Motivational theories in psychology

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Introduction

Motivation is the application of a positive factor so as to get a positive result form an individual. All people are prone to undergo a stressful period where they need a push to the next level. This push determines the success or failure of the receiver of the motivational instrument. The theories of motivation were introduced to the world though psychologists such as Abraham Maslow, Sigmund Freud, Fredrick Herzberg and Fredrick Taylor (Miner, 2008). These psychologists spent the better part of their career coming up with the theories. There are several theories of motivation that can be applied to motivate a person in different situations. The application of these theories is essential to the sustainability of the success of the future generation. Being an aspiring psychologist, I have received motivation from different people. These people have direct or indirect contact with me. This showcases motivation as a factor that does not have boundaries. Motivation has been a vital part of my life from the early stages of my life to my current point in life. Some of these influences are unconscious sources or conscious. Unconscious motivation plays a significant role due to the manifestation that it encourages. These motivational theories are have impacted significantly on my choice to pursue psychology as my career. The analysis of motivational influences is thus ideal in that it showcases the reasons for my actions in the past and present day (Beck, 2004).

The focus of this paper is to provide an analysis of motivational theories in psychology. The paper uses examples of psychologists such as Maslow by providing their take on motivation influences. The paper uses this information to explain what motivates me to take on psychology as a career. The paper finally offers a concluding paragraph that summarizes its contents.

Motivation involves encouraging an individual to pursue a certain goal or objective. The fulfillment of this objective acts as a source of happiness and achievement which in turn adds meaning to a person’s life. A person can be motivated consciously or unconsciously depending on their surrounding environments. Most individuals are influenced at an early stage in their life making this a crucial time of there. Motivation entails using the positive aspects in the environment so as to derive a positive result. There are different types of motivational method that are classified into theories. These theories are used to date by the general public in various industries making them an essential aspect in the world of psychology (Beck, 2004).

Theories of motivation

Motivational theories are theories that explain different motivational techniques and their role in the influencing of behavior. There are several motivational theories that exist in present day. These theories are inspired by different situations and thus reflect on different individuals. One of the psychologists who has played a significant role in the determining these theories is Abraham Maslow (Beck, 2004).

Maslow is known for his motivational theory that talks on the hierarchy of needs. According to Maslow, human beings are motivated by items that they do not have direct possession or contact. These needs are not satisfied due to a variety of features that are determined by the internal and external environment (Miner, 2008). The hierarchy in this case consists of needs and wants that human beings experience at one point in their life. The first category consists of physiological needs; these needs consist of basic needs such as food, shelter, clothing and education. These needs are essential for the proper growth and development of all the human beings. Lack of physiological needs creates a vacuum that puts a strain on their progress of an individual’s life. People who experience this situation rely on factors such as family, friends and faith so that they can improve their life (Miner, 2008).

Exposure to these needs is ideal in that it improves the self worth of an individual. People who fall under this category are said to be less fortunate in that they lack the essential resources to ease their life. The second category in the pyramid is the safety needs; safety needs comprise of security in all aspects of life. Beings able to live in a safe environment increase the confidence of a person. Safety creates the provision for investment which in turn, yields more progress in the life. The third stage is social needs; social needs comprise of family, friends, social status, and lifestyle. This stage is a pivotal part of life due to the aspect of communication. People strive to perfect their social needs so that they can elevate their position in life (Miner, 2008). This stage is also significant because people need comfort from their friends and family when experiencing different hardships. The fourth stage is the esteem needs; these needs are essential due to the fact that they help human beings accomplish the goals and objectives they have. Self esteem is ideal for the success of any person. Self esteem is initiated right from the time of an individual’s childhood. Through self esteem a person is able to control all the challenges that come with life. Lack of self esteem reduces the motivation of an individual making it harder for them to survive in life. This stage is required to go through all the stages in life with ease. The last and final stage is self actualization; self actualization is a state of superiority. At this stage an individual has achieved all the objectives that they have set. These objectives constitute to the overall happiness and success of a human being (Beck, 2004).

