burden of the cost of medication might shift more on collective taxation, the state and insurance firms rather than on individuals (Levine, 2009). The Health Care Bill proposes a number of safeguards that are meant to shield the citizenry from the unsteady costs of medical care. The bill sought to restore stabil ity and predictability in the expenditure on medical care. The primary concern was that a revised form of insurance systems would distribute the costs of medical care equally across various statuses, and other social stratifications. Towards this objective, the bill provided that people who earned more should be made to incur more in medical care than those who earned less. Another important safeguard of this bill was that it would no longer be possible for insurance firms to abandon their clients who became ill. This particular measure was aimed to arrest a sweeping trend where insurance firms deregister clients who are taken ill. For medical professionals this bill means