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 Five Approaches to Transnational Financial Reporting

Abstract

This paper seeks to give an analysis of financial reporting, which is transnational based. There are five approaches, which need to be known. Their disadvantages and advantages of the approaches should be known. It should be known that focus should be financial standards of reporting, as well as its consequences. The issues involved with the process needs to be known as well. The challenges and benefits of using this system provide the answers needed in financial accounting (Siciliano, 2003).

Analysis of transnational financial reporting

In financial reporting, which uses transnational means, the report is for the purpose of regulatory decisions, investment and lending. This report is valid, even if it is found in the home jurisdiction which is outside and has disadvantages, as well as advantages. The various jurisdictions have certain requirements, which have to be met, in order to become valid. This includes restatements, reconciliations and adjustments (Siciliano, 2003). There is a need to ensure that international convergence and consistency exists in the many standards of accounting. The information obtained is necessary for providing management with information, which is useful in making effective and efficient decisions. There are various parties, which benefit from financial reports including; creditors, lenders and investors.

According to the framework by FASB there are five major financial concepts, which are useful in financial reporting. They are known as statements and they include;

1.SFAC No. 1-These are concerned with issues of business enterprises and their financial reporting objectives. In coming up with a balance sheet, the format normally used is the one, which is liquid. They have advantages which need to be known. Most times, it represents retained earnings and income, which is comprehensive. They may appear as separate entities in a combined form. It is useful in certain areas such as leases, pensions and payments, which are share-based. The disclosures are usually simple and they make use of instruments, which are financial. The disadvantage is that it might be represented in different forms making it difficult to understand. (Revsine Et al, 2008).

2.SFAC No. 2- These are concerned with accounting information characteristics, which are qualitative. The advantage of this approach is that it is verifiable as well as reliable. This means that in order to obtain an amount, which is standard, many measures have to be used. The framework provided by the IASB is not concerned with issues related to verifiability. This is because discovery of financial statement elements occurs (Revsine Et al, 2008). Business enterprises have financial statements, which have ten elements each, according to the conceptual framework of FASB. This approach provides a framework that involves income in a comprehensive manner.

3.SFAC No. 5- These are concerned with business enterprises whereby, financial statements are measured and recognized. It is easy to find out how liabilities and financial assets are used for purposes of cost, thus an advantage. There is a criteria based on de-recognition and classification of a simple nature (Revsine Et al, 2008). Most users of financial statements have to ensure that they are aware of requirements for disclosure. This is because it involves the process of measurement which might times become difficult and this is a disadvantage.

4.SFAC No. 6- These are concerned with financial statements and the elements, which are associated with them. When equity changes, income are thus defined, and this is in terms of net assets. The advantages are that, it encompasses sources, which are non-power, events and transactions, which occur in any business enterprise. It can be amended to serve its intended purpose when financial statements are being presented. In any given period, the net assets are affected by either a decrease or an increase. This is thus reflected upon in the equity entity as well as the existing balance sheets. Equity holders are exempted as they are not affected by transaction changes. It also includes loses, gains, expenses and income, which is calculated in terms of the total amount (Revsine Et al, 2008). Equity changes are observed in all the periods where activities take place. Income should be reported in a comprehensive manner as it is an element of every financial statement. The disadvantage is that this is not acknowledged by IASB.

5.SFAC No. 7- These are concerned with measurements of accounting through the use of present value as well as cash flows. The advantage is that, it involves the process known as asset impairment. During every date of reporting, there has to be indicators of impairment. This means that there is an amount, which must be recovered, and this is in respects to fair value. A criterion exists and should be met since it is extremely reversal (Revsine Et al, 2008). On the other hand, cash flows have to be known as they occur after tax has been paid. This means that the business enterprise must ensure that capital is deployed effectively. The disadvantage of this approach is that it is time consuming as well as being costly.

The most favorable approach according to me is the SFAC No. 6, as it combines all the essential elements of a financial statement. It is easy to establish, which net assets have been affected by changes in equity. One is able to know and confirm all the activities, which take place in the financial statement. The balance sheets provide the total amounts, which were reported in the income (Barney, 2009).