Very few people manage to reach the self actualization stage. Belonging to a certain stage determines the amount of motivation one has. If a person is born into a family that does not have a lot in terms of financial resources, they are likely to work harder so that they can fill this vacuum. This situation can however take a different turn in that some people may accept their state and choose not to improve it. Motivation involves adding a positive factor to the life of a person so that they can use it to improve on their situation. The lack of a certain commodity influences a person to strive so that they can acquire the commodity. This is brought about by manifesting in an item until one achieves their goal or objective (Miner, 2008).

A close look at Maslow’s theory of motivation indicates that he is one of the sources of inspiration for my choice of psychology as a subject. The theory mentions that a person cannot be motivated if they do not have a motivating factor. This simply means that an individual has to have something that to look forward to before they can set their goal (Forgas & Sydney Symposium of Social Psychology, 2006). The United States has the most successful economy in the world. Despite this, the country is experiencing high levels of poverty due to the rate of employment. Over fifty percent of the economies population is living on government welfare and do not have an adequate healthcare plan. These statistics display that the economy is not in a good place. The fact that a country like the United States is not able to provide for its citizens adequate living standards increases the rate of uncertainty of the future generation (Hoffmann, 2007).

As a young member of the population, it is essential for me to get an education so that I can compete with the more than capable job seekers. My choice get a college degree is thus motivated by the fact that a college education is essential for the sustainability of the society. My choice to take on psychology as a major as opposed to engineering or education is determined by the social ills that occur in today’s society. Today’s society cannot be compared with the society that the older generation grew up. The rate of insecurity, evil and poverty continues to increase on a daily basis. Majority of the crimes that are committed are as a result of people who are mentally or emotionally scared. One of the ways that people can make the country safer to live in is by investing in careers that eradicate these occurrences. Psychology is a significant contributor in the safety of the community due to the ability to communicate with social deviants (Hoffmann, 2007). Some of the most disturbing cases committed in the country over the years have been solved with the aid of psychologists. Having psychology as my major is not only a personal objective but a community objective. According to Maslow’s hierarchy of needs, each individual is placed in one of the categories of the pyramid (Forgas & Sydney Symposium of Social Psychology, 2006). As a student, there are some achievements that I am yet to achieve in the future. This places me in the fourth and fifth category because achieving my dream would be a driving force for the start of my career. The ability to kick start my career will validate my existence in the self actualization stage. This is due to the satisfaction that comes with the achievement of my goal. The probability of having a positive future without a college education is low. The fact that I am yet to achieve a degree motivates me to work hard so that I can graduate. This is reflective of Maslow’s theory that states that the lack of a commodity makes a person motivated to work toward achieving that goal (Miner, 2008).

As stated earlier, motivation is influenced unconsciously and consciously by the surrounding environment. One of the factors that the society continues to face is the high rate of divorce. This is created by the change of the society in terms of social roles, education and globalization. One does not have to be a product of a broken home to experience the impact it has on children. Being a physiologist is ideal in that it a person identifies with children who are having hard times coping with divorce. This is source of motivation is unconscious in that there is not particular person that has geared me towards helping such children. The events in the society make me want to take a stand so that I can be of help to people who are in need (Forgas & Sydney Symposium of Social Psychology, 2006).

Motivation starts at an early stage; most of the individuals derive motivation without even being aware. This is known as unconscious motivation due to the lack of knowledge of the impact of a positive factor. One of the physiologists who placed emphasis on unconscious motivation is Sigmund Freud (Miner, 2008). He mentions a human beings behavior is comprises of desires, thoughts and memories. These factors are represented by the unconscious state making them unconscious forms of motivation. These unconscious actions influence the conscious actions of an individual. Most of the actions that people perform are triggered by the unconscious thoughts that they relay. This is one of the theories that give credit to positive thinking and positive actions. A person who thinks of negative thoughts and desires creates negative situations. This is because negative thoughts give rise to negative actions (Forgas & Sydney Symposium of Social Psychology, 2006). This applies to the application of positive thoughts as a source of motivation. This source of motivation has played a significant role in my decision to get a college education by studying psychology. Both unconscious and conscious motivation work hand in hand making them complement each other. Thinking about being a psychologist in future influences me to apply all my talents so that I can achieve my goals. Applying my talents is performed by positive actions such as hard work, studying for exams and concentrating in all things psychology.

