Management Accounting - balance sheet and cost reduction Assignment

Management Accounting - balance sheet and cost reduction - Assignment Example From the indexes given the cost of labour has increased over the years while the price of their products also tends to increase over the years, therefore the increase in the cost of labour has led to an increase in prices. The cost of direct materials has increased over the years meaning that this could have caused the increase in the cost of production for a unit. On the other hand retail prices have increased over the years as indicated by the retail price index. b) An indication of the possible areas of weaknesses in the material, labour and overhead costing and control practices and procedures used in the factory of the company. In addition, you should comment on any other areas you consider to be significant. Job order costing is used where each job is unique and requires special attention, therefore this is the best method to be used by Sidcup limited because each order is different in production, the problem faced by this company is that the determination of cost of labour used and materials used, the method used is inappropriate. Sidcup estimates material costs using the cost from the previous year which is very wrong because their costs may increase or decrease during the year, therefore the company should adopt one of the material cost estimation methods. (Pizzey A (1989)) Direct labour cost estimation is also not approp... Last in last out- this means that costs of materials used will be determined by the cost of those that came in last. Average method- this means that the cost of materials used will be determined by an averaged cost of the materials. Specific identification this means that materials cost will be determined by the specific cost of those used in production. Sidcup estimates material costs using the cost from the previous year which is very wrong because their costs may increase or decrease during the year, therefore the company should adopt one of the material cost estimation methods. (Pizzey A (1989)) Direct labour cost estimation is also not appropriate, the cost of labour used is that determined at the beginning of the year using the previous year expenses. The company should adopt direct labour cost estimation methods which will use labour hours and cost per hour to determine labour costs. The company has no budget for any year, the company therefore should budget prepare sales budgets, production budgets, direct material usage budgets and direct material budgets in order to aid in planning and coordination of activities in the organisation. According to the components of the costs of production given below, the cost of labour is higher than any other cost; therefore they use a labour intensive method of production. The cost of production can be brought down through the adoption of a capital intensive means of production where the machines do a lot of the work. Machines will also increase their production capacity and this will lead to economies of scale where the total overheads will be distributed to a large number of units produced.

Write a detailed analysis of the poem Last House especially concentrating on style Essay Example for Free

Write a detailed analysis of the poem Last House especially concentrating on style Essay The poem begins with a dramatic opening. Like the dead march. The use of a simile is effective here because it evokes the notion of finality of death and destruction even before you have finished reading the whole line. The slow beat of destruction is evident throughout the whole of the first stanza. A hum; a waver; a trickle of mortar; a pause; This is reinforced by the poets use of punctuation. The tone created in this stanza is of a melancholy nature and we can sense Fanthorpes regret that the cinema is been torn down. The idea of finality is continued in the second stanza with the phrase This is the last performance. This is emphasised by Fanthorpes use of half-rhyme doubtfully / fall which enacts the disharmony of the destruction of The Regal cinema by hinting at a rhyme which the reader does not get. The tone changes in stanza three to one of nostalgia when Fanthorpe evokes the memories that the crowd has of going to the cinema in the past. She uses onomatopoeic words whistling and yodelling to recreate the excitement of the audience waiting fro the film to begin. The nostalgic tone continues in the fourth stanza as she reminds the reader of the range of cinematic experiences. She uses alliteration, men in macs at matinees to create sordid implications which are emphasised by the regularity. The use of the tactile onomatopoeic word oozing helps create the environment in the cinema when watching a touching film and also establishes the dismal atmosphere of watching the cinema being torn down in the poem. The poem returns to the present in stanza 6 and begins with a question, Where now the oilfields of ketchup, the acres of hair? indicating that something is not right. Fanthorpe questions where the cinema-goers are now going to go all dresses up and with their chips. The final stanza has a haunting tone with use of shades. This is reinforced by the list of famous dead actors Garbo, Garland, Groucho, Welles, Goofy, Wayne which create the image of ghosts. It also possibly suggests that the cinema is now also one of the dead; as once it is torn down, it will no longer exist. The overall intention of the poem Last House, by Fanthorpe is to tell her readers about her feelings as well as describing what she and fellow bystanders saw and the way in which she responds to the scene. I find it interesting how Fanthorpe uses the most appropriate language to achieve the poignant atmosphere of the poem.

ray charles Essay -- essays research papers

Ray Charles   Ã‚  Ã‚  Ã‚  Ã‚  In the 1930s many black musicians where coming out of the south. One especially who would soon top the charts and hit fame and fortune starting in his young years, Ray Charles. After conquering poverty, blindness and many other things, success was possible. In his young age he had a few losses in his family and near after came down with a disease which was causing him to go blind. He later came over the blindness and was able to learn and compose music with the help of his skills in mathematics. After enduring a harsh childhood and blindness, Ray Charles was able to over come his handicap and follow his dream in music.   Ã‚  Ã‚  Ã‚  Ã‚  Ray Charles was born on September 23, 1903 to a very poor family. Although no birth record exists, his mother, Retha Robinson, dubbed him Ray Robinson, which he later changed so as to not be confused with Sugar Ray Robinson, a famous boxer (World Book 383). Ray Charles, or as everyone called him RC, was born to a mother only sixteen years old and she had another coming. By RC’s first birthday, his little brother George was born. â€Å"None was sure who George’s father was, but all remembered that Mr. Pit and Mis Georgia, who had no children of their own, adopted George to take the added burden off Retha†(Michael 7). While Retha was not able to watch over RC, he was cared for bye her friend Mary Jane, who was split up with her husband and had lost her son.   Ã‚  Ã‚  Ã‚  Ã‚  At the...

The Economic Impact of Tourism

Social and cultural impact of tourism As an industry, tourism is a dynamic, evolving, consumer-driven force. It is the world’s largest industry. It is the employer of 183 million people. This represents 10,2% of the global workforce. By employing one out of every the workers, travel and tourism is the world’s largest employer. As an industry, tourism is expected to grow much faster than other sectors. Growing so rapidly, tourism presents tremendous opportunities and challenges.Although a mature industry, tourism is a young profession. The good news is the variety of career prospects for today’s hospitality and tourism graduates. Tourism is a leading producer of tax revenues. When a tourist spends money to travel, to stay in a hotel, or to eat in a restaurant, that money is recycled by these businesses to purchase more goods, thereby generating further use of the money. In addition, employees of businesses who serve tourists spend a high proportion of their money locally on various goods and services.This chain reaction continues until there’s a leakage, meaning that money is used to purchase something from outside their area. This phenomenon is usually called the multiplier effect. Social and cultural impact of tourism From a social and cultural perspective, tourism can have both positive and negative impacts on communities. Even a visit to another part of your own country can both socially and culturally stimulating. Undoubtedly, tourism has made significant contributions to international understanding, peace and prosperity.However, tourism results not only in sociocultural benefits but also in sociocultural problems. Imagine the feelings of an employee in a developing country who earns perhaps $5 per day when he sees wealthy tourists flaunting money. Another example is nude female tourists sunbathing in a Moslem country. On the other hand, tourism is a clean and green industry, that most of the hotels are built with concern for the environment and use local crafts people, designers, and materials.Tourism brings new revenue to the area, it also creates and maintains higher rate of employment than if there were no tourism. During the past few years, the so-called â€Å"ecotourism† has developed in the countries which try to minimize visitor impact on their natural and cultural environment. In practical terms, ecotourism tour operators prepare participants by educating them about local culture, animals, plants.

Labor and Employment Law

It is the law, which provide legal right, restrictions and control on the workers working at the working place in the organization. The employment law was designed to protect the interest of the workers.Almost all the countries and International Labor Organization prepared it to keep the labors in equal position with the society. It is prepared on the different aspects of labors such as their working place, minimum wage, working time, health and safety, workplace environment etc.Labor and Employment Law, 12th Edition was wrote by the famous labor arbitrator containing chapters on pay equity and age discrimination, disability discrimination ad worker’s compensation laws ad employee privacy.The National Labor Relation Board is designed to provide right to the private sector employees to form their labor union and bargain collectively over wages, hours and working conditions.The NRLB also provide right to an employer to voluntarily recognize a union when card is presented with th e sign of majority of the employees. The employer is authorized to enter into card check agreement with union before collection of signatures. It is mandatory required on the part of employer to assemble signatures from more than majority of bargaining unit employees.The third party may check the authorization cards to judge the limits of the members as provided I the NRLA act. The Board may order to an employer to bargain with union, even when the  Ã‚   union lost secret ballot election.Therefore, from the above points it is clear that card check agreement is replacing the ballot election because it is more economical, more transparent etc. because conduction of secret ballot election is more private affair and confidential and   create more pressure o the employees. I the nutshell, card check recognition may reduce earning inequality, whereas mandatory secret ballot elections may increase it.Reference:Referred to sites:http://en.wikipedia.org/wiki/Labour_and_employment_law/ Em ployment law http://www.workinglife.org/filebin/fol/CRS_may_2005_reportcardcheck.pdf/ Labor union recognition procedures: use of secret ballots and cards checks.

Popular music essays

Popular music essays Popular music at the moment, reaches many of us through the medium of music videos. There are various types of video channels, such as MTV, VH1, The Box, etc. These video channels now have off-shoot (subsidiary) channels such as; MTV2, MTVBase, VH2, etc. These music video channels exhibit specific music videos. Different bands appear on different music channels. Seven bands that you would find regularly represented across these channels are; (1) Westlife-MTV Liberty X, Westlife and Busted have a general pop appeal. They are aimed at a young, even pre-teenage audience. The Beatles however, is aimed at the middle age group as well as the teenage age group. Besides the bands, there are individual stars who promote the pop-star image for example Britney Spears. Pop-stars have strong cult-followings such as; Groupiesstalkersfans, whole spreads on magazines like HELLO, paparazzi, fan clubs, etc. Different genres of music attract different audiences. Such as; Rap-Youths Different genres promote different stereotypes. These stereotypes reinforce existing beliefs and attitudes. For example, if you are a Christian, you may like Gospel music. Peoples culture is often reflected in their choice of music. In the 1950s, when pop music started, there was little stereotyping. People stereotyped Elvis Presley, The Beatles and Rollin Stones together in the genre Rock n Roll. Now, we wouldnt even dream of stereotyping them together. We would place them into different genres. Now, stereotyping has become an issue in the pop world, if a new pop group comes out, we have to stereotype them into a particular genre. Genres now portray a uniformity. By this I mean, genres have a standardized type of attire (costumes) worn andor objects. Take for example, rappers. Rappers standardized uniform is jogging bottoms and maybe a vest or a t-shirt (depending on the weather). Other examples are; Classical m...

IPU Presentation Essays

IPU Presentation Essays IPU Presentation Essay IPU Presentation Essay The Fruit and Veggie People began on a small farm in Surrey, where Jenny and Alan Blueberry had an pick idea: fresh, ethically grown fruit and Vega, delivered straight to your door. But unlike Caesar and the Roman Empire, The Fruit and Veggie People believe in: ; Treating people right ; Keeping quality high ; Always giving customers what they want, whether thats mangos from Malaysia or strawberries from Sheffield. A small team with big ideas, the Blueberrys believe in treating the people who grow fruit and vegetables well, and dont want to take advantage of the people the food industry should be supporting. Several years later, Jenny and Alan preside over a fruit and Vega empire, he Caesar of fresh produce. The food industry should be about helping people, as well as produce, to grow Who are we? Unlike some scary business types, Jenny and Alan Blueberry believe that its important to be involved in the day to day running oftener fruit and veggie WHQL so where did this dynamic duo come from? Lets peel back the layers Alan grew up in the countryside. His parents loved growing fruit and Vega and his pride and joy were his tomato plants. He cared for them throughout his University studies, where he met his future wife and business partner, Jenny. Jenny grew up in North London, and spent her childhood dreaming about owning a farm. After their passion for fresh produce brought them together, Alan and Jenny hatched a plan that would change the way we buy fruit and vegetables forever. O Creating Careers Ltd. 2014. All rights reserved. We share our passion with everyone we work with, from our growers In Borneo to our team at Fruit and Fruit and Veggie Directors All of the Fruit and Veggie peoples staff are important, theres not a single person at WHQL who doesnt help us make a huge difference every day.

Top 10 New and Unique Teacher Gift Ideas Revealed

Top 10 New and Unique Teacher Gift Ideas Revealed Buying for teachers can be hard. A gift card is usually the best choice because lets face it, everyone loves a gift card. But this year, if you want to think outside of the box and get something totally new and unexpected for a teacher, then we have some new and unique ideas for you. Whether you are a teacher looking to buy for another teacher, a superintendent looking to buy for your school staff, or a parent looking to buy for your childs teacher, you will find something special and unique in this gift guide. This teacher gift guide is split into two sections: one for school staff that is looking for new ideas to buy for their fellow teachers, and one for parents looking to buy for their childs teachers. You will find that there is something for everyone, as well as at different price points. Administrators Buying for Teachers Here the top five classroom items that are on most teachers wishlist. You will find items as low as $30 and as much as $375. 1. FlexiSpot Sit-Stand Desktop Workstation Standup desks are an amazing new tech tool that educators everywhere would love to have. They allow easy transition between sitting and standing and are perfect for teachers who spend a lot of time on their feet. They are also great for teachers who love to use PowerPoint Presentations or a SmartBoard in their classroom. Simply place the FlexiSpot on top of your existing desk and you are ready to teach. 2. Table Storage and Charging Base Now that many classrooms are fitted with a classroom set of iPads or tablets, teachers need somewhere to charge and store them. Table storage and charging base (which can run between $30-$150) is a great classroom gift because it can hold up to six tablets with or without their protective cases. 3. High Speed Label Printer Teachers label everything from student desks and folders. You can purchase a good high-speed label printer. If you are going to get one, a wireless, portable printer is the way to go. 4. Document Camera A document camera is a great tool for teachers they are particularly handy for science activities that require students to look at things from all different angles. Parents Buying for Teachers The average parent is said to spend between $25-$75 on their childs teacher for each occasion (teacher appreciation, holiday, end-of-the-year). Here are five new and unique teacher gift ideas that are on many teachers wishlist. 1. Apple TV   Apple TV has become the new must-have for classroom teachers. Educators love them because they can be used to mirror their iPad screen (much like a Smart Board).  You can use the Apple TV display student work, watch movies, and even Skype with peers around the globe. 2. Personalized Letter Probably the best gift that you can give a teacher is a heartfelt letter showing him/her your appreciation for a job well done. This thoughtful gift can really be the stepping stone that the teacher needs to advance in their career (when you send a copy to the principal). The letter doesnt have to be long, just a few sentences talking about how much you appreciate them can go a long way. By sending a copy to the principal, you are adding a positive recommendation to their file. This recommendation can be just the thing a teacher needs to help them advance in their job. Heres an example to help inspire you:   Im writing to you to express my appreciation for a job well done. My daughter has had anxiety in the past  and was quite nervous about starting school this year, that was until she met you. You have made a tremendous impact on my daughter thus far. 3. Headphone Splitter At only $12 a pop, you can give teachers a gift that they will actually use in their classroom. The Belkin Rockstar headphone splitter allows teachers to plug in multiple headphones into one iPad or tablet, which is great for listening centers. As many as six students at a time can now plug their headphones into one outlet at the learning center. This cheap and practical gift is a great tool for the classroom. 4. iPad Projector Instead of spending money on an impersonal on a gift card, you can purchase an iPad projector for less than a hundred dollars. Running in at a just under $70 (via Amazon) a mini portable LCD projector is easy to cart to and from school, and teachers can use it for personal use as well. 5. Stay and Play Balance Ball Alternative seating is quite popular in todays classrooms. However, many teachers do not have them just yet. For around $20 per balance ball, you can help turn the teachers classroom into a ball of fun. These seats (which are essentially an exercise ball with feet) make learning so much fun.