Conclusion

In conclusion, standards of financial reporting are meant to provide reliable and transparent information to stakeholders. This is necessary for purposes of decision making. The information is useful for coming up with strategies for growth. In turn, the various firms benefit in many ways.

References

Revsine, Lawrence. Et al. (2008). Financial Reporting and Analysis. New York: Mc Graw Hill.

Siciliano, Gene. (2003). Finance for Non-Financial Managers. New York: Mc Graw Hill.

Barney Jacob. (2009). Beyond economics: the U.S. recognition of international financial reporting standards as an international sub delegation of the SEC’s rulemaking authority Vanderbilt Journal of Transnational Law Vanderbilt University, School of Law.

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Five Forces That Shape Strategy; I.B.M

The International Business Machines (I.B.M) Company is a multinational corporation in America that has been in operation since 1911. It is known to market and manufacture computer software and hardware. The management has in the recent past adopted a strategy that has seen the company’s profit margin swell and stock prices surge.

After Samuel J. Palmisano took over from Louis V. Gerstner Jr, in 2002, he focused on taking the company to a unique strategic position. The move to sell the company’s personal computer business was driven by the need to venture into unique business that yielded high profits. The personal computer business was viewed to be a fading low-margin business. The business also has a lot of substitutes and the power of buyers and suppliers is also quite high (Porter, 82). IBM shifted its innovation focus to software and other related services which aimed to curb these strategic issues.

Despite being approached by Dell and other private equity firms, the company decided to sell the personal computer business to China’s Lenovo. The strategy behind this move was to take advantage of the Chinese government support when it came to investment in businesses. The company also targeted the large Chinese market which was also controlled by the Chinese government. This was a barrier in itself and it is meant to keep in check the number of new entrants into the industry (Porter, 85). The rivalry that existed amongst the company’s competitors operating in the United States of America was also eliminated because the company now focused majorly on the Chinese and the general global market. The approach to sell the personal computer business turned out to be a very good idea in the long run. This is because by the time of his retirement, Mr. Palmisano’s strategy had helped raise the I.B.M’s stock value to $217 billion, which was almost four times that of its rival, Hp.

Works Cited

Porter Michael E. The Five Competitive Forces That Shape Strategy. Harvard Business Review (2008): 78-93. Print

Five Guys is a fast food restaurant chain selling burgers, hot dogs and French fries located in Unites States. Five Guys have very different philosophy compared to its peers. Company philosophy is to be simple and quality focused and believes that if the product is good customers will automatically be generated. The company is more quality focused and believes in word of mouth publicity. The philosophy of Five Guys is very apt for other start-up companies as the key focus should be product and customer satisfaction. If quality product is offered then only company will be able to establish its brand and survive competition. Thus for nay start-up company the first criteria should be quality product. Cost is the important criteria and most startup company who have good idea or product sometimes fail because of cost aspect. Like Five Guys, Start-up Company should start in a simple store format in order to avoid unnecessary cost and thus will be able to break even much faster. Employees or staffs are its main asset and adequate focus should be put upon for their development and learning so that they become an asset for the company. Thus for start-up company, Five Guys core values in terms of quality conscious, customer satisfaction, staff retention and avoid unnecessary expenses is very apt business values in order to become successful and survive in the industry.

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Five Keys to Enhancing Your Emotional Intelligence

Emotional intelligence in its strict terms is the ability of an individual to identify, make use of, comprehend and manage emotions positively so as to reduce stress, communicate in an effective manner and empathize with others to overcome their challenges. Emotional intelligence (EQ) has a profound impact in our lives and greatly influences our other human characteristics such as our behavior, our interaction with others and the way in, which we react to different situations. Different people have different EQ levels. Those with a higher EQ generally posses the ability to comprehend their own emotional state, that of others and engage in a manner that draw people to them. Therefore, EQ can be a good tool in influencing and improving the behavior of other people, form healthier relationships, achieve greater heights of success at the work place and engage in a more rewarding life. According to the five listed attributes of emotional intelligence, I am good at the following;

One aspect of EQ that I am good at is my ability to stay composed and stable when under pressure. The article puts forth a good way of managing pressure by keeping it cool so as to avoid being either too assertive or reactive to a situation. This is an art of EQ that I have a good mastery in, especially when under stressful environment. Being composed gives me time to analyze the situation before coming up with a conclusion on the way forward this attribute guards me against stereotyping others, being more open to their perspectives as well as obtaining sufficient facts before reaching any meaningful judgment. Maintaining calmness while under pressure assist me in preventing a snap up as a result of pressure. When calm, the objectives and goals are approached in a sober manner without any prejudice from the emotional effect of pressure.