Motivation is used in places such as the workplaces, schools and sports. My choice to take on psychology is inspired by my family. Through my family, I am able to align myself with positive features so that I can get positive results. My choice to take on psychology as a course is inspired by the needs to understand people better. Psychology is the study of the mind of a human being (Forgas & Sydney Symposium of Social Psychology, 2006). Human beings have the same characteristics which makes them similar in nature. Despite this, they possess different qualities that set different people apart from each other. Having different personalities creates different character traits that make each individual unique. Being unique gives rise to different social groups that people use to identify with each other. Human beings cannot be contained in a particular group due to the different personalities they portray. It is thus ideal to have the ability communicate with different sorts of people in different social classes and creeds. As stated earlier, psychology aids a person understand the thoughts, feelings, qualities and character traits of their peers (Hoffmann, 2007). Understanding different people encourages communication which in turn, gives rise to respect. When people respect each other, they are able to maintain peaceful situations where war would be the obvious choice. Choosing to study psychology is thus motivated by my need to understand the different character traits that people have. This form of motivation portrays conscious motivation due to influence by the surrounding environment. Unconscious motivation cannot be ruled out because positive thoughts determine the actions and performance that I choose to take.

Another theory of motivation is Frederick Winslow Taylor’s theory of motivation. Taylor takes a different route by breaking down goals and objectives in small portions. Taylor states that people generally have a hard time achieving their objectives (Miner, 2008). This is credited to the fact that most of the objectives are long term oriented. It is much more difficult to achieve long term objectives due to the monotony and boredom that may come with the trade. Choosing to get a degree in psychology takes a period of three to four years. This type of goal is thus classified under a long term goal making it harder to achieve. There are a number of factors that make students drop out of college. Taylor mentions that people have an easier time performing their tasks when there divided into sub tasks (Forgas & Sydney Symposium of Social Psychology, 2006). This form of motivation is ideal for someone in my position and thus acts as a source of reference. Since it is not advised to take a break from college, a student can concentrate on the selected semester courses that are of interest to them. As a psychologist student, I have chosen to focus on each course keenly so that I can maximize on my score. This acts as a source of motivation in that I can concentrate on three months as opposed to four years. Motivation should be applied by a person who portrays features that an individual aspires to be like (Hoffmann, 2007). Agents of motivation can come in different forms depending on the surrounding environment. Some of the people I get motivation from are my parents, teachers, influential figures and pioneer psychologists. This type of motivation is ideal in that I am able to live by the principles that are set by my mentors.

Conclusion

Motivating factors improve the performance of people who receive motivation on a regular basis. It is difficult to be motivated by factors that do not portray positive outcomes. People require motivation on a regular basis due to the challenges that are experienced on a daily basis. A majority of people around the world apply the motivation theories without even knowing about their existence. This provides evidence of the effectiveness of the motivational theories. As a student, I face a number of hardships that may distract me from achieving my goals. The use of unconscious motivation puts me back on track by acting as a source of inspiration for me. My choice to acquire a psychology degree is one of the most significant choices of my life. This is categorized under the long term goals and requires an immense amount of motivation so that I graduate with honors. Being able to use my degree will impact not only on my life but on the lives of the entire society. Through my degree I will be able to give back to the community by using my talent to help others. One of the advantages that come with this is the idea that I will one day become a source of motivation for the younger generation to come.