Histroy Essay Example | Topics and Well Written Essays - 1750 words

Histroy - Essay Example Etruscans played a major role in the development of the Roman state most importantly increasing the trade between the Romans and other societies especially the Greek thereby creating wealth in the state. The group’s seers also taught the Romans how to interpret omens and also enriched the Roman architecture by giving them a distinctive temple architecture that was unique compared to that of the Greeks. The Roman and the Etruscan architecture therefore had better and much deeper porticos and pronounced porches which were supported by colonnades symbolic of their advanced civilization at the time, (Levack, Muir and Veldman 139). The early republic, established by about 600 B.C.E had a well organized social and political system. By this time, they had begun the construction of public buildings which included the first senate house where elders regularly assembled to discuss community matters and the temples, (Levack, Muir and Veldman 139). The republic established at about 500 B.C.E abolished the rule of kingship and establish a state in which political power was wielded by the people and their representatives. The republic had a military and a voting system in which only free male city inhabitants who could afford their weapons were allowed to vote in the citizen assembly. The assembly was responsible for making the important public decisions in consultation with the senate and although poor men could fight to defend the state, they were not allowed to vote, (Levack, Muir and Veldman 139). The assembly was constituted by Rome’s male citizens otherwise known as the Centuriate Assembly and had the responsibility of managing the city’s judicial, legislative and administrative affairs. Two chief executives known as the consuls were elected each year and given the authority to administer the law, although their decisions could be appealed in the assembly, (Levack, Muir and Veldman 139). The senate comprised of about

Strategic Management, Analysis of the Strategic Situation of HTC and Essay

Strategic Management, Analysis of the Strategic Situation of HTC and Its Industry - Essay Example HTC was founded in the year 1997 and commenced its business with manufacturing and designing of mobile accessories. Since the year 2006, HTC has introduced many mobile phones with various portfolios like tablet, android and smartphones for the developing markets (HTC, 2012). The objective of this paper is to analyse about the strategic current situation of HTC in the smartphone industry. The analysis would take into consideration industry analysis by using Porter’s five forces model, industry lifecycle analysis and value chain analysis. The study would also endeavour to comprehend the scale and the scope for HTC in respect of the existing industry scenario in the upcoming future. Analysis of the Strategic Situation In the present market scenario, it is observed that a number of companies are manufacturing smartphone along with HTC like Apple, Samsung, Nokia and Sony Ericsson among others. Due to which, the competition among the companies is rising day-by-day in the mobile phon e market. As a result, many advanced technology smartphones have been launched in the market. A few companies have been recognised to have lost out somewhat in market competition due to facing a lack in terms of offered technology in their smartphones or other mobile devices (Hu & Meier, 2010). With due reference to the context, it can be observed that HTC has been facing quite a tough scenario in the smartphone market to sustain its position among the topmost brands. Since the year 2006, HTC had expanded its reach with its smartphone in a number of global markets. HTC was the first cellular manufacturing company to introduce android phone in the market. Subsequently, it was observed that from 2010 onwards HTC faced a downfall because of the vast developments with modern technologies among the competitors’ products. The leading competitors of HTC include Nokia, Samsung and Apple. These companies also started to offer competitive brands of smartphones which significantly affec ted the sales of HTC. Generally, HTC was affected due to the rapid growths of Samsung and Apple’s smarphones such as Galaxy line as well as iPhone respectively. Moreover, Sensation and Desire brands of HTC smartphone have also faced quite indifferent responses from the consumers. Thus, this aspect has also led towards the declining trend of HTC in the smartphone market (Hu & Meier, 2010). Source: (Dotmobi, 2012). The above depicted figure depicts the position of the smartphone manufacturing companies in the present scenario. Therefore, it can be avowed that HTC, in recent times, has considerably lacked behind as compared to its major competitors such as Samsung, Apple and Nokia among others. Thus, by considering the downfall, HTC needs to recognise certain strategies to improve its product and to fight back against its competitors. Key strategies that can be employed include making product modifications, changing to the fast-moving approach for unpredictable markets, creating enhanced brand awareness through positioning and targeting high end users (Hu & Meier, 201

Gas Adsorption in Metal-Organic Frameworks Essay

Gas Adsorption in Metal-Organic Frameworks - Essay Example This is essentially a tool to custom build materials for various ranges of gas adsorption requirements. Also, the new materials can adsorb gases both superficially and morphologically, which is probably why they are capable of adsorbing larger volumes of gases reversibly than any other materials available today. The specific properties that determine the functionalities of the final product are the length and functionalities of the organic units as well as the number of rings that are within these units. The metallic portions aid in the process of strengthening the bonds within the crystalline structures of the materials which are thus quite robust and can thus undergo adsorption without breaking up. The true implications of these combined functionalities of these new materials are that they can be utilized for such urgent functions as adsorbing greenhouse emission gases like carbon dioxide and energy-relevant gases like hydrogen. Two major problems that face the World community at large are - global warming and the energy crisis. The first is a phenomenon that is created by the annually increasing emission of carbon dioxide as a result of burning of fossil fuels to meet energy needs. Emission statistics shows that the volume of emission has been steadily increasing yearly since the industrial revolution of the 18th and 19th century when large-scale usage of fossil fuels began to feed the energy needs of organized industry. The increasing yearly discharge of the gas from that time has upset the balance of natural composition of the atmosphere. Though carbon dioxide is being increasingly released into the atmosphere it is not being removed from it at the same rate. The result is excessive percentage of the gas in the atmosphere. Since the gas is relatively heavy it remains close to the ground acting

Request for Proposal Assignment Example | Topics and Well Written Essays - 750 words

Request for Proposal - Assignment Example MemaTech Company is a comprehensive solution for integration of large networks that assists companies overcome the technical and operational hurdles by documenting and discovering the networks of the two companies in the first week, plan the virtual network merge in the company within the first month and execute the network merge with proper connection within the first year. During the first week, MemaTech Company will discover and then document the pre-merge network (Janevski, 2003). The organization will perform a discovery of null network and Q-map for documentation of the topology and design of L3/L2. Therefore, the merged companies will have the benefit of updating their network knowledge. MemaTech Company is a knowledge station that will minimize the need of conventional transfer efforts like meeting. During the first month, the company will perform virtual merging. Here the company will leverage the discovery results. MemaTech will create three workspaces that will include the workspace for Company A, workspace for Company B, and workspace for company A and B. From there the hurdles of merging the network will be dealt with inside the company. The company will discover the IP addresses that over plan or planning the migration of the IP addresses. Here the company will compare the IP tables for Company A and Company B to come up with the IP addresses that overlap. The plan is as shown below MemaTech Company will analyze the routing protocol for the two companies, and provide both a graphic and listed view of the information that was collected (Janevski, 2003). For instance if both companies use the two area-Os exist and OSPF, the company will quickly leverage the issue. The company will use the routing table to compare features to spot the problematic routes that needs merging. As shown in the diagram below MemaTech Company will further

Marketing and Marketing Communications Essay Example | Topics and Well Written Essays - 1500 words

Marketing and Marketing Communications - Essay Example Raising visibility requires the same press release appearing in all credible newspapers, the same commercial over all television channels, the same radio jingle over all radio channels, similar hoardings in all important shopping malls etc. Credibility calls for faultless service to the customer. It requires adherence to quality and reliability. Recently Honda Motor Company, Japan's second largest auto maker, recalled 298,231 cars in Japan to repair a fault in the fuel pump relay that could have stopped the engine. In the recent past Microsoft launched its Windows Vista operating software amidst much fanfare and media glare, which raised the level of visibility for the product. Part-II (Three questions to be answered out of six) Ans-2: Internal and External factors influencing Pricing decisions Pricing is a very crucial aspect for managing the business. While carrying out the pricing decisions, a company has to take a comprehensive look at all its internal factors as well as the prevailing market scenario, economic policies and legal framework for the market and the product. Most of the companies begin pricing deliberations based on their own internal cost structures. Internal factors affecting the pricing decisions are basically the profit and cost factors. How the company arrives at the total cost of the product and how much profit is expected from the product makes. In general costs are divided in two components fixed costs and variables costs. Costs of labor, material, energy, supervision, R&D contribution, marketing, administrative, transportation, taxes, channel costs, factory overhead etc. are some of the internal cost components which form part of the pricing decision. On the other hand external factors affecting...While carrying out the pricing decisions, a company has to take a comprehensive look at all its internal factors as well as the prevailing market scenario, economic policies and legal framework for the market and the product. Most of the companies begin pricing deliberations based on their own internal cost structures. Internal factors affecting the pricing decisions are basically the profit and cost factors. How the company arrives at the total cost of the product and how much profit is expected from the product makes. In general costs are divided in two components fixed costs and variables costs. Costs of labor, material, energy, supervision, R&D contribution, marketing, administrative, transportation, taxes, channel costs, factory overhead etc. are some of the internal cost components which form part of the pricing decision. On the other hand external factors affecting pricing decisions include the existing pricing strategy resorted to by the competitors/ alternative products, market profile, customer's buying power, geographical conditions, economic policies prevailing in the country/ market, legal provisions for carrying out business in the market, acceptability of the product in the market, number of competitors and their profit margins etc. Tender Pricing: This type of pricing is based on actual costs of different sub tasks in producing the product.

Financial Statement Essay Example | Topics and Well Written Essays - 500 words

Financial Statement - Essay Example Most of the cash flows seems to be generated through the investing activities as Apple heavily invested into short term securities providing it enough source of liquid asset available to maintain its liquidity throughout the year. The major source of financing cash flows arise out of the issuance of common stock so the improved performance of Apple Computers in terms of its cash flow has largely being from increase in its short term liabilities, investment into short term investments and issuance of common stock. Apple computers were being able to double their operating cash flows, they mainly achieved this objective through extensive use of external short term financing besides showing an improved net income figure. Apple has been able to increase its income mainly due to its extensive selling activities as the sales for the year has shown considerable increase whereas Apple has been able to reduce its costs and increase the margins. The items to be removed from the income statement in order to achieve the presistent income are gains on sell of non-current assets and restructuring costs. Net income figures are arrived after deducting and adding many sources of expenses and income however they do not necessarily directly relate to the company. For the purpose of analysis, only those items are considered which have a direct linkages in generating the income or cash flow for the firm. The basic difference between diluted and Basic EPS is the fact that diluted EPS are calcuated after netting off the impact of preference shareholding or anyother kind of payments which are made before the payment of dividends to the common shareholders. The difference between the basic and diluted EPS of Apple is also due to the number of shares taken under calculation. This difference is on two counts. First the net income has increased drastically

Marketing and Marketing Communications Essay Example | Topics and Well Written Essays - 1500 words

Marketing and Marketing Communications - Essay Example Raising visibility requires the same press release appearing in all credible newspapers, the same commercial over all television channels, the same radio jingle over all radio channels, similar hoardings in all important shopping malls etc. Credibility calls for faultless service to the customer. It requires adherence to quality and reliability. Recently Honda Motor Company, Japan's second largest auto maker, recalled 298,231 cars in Japan to repair a fault in the fuel pump relay that could have stopped the engine. In the recent past Microsoft launched its Windows Vista operating software amidst much fanfare and media glare, which raised the level of visibility for the product. Part-II (Three questions to be answered out of six) Ans-2: Internal and External factors influencing Pricing decisions Pricing is a very crucial aspect for managing the business. While carrying out the pricing decisions, a company has to take a comprehensive look at all its internal factors as well as the prevailing market scenario, economic policies and legal framework for the market and the product. Most of the companies begin pricing deliberations based on their own internal cost structures. Internal factors affecting the pricing decisions are basically the profit and cost factors. How the company arrives at the total cost of the product and how much profit is expected from the product makes. In general costs are divided in two components fixed costs and variables costs. Costs of labor, material, energy, supervision, R&D contribution, marketing, administrative, transportation, taxes, channel costs, factory overhead etc. are some of the internal cost components which form part of the pricing decision. On the other hand external factors affecting...While carrying out the pricing decisions, a company has to take a comprehensive look at all its internal factors as well as the prevailing market scenario, economic policies and legal framework for the market and the product. Most of the companies begin pricing deliberations based on their own internal cost structures. Internal factors affecting the pricing decisions are basically the profit and cost factors. How the company arrives at the total cost of the product and how much profit is expected from the product makes. In general costs are divided in two components fixed costs and variables costs. Costs of labor, material, energy, supervision, R&D contribution, marketing, administrative, transportation, taxes, channel costs, factory overhead etc. are some of the internal cost components which form part of the pricing decision. On the other hand external factors affecting pricing decisions include the existing pricing strategy resorted to by the competitors/ alternative products, market profile, customer's buying power, geographical conditions, economic policies prevailing in the country/ market, legal provisions for carrying out business in the market, acceptability of the product in the market, number of competitors and their profit margins etc. Tender Pricing: This type of pricing is based on actual costs of different sub tasks in producing the product.