Being able to deal with my own negative emotions is an attribute that I have learned and used frequently to avert failure. The article propagates that to be able to change our feelings and emotions; we first have to change our thinking. It further denotes a therapy developed by Dr. Amen which emphasizes that, in order to manage our negative thoughts we have to kill our automatic negative thoughts. I have embraced technique by being positive and having a positive perspective at the world. This helps to a great part in significantly reducing the chances of harboring negative thoughts, feelings and emotions. For example, I tend to view the enormous potential in an individual and what one can become in life as opposed to how they are now.

Another aspect of EQ that I have developed mastery over is the art of reading social cues that are communicated by people around me either by word or through body language. The article propagates that it is prudent to seek more information from parties with ideological differences in an attempt to reduce any misinterpretation. This is an aspect of EQ that I am good at and use to amicably find a common ground in a dispute. It entails obtaining clear information from each party through means such as open ended questions so as to remain objective in settling the issue. A good example is when I solved two parties that differed ideologically. I made inquiries from each party separately as to the reason behind their behaviors which, I let them know, I was not comfortable with. Finally, I was able to understand the feelings and emotions of each one of them and reached an agreeable conclusion for both. It is as a result of disseminating the cues from their behavior that I managed to establish a problem.

On the other hand, there are some facets to emotional intelligence that I need to improve on. These are;

Having the knack to be assertive and articulate intricate emotion where necessary. The article spells out that it is prudent to have stands or rather boundaries on certain matters, which includes ‘’no’’ as an answer. Although I have some degree of assertiveness on matters that I am sure and have facts about, there are instances that I am left on the balance as to which stand to assume. I fail to establish a clear boundary on matters that are rather theoretical. It is an area of EQ that I seek to improve as it goes a great length to determine how I relate with others under different social set ups. From the article, I have gathered that I need to use subtle language that does not put the recipient on the defensive but rather receptive side. This makes the recipient to open up and freely give whatever that is being sought from them.

Developing an ability to convey cherished emotions in close personal relations. This article suggests developing a ‘bidding’ personality which is a way of sparking a positive connection between people who desire close relationship ties. This is an aspect of EQ that I have to work on to improve and develop my social ties. This is an art that can be done severally to bring forth a positive connection of intimacy for close relationships. For example, getting to know how a person is doing is a way of verbal bidding and this a positive means of expressing intimacy to close relations. Therefore in a bid to develop on this front, I undertake to do more practice on my relations and internalize it.

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The five people you meet in heaven

Authored in 2003 by Mitch Albom, The Five People You Meet in Heaven stands out as one of the preeminently presented novels. The book centers on a protagonist called Eddie who dies at the age of eighty-three while rescuing a little girl from a falling cart. The beginning of the book is makes much presentation about the end of Eddie’s life. It begins at a place called Ruby Pier which is presented as the center of Eddie’s life. Eddie is very close and attached to this place. This is because his father worked here and he also established his career as a maintenance man at the same place. Above all, Ruby Pier is the place where Eddie meets the love of his life, Marguerite. Needless to mention, Eddie dies in the same place on his birthday. The bulk of this novel is mostly based on Eddie’s time in heaven and what he learns there as he meets certain people on whose lives he had an impact while still on earth.

Thematically, Albom seeks to express the fact that life works in a web of connections. All occurrences are interdependent and interconnected, and there are no random incidences. In sum, all lives and actions alike are connected. For instance, despite the fact that Eddie did not know the Blue Man, he indirectly caused his death. Similarly, the loss of a key by a young man at an amusement park causes Eddie’s own death as it causes machinery problems. In the words of Albom, no story is lonely, many at times, they relate and interconnect.