References

Beck, R. C. R. C. (2004). Motivation: Theories and principles. Upper Saddle River, N.J: Pearson Education.

Forgas, J. P., & Sydney Symposium of Social Psychology. (2006). Social motivation: Conscious and unconscious processes ; [the Sydney Symposium of Social Psychology, volume 6]. Cambridge [u.a.: Cambridge Univ. Press

Hoffmann, S. (2007). Classical Motivation Theories – Similarities and Differences between them. München: GRIN Verlag GmbH.

Miner, J. B. (2008). Organizational behavior 5: From unconscious motivation to role-motivated leadership. Armonk, N.Y: M.E. Sharpe.

Ch.2 Homework answers

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Ch.2 Homework answers

One can observe all the stars, the equator. From the North Pole, only half of the sky can be seen throughout the year, not subject to any change.

Four ways to demonstrate the Earth is spherical

Watching a ship as it sails off to sea. As the vessels move toward the horizon, it sinks first, then the mast, instead of getting smaller and smaller until its visibility disappears.

If one pays attention during the lunar eclipse, you may note that indeed the Earth is spherical. During this time, the Earth crosses between the Moon and the Sun. Hence, the Earth’s shadow is cast onto the Moon in the night sky by the Sun.

Traveling through different time zones. At an elevation of 35,000 feet, the Earth’s curvature is somewhat visible and even more visible at a 50,000 feet elevation.

When watching a sunset from point A, one notices a clear horizon that certainly will be in the front, while behind you is somewhat an elevated point that one can quickly access (point B).

According to geocentric, the heavenly bodies rotate on epicycles lying on the deferents, thus making the Earth overtake the planets far from the Sun and it and certainly appear as if they are going backward in their orbits. Heliocentric theory hold that retrograde motion comes as a result of the Earth passing the outer planets that move slower than the Earth, making them look as if they are going backward relative to the background stars.

Galileo’s model placed the Earth at the center of the universe and other heavenly bodies circling it. On the other hand, the Copernicus model puts the Sun at the center of the universe, and planets, Moon, stars circle around it.

Galileo discovered that the Sun is at the center of the universe instead of the Earth, which was the common belief at the time. He found that the Sun had a dark sunspot. He also discovered the four moons of Jupiter, Callisto, lo, Europa and Ganymede. Galileo also made discoveries on the phases of Venus; more importantly, he noted and proved that Venus does not orbit the Earth. Previously it was thought that the Milky Way was a cloud, which he proved is was not; instead, it is comprised of numerous stars.

Hipparchus came up with star maps, where starts were ranked by calling the first magnitude the “brightest” and second magnitude were those “less bright.” Six magnitudes was the name given to the faintest. It is the reason why it appears to go backward, with smaller numbers indicating brighter stars.

During the day, circumpolar stars are on the horizon; hence, they can be spotted since they orbit the north pole star.

The Sun moves at about 1 degree each day, which equates to 4 minutes of the right rise. It takes 365 and ¼ days for the Sun to go back to its point of origin.

On average, the Moon moves at about 13.2 degrees every day. It takes roughly 27.3 days for the Moon to return to its original location.

Zodiac constellations are once in a year passed by the Sun and are 12 specific constellations. Other constellations are generally a group of stars forming a certain pattern, and their traditional mythological figures are used to their naming and identification.

The popular geocentric model made the people thought that the Sun was a planet circling the Earth. The Sun has nine planets, asteroids, and comets revolving around the milky way galaxy. Contrary to the idea, Moon revolves around the planets. The stars and the planets have a different composition, and there are numerous stars, but the Earth and the Sun are close.

The ecliptic plane and the celestial equator are not the same. The ecliptic plane is the plane of the Earth’s axis around the Sun. On the other hand, the Earth’s projection of the equator onto the sky is called the celestial equator.

Asterism can be defined as a group of stars or star patterns that do not form their constellation but are seen in the night sky. Examples of asterisms include The Summer Triangle and The Great Square of Pegasus.