Operation management Essay Example | Topics and Well Written Essays - 1250 words - 1

Operation management - Essay Example airlines, caterers, retailers, banks, etc). A good maintenance shop is a necessity for all major airports. Below is my diagram of what is needed for a fully equipped maintenance shop, from beginning to end. b. Prefabricated materials-these materials would include everything from light bulbs to mops. Bolts, screws, compressors, saws, hammers, nails, everything that is needed to fix things around the airport. Once again local suppliers need to be used whenever possible. 2) Imported materials- Craftsman tools, saws, drills, and other such items need to be imported from the United States. Trucks, bulldozers, and other vehicles need to be imported from Japan and the United States. 3) Finally a building, floor, or shop needs to be designated at the airport. All of the raw materials and imported materials need to able to fit in this area. This area also must consist of a concrete floor for easy maintenance. The area must consist of a large enough area to service airport vehicles, hold replacement parts, and work stations for the employees. 4) Customers Benefit-The customer will benefit from this service in numerous ways. From keeping the plumbing working, lights going, heat, air conditioning, to fixing anything that comes up, the customer benefits from a well working facility. 1(b). Imagine that you have been appointed as Director of Aircraft Maintenance at the new airport, responsible for all the aircraft maintenance facilities. You will not need detailed technical knowledge, as you will have a very well qualified staff of engineers and specialists, covering engines, avionics, instrumentation, heating and air conditioning, electrical and mechanical aspects and even specialists in cabin layout alterations. For about a dozen of the most popular aircraft types using the airport, the manufacturers of each aircraft type

Surviving on Green Energy Essay Example for Free

Surviving on Green Energy Essay The relationship of humans and fossil fuels can be viewed as a strong and binding one that can only end when another party ceases to exist. The humans have settled and have been depending heavily on fossil fuels, and unfortunately, fossil fuels do not seem to reciprocate the feeling. Fossil fuels, unlike humans, will cease to exist soon, and this departure is slowly but surely felt as gas prices are skyrocketing high in the oil market. Our dependence on fossil fuels is greatly evidenced by the technologies that we have developed that require the products of fossil fuels for them to operate. The transportation, machinery, and appliances are just a couple of the technology that we have made to make our lives easier and to make communication available all through out the world; fossil fuels make their existence possible. However, the existence of these technologies was under the premise that their energy sources are unlimited. Regrettably, fossil fuels are not renewable sources of energy, and it is only a matter of time before we feel the real consequence of their limits. Hence, it is important that we get to find alternative sources of energy that are renewable and whose availability is unlimited, like solar power, geothermal energy, wind energy, hydropower, and biomass. Surviving on green energy or alternative energy sources is not only safe for the environment, but is also cheap and available for a very long time. Nonrenewable sources of energy are those sources that cannot be reused and can be depleted, such as fossil fuels and examples of this are oil, natural gas, and coal (Chapter 8: Fossil Fuels Coal, Oil and Natural Gas). They are called fossil fuels because according to research, they were formed from creatures like planktons, or diatoms whose bodies were preserved through heavy sedimentation with their energies intact (Chapter 8: Fossil Fuels Coal, Oil and Natural Gas). The dependence of humans on fossil fuels can be seen on the American’s daily consumption of one of its forms, oil. Oil is a basic commodity for those who own cars, boats, planes, and any other mode of transportation, to those whose businesses depend on it as a raw material, among many others. According to the Petroleum Basic Statistics website, the United States of America consumes an average of 20,680,000 barrels of oil everyday (Petroleum Basic Statistics). This shows how much dependent this country is to nonrenewable energy, and hence should soon find a different means for energy source before fossil fuels become depleted. The combination of the heavy consumption of oil, the soaring prices of oil in the world market, and the limited sources of this commodity prompted some prominent political figures to suggest the lifting of the ban on offshore drilling. This is because they offer offshore drilling as an answer to the high prices and the limited sources of fossil fuels. However, offshore drilling poses a lot of threat not only to the environment, but also to the current monetary condition of the country. First of all, offshore drilling is harmful to the environment on a number of reasonable accounts. The creation of oil rigs in the ocean will entail excavating the earth and in the process will disturb the natural habitat of the sea creatures because of the erosion, kelp bed, coastal, and reef damage (The Case against Offshore Oil). The technology being used in detecting oil deposits is a seismic tester that releases sound waves with 260 decibel levels, enough to cause brain hemorrhaging, disorientation, and beaching in dolphins and whales (Offshore Drilling – It’s NOT the Answer to High Gas Prices at the Pump). Oil isn’t the only element that is released in the process, mercury, lead, and other radioactive material are also released (Offshore Drilling – It’s NOT the Answer to High Gas Prices at the Pump). The threat of oil spills in these oil rigs is also perilous to the wellbeing of the sea creatures for it can cause reproductive troubles (The Case against Offshore Oil). If truth be told, if oil spills do occur, which is always possible, the event have the most terrible, destructive effect on the environment. When gobbled up by animals, oil can cause death and other severe physiologic effects (The Effects of Oil on Wildlife). The environmental havoc does not stop there. The pollution that the machines contribute to the environment during their operation is also significantly dangerous. However, in spite of all of the qualms made by the environmentalists, the government would not give in. This is also why there have been independent people who have started their own endeavors in the area of researching about decreasing energy consumption and creating and using alternative sources of energy. Energy conservation is an available option to all people who would want to help in the campaign towards decreasing the imminent depletion of fossil fuels. Various suggestions are shared by environmentalists on the internet pertaining to cutting back energy consumption. People are told to purchase technology that are more environment friendly, walk instead of drive, or simply turning off appliances that are not in use. Remodeling houses with glass walls to let the sunlight in during the day is a great way to decrease light consumption. However, these tips cannot account for the long term problem. Even if we are able to slow down the forthcoming depletion of nonrenewable energy sources, it would still be a futile attempt to give energy to the next generations to come. Assortments of solutions are being put forward by scientists and environmentalists today. One suggested idea that could be plausible as an answer to the energy crisis is to tap into renewable energy sources or alternative energy sources (Offshore Drilling – It’s NOT the Answer to High Gas Prices at the Pump). Geothermal energy, wind energy, solar energy, Biomass and hydropower are the five most developed renewable energy sources that are available (Renewable Energy). Heat released from the earth is being utilized as geothermal energy by direct use, geothermal heat pumps and electricity (Geothermal Energy). Basically, geothermal energy is the heat that is being released from the hot springs, geysers, among many others. The nice thing about the usage of geothermal energy as a renewable energy source is that it little impact on the environment pollution-wise and because most of the geysers have been turned into parks, they are protected by the constitution (Geothermal Energy Energy from the Earths Core). The only disadvantage geothermal energy has is that it only emits little, so it can only supply at a limited amount each time (Geothermal Energy Energy from the Earths Core). From heat being released by the earth, the next green energy available for use is wind power. Wind is everywhere; it never runs out, it is the oldest energy source of all as evidenced by the popular windmills being used a hundred years ago. We can see a lot of windmills and wind turbines across the country, and there are even wind farms being put up because of the great energy contribution wind is capable of (Chapter 16: Wind Energy). With great advantage to us, wind power is already used in lighting homes in California. On the other hand, a disadvantage of using wind power is its known disturbance in the migratory patterns of birds (Wind Energy Energy from Moving Air). It could affect their directions and their natural habitats. But nevertheless, wind power is pretty much useful. From wind we go to another object found in the sky, the sun. Solar energy is energy produced by the sun, and can be transformed into usable energy by way of solar cells and solar power plants (Solar Energy Energy from the Sun). The only problem with solar energy is also the only reason it gives us energy, the sun. Since the sun is not consistently shining above us, hence nighttime, we cannot maximize its use for the whole day. Plus, weather changes occur every now and then, which can also alter the effect of solar energy throughout its use (Solar Energy Energy from the Sun). Other than weather disturbances that are naturally occurring, solar energy does not interfere with the environment in any possible way. From the shining sunlight we proceed to natural, physiological waste, Biomass. Biomass is mostly made up of biological material derived from living or recently living organisms (What is BIOMASS? ). Virgin wood, food waste, energy crops, industrial waste, and agricultural residues are the raw materials being used for producing Biomass (What is BIOMASS? ). This is also an excellent green energy alternative source because the raw materials needed to produce this energy can be found anywhere and everywhere. It utilizes waste products, hence, less trash and pollution. Its use can lower down carbon dioxide emissions, provide 15% of the demands of electricity in 2020 in industrialized countries, and can give 400,000 jobs (Biomass Energy). And like any other source of energy, Biomass has its own disadvantage. Utilizing Biomass entails the allocation of land for its production centers. And if this means more plantation of Biomass for its usage, more land will be used up instead of allocating this land for food production (Global Limits of Biomass Energy). Last but certainly not the least is hydropower or water energy. Hydropower seizes the energy of falling water and transforms it into electricity (How Hydropower Works). However, conditions have to be met for this energy transformation to take place. The height of the waterfalls and the quantity of water that is falling is to be taken into account (How Hydropower Works). The water falls should be high enough and it should be releasing a certain amount of water for it to produce enough energy (How Hydropower Works). It seems that of all the five green energy sources, hydropower is the only one that does not offer a disadvantage, which is why it is mostly utilized today. Fortunately, most waterfalls around the world are so named, because of their height and the amount of water that falls, so there can be no problem with that except of course in dessert countries. But it does not mean that hydropower should be the only one that can be invested in. Right now, as this is being read, there are numerous scientists and environmentalists who are keeping their hands full with research and experimentation on how to find renewable energy sources. They are the ones that we should idolize and look up to, because these people do not want just a quick fix to a lifelong problem, they want change. And we all know that change is inevitable and that we should always be ready for it when it comes. Our lives have been dependent on technology, mankind’s answer to making life easier and faster, maximizing time on earth to its full potential. Our dependence on it is making our environment suffer. Maybe it is not yet too late to make the change and go green, go environmental. It doesn’t really mean requiring oneself to go caveman and abandon the city and retreat to the forests. It just means that even in our own little way we can contribute to the solution, instead of contributing to the problem. We all know it’s a jungle out there, and some of us are not equipped to embrace change especially once fossil fuels really run dry. Maybe, as early as now, we should embrace these changes and practice our energy saving methods, and soon enough, we can all survive on green energy. Works Cited: BIOMASS, What is BIOMASS? Biomass Energy Centre. 2008. UK Forestry Commission. 9 December 2008 http://www. biomassenergycentre. org. uk/portal/page? _pageid=76,15049_dad=portal_schema=PORTAL. California Energy Commission, Chapter 16: Wind Energy. Energy Story. California Energy Commission. 9 December 2008 http://www. energyquest. ca. gov/story/chapter16. html. Carnegie Institution of Science. Global Limits Of Biomass Energy. 14 June 2008. ScienceDaily. 9 December 2008 http://www. sciencedaily. com ¬ /releases/2008/06/080611181214. htm. â€Å"The Case against Offshore Oil. † 2002. Rainforest Action Network. 9 December 2008 http://www. culturechange. org/caoe. html. â€Å"Chapter 8: Fossil Fuels Coal, Oil and Natural Gas. † 2006. California Energy Commission. 9 December 2008 http://www. energyquest. ca. gov/story/chapter08. html. â€Å"The Effects of Oil on Wildlife. † 2003. Marine Environment Protection. 9 December 2008 http://www. amsa. gov. au/marine_environment_protection/educational_resources_and_information/teachers/the_effects_of_oil_on_wildlife. asp. Energy Information Administration, Geothermal Energy Energy from the Earths Core. Energy Kids Page. 2008. Energy Information Administration. 9 December 2008 http://www. eia. doe. gov/kids/energyfacts/sources/renewable/geothermal. html. Energy Information Administration, Renewable Energy. Energy Kids Page. 2008. Energy Information Administration. 9 December 2008 http://www. eia. doe. gov/kids/energyfacts/sources/renewable/renewable. html. Energy Information Administration, Solar Energy Energy from the Sun. Energy Kids Page. 2007. Energy Information Administration. 9 December 2008 http://www. eia. doe. gov/kids/energyfacts/sources/renewable/solar. html. Energy Information Administration, Wind Energy Energy from Moving Air. Energy Kids Page. 2008. Energy Information Administration. 9 December 2008 http://www. eia. doe. gov/kids/energyfacts/sources/renewable/wind. html. National Renewable Energy Laboratory, Geothermal Energy. Ren

Napoleon Bonaparte Essay -- Germany History Bonaparte essays

Napoleon Bonaparte The ideas of modern war can lead back to the 18th century during a certain campaign by a French military leader. This military leader was named Napoleon Bonaparte. He started a campaign against Western Europe that defined war and his strategies echoed throughout time up until the Second World War. His strategic plans were legendary up until his biggest mistake, which was invading Russia during its winter during the battles in the Waterloo Campaign.   Ã‚  Ã‚  Ã‚  Ã‚  Before you can get into how he became a military genius you have breakdown how is life really was before his military career began. Napoleon was born in Ajaccio, Corsica, on August 15th 1769 to Carlo Buonaparte, a lawyer and political opportunist, and his wife, Marie-Letizia Buonaparte. The Buonaparte's were a wealthy family from the Corsican nobility, although when compared to the great aristocracies of France Napoleon's kin were poor and pretentious. Due to his parents connections he was able to enter the Military academy in Brienne in 1779. He moved to the Parisian Ecole Royale Militaire in 1784 and graduated a year later as a second lieutenant in the Artillery. When the civil war broke out the Buonaparte’s fled to France and adopted the French version of their name Bonaparte. When the political situation in France flipped around, Napoleon was tried for treason, but if not for his roots in politics, he would have been executed but his families connection s saved him from death. In 1795 Napoleon became a hero again and helped fight the revolutionary forces off. As a result of that, he grew to be one of the most respected military leaders in France.   Ã‚  Ã‚  Ã‚  Ã‚  In 1796 Napoleon was given control of an Italian army which helped defeat Austria. After that campaign he returned to France as a bigger hero than he originally was, but had to leave in 1798 to Egypt and Syria in order to threaten England’s imperialistic rule in Africa. Napoleon and his army returned in the August of 1799. Shortly after he took part in the Brumaire coup of November 1799, finishing as a member of the Consulate, France's new ruling triumvirate.   Ã‚  Ã‚  Ã‚  Ã‚  In the Novel by Robert M. Epstein, his military background was identified and how he planned his attacks were broken down so that the average person could understand them. He was the individual who introduced the ideas of modern warfare to the global affairs. The de... ...w warfare. Also since there was a new air force being used, there had to be certain precautionary measures to be taken in order to thwart off the planes, thus the birth of flak cannons. These shot shards of metal not the sky to shoot down the planes. Finally the most important piece of technology that was introduced in World War Two was the Hydrogen and Atomic Bombs; which were dropped over Hiroshima and Nagasaki, Japan. These two pieces of weaponry ended World War Two in the pacific front and in the world. Having Technology is was makes your Militaries, Navies, and Air forces modern, a strong battle plan is a great thing to have but that doesn’t make warfare modern. This is what gave certain forces the advantage over their opponents. Weaponry kills people, not the plans themselves. To have a significant advantage over your opponent is what conquering is all about, and that is what new advancements did. Even though Napoleon was a military genius and developed new theories on war, they didn’t make war fare modern, technology did. Bibliography Napoleon's Last Victory and the Emergence of Modern War, Epstein, Robert M. 2nd ed. Vol. 1. N.p.: University P of Kansas, June.