The author connects the themes of sacrifice and love in a unique way to achieve interconnection in the story. On the overall, he presents the idea that any form of sacrifice attracts rewards. As such many individuals go out of their way to sacrifice for others. These include Eddie’s captain at war, whom Eddie met in heaven. He saved his life and that of other soldiers by preventing them from driving over a bomb. Eddie also made a sacrifice and ended up dying to save a young girl. As in the case of love, regardless of Marguerite’s death, she could still feel Eddie’s love for her. The author encourages us to exercise forgiveness and love in the pursuit of real peace. In essence, we sacrifice for those we love, and sacrifice attracts rewards. Additionally, Albom seeks to express the thematic concept that nothing is what it appears to be. Eddie goes through life mad at his father as he believes he died due to drinking. He discovers that his father died heroically, while calling out his name.

The act of saving a child right before his death is symbolic of Eddie’s life. Eddie realizes in the end that his purpose in life was actually to save and protect children. His life ends in the process of doing this as well. Perhaps, the author approaches this perspective intentionally because the child ends up living. Analytically, Eddie presents the character of a selfless individual. He gives out his life to save a girl he doesn’t even know. He also goes into war to serve his country. In the evident interconnection, Tala and the Blue Man are also forgiving as they hold no grudge against Eddie for causing their deaths. Notably, Albom writes this book in the third person narrator perspective. Much as he does not participate in the story, he enlightens us on Eddie’s feelings. There are conflicts in the story to signify the rising action. We see the conflict between Eddie and himself where he feels that he had led a wasteful life. There is also another conflict between Edie and his father. The novel’s climax comes towards the end on the meeting between Eddie and Tala, the last person he meets in heaven. The falling action occurs after the climax when Eddie questions himself after Tala tells him that he burned her during the war as she was hiding from the soldiers. The story gets to its resolution when Eddie is at peace and finds his own heaven with his wife, Marguerite.

In conclusion, this book tries to capture what happens when one dies and how everyone’s life has meaning and purpose whether one sees it or not. In the end, each person’s actions are caused by something, cause something, and count for something. They are all interconnected.

First Impression

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The truth behind guessing other’s thoughts and feelings is enhanced by the need to anticipate others’ needs and desires through interactions. The ability and skills of correctly determining what somebody is thinking at a particular time disregards the background, but depends on the accuracy of interpersonal perception. Difference in accurate perceptions among people is therefore an important factor when discussing impression formation. Research reports indicate that women are more empathically accurate than men. However, this paper seeks to discuss and uncover the social and interpersonal elements that help in predicting accurate empathic accuracy.

According to Laurent and Hodges (2008), the difference in interpersonal judgment in terms of predicting what others think can be well explained by the roles associated to each gender. More than a number of reasons, the study of others begins with self-study since self- monitoring is positively related to accuracy of empathic judgment. Laurent and Hodges are convinced that women are more empathically accurate than men since women have higher levels of femininity and are often stereotyped as very expressive, communal and interdependently oriented than men. In this case, the roles played by women in the society are consistent with the wellbeing of others. The feeling of compassion for another person, characteristic of women, is a direct component of impression formation. To accurately have an impression of one’s thoughts, familiarity with issues of contention is very vital. The communal orientation is one of the strong identities of women occasioned by their roles in the society, thereby giving them great links for accurate empathic prediction.

Chan, et al. proposes that gender is a factor in interpersonal perception, normally associated with performance of tasks across different domains which to great extent systematically determine other’s impressive personality. They argue that interpersonal perception of the first impression is consistent with accuracy of empathetic prediction. Their research found out that female perceiver’s first impressions are more accurate than that of male perceivers. Despite the fact that the difference in the ability to discern and understand the unique personality characteristics of others is very minimal between men and women, averagely, females have greater normative accuracy and formed first impressions of others to perceive their personality traits and characteristics. This corresponds more strongly compared to the ability of men to perceive other’s personal traits and characteristics. Therefore, gender is strongly associated with interpersonal sensitivity, whereby females demonstrate higher degree of interpersonal sensitivity than men. The determining factor in this case is the accuracy of the first impression of personality. However, there is little or no difference in distinctive accuracy of perceiving the difference in a person from a normal person.