Pythagoras believed the Earth is spherical, basing his argument on observing the terminator line of the Moon circling the orbit, which has a round shape. In his thought, he concluded that if the Moon is spherical, even the Earth must be spherical.

The Moon appears to be passing in front of the Sun during the solar eclipse. It made Aristotle conclude the Sun is further away from the Earth than the Moon.

Aristotle deduced the Earth is spherical by observing the circular shadow cast by the Earth during the lunar eclipse. Also, when people move to the South, they tend to see fewer polar stars, and no polar stars are seen at the pole.

Hipparchus discovered precession by comparing his 200 BC records’ circa with older charts. He found out that the equinoxes during his time displayed similar positioning among the stars compared to those of 150-year-old maps showed. It resulted from the gyroscopic wobble of Earth’s spin axis, and it takes approximately 26 000 years to complete.

Ptolemy had to introduce multiple epicycles since he must have accounted for the retrograde motion of the planets observed occasionally.

Copernicus wanted to develop a new system for predicting planetary position since he viewed the Ptolemaic model as unclear, perhaps not precise for planet positioning prediction. Institutions like the churches were invested in the notion that the Earth is placed in the middle of the universe, which is not the case.

What makes the geocentric and heliocentric models to choose between them is the fact that people do not feel the Earth’s motion even though it is moving, making it easier to place the Earth in the middle. The two theories were not precise on their philosophical reasoning on placing either the Sun or the Earth at the center of the universe.

It would display crescent phases as the larger part of the bright side will not be facing the Earth.

Motor behavior

Motor behavior

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Motor behavior

Motor behavior is movement study, which is an old discipline mainly in the forefront to enhance coaching aspects. It comprise of motor development, motor control and motor learning.

Motor development

 In motor development, the focus is mainly on child development s well as historically studied in relation to athletics. It remains important in term of considering keeping children interested for a long time. It is defined as the continual age associated changes linked to movements from basic unorganized skills to complicated motor actions. The data associated with motor development is based from child research and applicable to track and field’s. This is because athletes tend s to move from basic to complicated movements during their development. Athletes development referred to as body development and it’s systems is a new field of research. It is evident that all systems are required for conducting simple tasks such as running, control of musculature Central Nervous System and vestibular system for balance (Hoffman, 2005). Different athletes develop at dissimilar rates with these systems being rate controllers. An example of such a scenario is that some infants start walking when they are nine months, while other s at sixteen months, which shows different system development rates (Hoffman, 2005). The aspect remains vital to understand as a coach in that not only infants and young athletes not able to act, but their body systems might not have developed enough to perform certain skills at a specific level.

Motor learning

Body systems are often developed and then integrated to what is termed as ability. Even the best athletes have to learn for them to attain new skills and reach the next refinement level. Throws, jumps, as well as hurdles are sporty events that are skills oriented, which makes usage of motor learning to help them acquire the skills (Lee, 1991). In most cases, Motor Learning is viewed as a comparatively permanent change in relation to motor behavior because of practice and experience. Even though motor learning has been there for such a long time it still exists in academia and not used by the coaching community.

Motor control

Motor control is helpful in assisting a coach deal with skilled athletes and high level, trained to acquire greater levels of skills. The process can be attained through the usage of Motor Control termed as the mechanisms, which leads to coordination (Lee, 1991). The areas have been researched since the time of the Greeks with modern time’s research limited to clinical populations. It is obvious that there are various factors in terms of motor control and neuro-physiological (Hoffman, 2005). The major areas influencing influence control as well as coordinative action remains level of freedom, freeing together with freezing, 

It is clear that performance in sports is linked to hereditary and environmental aspects. Practice coupled with feedback remains a fundamental variable, which influences motor skills acquisition. It is evident that each person has the capacity to improve, but at different levels. The fact has resulted to frequent debate on the relative significance of genetic as well as environmental influences in relation to motor learning. These factors influence a person initial proficiency level, improvement rate final attainment level. Coaches need to be equipped educationally as well as intellectually to motor behavior issues and development as it allows coaches together with athletes to be efficient in their development.