Essay --

Technology With the development of technologies, people always use new technologies like Facebook to communicate with each other. Some people prefer to communicate with other people face to face because they think this can help them understand each other deeply among different populations. Others believe that technologies like Facebook make different people close. When faced with the decision of whether technologies can create more understanding or not, quite a few would claim that convenient technologies keep people apart, and people fail to interact face to face. If people use technologies to talk with each other, they will create lots of misunderstanding. But others, in contrast, deem that technologies can give more understanding as the premier choice and that is also my point. I think technologies like Facebook create more understanding among diverse populations because technologies create more opportunities for communication among diverse populations, help enable people to achieve social i nteraction, boost self-esteem, and help people express themselves in different ways. First, technologies create more opportunities for communication among diverse populations. Nowadays, many different people use technologies to communicate with each other. For example, Facebook has more than 750 million users worldwide. Those users are from different countries, cultures, backgrounds, and experiences. Technologies give people more choices to meet different people. Diverse populations can talk with each other in the same "place" using the technologies. For example, a person who is in America and another person who is in Turkey can talk with each other conveniently and efficiently although they did not know each other before. Technologies faci... ...rt response. On the other hand, technologies can use a system to identify the users' information. For instance, SINA WEIBO, which is a technology like Facebook in China, requires the user to submit his real information, and this system will check his personal information, such as name and ID number. When someone uses this system to commit crimes, the police can catch him easily. With the development of technologies, the online information will be more valuable and correct in the future. According to what we have discussed above, we can draw a conclusion that technologies make different people very close, and let them know each other deeply among diverse population. In the future, a lot of new technologies will appear in our life, and those new technologies will change the ways of our life. What we should do is adopt new technologies, and enjoy our technology life.

Learning How to Become a Massage Therapist Essay

All in all, my massage career was not only financially rewarding but emotionally satisfying as well, knowing that I was helping people overcome their stresses in life and helping them live a healthier life with less pain. It all started with rubbing my grandfather’s feet as a kid. Who knew that I was developing my sense of touch for the relief of stress when competing with my brothers to see who could get my grandfather to fall asleep the fastest by rubbing his feet? I had no idea that in those early days, I would take that knowledge and turn it into a worthwhile career. And yet as satisfying as it was, it was much more taxing on my body than I had anticipated. But becoming a massage therapist wasn’t as easy as just going to school to learn a few strokes. It first took learning Anatomy, Physiology, Kinesiology, and Pathology, then learning various techniques and putting them to practice. The whole process was a bit daunting at first, because at the time, I really didn’t have any knowledge of muscles, bones, ligaments, or tendons much less about the many systems in our bodies, like the cardio vascular system, respiratory system or the endocrine system. The book studying alone took a lot of time, because there was a lot to memorize. I honestly didn’t know that there was going to be that much book learning. But much like Frederick Douglass in Learning to Read and Write, where he said â€Å"When I was sent on errands, I always took my book with me, and by doing one part of my errand quickly, I found time to get a lesson in,† I carried my book with me much everywhere I went so that if I had just a few extra minutes, I could study. Despite all the memorization, the main part to massage therapy was learning the actual so ft tissue manipulation techniques and putting them to good use. The most common type of massage that is practiced in the United States is called Swedish massage. The origin of Swedish massage was developed by Per Henrik Ling (1776-1889), who was a Swedish physiologist, when he developed what he called â€Å"medical gymnastics†, which later became what we call Swedish massage today. The parts to Swedish massage are effleurage, kneading, friction, stretching and tapotement. In  class, we first learned these techniques from our books one part at a time, and one section of the body at a time. We then spent time practicing what we had learned on our fellow students. I won’t lie; it was really nice getting 4 massages a week, even though at the beginning of school, we were still learning proper technique and some other students simply did not know what they were doing. But, there were many times I had fallen asleep during the practical part of class as we each practiced our approach to the various parts of massage. As the weeks and months went by, the learning curve became easier and easier to overcome as everyone became more familiar with all the information in the book and improved their technique from the many hours of practice daily in class. Not only were we practicing the proper movements in massage, but also appropriate positioning of a client to maintain modesty. Yes, because of the very nature of massage, and because the client is usually n aked and vulnerable, part of the learning process was how to flip a client carefully, without exposing them to the entire room, especially since we were in a large room with all of our fellow students. This part was probably the trickiest, considering that a sheet can easily shift as a person is moving and flipping over underneath it and just isn’t as simple as it may seem. Many times, the sheet would get hung up on a body part that ultimately would display someone’s nether regions to the rest of the free world that might be within eyesight. But with practice, it became easier and perhaps like second nature. Perhaps one of the most surprising things about my experience in learning how to become a Massage Therapist was how sore my whole body would be after a week in class. Even though I was pretty fit at the time, and worked out regularly, massage therapy proved to work my muscles in ways that I hadn’t done so before. Not only did my hands hurt, which was expected with all the repetitive motion, but my neck and back as well for the very same reason. By the time I had finished with my internship at the school, I felt like I had been beaten up by tropical storm. However, taking the Texas State Boards for my license was probably the most stressful and taxing event of the entire process in becoming a Massage Therapist. Even though I was very confident in my knowledge for the multiple-choice exam, the one thing that most people had failed in the past was the video portion of the test, to demonstrate proper draping of a client. Thankfully, I didn’t have to flip my client on the table, and the possibility of flashing the  camera was lessoned. In the end, it was a shame that I eventually had to stop working as a Massage Therapist because of an injury in my hands. Carpal tunnel isn’t just a syndrome that affects people who type regularly; it can affect anyone that overuses their wrists or hands. It caused such debilitating pain for me, which made me change a fulfilling career that I took considerable care to learn as much as I could to make me as strong of a Massage Therapist as I could manage.

Distance Still Matterthe Hard Reality of Global Expansion Essay

CAGE Distance Framework Distance Still Matters analyses several factors that impact both success and failure in global expansion strategies. The challenges discussed are dimensions of distance. The four dimensions of distance discussed are cultural, administrative, geographic and economic. Cultural distance is essentially the differences in communication, interaction, religion, race and social norms. Administrative or Political distance refers to the absence of colonial ties, shared political association and institutional weaknesses. Examples of political barriers are tariffs, trade quotas and restrictions on foreign investment. Political associations between countries, typically that exist in a colony/colonizer relationship facilitates international trade due to similarities in administrative dynamics. Geographic distance is created due to remoteness or the lack of access due to transportation, communication limitations or differences in size and climate. Economic distance is created by a discrepancy in re sources such as financial, intellectual, human and natural. Star TV Star TV’s attempt to expand into the global media television market was given as an example of a failed initiative due to the lack of focus on dimensions of distance between foreign markets. Star TV was founded in 1991 with a mission to deliver television programming to Asian audiences. Their motivation was that they perceived the Asian audience as being starved for diverse media choices. Star projected that English language programming would transition into the Asian culture, especially with the socio-economic elite (top 5%). The strategy to gain a competitive advantage over broadcaster was to use satellite technology to transmit programming. Star’s expansion attempt failed, recording losses of $141 million in 1999 and $500 million between 1996 and 1999. Without extensive Asian market research this initiative was unrealistic. An assumption was made that cultural distance did not exist between Asia and the United States. The Asian media market was not as interested in English speaking programming as Star’s management projected. Additionally, Asian governments imposed barriers to politically driven programming which created even more political distance that initially existed. Star TV’s mistake was the lack of market research and a â€Å"go/no go† decision making process. Too many assumption were made that the international media television market was immune to dimensions of distance such and cultural and political. Recommendation Identify a sample market and run a pilot test with several typical English-speaking programming options. CPA Approach The CPA approach or the Country Portfolio Analysis looks at how the actual and potential markets measuring per capita income and per capita industry consumption. The two indicators plotted on a grid creating bubbles that represent the size of each country’s market Tricon Restaurants International (TRI) Tricon spun off from Pepsico in 1997. The company’s core business is managing fast food chains such as Pizza Hut, Taco Bell and KFC both domestically and internationally in 27 countries. In 1998 the company began evaluating the possibility of consolidating operations within high performing markets. Two thirds of TRI’s revenues and even a higher proportion of profits came from 7 of the 27 markets. Based solely on market size, TRI’s initially plan was to dispose of its investment in Mexico. Mexico fast food market ranked 16th of 20, with a total fast food consumption of $700 million. Using the CPA approach, TRI identified Mexico as a top 3 priority based on geographic distance from Dallas, TX (TRI’s Headquaters), common land borders and favorable trade agreements with the United States. (Beamish, 2011) References Beamish W. Paul and Bartlett Christopher, Transnational Management: Text, Cases, and Readings in Cross-Border Mangement, pg. 95-105

Sociology Investigation

The Sociological Investigation ~ These notes are taken and adapted from Macionis, John J. (2012). Sociology (14th Edition). Boston: Pearson Education Inc. There are two basic requirements for sociological investigation:Know how to apply the sociological perspective or paradigms or what C. Wright Mills termed as the â€Å"sociological imagination. †Be curious and ready to ask questions about the world around you. There are three ways to do Sociology. These three ways are considered as research orientations:A. Positivist Sociology Positivist sociology studies society by systematically observing social behaviour.Also known as scientific sociology.It includes introducing terms like independent variable, dependent variables, correlation, spurious correlation, control, replication, measurement, cause and effect, as well as operationalizing a variable1.Positivist sociology requires that researcher carefully operationalize variables and ensuring that measurement is both reliable and valid.It observes how variables are related and tries to establish cause-and-effect relationships. It sees an objective reality â€Å"out there. †Favours quantitative data (e. g. data in numbers; data from surveys).Positivist sociology is well-suited to research in a laboratory.It demands that researchers be objective2 and suspend their personal values and biases as they conduct research.There are at least FOUR limitations to scientific / positivist sociology.Positivist sociology is loosely linked to the structural-functional appr oach / paradigm / perspective.B. Critical Sociology Critical sociology uses research to bring about social change. It asks moral and political questions.It focuses on inequality.Specifying exactly what is to be measured before assigning a value to a variable (Macionis: 2012, p. 50).Personal neutrality in conducting research (Macionis: 2012, p. 50)It rejects the principle of objectivity, claiming that ALL researches are political. Critical sociology corresponds to the social-conflict approach / paradigm / perspective.C. Interpretive Sociology Interpretive sociology focuses on the meanings that people attach to their behaviour. It sees reality as constructed by people in the course of their everyday lives.It favours qualitative data (e. g. data acquired through interviews).It is well-suited to research in a natural setting.Interpretive sociology is related to the symbolic-interaction approach / paradigm / perspective. Gender and Research Gender3, involving both researcher and subjects , can affect research in five ways:Androcentricity (literally, â€Å"focus on the male†)OvergeneralisingGender blindnessDouble standardsInterference Research EthicsResearchers must consider and do the following things when conducting research:Protect the privacy of subjects / respondents.Obtain the informed consent of subjects / respondents.Indicate all sources of funding.Submit research to an institutional review board to ensure it does NOT violate ethical standards.There are global dimensions to research ethics.Before beginning research in another country, an investigator must become familiar enough with that society to understand what people there are likely to regard as a violation of privacy or a source of personal danger.Research and the Hawthorne Effect Researchers need to be aware that subjects’ or respondents’ behaviour may change simply because they are getting special attention, as one classic experiment revealed. Refer to Elton Mayo’s investig ation into worker productivity in a factory in Hawthorne, near Chicago. 3 The personal traits and social positions that members of a society attach to being female or male (Macionis: 2012, p. 50).The term Hawthorne Effect is defined as a change in a subject’s behaviour caused simply by the awareness that s/he is being studied. Methods: Strategies for Doing Sociological ResearchThere are the basic FOUR methods:A. Experiment This research method allows researchers to study cause-and-effect relationships between two or more variables in a controlled setting.Researchers conduct an experiment to test a hypothesis, a statement of a possible relationship between two (or more variables).This research method collects mostly quantitative data.Example of an experiment: Philip Zimbardo’s â€Å"Stanford County Prison. †o Advantages Provides the greatest opportunity to specify cause-and-effect relationships. Replication of research is relatively / quite easy. Limitations Labo ratory settings have an artificial quality to it. Unless the lab environment is carefully controlled, results may be biased too.B. Survey and/or Interview This research method uses questionnaires or interviews to gather subjects’ / respondents’ responses to a series of questions.Surveys usually yield or produce descriptive findings, painting a picture of people’s views on some issues.This research method collects mostly qualitative data.Example of a survey: Lois Benjamin’s research on the effects of racism on African American men and women.She chose to interview subjects / respondents rather than distribute a questionnaire. o Advantages Sampling, using questionnaires, allows researchers to conduct surveys of large populations or a large number of people. Interviews provide in-depth responses. o Limitations Questionnaires must be carefully prepared so that the questions and instructions are clear and not confusing. Questionnaires may yield low response / r eturn rate from the target respondents. Interviews are expensive and time-consuming.C. Participant observation Through participant observation, researchers join with people in a social setting for an extended period of time.Researchers also play two roles, as a participant (overt role) and as an observer (covert role).This method allows researchers an â€Å"inside look† at a social setting.This research method is also called fieldwork.Since researchers are not attempting to test a specific hypothesis, their research is exploratory and descriptive.This participant observation research method collects qualitative data.Example of participant observation: William Foote Whyte’s â€Å"Street Corner Society. o Advantages It allows for the study of â€Å"natural† behaviour. Usually inexpensive. o Limitations Time-consuming. Replication of research is difficult. Researcher must balance role of participant and observer.D. Existing or Secondary sources Researchers analyse existing sources, data which had been collected by others.This research method is also called library research or archive research.By using existing or secondary sources, especially the widely available data by government agencies, researchers can save time and money.Existing sources are the basis of historical research. Example of using existing sources:E. Digby Baltzell’s award-winning study â€Å"Puritan Boston and Quaker Philadelphia. † How could it be, Baltzell wondered, during a chance visit to Bowdein College in Maine, USA, that this small college had graduated more famous people in a single year than his own, much bigger University of Pennsylvania had graduated in its entire history? o Advantages Saves time, money and effort of data collection. Makes historical research possible. o Limitations Researcher has no control over possible biases in data. Data may only partially fit current research needs.