to Huma (2010), the ability of forming first impression of a particular person between men and women to make judgment of their personality characteristics is the main highlight. The society has created common differences in gender and this has led to specific roles of men and women. However, despite the roles, people still have unique abilities, particularly of mental judgment of others normalcy. These unique traits make some people, of particular gender, to have some abilities to perform tasks better than others. Impression accuracy is an ability associated with women that explain their cognitive strength of empathy. Huma (2010) acknowledges that a photograph experiment to judge perception accuracy between men and women found out that men and women were accurate in recognizing the depicted emotions. However though, female could distinguish all the facial expression in the photograph, men on the other hand having problems of distinguishing anger and fear. In this particular case, it comes out clearly that first point accurate judgment using facial impressions is very difficult for most men compared to women counterparts.

The above three articles have common points about gender differences particularly in mental judgments or state of others in the society. They all support the fact that women have strong ability of accurate empathy of others compared to the male counterparts. They also agree that roles associated with women in the society give them an upper hand for accurate empathy since these roles makes them communal, social, and interdependently oriented.

Some of the assertions of the three articles are however not true, particularly considering the modern society. The logical truth about the modern world, with the modern civilizations, women plays far more different roles than they played in the ancient times. Women can stand dependently and have all the privileges that were accorded to men in the ancient times, for instance authority among others, which distract them from the supposedly communal roles. More than that, with the equity stance of women in the current society, the ability of empathetic judgment of others may be shared among men and women. It is therefore true that comparing the ancient times and the modern times, the re-definition of the roles played by the men and women in the society cannot be the soul measurement of the reason why women are more empathically accurate than men. Moreover, cognitive power is unique characteristic, which can either be naturally acquired or artificially acquired. It may therefore depend on the level of education and interests particularly in the field of psychology of the mind that can substantiate the differences in the level of one’s empathic accuracy.

References

Laurent, M.S. and Hodges,D.S. (2008). Gender Roles and Empathic Accuracy: The Roles of Communion in Reading Minds. Department of Psychology, University of Oregon, USA.

Huma, B. (2010).Gender Differences in Impression Formation. Journal of comparative research in anthropology and sociology. University of Bucharest, Romania. Vol 1(1): 57-72

First Man on the Moon and its Effects on Society

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First Man on the Moon and its Effects on Society

For centuries, man looked up to the sky and fanaticized that he would walk on the moon. In 1969, Neil Armstrong set the first human footprint on the moon after a successful Apollo 11 voyage (Crawford, Baldwin, Taylor, Bailey, & Tsembelis, 2008). This event marked a feat to an enduring dream that inspired man to expand further space explorations. Innovative technologies and medical discoveries enhanced and changed from fantasy to reality after the mission to the moon. Today, many nations engage in space explorations for economic benefits, scientific discovery, and national security concerns. The successful mission to the moon inspired a belief in human capital in the face of challenges, opened further opportunities for explorations, and fueled competition among nations in the modern world.

Man’s successful landing on the moon had an emotional effect on the society. The mission gives people pride and positive perspective on their inherent abilities to achieve success in any undertaking. The emotional consequence of space exploration emerges in the quest by people to disregard their limitations and explore the horizons for the infinite opportunities available in other planets. Modern science seeks to explore the unknown to find solution to medical, social, and economic problems despite the costs of conducting research on these issues, both on earth and through space expeditions (Steyaerta & Katzb, 2004). Space explorations to the moon and popular planets like mars serve as a unifying force and raise the belief in people’s individual and collective ability to succeed in their endeavors despite the emerging challenges.

Space explorations open up numerous opportunities for financial and knowledge gain. Explorers and space entrepreneurs make a living by providing new information for space research and facilitating space travel, respectively. NASA and private jet companies, like Virgin Atlantic, continue to develop new space crafts that are convenient and reliable for space travel. These companies make huge profits and continue to grow in popularity because of the increase in the number of space enthusiasts. Space explorations not only offer financial opportunities but also help man to solve the problem of limited resources on Earth (Steyaerta & Katzb, 2004). The solar system has abundant space and mineral resources that can help humanity, for example, the iron and radon found on Mars, coupled with the discovery of the capacity of this planet to support life, can help solve the problem of mineral scarcity and population boom on Earth.