References

Hoffman, Shirl J. 2005. Introduction to kinesiology: studying physical activity. Champaign, IL: Human Kinetics.Lee AM. 1991. “Research on teaching in physical education: questions and comments”.Research Quarterly for Exercise and Sport. 62 (4): 374-9.

Advance Tax

Advance Tax

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Introduction

The body of rules that govern the tax issues relating to off-market share buybacks are found in Division 16K of the Australian Income Tax Assessment Act of 1936. Tax implications in a buyback differ depending on whether the company itself is the subject or the shareholder. Before attempting the question at hand, this paper will first explore the crucial rules and terms associated with the tax implications of share buybacks off-market to set the ground for proper analysis of the scenario.

The Mechanisms of a Share Buy-back

The process of buying back shares commences when a company makes the decision offering to buy back a certain amount of its shares from shareholders. If shareholders give a nod to the offer, they sell back their shares to the company. The company then immediately cancels those shares from the share register hence reducing the number of shares issued by the company. There are different types of buy-backs that a company can opt for, but the two common ones are equal access and selective. In equal access buy-back, the whole buy-back process is open to shareholders generally, and the terms are the same for all shareholders. In selective buy-back, the offer may be made to selected shareholders or an individual shareholder.

Tax Treatment for the Company

Arguing from the perspective of the company, share buy-backs outside the market are tax neutral because no deductible tax loss or assessable gain is occasioned by the buyback. Consequently, when determining the tax position of the company in this case, the buyback transaction is deemed not to have taken place. In instances where the buyback results in a dividend for the shareholder, the dividend is considered a frankable distribution, which should be franked to the benchmark franking percentage of the company during the franking period for which the payment of that dividend is made. As a result, the franking account of the company should reflect the share buy-back’s dividend component in its debit side.

Tax Treatment for the Shareholder

Arguing from the perspective of the shareholder, the debited part of the buy-back price to the company’s retained earnings is considered a dividend. On the other hand, the debited part of the buy-back to the share capital is treated as a consideration for share disposal for the purposes of capital gains tax (CGT) but subject to several potential adjustments.

Tax Issues to Consider

The following pertinent tax issues spring from an off-market share buy-back:

The mode of calculating the buyback price

The entitlement to franking credits

The application of anti-avoidance rules

Based on these issues, this paper will discuss the tax implications for EW Australia Ltd, Duncan and Debbie as a result of the buy-back process.

Tax Treatment (Shareholder)

As already mentioned, share buy-backs outside the market are tax-neutral from the perspective of the company. On the contrary, the Australian tax rules governing share buy-backs outside the market contain two major implications for those shareholders who sell their shares to the company in the buy-back process:

Deemed Dividend

Any bit of the proceeds of a buy-back debited to the retained earnings account of the company is deemed assessable dividends to a shareholder. Under the franking rules, these dividends can be franked to the extent of the company’s allocation of anticipated or existing franking credits.

The CGT Implications

On the basis of CGT, a shareholder is regarded to have disposed of his shares for consideration of an amount equal to the price of buy-back minus the dividend component that is assessable (this amount represents the portion of the buy-back price that goes to the debit side of the share capital account of the company). If this consideration exceeds the cost base of the shareholder in the shares, there could be a resultant capital gain. On the contrary, if the cost base of the shareholder in the shares exceeds the consideration, there could be a resultant capital loss.

For those corporate shareholders who are entitled to an intercorporate dividend rebate, it is important to take note that there could be a resultant double tax benefit because:

The resultant deemed dividend from share buy-back off-market could inflate a tax loss through a reduction of the consideration on share disposal; and

The shareholder also has an entitlement to the intercorporate dividend rebate.