Security Case Study Research Paper Example | Topics and Well Written Essays - 2500 words

Security Case Study - Research Paper Example The business community is now ready to share material information with each other for common objectives that is to eradicate theft, burglary and vandalism. They are aware that leakage of information relating to security plan may cause irreparable damages to the assets of the organization (Allen, 2009). The existing employees and the former employees who have or had an access to the internal policies, procedures and management information system of the organization can easily disclose, manipulate or distort the data / information for the benefits of others (Allen, 2009). Remedial measures are to be considered by Walter Widget while taking into account the potential threats to property damage, thefts and vandalism. Prevention of Plant Burglary However, the ideal way for the employees of Walter Widget to thwart the attempts of thieves is to apply common sense to handle the situation with the assistance of effective alarming system. Some effective tools are mentioned hereunder: a) Digita l Video Surveillance System: b) RFID Tags c) Advance Motion and Sound Detector The security system of Walter Widget manufacturing plant should be designed in a way which deter out laws to barge into manufacturing plant with ulterior motives to damage the plant and machinery. The installed security system of Walter Widget manufacturing plant should have detection, monitoring and effective communication gadgets in and around the manufacturing plant to meet the challenges. The mentioned security system, if installed, would be an effective system for the safety and security of the assets (Allen, 2005). Digital Video Surveillance The manufacturing plant of Walter Widget in view the assets installed should have multiple video cameras on the needed locations to keep an eye on the intruders. The installed cameras should monitor the activities of criminals inside and outside the factory premises round the clock. These cameras are to be connected with Close Circuit Television so as to ensure monitoring of activities of employees/non-employees in and around the factory without interruptions. Mentioned system would be fruitful for Walter Widget manufacturing plant to keep their business continue. The installed cameras and other accessories around the manufacturing plant will identify the person or persons, involved in stealing the company’s assets. The security system may have the benefit of clear footage to identify and nab the real culprits (Allen, 2005). RFID Tags RFID tags can be used as part and parcel of security plan devised for Walter Widget manufacturing plant. The mentioned tags are used in tracking the stealers. The cited tags set alarm if someone takes away the assets outside the premises of the factory. This is the best way to minimize/eliminate the chances of theft and damages to property (Allen, 2005). Sound Detectors The system so installed for the Walter Widget manufacturing plant has the capacity to detect unauthorized activities in and around the factory. The detectors are useful instrument to detect burglars who are attempting to steal plant and its associated accessories. The mentioned security system will deter the thieves and burglars and keep them away. The higher management should discuss security plan with the consultants, who will suggest the best security system that suits the requirement of the company’

Evaluate how domestic and regional factors limited Japan's abilities Research Paper

Evaluate how domestic and regional factors limited Japan's abilities to play more definitive security roles in East Asia. Asse - Research Paper Example There are some signs that this is now changing, but the Japan-US military alliance will continue to be the defining feature of Japan’s foreign policy for the foreseeable future. Article 9 Following the Second World War, Japan officially renounced its right to declare war, which has left the country in a unique situation, somewhat removed from the life of a ‘normal’ nation state. The Japanese military is restricted by Article 9 of its constitution, which states that Japan has forfeited its right as a nation to declare war, and will not recognize force as a valid means of settling disputes between nations. As a result, Japan does not officially keep its armed forces for any purpose except self-defense. Article 9 ends: ‘The right of belligerency of the state will not be recognized’. Japan does maintain a large military force, and has one of the world’s largest military budgets, but this is justified as being purely in a defensive capacity, and unt il the past two decades, Japan did not even contribute personnel to peacekeeping missions sanctioned by the United Nations (UN). The defense budget is nearly $50 billion, approximately 1% of Japanese GDP, and it spends a further $2 billion annually on supporting American forces based in Japan1. Japanese forces are controlled tightly by civilian politicians, and the first time they were allowed to operate outside of the country was in a peacekeeping capacity in Cambodia in 1992-3. Article 9 effectively prevents Japan from taking a particularly active military role in international affairs, and for many Japanese, who are broadly pacifist, the horrors of the Second World War remain a powerful reason not to abolish Article 9 from the constitution2. As Kingston put it, ‘The US actually insisted on the insertion of Article 9 in the Japanese Constitution [as part of postwar peace negotiations], but has regretted it ever since’3. The United States would prefer Japan to take a m ore active role in attaining their shared security goals, so that it would not have to shoulder the absolute burden of operations in East Asia, including making considerable provision for Japan’s own defense. Kingston argues that, despite strong popular support for Article 9 – ‘For many Japanese, it is a point of pride that Japan’s Constitution embraces pacifism, a powerful symbolic break with the wartime past and an ongoing guarantee’, it has ‘diminished sway over government security policy’4. As we shall see, Japan has indeed circumvented the provisions of its constitution to deploy its forces abroad in recent years. The Japan-US Alliance Following the Treaty of San Francisco, Japan’s foreign policy has essentially been guided by its close relationship with the United States. Japan has been able to leave international issues to the United States, and concentrated mainly on economic recovery and development, ‘with relative ly little concern (and cost) for its own defense’5. The Alliance has had benefits for the US also. Keen to expand its practical influence right across the Pacific in the aftermath of the Second World War, Japan, as an archipelago right off the Asian mainland, offered an ‘unsinkable aircraft carrier’ from which to pursue this policy. Bases in Japan have helped with deployments against Communist forces in Korea and Vietnam, as well as other conflicts in the region. This alliance is boosted by the large volume and value of trade between the US and Japan.

The Complexity of Management Essay Example | Topics and Well Written Essays - 2250 words

The Complexity of Management - Essay Example It is important to note that these events cannot be specifically prevented, as most cases come up as unexpected (Cummings, 2004). In line with this type of complexity's unpredictable nature, the consequences implied afflict conflict between the organization and its stakeholders, and hinders the firm from attaining its corporate goals. A simple problem can escalate into a crisis if not properly managed, one of which can adversely affect the organization and its operations (Bhave and Narendra, 2000). Complexity in the form of Crisis Complexities in the form of crises are usually brought about by risks, whether these have been identified by the firm or not. From a corporate perspective, the disadvantage is that these risks, regardless of its societal, economic, physical, or technological nature, has the possibility of evolving into a more sophisticated and complicated framework (Bhave and Narendra, 2000).Such a premise is supported by situations wherein the consequences of risks would n ot only influence a specific aspect of the business, due to the interrelated nature of business wherein one small detail can affect the whole operations in general. From this perspective, one can note that the effect of risks can either be direct or systematic, wherein both scenarios present a threat to the organization's business (Alavi and Leidner, 2001). The ubiquitous nature of risks in firms imply the need for organizations to employ problem solving approaches that are innovative, as this would serve as their guide in identifying the nature of the problem and quickly apply the most ideal and practical solution. In addressing crisis, solutions must not be applied to fix problems temporarily, as the concept of strategic decision making regards the need for solutions that would produce a long term implication. In crises events, a company can either "pay sooner or later". However, a crisis cannot be immediately solved by a perfect template designed to fix situational events (Choo, 2006). In every crisis lie external and internal factors that must be considered, as each are sensitive to the environment and the situation at hand. The evaluation and implementation process of efficient measures are also coupled by risks, which is why mitigation strategies must be carefully formulated. It is important to note that communication is key in every crisis situation, as an open and continuous communication with stakeholders exemplifies transparency and enjoins trust among the stakeholders (Cummings, 2004). Through establishing trust and transparency, the organization would be equipped the capability to effectively carry out their mitigating measures to address and manage the crisis (Gioia and Chittipeddi, 2006). The Case of Johnson and Johnson: The Tylenol Crisis The researcher has chosen the nature of complexity in corporate organizations, particularly Johnsons and Johnsons, in regards to the renowned crisis concerning Tylenol. In that light, the focus of the study is the application of Crisis Management (Rehak, 2002). The researcher aims to deconstruct the Tylenol crisis, as to how Johnsons and Johnsons resolved the issue in terms of Planning, Leading, Organizing and Controlling on a Management Perspective. The core issue of Johnson and Johnson rooted from the spiked Tylenol products, wherein the issue has aggravated and reached a national level due to the concerns of affected stakeholders (Rudolph, 2000). The incident transpired in October

Improving the Presidential Election Process Essay

Improving the Presidential Election Process - Essay Example ults collected from primary elections and caucuses are used to determine the number of delegates to be assigned to the national conventions of each party (Sabato, 2006, p 61). The appointed delegates then select the presidential nominees basing on the party’s by-laws for their parties as they move towards November General Elections. This system of undertaking caucuses and presidential primaries is faced with shortcomings when some states hold their primary elections and caucuses earlier than others leading to biased allocation of delegates in each state. On the contrary the process is successful when campaign costs are cut down due to candidates concentrating resources in one state at a time because of the prolonged period of both caucuses and primary elections. According to the United States electoral procedures, delegates elected into the national conventions are charged with the responsibility of nominating official presidential candidates for the two major political parties of the United States (Kendall, 2000, p 56). To provide a balanced electoral system for the primary elections and caucuses, there need to be a balanced primary system where primary contents could be held in between late January and late May. Each state should be assigned a specific time frame and provision for electing 12% of delegates from a single state for party nominations. Using this system will have provisions where larger states will have more positions for additional delegates since the smaller states would have been catered for. In addition, a balanced diversity in the contest could be maximized by pairing liberal states with conservative states and urban areas to be harmonized with rural areas. By implementing this proposed system of conducting both primary elections and caucuses in each state, lesser known political candidates will get an equal chance to be nominated just like their influencing opponents. Furthermore it will cut down on advertising costs and travel time hence

Integrity Essay Example | Topics and Well Written Essays - 250 words - 5

Integrity - Essay Example Some leaders strictly abide by this value; but some, by internal or external factors, are led to be swayed into violating ethical and moral codes of conduct and behavior. The most important integrity competency for an organizational leader is acting consistently with principles, values, and beliefs – which include those stipulated by policies and principles of the organization; because they are expected to abide by the overall goals and interests of various stakeholders who are expected to be governed under these standards. For a political leader, the integrity competency of keeping promises is paramount because they had been voted by the public to serve through advocacies and political platform which had been formed and communicated through plan of action and promises of performance. Finally, a spiritual leader is expected to abide by the integrity competency of telling the truth based on religious doctrines and teachings of the faith so that their followers would be enjoined to practice what they preach. I strongly believe that since one has developed personal values and interests, it would naturally be exuded and adhered to in whatever scenario, setting, or role that one assumes in life. Thus, whether one becomes a follower or a leader, the same set of values and interests would be manifested and applied. As a leader, the advice that I would give others to help them stand up for their values and interests would be to develop values that are consistent with moral, ethical and legal standards and to remain steadfast in conforming to these values. By doing so, leaders and followers would be assured that a sense of integrity is maintained and sustained and one’s image as a person with integrity would never be

The Different International Markets Only Changing the Structures Essay Example for Free

The Different International Markets Only Changing the Structures Essay â€Å"How Ingvar Kamprad succeed to adapt the different international markets only changing the structures?† The evolution of Ikea’s organization structure changed through the years. First, it used to have an horizontal organization structure, with just one boss taking the decisions, Ingvar and the employees, manufacturing the products (Exhibit 1). Most businesses begin as simple structure with only two levels: the strategy apex and an operating level.(P79)This is an original Swedish model and it is normally used in small companies. A successful horizontal structure allows each employee to have and affirm his own perspective. Thus all the employees shape a society in their company. Eliminating the hierarchical structure deemphasizes the value of power, and accentuates the collaboration. It allows balancing the power in the structure. The first problem appeared in the 1970s:growth in the Swedish furniture market was stagnating. Kamprad felt it was time for IKEA to expand internationally. Refer to the theory from class, one of the reason why restructure is the growing of organizations.(P89) Then, the structure had to be adapted since the horizontal one was now too simple. That’s the reason why it evolved from the horizontal form to a more vertical way (Exhibit 2). As noted, vertical coordination rests on top-down command and control. (P59 )As in the horizontal one, the boss is situated at the top. However, the management was split up into two different â€Å"departments†: the Swedish and the European management. This division will be the base of the Ikea’s successful future. Dividing the management into these two segments, gave them the possibility to keep on going with the traditional Scandinavian culture; and on the other hand, improve and innovate in the European market. In the 1980s, Ikea wanted to start doing business not only in Europe but all over the world, in the USA, Canada and Asia, for instance. According to the knowledge we learnt from class,the reason why restructuring is that The environment shifts.(P89)At this time, the organization frame of Ikea had also got to be changed. In this case, the management was divided in geographical regions. Once this modification had been done, each Ikea store was able to satisfy the different consumer needs depending on the region they were located (Exhibit 3). Furthermore, between 1986 and 1990, Ingvar Kamprad elected Anders Moberg as a president; they did not have the same idea about the management and the structure, and that is the reason why the company structure changed into a new one. The leadership shift had an impact on the company’s management style.(case,P10)The environment shifts is also a reason of restructure.(P89) This new structure is divided into 3 levels: supervisory board (the top), executive board and staff. To our mind it is like Mintzbergs structural configurations: divisionalized form. Divisionalized form is based on centralization and different divisions in the same company. We can say that it is like the way of thinking of Anders Moberg, the president, because he is more committed to systematization (as refer in the case study page 10). From 2000, they opened more stores and they worked with a wider range of products, not just kitchen and garden products, but also office furniture and more traditional designs. This is the reason why new departments emerged, because of the need of specialized personnel. But the structure remain the same, this additional departments did not affect it. To sum up, we would like to highlight the importance of Ingvar for the Ikea Company, since all the decisions he made were fortunately the best ones he could have taken. Each decision was taken at the right time. Even with many difficulties, Ingvar Kamprad knew how to turn problems in opportunities, for instance with the Ikea launching in the worldwide markets. He was self-confident and believed in his company’s values and culture, and he never tried to change this but to improve it, through the combination of different types of organization structures. Many small companies may have Ikea as a reference; in the moment he wanted to enter to new markets (become international) it was forced to adapt its organization frame: evolving from a horizontal to a more vertical one. So that, we can conclude that if companies wanted to expand their business to new markets, it is necessary to change and adapt to what the moment requires. He opted to rely on traditional values ​​and strive to provide a better quality of life to consumers. The founder has always known how to analyse and follow the market surronding him. Each decision was taken at the right time. Even with many difficulties, Ingvar Kamprad has known how to turn problems in opportunities, for instance with the Ikea launching in the worldwide markets. Through this case study, we wanted to show that the current state of Ikea is thanks to Ingvar Kamprad. through this case, we wanted to show that it is the Man itself who made the corporation what it became. We also wanted to emphasize the fact that the structures change (very) quickly, thus, you must follow the market surrounding.