World superpowers, developed, and developing nations engage in technological, medical, and political competition akin to the Space Race. This popular race pitted America versus the Soviet Union in the quest to achieve superiority over Solar System explorations (Crawford, Baldwin, Taylor, Bailey, & Tsembelis, 2008). President Kennedy inspired American explorers to counter the Soviet’s dominance of space activities by a passionate speech that inspired enthusiasm and hope to all Americans. The speech did not go in vain because Armstrong, an American explorer, set the first human foot on the moon a decade later. Soviet explorers and those from other nations took this development as a challenge and inspiration to propel their space activities until their citizens landed on the moon. The rivalry among nations on issues such as foreign policy, military influence, medical research, and space exploration continue today.

The successful voyage to the moon motivated man to believe in the inherent capacity to endure challenges, provided new opportunities for exploration, and fueled rivalries among nations in modern civilization. People passionately recount the voyage to the moon and get inspiration to prevail over all obstacles in their quest to achieve success in all their activities. Space exploration opens up numerous opportunities for financial gain and research that help solve problems on Earth. The enduring modern political, economic, and military rivalries among nations resemble and derive from the Space Race.

References

Crawford, A., Baldwin, E., Taylor, E., Bailey, A., and Tsembelis, K. (2008). On the Survivability and Detectability of Terrestrial Meteorites on the Moon. Astrobiology, Volume: 8 Issue 2: 242-252.

Steyaerta, C. & Katzb, J. (2004). Reclaiming the space of entrepreneurship in society: geographical, discursive and social dimensions. Entrepreneurship & Regional Development: An International Journal, Volume 16, Issue 3, 2004, pages 179-196.

Topic: find a theme that connects two books Othello and Pedro Paramo

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Introduction

Many people in the world are striving hard in order to live lives of full potential and reach the actualization point where one lives a legacy. However, there are so many obstacles to reaching the highest point in life. As a result, majority of people seek to use illegitimate means in order to achieve their dreams. The following discussion will focus on two hypothetical stories which demonstrate the theme of hope and dreams.

Discussion

In both books, there are a number of themes but the one that is common in both is the theme of hope and dreams. This is demonstrated by the main characters one being Iago in Othello and Don Pedro in Pedro Paramo. Both of these young men have high aspirations. This motivates them to use all the means to achieve their objectives regardless of whether they are acceptable in the society or not.

Normally, the society is structured in a way that people have the impression that people, who are successful in terms of the material wealth and power, are highly respected and this boosts their self-esteem. As a result, people employ carious ways in order to achieve these goals that are highly regarded in the society.

The theme of hope and dreams is demonstrated in the story of Pedro Paramo where Pedro has fallen in love with a lady by the name of Susan. It happens that she does not reciprocate the same kind of feelings that he has for her but this does not stop him from pursuing her. Apparently, Susan was ailing but he did not despair. However, he seemed to have ill feelings concerning her father when he says, ‘I wish he dies in the mines’ (74-75). This demonstrates the fact that Susan’s father was also one of the obstacle’s to Pedro’s dream. Later on, he does not get to marry her as she dies after ailing for a long time. This is when his dream comes to an end.

On the other hand, Iago also demonstrates this theme in his endeavor to become great leader. He is said to have been a soldier under Othello. He had a colleague by the name of Cassio who apparently gets promoted to the post of a lieutenant a decision that Iago despises. He is a man who is hungry for power and recognition and seeks to use all means to reclaim that.

One of the ways that he seeks to use are the ones that destroys Cassio’s reputation so that he is demoted. This is compared with the same feelings that Pedro had for Susan’s father. This is shown when he says, ‘I will make him drink more from this cup’ (2.67). In achieving his dreams and aspirations, he is not limited by the legitimate means that are there. He succeeded in making Cassio lose Othello’s favor when he was involved in a fight after he became drunk. However, after this scenario, he still did not get the to replace Cassio as a lieutenant, but this did not kill his dream as he continued to device other new means until he destroyed him completely.