The rules of share buy-back outside market also make provision for some adjustments to the buy-back price allocation as a measure to prevent shareholders from reaping the double tax benefit. In addition, these rules provide that share buy-back price is to be treated as consideration with regards to share disposal for CGT and income tax purposes generally. On the contrary, there could be circumstances where the consideration on deemed market value of the shares could be substituted.

Calculating the Buy-back Price

The Commissioner of Taxation’s powers to enforce the anti-avoidance rules for franking credit and capital benefit hinder the usual flexibility that companies have in as far as structuring their buy-back proceeds is concerned. Much of recent experiences point towards the Australian Taxation Office’s use of the franking credit rules to demand of companies to restructure their buy-buck proceeds so that inappropriate tax outcome do not arise.

The mechanisms of applying these rules create much uncertainty. The Commissioner can apply the anti-avoidance rules for franking credit when he has reasonable grounds to believe that the company has made excessive allocations to its retained earnings. The Commissioner can also apply the anti-avoidance rules for capital benefit if he has reasonable grounds to believe that there has been an excessive allocation to share capital. Worse still, the uncertainty is increased by the fact that no guidelines in tax rulings by the courts publicly exist to give a clue as to the determination of the manner of allocating buy-back proceeds. Reliable arguments have established that the Commissioner could consider any of the allocation criteria summarized below. The Commissioner has not given any one criterion more emphasis than the rest. Rather, ATO considers each criterion based on the facts and circumstances of each individual case.

Criterion A

This approach is otherwise known as the share capital to retained profit ratio. Based on this approach, a company’s buyback proceeds composition is an impression of the relative proportions of the company’s retained earnings and share capital as at the buyback. Experts have revealed that this criterion is the one that the Commissioner uses most in his determination of the proper allocation of proceeds from a buy-back.

Criterion B

This approach is otherwise known as the percentage interest in a company’s share capital. Under this approach, the company may alternatively allocate the proceeds from its buy-back in a manner acceptable to the Commissioner by basing the allocation on the respective interests of the shareholder in the company’s share capital.

Criterion C

This approach is otherwise known as the percentage interest in a company’s retained earnings. Under this approach, the company may alternatively allocate the proceeds from its buy-back in a manner acceptable to the Commissioner by basing the allocation on the respective interests of the shareholder in the company’s retained profits.

Market Value and Anti-avoidance Rules

Anti-avoidance rules come to play whenever there is a calculation of the buy-back price. According to these rules, any value in excess of the buy-back price in comparison to the market value of the shares in question is not frankable. It means, therefore, that the company should see to it that it can adduce evidence to show that the buy-back price it offered to its shareholders never exceeded the market value of those shares. On the contrary, if the market value of the shares exceeds the buy-back price as at the buy-back (assuming no buy-back ever occurred nor was intended), then, the market value of the shares in this case will be regarded as consideration for the share disposal. When this occurs, the capital gain and capital loss occasioned to the shareholder due to the buy-back will go down and up respectively.

None of the above adjustments would arise if the company sets its buy-back price in such a way that ATO will view the price as equal to the market value of the shares as at the buy-back (assuming no buy-back ever occurred nor was intended). For instance, ATO recently issued the Taxation Determination 2004/22 that outlines its views on the determination of the market value of shares for listed companies that exercise buy-back outside the market.

Employee Share Schemes

Financial reward is one way of motivating employees. Business owners are more than willing to see their businesses blooming up in the skies. Giving their staff certain stakes in the enterprise through shares is a kind of incentive and a reward at the same time. Most companies have used this formula. The formula is best known as an employee share scheme. When employees have some stake in the enterprise they work for, they feel motivated and will have a sense of participation. This gives them the urge to work harder so that the enterprise grows. Share options under the employee share schemes are availed to the employees at costs that are normally below the market value of the shares. The difference between the market value of the shares and what the employee actually pays is known as “discount.” The Australian Tax Office treats the discount as income during the assessment of income. Accordingly, the discount is often taxed as part of income.