Communication Media for Banking Industry

Communication Media for Banking Industry Chapter 1: Introduction Introduction Todays world is world of technology. Everyday a new technology is introduced that can assist people in order to do their daily works easily and finally increase the quality of their life. These new technologies help their users in different aspects of their life, by saving time, doing works faster and better with lower level of error. The rapid development of information technology has brought unprecedented influence on the life of millions of people around the globe. Various activities were handled electronically through the adoption of IT in the workplace or at home, for example, e-mail, e-commerce and e-government (Guriting and Ndubisi, 2006). One of these technologies that effects most people around the world is Internet, which was born in the last years of 20 century and rapidly broke boundaries, time and place. It brought more easily communication ways from usual daily activities to high level official activities. Online shopping and paying is a symbol of developing internet te chnology. People can stay at home, be at their work place, or their car or any other place, and order their food, clothes , shoes and pay online and receive their orders without spending time for going to the shopping center or finding parking .so online paying helped its users saved their time and their money. Next generation of online paying is internet banking, which means doing transactions online without going to the bank, staying in long queues, and without direct face-to-face interacting. The terms of PC banking, online banking, Internet banking, and mobile banking refer to a number of ways in which customers can access their banks without having to be physically present at a bank branch. PC Banking relates to every banking business transacted from a customers PC. This can be done through online banking, in which bank transactions are conducted within a closed network, or via Internet banking, which permits the customer to perform transactions from any terminal with access to the Internet. Mobile banking is the implementation of banking and trading transactions using an Internet-enabled wireless device. (Mobile phones, PDAs, handheld computers, etc.). Thus mobile banking (m-banking) is a subset of Internet banking, I banking, (Hazell and Raphael, 2001) The banking industry is using the new communication media to offer its services to the customers with convenience. Using Internet banking and its nearest technology, mobile banking, is increased during these years around the world. Malaysian penetration of Internet banking and mobile banking, as the base infrastructure for this paper, is mentioned as below: In all five continents, penetration of internet and mobile banking are rapidly increasing. Especially in most developed countries, trend of internet banking is increasing, also using mobile banking, is increasing. Most of Europe has embraced GSM (Global System for Mobile Communications) as a format for wireless technology. This more standardized wireless telecommunications infrastructure has yielded a higher level of acceptance and penetration, which has led to speculation that Europe will drive innovations in wireless communications, this technology can use to do both internet banking and mobile banking. Although still need time to adapt the mobile banking. In most countries this service is available but Because of its price and some uncertainty about its security, mobile banking is not popular yet. North America represents the flip side of the European situation. Wireless communications, though far from rare, lag behind Europes penetration levels, while participation in the wired I nternet is the highest in the world. The North American wireless infrastructure is not as widespread as standardized as its European counterpart. In the Middle East, has secured 15 wireless infrastructure contracts in regional markets over the last 12 months, most recently in Kuwait. Motorolas work in Kuwait involves a $14 million contract with wireless GSM operator MTC to implement a countrywide capacity enhancement. The dual-band network implementation will enable cell phones to utilize the most efficient network route and frequency, thus optimizing network performance. In spite of the fact that internet and mobile banking has rapidly growth in all countries, but still there are people from developing countries that do not interest in use this facility. People of these countries are concerning about their personal information, privacy and security, and these are factors that will increase their uncertainty level of using internet banking(East African and West African countries in Malaysia interviewing). This anxiety can refer to their cultural background. culture can refer to the customs and beliefs of a nation that stay with people for years, and changing of fundamental of this culture is not possible easily. So culture of a country can affect the culture of sub-societies in that country, such as organizational culture, educational culture and etc. So each nation and country has especial fundamental in order to go to the technology world and use technology as an assistant in their life. Statement of the Problem According to the previous discussion, although there is rapidly increasing in internet banking penetration but still there is some unsafe feeling towards it. That means there are factors that can affect acceptance and adaption of a technology, beside existing factors such as usefulness, ease of use, subjective norm and etc. While essential research has been directed toward understanding the adoption and diffusion of IT (Prescott and Conger, 1995), there have been a few studies that specifically examine possible cultural effects on the adoption and dispersion of new information technologies (Raman and Wei, 1992). Research on the impact of corporate culture on IT acceptance provides a useful viewpoint (Cooper, 1994; Kydd and Jones, 1989) but ethnic or national culture research undoubtedly has a special character. The problem to be investigated is that there is no enough research that works on the effect of national culture on acceptance a technology. Thereafter This study examines the role of culture on technology acceptance model (TAM) adaption and tries to give an in depth view of Hofstede Cultural Dimensions towards acceptance of a technology (Power distance index:PID, Individualism/collectivism, Uncertainty avoidance). It is hoped that conclusions can be drawn and opened a window for managers and all who want to bring world of technology to their life and work. Research Objective The main aim of this paper is finding the role of culture in acceptance a new technology. That can be interpreted to culture role on the Technology Acceptance Model. Beside the main objective this study pursues following objectives: Giving the overall view of Hofstede Cultural Dimensions in different countries base on their Power Distance Index, Individualism/Collectivism and Uncertainty avoidance Opening a new window for all who work in IT and IS implementing, to bring technology in multinational and international organizations. Handling the problem that faced in multi-cultural society according to each person cultural background. Research Questions Main question can be draw as below: Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on TAM This main question can be expended as below: Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on Perceived Usefulness (PU)? Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on Perceived Ease of Use (PEOU)? Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on Subjective Norm (SN)? Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on Perceived Behavioral Control (PBC)? Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on Behavioral Intention(BI) to use internet banking? Scope of the Study In order to achieve the best results in finding different attitude towards technology acceptance (Internet banking) among different people from different nations, student of four universities in Malaysia have been selected to administer the questionnaire in order to examine attitude towards internet and mobile banking. Because of large scope of this study and necessity of collaboration of more than 30 countries from the five continents in Malaysia, embassy of ten countries and their referees took part in this research by filling up questionnaires that was distributed by hand and by e-mail, also staffs of some international organizations in Malaysia cooperate in this research, and the last one, social networks such as facebook came to assist this paper by finding the different others countries communities in Malaysia. Significance of the Study As firms internationalize, there is a growing need to understand how cultural factors might affect a multinational organizations ability to adopt and utilize IT. Further studies may lead to knowledge that will help IT researchers and practitioners in improving the technology transfer process. Such knowledge will be worth to practitioners, because it could spell the difference between achievement and collapse in implementing IT. In the movement toward globalization of markets and corporate multinationalism, the value of more cross-cultural research is clear (Cash, McFarlan, McKenney and Applegate, 1992). In a large survey of information systems more than half of the respondents felt that global IT issues were keys to their firms future success (Ives and Jarvenpaa, 1991). As firms grow their operations in the international arena, there is a need to exploit the power of IT to communicate among these widespread locations and to coordinate activities both within and across countries. Henc e, it is important for the managers of these firms to learn, as much as they can, about the cross-cultural adoption and use of IT (Couger,1986; Kumar and Andersen,1990) Such understanding can make the distinction between success and failure in executing information technology and system. The study will be clear the differences and similarities between countries cultures, and will give nations attitude towards technology acceptance. This study will be the first one that combines culture and TAM across the five continents. The result can assists managers and technology developers around the world in order to apply IT through international organization. The unique results of this study can be a base for future research and open a window to work on TAM as viewpoint of culture. Summary and Organization of the Remaining Chapters The main part of the dissertation is divided into five Chapters, which will be briefly introduced: Chapter1: Introduction The introduction section a projects a brief overview of the study is provided. Chapter 2: Literature Review In this section, selected academic literature related to Technology acceptance model, related theory and Hofstede cultural dimension and its related academic literatures. Then conceptual framework and steps to developing the hypothesis are discussed. Chapter 3: Methodology The methodology section critically examines a range of research approaches and techniques. Sample and the size of samples, also one of the most important for this study, finding the sample from different countries who stay in Malaysia for study or work. The research technique that is selected for this study is Design of Experiment. Chapter 4: Analysis and Results In the analytical section, the research findings are explained briefly according to the data collection and analysis. Chapter 5: Discussion In discussion section the further interpretation and explanation the findings is provided and comparisons is made between the findings with other literature in the area of the study. Then the findings are summarized; recommendations for future research and the practicing manager are made. Chapter 2: Literature Review Introduction This chapter is included of backgrounds and literatures in Technology acceptance Model, Hofstede cultural Dimensions and previous researchs including of cultural role on TAM. This chapter will prove the unique work of this paper. Framework, definitions and hypothesis development for this study, will mention and discuss in this chapter. Technology Acceptance Model Technology Acceptance Model (TAM) is one of the most influential extensions of Ajzen and Fishbeins theory of reasoned action (TRA) that has been widely used to predict user acceptance and use based on perceived usefulness and ease of use. According to TRA, an individuals behavioural intention, which results in actual behaviour, is influenced by person subject norm and attitude, and the attitude is influenced by individual beliefs (Ajzen Fishbein, 1980). According to the Davis (1989), TAM hypothesizes that behavioural intention is a significant determinant of actual system use, and that behavioural intention is determined by two relevant beliefs, perceived usefulness and perceived ease of use. In TAM, an individuals principle determines the attitude toward using the system. The attitude develops the intention to use. Perceived usefulness is related to productivity but perceived ease-of-use is related to effort (Venkatesh, 1999). This intention influences the decision of actual technology usage. These causalities were largely studied and accepted (Suh and Han, 2002; Morris and Dillon, 1997; Teo, Lim, Lai, 1999). The most significant results of Davis study was the strong relation between Usefulness and Usage. Users of a technology try to cope with difficulties of a system, although difficulty of use can discourage adoption of a useful system, no amount of ease of use can give back for a system that does not perform a useful function.TAM used in several IS studies and proved useful determining technology acceptance, especially to explain computer usage behaviour. This justifies why TAM is suitable for studies in computer acceptance. Given the rising popularity of Electronic_ Commerce technology such as Internet banking and Mobile Banking and the dynamic user behaviors identified above, the TAM is a suitable framework for this study. There are other widely used and well known frameworks, such as uses and gratification or diffusion of innovation, but the TAM is considered the best fit for this study because other frameworks focus on different levels of analysis (macro, mezzo, or micro) or differ ent topics of emphasis (diffusion mechanisms, etc.). If modified appropriately, the TAM is the most effective tool for a study like this one, which investigates factors relating to usage and adoption, such as cultural dimensions. (Suh et al., 2002; Morris et al., 1997; Teo et al., 1999). The TAM was stimulated by the theory of reasoned action(1980), which argues that both the attitude toward an action and subjective norms have an impact on behavioral intention, which in turn affects how people perform an action. The TAM was an early attempt to apply psychological factors to information systems and computer adoption. It assumed that perceived usefulness and perceived ease of use were major influences on an individuals attitude toward using technology and, thus, ultimately, were related to actual use (Davis, 1989). Technology Acceptance Model (TAM) has been widely used to predict user acceptance and use based on perceived usefulness and ease of use (Davis, 1989). TAM conceives that behavioural intention is a significant determinant of actual system use, and that behavioural intention is determined by two main beliefs, perceived usefulness and perceived ease of use. The perceived usefulness refers to the degree to which an individual believes that using a particular system would enhance his/her job performance. The perceived ease of use refers to the degree to which an individual believes that using a particular system would be free of physical and mental efforts. In TAM, an individuals belief settles on the attitude toward using the system and, in turn, the attitude develops the intention to use. This intention influences the decision of actual technology usage. With the bang of the Internet and convergence technologies, researchers have modified TAM to demonstrate the empirical evidences of it in the convergence context. In fact, many researchers have proposed various extended TAM. For instance, Moon and Kim (2001) suggest a model where perceived playfulness was described as one of the antecedents of attitude toward Web surfing. They noted that most prior TAM research had focused only on extrinsic motivation, not on intrinsic motivation. Morris and Dillon (1997) found that TAM contributes to the prediction of individual usage of software. The motivational model that was adapted by Davis, Bagozzi, Warshaw (1992) employs two key constructs: extrinsic and intrinsic motivation. According to Venkatesh and Speier (1999), extrinsic motivation refers to the performance of an activity. Extrinsic motivation is perceived to help achieve valued outcomes that are distinct from the activity itself, such as improving job performance, pay, etc. Intrinsic motivation refers to the performance of an activity for no reason other than the process of performing it. In the case of technology a cceptance studies, perceived usefulness is an example of extrinsic motivation. Davis et al. (1992) found that perceived enjoyment was significantly related to the perceived ease of use. In the research on the usage intentions for information systems, Heijden (2004) adds perceived an enjoyment to TAM model. Cheong and Park (2005) also develop a more comprehensive version of TAM to better reflect mobile Internet context. Their model employs perceived playfulness, contents quality, system quality, Internet experience and perceived price level, in addition to perceived usefulness and ease of use. For the mobile services, Nysveen et al. (2005) investigate the consumers intention to use mobile services, which shows the four overall influences on usage intention: motivational influences, attitudinal influences, normative pressure, and perceived control. Similarly, Fogelgren-Pedersen (2005) found that connection stability and geographic coverage are one of the significant variables of perceived relative advantage in mobile Internet. Also, in the worldwide mobile Internet user survey, Fife (2005) found that perceived enhanced utility of mobile services are the strong value motivating use of mobile technology. While these studies found the significant perceived variables, they still do not find variables specific to mobile Internet. Viswanath Venkatesh, Morris, B.Davis, D.Davis (2003) worked on this issue an d eight prominent models are discussed, the eight models and their extensions are empirically compared, a unified model is formulated that integrates elements across the eight models, and the unified model is empirically validated. Using data from four organizations over a six-month period with three points of measurement, the eight models explained between 17% and 53% of the variance in user intentions to use information technology. Next, a unified model, called the Unified Theory of Acceptance and Use of Technology (UTAUT), was formulated, with four core determinants of intention and usage, and up to four moderators of key relationships. UTAUT provides a useful tool for managers needing to assess the likelihood of success for new technology introductions and helps them understand the drivers of acceptance in order to proactively design interventions targeted at populations of users that may be less inclined to adopt and use new systems. Theory of reason Action(TRA) Drawn from social Psychology.TRA is one of the most fundamental and inflectional theories of human behaviour. It has been used to predict a wide range of behaviours .Davis et al.