The similarity found in both stories is that just as Pedro did not get to marry Susan, Iago also did not get to achieve his dream. However, in both stories, the characters demonstrate the theme of hope and dreams though they seek to use corrupt means.

Conclusion

People who seek to use unjust means to reach their dreams and aspirations tumble along their way. Nature has a way of ensuring that they do not go away unpunished. Both stories demonstrate optimism but also the ill motives that were dominant in the character’s heart causing them not to achieve their hopes and dreams.

FIRST PERSON VIEW LIVING AS A MONK

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First Person View Living As a Monk

Living as a monk is not easy; it requires sacrifice and dedication. I live in a Chinese temple, in Thailand and I wake up at half past three in the morning. I take time to prepare before the official waking hour at four o’clock in the morning. I then join the rest of the monks in the temple of the meditation process that takes one hour. In addition, chanting session starts immediately after meditation. The process is helpful since it rejuvenates the self-esteem of the person and encourages the person to face the community for help. The life of a monk is indoors and does not help to explore full potentials present in a person. I suggest that the monk life should be multidisciplinary so that it can engage both indoor and outdoor activities. The processes that take place in the temple assist in building personal traits that are beneficial to the community (Mills, 2013).

As a monk, I learn the fundamental teachings of Chinese temple and ways of guiding the community towards improved living. The preservation of the teachings is essential since they form the cultural practice that is admirable globally. The process of walking barefoot around the town at six o’clock in the morning is should change. I think is necessary for the monks to form income generating units that will support in terms of food and catering for other expenses. The idea of depending on well-wishers discouraged many Chinese in joining monastery and dedicating their life in the temple (Birnbaum, 2003). In some situations, we may walk around the neighbourhood and need well-wishers to offer food. Walking is tiresome and consumes energy; lack of foods creates a negative feeling about the community that may lead to hatred. The spiritual rituals of walking barefoot signify poverty and humility.

Monk life encourages male and female followers. Successful orientation and passing of exams result to ordination. The exams involve oral and practical sessions that ensure fitness in mental life. Some Chinese communities exempt the monks from community activities. The community voluntarily takes food and drinks to the temple for the monks. In the perspective view, it is necessary for the monks to accept change and be modernized in terms of finding revenue. The monk life is similar to a beggar in terms of food and drinks. The major role of monks is to fulfil the community roles, preserve community doctrines and discipline. The studies monks receive in the temple are essential in maintaining good morals and characters in the community. I attend the monk classes from one o’clock in the afternoon up to six o’clock in the evening. The monks should also consider a reduction of the class session and participate in activities that will generate income towards the temple (Mills, 2013).

I return to the temple at eight o’clock in the morning for a drink and snacks; and a blessing for peace around the world. As a monk, I consider peace as an essential part for the development and economic growth within the country. The breakfast session is a chance of socializing and making new friends in the temple. The breakfast session is short and very entertaining to all the monks. The other roles I play as a monk is maintenance of the temple in terms of cleanliness and aesthetic. I learn different artistic designs of decorating the temple so that it remains attractive and beautiful through the religious year. The classes on the artistic designs run between eight o’clock in the morning up to some minutes before twelve noon. The master of the monk should expand the skills in the artistic designs of the temple to commercial based in order to generate revenue of running the temple activities (Mills, 2013).

I like the monk life and I advocate for some changes for the benefit of the monks and the future of temple activities. The temple activities should be increasing yearly due to the presence of revenues. The skills from the temple artistic and doctrine classes should be helpful to the community and the temple. The temple is a learning centre and the skills from the temple should assist in adding revenue. The beggar life of the temple and its monks is shameful in the modern culture. The increasing cost of living in Chinese society is resulting to decrease in the quality of offering they give to the temple. Predictions on the trend of the economy reveals that it will come a time the Chinese community will completely not contribute towards the temple and its activities. The monks should develop ways of self-sustenance and instead of receiving help; the temple should help the community (Birnbaum, 2003).