(1989) applied TRA to individual acceptance of technology and found that the variance explained was largely consistent with studies that employed TRA in context of other behaviours Technology Acceptance Model(TAM) TAM is tailored to IS contexts, and was designed to predict information technology acceptance and usage on the job. Unlike TRA, the final conceptualization of TAM excludes the attitude construct in order to better explain intention parsimoniously. TAM2 extended TAM by including subjective norm as an additional predictor of intention in the case of mandatory settings (Venkatesh and Davis 2000). TAM has been widely applied to a diverse set of technologies and users. Theory of Planned Behaviour TPB extended TRA by adding the construct of perceived behavioural control is theorized to be an additional determinant of intention and behavioural .Ajzan(1991) presented a review of several studies they successfully used TPB to predict intention and behaviour in a wide variety of settings. TPB has been successfully applied to the understanding of individual acceptance and usage of many different technologies (Tailor and Todd, 1995). A related model is the Decomposed Theory of Planned Behaviour (DTPB). In terms of predicting intention, DTPB is identical to TPB. In contrast to TPB but similar to TAM, DTPB decomposes attitude, subjective norm, and perceived behavioural control into its the underlying belief structure within technology adaption contexts. Combined TAM and TPB It is a combination of TPB TAM to provide a hybrid model (Taylor and Todd,1995) Innovation Diffusion Theory (IDT) Grounded in sociology, IDT (Rogers 1964) has been used since the 1960s to study a variety of innovations, ranging from agricultural tools to organizational innovation (Tornatzky and Klein 1982). Within information systems, Moore and Benbasat (1991) adapted the characteristics of innovations presented in Rogers and refined a set of constructs that could be used to study individual technology acceptance. Moore and Benbasat (1996) found support for the predictive validity of these innovation Social Cognitive Theory (SCT) One of the most powerful theories of human behavior is social cognitive theory (Bandura 1986). Compeau and Higgins (1995) applied and extended SCT to the context of computer; while Compeau and Higgins (1995) also employed SCT, it was to study performance and thus is outside the goal of the current research. Compeau and Higgins'(1995) model studied computer use but the nature of the model and the underlying theory allow it to be extended to acceptance and use of information technology in general. The original model of Compeau and Higgins (1995) used usage as a dependent variable but in keeping with the spirit of predicting individual acceptance, In 2008, Ima, I., Kim, Y., Han, H. did a revising research on Venkatesh work. They claimed that in previous study there seem to be two critical factors that are overlooked or have received inadequate attention—perceived risk (PR) and technology type. PR has been recognized as an important factor and was modelled as a precursor of perceived usefulness (PU), and a sub construct of others, such as trust (or as its precursor). In their study PR and technology type, consider as additional to the moderating variables in UTAUT and was tested how they moderate the effects of PU and PEU on users intention to use a technology. It was shown the PR and technology type were moderating variables. Kim (2006) added two new constructs, Perceived Cost Savings and Companys Willingness to Fund, and two causal relationships, Job Relevance and Experience, as moderating effects to previous existing model and proved that there is a strong significant relationships between PCS and CWTF and behaviral i ntention to use a technology. also moderating effects of job relevance was proved , also found that an individuals intention to use mobile wireless technology was significantly affected by CWF. Kim claimed that a company must provide technology to their employees to help them perform their jobs. Finally, the individuals adopt a technology if it is within their prior experience, which was found to be significant moderator between CWF and BI. Prior studies based on TAM did not examine the direct link from self-efficacy to behavioral intention assuming the full mediation of perceived ease of use but Khalifa (2008) integrated the theory of planned behavior (Fishbein and Ajzen, 1975; Ajzen and Madden, 1986) and the technology acceptance model (TAM) (Davis, 1989) to explain the adoption of m-commerce as a new technology. He added subjective norm to the main block of TAM as an factors that have positive direct effect on the individuals intention and Self-efficacy as a positive direct effec t on the individuals intention to adopt m-commerce. During the years researchers examined different items and their relations with TAM models, they have used original framework of TAM and found relation between them. In paper by June Lu at el.(2008) was worked on different aspects of new technology in china, such as WMDS, these items are type of technology ,functionality of that technology, interface design, Personal innovativeness in information technology (PIIT), Facilitating conditions, Social influences ,security, trust , privacy and reliability of that technology. The result of this paper showed that intention to use WMDS via mobile phones in China was dependent on an individuals perceptual beliefs about the target services in terms of their usefulness and eases of use, and also relied on PIIT and mobile trust belief. According to Dong-Hee Shin(2007) , who work on Wi-Bro acceptance in Korea, users perceptions are significantly associated with their motivation to use Wi-Bro. Specifically, perceived quality and perceived availability are found to have significant effect on users extrinsic and intrinsic motivation. These factors play as enhancing factors to attitudes and intention. In 2005, Kim et al. Work on a Value-based Adoption of a technology such as mobile banking. A Value-based Adoption Model (VAM) would be able to capture the monetary sacrifice element and present adoption as a comparison of benefits and costs. By combination of Value-based Adoption Model (VAM) of M-Internet and by integrating the most relevant findings of the technology adoption and value literature, Kim(2005) designed its framework by dividing it to benefits and sacrifices. He suggested that customers evaluation of a product includes both cognitive and affective elements, and that products are purchased for their utilitarian and hedonic benefits, so it can be proved that usefulness and enjoyment as the benefit components of perceived value. Perceived sacrifices are both monetary and non-monetary. Monetary spending includes the actual price of the product, and it is generally measured based on customers perceptions of the actual price paid. Non-monetary costs usually include time, effo rt and other unsatisfactory spending for the purchase and consumption of the product. Yang (2004) did a research that examines different items that could affect technology acceptance. Innovation, past adaption behaviour, knowledge, technology cluster, age, gender and specialization were items that were tested in relation with technology acceptance in Yang study. He provided insights into the relationships between PU, PEOU, AT, consumer innovation adoption behaviour, and demographic variables and also offers empirical data to support the suitability of the TAM through examining the emerging M-commerce technology and application. PU is found to predict consumer adoption of M-commerce. Consumer innovativeness introduced into the TAM research to expand the scope of TAM applicability to M-commerce that is yet to accumulate a critical mass in the diffusion process. According to the Lo ´ pez-Nicola ´ s, Molina-Castillo, Harry Bouwman (2008), social factors are the important factors that influence on peoples decision to adopt a new technology such as mobile services. They try to evaluate the impact of different determinants on Behavioural Intention in the adoption of advanced mobile services, by combining acceptance models with diffusion theory models theory. In particular, we assumed that social influence may be a key element in peoples intention to use the services and applications. Social influence was defined as the degree to which individuals believed that others thought they should use advanced mobile services. The views of friends and relatives have a significant impact on using mobile services, Lo ´ pez-Nicola ´ s et al. proved that as a manager, that PEOU and behavioural intention depended significantly on social influences, so for bringing new services and technologies for organisations, notice to the employees cultural backgrou nd is important. In a study by Amin (2008) who used original TAM model to finding factors affecting the intentions of customers in Malaysia to use mobile banking, proved that bank managers should create favourable perceptions concerning the usefulness and ease of use among mobile phone credit card customers. Creating these positive perceptions might be achieved by offering free seminars to customers about the ease of use of the system Malaysian consumers often take up marketing initiatives of this type. Additionally, the banks should provide a mini-guide at all branches that provides succinct and cogent information concerning the efficiency, effectiveness and risk-free attributes of the mobile phone credit card system. In 2009 GU, Lee, Suh, integrated the fragmented models such as the extended TAM and the trust-based TAM into a unified model of mobile banking. They found that self-efficiency is the strongest antecedent of perceived ease-of-use, which directly and indirectly affected behavioural intention through perceived usefulness, also was found the structural assurances are the strongest antecedent of trust, which could increase behavioural intention of mobile banking. Gu et al. research was listed most important work on technology acceptance that used TAM as base. For example Taylor and Todd (1995) selected computing resource center and worked on usefulness, ease of use, attitude and behavioural intention, they worked on Subjective norm and Perceived behavioural control as their study antecedence (complete list of work on TAM was brought in Appendix A) Hofstede Cultural dimensions: Culture has been defined according to several perspectives. Definitions go from the most complex and the most comprehensive (e.g. Kluckhohn, 1962) to the most simple (e.g. Triandis, 1972, Hofstede, 1997). According to Kluckhohn (1962), Culture consists of patterns, explicit and implicit, of and for behavior acquired and transmitted by symbols, constituting the distinctive achievement of human groups, including their embodiments in artifacts (p.73). Hofstede cultural dimensions served as the most influential culture theory among social science research (Nokata and Sivakumar, 2001). In addition, Hofstede cultural framework has also received strong empirical support by Sondergaard work (1994).Geert Hofstede research gives insights into other cultures so that it will be more effective when interacting with people in other countries. If understood and applied properly, this information should reduce level of nuisance, concern, and distress. But most important, Geert Hofstede will give the edge of understanding which translates to more successful results. In 1980 Hofstede offered his famous description of cultural dimensions. Geert Hofstede collected and analyzed a large data base of employee values scores of IBM between 1967 and 1973 .it was included more than 70 countries. He first used the 40 largest countries and then extended the analysis to 50 countries and 3 regions. From t Communication Media for Banking Industry Communication Media for Banking Industry Chapter 1: Introduction Introduction Todays world is world of technology. Everyday a new technology is introduced that can assist people in order to do their daily works easily and finally increase the quality of their life. These new technologies help their users in different aspects of their life, by saving time, doing works faster and better with lower level of error. The rapid development of information technology has brought unprecedented influence on the life of millions of people around the globe. Various activities were handled electronically through the adoption of IT in the workplace or at home, for example, e-mail, e-commerce and e-government (Guriting and Ndubisi, 2006). One of these technologies that effects most people around the world is Internet, which was born in the last years of 20 century and rapidly broke boundaries, time and place. It brought more easily communication ways from usual daily activities to high level official activities. Online shopping and paying is a symbol of developing internet te chnology. People can stay at home, be at their work place, or their car or any other place, and order their food, clothes , shoes and pay online and receive their orders without spending time for going to the shopping center or finding parking .so online paying helped its users saved their time and their money. Next generation of online paying is internet banking, which means doing transactions online without going to the bank, staying in long queues, and without direct face-to-face interacting. The terms of PC banking, online banking, Internet banking, and mobile banking refer to a number of ways in which customers can access their banks without having to be physically present at a bank branch. PC Banking relates to every banking business transacted from a customers PC. This can be done through online banking, in which bank transactions are conducted within a closed network, or via Internet banking, which permits the customer to perform transactions from any terminal with access to the Internet. Mobile banking is the implementation of banking and trading transactions using an Internet-enabled wireless device. (Mobile phones, PDAs, handheld computers, etc.). Thus mobile banking (m-banking) is a subset of Internet banking, I banking, (Hazell and Raphael, 2001) The banking industry is using the new communication media to offer its services to the customers with convenience. Using Internet banking and its nearest technology, mobile banking, is increased during these years around the world. Malaysian penetration of Internet banking and mobile banking, as the base infrastructure for this paper, is mentioned as below: In all five continents, penetration of internet and mobile banking are rapidly increasing. Especially in most developed countries, trend of internet banking is increasing, also using mobile banking, is increasing. Most of Europe has embraced GSM (Global System for Mobile Communications) as a format for wireless technology. This more standardized wireless telecommunications infrastructure has yielded a higher level of acceptance and penetration, which has led to speculation that Europe will drive innovations in wireless communications, this technology can use to do both internet banking and mobile banking. Although still need time to adapt the mobile banking. In most countries this service is available but Because of its price and some uncertainty about its security, mobile banking is not popular yet. North America represents the flip side of the European situation. Wireless communications, though far from rare, lag behind Europes penetration levels, while participation in the wired I nternet is the highest in the world. The North American wireless infrastructure is not as widespread as standardized as its European counterpart. In the Middle East, has secured 15 wireless infrastructure contracts in regional markets over the last 12 months, most recently in Kuwait. Motorolas work in Kuwait involves a $14 million contract with wireless GSM operator MTC to implement a countrywide capacity enhancement. The dual-band network implementation will enable cell phones to utilize the most efficient network route and frequency, thus optimizing network performance. In spite of the fact that internet and mobile banking has rapidly growth in all countries, but still there are people from developing countries that do not interest in use this facility. People of these countries are concerning about their personal information, privacy and security, and these are factors that will increase their uncertainty level of using internet banking(East African and West African countries in Malaysia interviewing). This anxiety can refer to their cultural background. culture can refer to the customs and beliefs of a nation that stay with people for years, and changing of fundamental of this culture is not possible easily. So culture of a country can affect the culture of sub-societies in that country, such as organizational culture, educational culture and etc. So each nation and country has especial fundamental in order to go to the technology world and use technology as an assistant in their life. Statement of the Problem According to the previous discussion, although there is rapidly increasing in internet banking penetration but still there is some unsafe feeling towards it. That means there are factors that can affect acceptance and adaption of a technology, beside existing factors such as usefulness, ease of use, subjective norm and etc. While essential research has been directed toward understanding the adoption and diffusion of IT (Prescott and Conger, 1995), there have been a few studies that specifically examine possible cultural effects on the adoption and dispersion of new information technologies (Raman and Wei, 1992). Research on the impact of corporate culture on IT acceptance provides a useful viewpoint (Cooper, 1994; Kydd and Jones, 1989) but ethnic or national culture research undoubtedly has a special character. The problem to be investigated is that there is no enough research that works on the effect of national culture on acceptance a technology. Thereafter This study examines the role of culture on technology acceptance model (TAM) adaption and tries to give an in depth view of Hofstede Cultural Dimensions towards acceptance of a technology (Power distance index:PID, Individualism/collectivism, Uncertainty avoidance). It is hoped that conclusions can be drawn and opened a window for managers and all who want to bring world of technology to their life and work. Research Objective The main aim of this paper is finding the role of culture in acceptance a new technology. That can be interpreted to culture role on the Technology Acceptance Model. Beside the main objective this study pursues following objectives: Giving the overall view of Hofstede Cultural Dimensions in different countries base on their Power Distance Index, Individualism/Collectivism and Uncertainty avoidance Opening a new window for all who work in IT and IS implementing, to bring technology in multinational and international organizations. Handling the problem that faced in multi-cultural society according to each person cultural background. Research Questions Main question can be draw as below: Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on TAM This main question can be expended as below: Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on Perceived Usefulness (PU)? Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on Perceived Ease of Use (PEOU)? Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on Subjective Norm (SN)? Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on Perceived Behavioral Control (PBC)? Is there any effect by Hofstede cultural dimensions (PDI, IND/CLV, UAI) on Behavioral Intention(BI) to use internet banking? Scope of the Study In order to achieve the best results in finding different attitude towards technology acceptance (Internet banking) among different people from different nations, student of four universities in Malaysia have been selected to administer the questionnaire in order to examine attitude towards internet and mobile banking. Because of large scope of this study and necessity of collaboration of more than 30 countries from the five continents in Malaysia, embassy of ten countries and their referees took part in this research by filling up questionnaires that was distributed by hand and by e-mail, also staffs of some international organizations in Malaysia cooperate in this research, and the last one, social networks such as facebook came to assist this paper by finding the different others countries communities in Malaysia. Significance of the Study As firms internationalize, there is a growing need to understand how cultural factors might affect a multinational organizations ability to adopt and utilize IT. Further studies may lead to knowledge that will help IT researchers and practitioners in improving the technology transfer process. Such knowledge will be worth to practitioners, because it could spell the difference between achievement and collapse in implementing IT. In the movement toward globalization of markets and corporate multinationalism, the value of more cross-cultural research is clear (Cash, McFarlan, McKenney and Applegate, 1992). In a large survey of information systems more than half of the respondents felt that global IT issues were keys to their firms future success (Ives and Jarvenpaa, 1991). As firms grow their operations in the international arena, there is a need to exploit the power of IT to communicate among these widespread locations and to coordinate activities both within and across countries. Henc e, it is important for the managers of these firms to learn, as much as they can, about the cross-cultural adoption and use of IT (Couger,1986; Kumar and Andersen,1990) Such understanding can make the distinction between success and failure in executing information technology and system. The study will be clear the differences and similarities between countries cultures, and will give nations attitude towards technology acceptance. This study will be the first one that combines culture and TAM across the five continents. The result can assists managers and technology developers around the world in order to apply IT through international organization. The unique results of this study can be a base for future research and open a window to work on TAM as viewpoint of culture. Summary and Organization of the Remaining Chapters The main part of the dissertation is divided into five Chapters, which will be briefly introduced: Chapter1: Introduction The introduction section a projects a brief overview of the study is provided. Chapter 2: Literature Review In this section, selected academic literature related to Technology acceptance model, related theory and Hofstede cultural dimension and its related academic literatures. Then conceptual framework and steps to developing the hypothesis are discussed. Chapter 3: Methodology The methodology section critically examines a range of research approaches and techniques. Sample and the size of samples, also one of the most important for this study, finding the sample from different countries who stay in Malaysia for study or work. The research technique that is selected for this study is Design of Experiment. Chapter 4: Analysis and Results In the analytical section, the research findings are explained briefly according to the data collection and analysis. Chapter 5: Discussion In discussion section the further interpretation and explanation the findings is provided and comparisons is made between the findings with other literature in the area of the study. Then the findings are summarized; recommendations for future research and the practicing manager are made. Chapter 2: Literature Review Introduction This chapter is included of backgrounds and literatures in Technology acceptance Model, Hofstede cultural Dimensions and previous researchs including of cultural role on TAM. This chapter will prove the unique work of this paper. Framework, definitions and hypothesis development for this study, will mention and discuss in this chapter. Technology Acceptance Model Technology Acceptance Model (TAM) is one of the most influential extensions of Ajzen and Fishbeins theory of reasoned action (TRA) that has been widely used to predict user acceptance and use based on perceived usefulness and ease of use. According to TRA, an individuals behavioural intention, which results in actual behaviour, is influenced by person subject norm and attitude, and the attitude is influenced by individual beliefs (Ajzen Fishbein, 1980). According to the Davis (1989), TAM hypothesizes that behavioural intention is a significant determinant of actual system use, and that behavioural intention is determined by two relevant beliefs, perceived usefulness and perceived ease of use. In TAM, an individuals principle determines the attitude toward using the system. The attitude develops the intention to use. Perceived usefulness is related to productivity but perceived ease-of-use is related to effort (Venkatesh, 1999). This intention influences the decision of actual technology usage. These causalities were largely studied and accepted (Suh and Han, 2002; Morris and Dillon, 1997; Teo, Lim, Lai, 1999). The most significant results of Davis study was the strong relation between Usefulness and Usage. Users of a technology try to cope with difficulties of a system, although difficulty of use can discourage adoption of a useful system, no amount of ease of use can give back for a system that does not perform a useful function.TAM used in several IS studies and proved useful determining technology acceptance, especially to explain computer usage behaviour. This justifies why TAM is suitable for studies in computer acceptance. Given the rising popularity of Electronic_ Commerce technology such as Internet banking and Mobile Banking and the dynamic user behaviors identified above, the TAM is a suitable framework for this study. There are other widely used and well known frameworks, such as uses and gratification or diffusion of innovation, but the TAM is considered the best fit for this study because other frameworks focus on different levels of analysis (macro, mezzo, or micro) or differ ent topics of emphasis (diffusion mechanisms, etc.). If modified appropriately, the TAM is the most effective tool for a study like this one, which investigates factors relating to usage and adoption, such as cultural dimensions. (Suh et al., 2002; Morris et al., 1997; Teo et al., 1999). The TAM was stimulated by the theory of reasoned action(1980), which argues that both the attitude toward an action and subjective norms have an impact on behavioral intention, which in turn affects how people perform an action. The TAM was an early attempt to apply psychological factors to information systems and computer adoption. It assumed that perceived usefulness and perceived ease of use were major influences on an individuals attitude toward using technology and, thus, ultimately, were related to actual use (Davis, 1989). Technology Acceptance Model (TAM) has been widely used to predict user acceptance and use based on perceived usefulness and ease of use (Davis, 1989). TAM conceives that behavioural intention is a significant determinant of actual system use, and that behavioural intention is determined by two main beliefs, perceived usefulness and perceived ease of use. The perceived usefulness refers to the degree to which an individual believes that using a particular system would enhance his/her job performance. The perceived ease of use refers to the degree to which an individual believes that using a particular system would be free of physical and mental efforts. In TAM, an individuals belief settles on the attitude toward using the system and, in turn, the attitude develops the intention to use. This intention influences the decision of actual technology usage. With the bang of the Internet and convergence technologies, researchers have modified TAM to demonstrate the empirical evidences of it in the convergence context. In fact, many researchers have proposed various extended TAM. For instance, Moon and Kim (2001) suggest a model where perceived playfulness was described as one of the antecedents of attitude toward Web surfing. They noted that most prior TAM research had focused only on extrinsic motivation, not on intrinsic motivation. Morris and Dillon (1997) found that TAM contributes to the prediction of individual usage of software. The motivational model that was adapted by Davis, Bagozzi, Warshaw (1992) employs two key constructs: extrinsic and intrinsic motivation. According to Venkatesh and Speier (1999), extrinsic motivation refers to the performance of an activity. Extrinsic motivation is perceived to help achieve valued outcomes that are distinct from the activity itself, such as improving job performance, pay, etc. Intrinsic motivation refers to the performance of an activity for no reason other than the process of performing it. In the case of technology a cceptance studies, perceived usefulness is an example of extrinsic motivation. Davis et al. (1992) found that perceived enjoyment was significantly related to the perceived ease of use. In the research on the usage intentions for information systems, Heijden (2004) adds perceived an enjoyment to TAM model. Cheong and Park (2005) also develop a more comprehensive version of TAM to better reflect mobile Internet context. Their model employs perceived playfulness, contents quality, system quality, Internet experience and perceived price level, in addition to perceived usefulness and ease of use. For the mobile services, Nysveen et al. (2005) investigate the consumers intention to use mobile services, which shows the four overall influences on usage intention: motivational influences, attitudinal influences, normative pressure, and perceived control. Similarly, Fogelgren-Pedersen (2005) found that connection stability and geographic coverage are one of the significant variables of perceived relative advantage in mobile Internet. Also, in the worldwide mobile Internet user survey, Fife (2005) found that perceived enhanced utility of mobile services are the strong value motivating use of mobile technology. While these studies found the significant perceived variables, they still do not find variables specific to mobile Internet. Viswanath Venkatesh, Morris, B.Davis, D.Davis (2003) worked on this issue an d eight prominent models are discussed, the eight models and their extensions are empirically compared, a unified model is formulated that integrates elements across the eight models, and the unified model is empirically validated. Using data from four organizations over a six-month period with three points of measurement, the eight models explained between 17% and 53% of the variance in user intentions to use information technology. Next, a unified model, called the Unified Theory of Acceptance and Use of Technology (UTAUT), was formulated, with four core determinants of intention and usage, and up to four moderators of key relationships. UTAUT provides a useful tool for managers needing to assess the likelihood of success for new technology introductions and helps them understand the drivers of acceptance in order to proactively design interventions targeted at populations of users that may be less inclined to adopt and use new systems. Theory of reason Action(TRA) Drawn from social Psychology.TRA is one of the most fundamental and inflectional theories of human behaviour. It has been used to predict a wide range of behaviours .Davis et al.(1989) applied TRA to individual acceptance of technology and found that the variance explained was largely consistent with studies that employed TRA in context of other behaviours Technology Acceptance Model(TAM) TAM is tailored to IS contexts, and was designed to predict information technology acceptance and usage on the job. Unlike TRA, the final conceptualization of TAM excludes the attitude construct in order to better explain intention parsimoniously. TAM2 extended TAM by including subjective norm as an additional predictor of intention in the case of mandatory settings (Venkatesh and Davis 2000). TAM has been widely applied to a diverse set of technologies and users. Theory of Planned Behaviour TPB extended TRA by adding the construct of perceived behavioural control is theorized to be an additional determinant of intention and behavioural .Ajzan(1991) presented a review of several studies they successfully used TPB to predict intention and behaviour in a wide variety of settings. TPB has been successfully applied to the understanding of individual acceptance and usage of many different technologies (Tailor and Todd, 1995). A related model is the Decomposed Theory of Planned Behaviour (DTPB). In terms of predicting intention, DTPB is identical to TPB. In contrast to TPB but similar to TAM, DTPB decomposes attitude, subjective norm, and perceived behavioural control into its the underlying belief structure within technology adaption contexts. Combined TAM and TPB It is a combination of TPB TAM to provide a hybrid model (Taylor and Todd,1995) Innovation Diffusion Theory (IDT) Grounded in sociology, IDT (Rogers 1964) has been used since the 1960s to study a variety of innovations, ranging from agricultural tools to organizational innovation (Tornatzky and Klein 1982). Within information systems, Moore and Benbasat (1991) adapted the characteristics of innovations presented in Rogers and refined a set of constructs that could be used to study individual technology acceptance. Moore and Benbasat (1996) found support for the predictive validity of these innovation Social Cognitive Theory (SCT) One of the most powerful theories of human behavior is social cognitive theory (Bandura 1986). Compeau and Higgins (1995) applied and extended SCT to the context of computer; while Compeau and Higgins (1995) also employed SCT, it was to study performance and thus is outside the goal of the current research. Compeau and Higgins'(1995) model studied computer use but the nature of the model and the underlying theory allow it to be extended to acceptance and use of information technology in general. The original model of Compeau and Higgins (1995) used usage as a dependent variable but in keeping with the spirit of predicting individual acceptance, In 2008, Ima, I., Kim, Y., Han, H. did a revising research on Venkatesh work. They claimed that in previous study there seem to be two critical factors that are overlooked or have received inadequate attention—perceived risk (PR) and technology type. PR has been recognized as an important factor and was modelled as a precursor of perceived usefulness (PU), and a sub construct of others, such as trust (or as its precursor). In their study PR and technology type, consider as additional to the moderating variables in UTAUT and was tested how they moderate the effects of PU and PEU on users intention to use a technology. It was shown the PR and technology type were moderating variables. Kim (2006) added two new constructs, Perceived Cost Savings and Companys Willingness to Fund, and two causal relationships, Job Relevance and Experience, as moderating effects to previous existing model and proved that there is a strong significant relationships between PCS and CWTF and behaviral i ntention to use a technology. also moderating effects of job relevance was proved , also found that an individuals intention to use mobile wireless technology was significantly affected by CWF. Kim claimed that a company must provide technology to their employees to help them perform their jobs. Finally, the individuals adopt a technology if it is within their prior experience, which was found to be significant moderator between CWF and BI. Prior studies based on TAM did not examine the direct link from self-efficacy to behavioral intention assuming the full mediation of perceived ease of use but Khalifa (2008) integrated the theory of planned behavior (Fishbein and Ajzen, 1975; Ajzen and Madden, 1986) and the technology acceptance model (TAM) (Davis, 1989) to explain the adoption of m-commerce as a new technology. He added subjective norm to the main block of TAM as an factors that have positive direct effect on the individuals intention and Self-efficacy as a positive direct effec t on the individuals intention to adopt m-commerce. During the years researchers examined different items and their relations with TAM models, they have used original framework of TAM and found relation between them. In paper by June Lu at el.(2008) was worked on different aspects of new technology in china, such as WMDS, these items are type of technology ,functionality of that technology, interface design, Personal innovativeness in information technology (PIIT), Facilitating conditions, Social influences ,security, trust , privacy and reliability of that technology. The result of this paper showed that intention to use WMDS via mobile phones in China was dependent on an individuals perceptual beliefs about the target services in terms of their usefulness and eases of use, and also relied on PIIT and mobile trust belief. According to Dong-Hee Shin(2007) , who work on Wi-Bro acceptance in Korea, users perceptions are significantly associated with their motivation to use Wi-Bro. Specifically, perceived quality and perceived availability are found to have significant effect on users extrinsic and intrinsic motivation. These factors play as enhancing factors to attitudes and intention. In 2005, Kim et al. Work on a Value-based Adoption of a technology such as mobile banking. A Value-based Adoption Model (VAM) would be able to capture the monetary sacrifice element and present adoption as a comparison of benefits and costs. By combination of Value-based Adoption Model (VAM) of M-Internet and by integrating the most relevant findings of the technology adoption and value literature, Kim(2005) designed its framework by dividing it to benefits and sacrifices. He suggested that customers evaluation of a product includes both cognitive and affective elements, and that products are purchased for their utilitarian and hedonic benefits, so it can be proved that usefulness and enjoyment as the benefit components of perceived value. Perceived sacrifices are both monetary and non-monetary. Monetary spending includes the actual price of the product, and it is generally measured based on customers perceptions of the actual price paid. Non-monetary costs usually include time, effo rt and other unsatisfactory spending for the purchase and consumption of the product. Yang (2004) did a research that examines different items that could affect technology acceptance. Innovation, past adaption behaviour, knowledge, technology cluster, age, gender and specialization were items that were tested in relation with technology acceptance in Yang study. He provided insights into the relationships between PU, PEOU, AT, consumer innovation adoption behaviour, and demographic variables and also offers empirical data to support the suitability of the TAM through examining the emerging M-commerce technology and application. PU is found to predict consumer adoption of M-commerce. Consumer innovativeness introduced into the TAM research to expand the scope of TAM applicability to M-commerce that is yet to accumulate a critical mass in the diffusion process. According to the Lo ´ pez-Nicola ´ s, Molina-Castillo, Harry Bouwman (2008), social factors are the important factors that influence on peoples decision to adopt a new technology such as mobile services. They try to evaluate the impact of different determinants on Behavioural Intention in the adoption of advanced mobile services, by combining acceptance models with diffusion theory models theory. In particular, we assumed that social influence may be a key element in peoples intention to use the services and applications. Social influence was defined as the degree to which individuals believed that others thought they should use advanced mobile services. The views of friends and relatives have a significant impact on using mobile services, Lo ´ pez-Nicola ´ s et al. proved that as a manager, that PEOU and behavioural intention depended significantly on social influences, so for bringing new services and technologies for organisations, notice to the employees cultural backgrou nd is important. In a study by Amin (2008) who used original TAM model to finding factors affecting the intentions of customers in Malaysia to use mobile banking, proved that bank managers should create favourable perceptions concerning the usefulness and ease of use among mobile phone credit card customers. Creating these positive perceptions might be achieved by offering free seminars to customers about the ease of use of the system Malaysian consumers often take up marketing initiatives of this type. Additionally, the banks should provide a mini-guide at all branches that provides succinct and cogent information concerning the efficiency, effectiveness and risk-free attributes of the mobile phone credit card system. In 2009 GU, Lee, Suh, integrated the fragmented models such as the extended TAM and the trust-based TAM into a unified model of mobile banking. They found that self-efficiency is the strongest antecedent of perceived ease-of-use, which directly and indirectly affected behavioural intention through perceived usefulness, also was found the structural assurances are the strongest antecedent of trust, which could increase behavioural intention of mobile banking. Gu et al. research was listed most important work on technology acceptance that used TAM as base. For example Taylor and Todd (1995) selected computing resource center and worked on usefulness, ease of use, attitude and behavioural intention, they worked on Subjective norm and Perceived behavioural control as their study antecedence (complete list of work on TAM was brought in Appendix A) Hofstede Cultural dimensions: Culture has been defined according to several perspectives. Definitions go from the most complex and the most comprehensive (e.g. Kluckhohn, 1962) to the most simple (e.g. Triandis, 1972, Hofstede, 1997). According to Kluckhohn (1962), Culture consists of patterns, explicit and implicit, of and for behavior acquired and transmitted by symbols, constituting the distinctive achievement of human groups, including their embodiments in artifacts (p.73). Hofstede cultural dimensions served as the most influential culture theory among social science research (Nokata and Sivakumar, 2001). In addition, Hofstede cultural framework has also received strong empirical support by Sondergaard work (1994).Geert Hofstede research gives insights into other cultures so that it will be more effective when interacting with people in other countries. If understood and applied properly, this information should reduce level of nuisance, concern, and distress. But most important, Geert Hofstede will give the edge of understanding which translates to more successful results. In 1980 Hofstede offered his famous description of cultural dimensions. Geert Hofstede collected and analyzed a large data base of employee values scores of IBM between 1967 and 1973 .it was included more than 70 countries. He first used the 40 largest countries and then extended the analysis to 50 countries and 3 regions. From t