Lunch time is twelve noon, and it is the time for reunion and socializing. The meal is solid and heavy since it is the last solid meal before sunrise. The daily ritual activities are helpful since they avoid idleness and reduce crime in Chinese community. The morning sessions of meditating and chanting should be short to allow the monks engage in extra activities that are beneficial in the running of the temple activities. The monks should also abandon the six o’clock session of walking around the town seeking food instead they should stay in the temple and let well-wishers bring them food (Birnbaum, 2003).

References:

Birnbaum, R. (2003). Buddhist China at The Century’s Turn. The China Quarterly, 174, 428-

450.

Mills, M. A. (2013). Identity, Ritual and State in Tibetan Buddhism: The Foundations Of

Authority in Gelukpa Monasticism. New York: Routledge.

Finding Out That Morale Among Police Officers Is Poor

It is not easy to determine that the morale of police officers covering a certain jurisdiction may be affected. This is due to the observation that the general results such as low crime levels, prompt delivery of service, reports and arrests made may indicate performance above average rating but morale remains low (Guilfoyle, 2011). According to the author, the determination of the success of public official service delivery is very difficult. In order to obtain the relevant data to determine if the police officers in charge of a certain jurisdiction are competent enough, service quality analytical studies must take charge. Understanding the dynamics of human resources, management of employees is a factor of work and non-work functions. Conceptualization of public service being similar to the private sector enabled the consideration of issues tackled in the survey touching on working conditions. To this end, the following quickly assembled setup assisted in the study of the complications in the delivery of police work in a particular jurisdiction.

The snap survey involving ten randomly picked officers included collection of information regarding perceptions on improvement of the working environment. Respondents gave information on a few areas where most challenges affected the delivery of their work. Alternatively, respondents gave information on the interventions related to the work difficulties that would improve their work ratings. A different section of the survey collected optional information on difficulties in non-work life related issues that directly affect work. On the third element of the survey, public views obtained in the same period were compared with what the officers gave. Three observations emerged as contained in the hypothesis and recommendations below.

Hypothesis: police officers’ morale dips due to lack of resources, few officers and inefficient equipment. Evaluation process will be implemented by isolating a few affected officers and changing their working conditions to capture the proposed changes.

A unanimous opinion from the ten officers gave the indication that available resources for use in police work were inadequate. This affects the commitment invested in different assignments and a feeling that more resources would facilitate morale existed (Bramble, 2012). Only one of the officers had the opinion that resources are not enough an excuse for poor job attitude. The public held the opinion that the police need better resources and remuneration than they currently get.

Officers’ numbers during work greatly determine how teamwork establishes. Policing is a team related assignment and the respondents felt that their safety at work depended on the cover given by colleagues. Fears of mistakes as well as poor personal safety during discharge of services contribute to reduced morale to work in few numbers. The work handled is also difficult and additional personnel into the force would eliminate the challenge (Moore, 2010). Public opinion on this issue was divided with half agreeing with the police and half holding the opinion that there are enough police officers.

Obsolete equipment affects the morale of the police officers. A unanimous opinion observed that lack of appropriate equipment to deal with police duties reduces the desire to take up assignments. Better equipment would solve the need for motivation and commitment.

References

Bramble, L. (2012). “Unethical Behavior & Employee Morale,” Retrieved from: HYPERLINK “http://www.ehow.com/about_6466822_unethical-behavior-employee-morale.html” http://www.ehow.com/about_6466822_unethical-behavior-employee-morale.html

Guilfoyle, S. (2001). “Crime in Progress: The Impact of Targets on Police Service Delivery,” Retrieved from: HYPERLINK “http://inspguilfoyle.wordpress.com/crime-in-progress-the-impact-of-targets-on-police-service-delivery/” http://inspguilfoyle.wordpress.com/crime-in-progress-the-impact-of-targets-on-police-service-delivery/

Moore, J. (2010). “Low Morale among State Employees Boosts Fraud,” Retrieved from: HYPERLINK “http://www.independent.co.uk/news/business/news/low-morale-among-state-employees-boosts-fraud-2018515.html” http://www.independent.co.uk/news/business/news/low-morale-among-state-employees-boosts-fraud-2018515.html