Legislative Change

The legislation on employee share schemes has since changed. This necessitates the distinction between pre-July 2009 schemes and post-June 2009 schemes (that is, there was a change in treatment of the employee share schemes that took effect between the periods). These changes did not appeal to most employers who in turn pushed for reforms. Shares that were acquired prior to the switch are to be taxed based on the provisions of the previous provisions for share schemes whereas shares acquired thereafter are to be taxed based on the new provisions.

One attractive feature of the schemes was the huge allowance to the tune of $1,000 maximum being exempted from tax if the employee in question opted for the taxation of the discounted value of his shares in their year of acquisition. Under the “qualifying” scheme, it was possible for an employee to defer tax until the disposition of the shares if he chose so, but this option came with the detriment of forfeiting the $1,000 tax-free allowance.

As per the new provisions, employees are still liable to pay tax on the discount. This tax applies for the year of acquisition of the shares. However, unlike the previous rules, employees cannot defer the tax save for “real risk of forfeiture” situations and where the employee acquires the interests under some kind of salary sacrifice arrangement. Today, the tax exemption is only available to those whose salaries are below $180,000.

A more limited option to defer has been brought about by the new rules. This option places a time limit of 7 years on the deferring tax, and it is available only where the schemes exhibit a genuine risk of forfeiture or where an employee receives shares worth $5,000 and below under a salary sacrifice arrangement. A genuine risk of forfeiture refers to the fact that an employee is highly likely to lose or never benefit from the shares or their entitlement options under the scheme in question. For instance, conditions may be put for the availability of shares such as the enterprise reaching certain targets in its finances. Alternatively, the risk could occur in a falling market in which the value of the shares is highly likely to fall. Moreover, the risk of the business undergoing liquidation cannot be ignored. However, a condition to the effect that the employee cannot for a certain duration sell the shares cannot qualify for a genuine risk of forfeiture.

Income Tax Calculations for Duncan and Debbie

DUNCAN

The buy-back of the shares was done off-market, and the price of the shares was significantly less than the market value of the shares had the buy-back not taken place. Duncan will calculate his capital gain for taxation purposes as follows.

Capital proceeds

Market value $7.50

less dividend $1.00

  ($6.50 x 1,000 shares) = $6,500

less cost base ($6 x 1,000 shares) = $6,000

Capital gain (before applying any discount)   $500

Duncan will use his capital gain to complete item no. 18 in his tax return (at the supplementary section). Moreover, he will factor in his dividend at item no. 11 on his tax return.

DEBBIE

The buy-back of the shares was done off-market and the price of the shares was significantly less than the market value of the shares had the buy-back not taken place. Debbie will calculate his capital gain for taxation purposes as follows.

Capital proceeds

Market value $7.50

less dividend $1.00

  ($6.50 x 1,000 shares) = $6,500

less cost base ($6 x 1,000 shares) = $6,000

Capital gain (before applying any discount)   $500

Debbie will use his capital gain to complete item no. 18 in his tax return (at the supplementary section). Moreover, he will factor in his dividend at item no. 11 on his tax return.

Current Income Tax Rates in Australia

Taxable income Tax on this income

0 – $18,200 Nil

$18,201 – $37,000 19c for each $1 over $18,200

$37,001 – $80,000 $3,572 plus 32.5c for each $1 over $37,000

$80,001 – $180,000 $17,547 plus 37c for each $1 over $80,000

$180,001 and over $54,547 plus 45c for each $1 over $180,000

Adopted from the Australian Tax Office

Duncan’s taxable income is $75,000, which falls in the third bracket. To this amount of taxable income will be added the capital gain of $500 from the share buy-back. Therefore, Duncan’s taxable income will be $75,500.

Debbie’s taxable income is $135,000, which falls in the fourth bracket in the table above. To this amount of taxable income will be added the capital gain of $500 from the share buy-back. There is also the aspect of the company car that should be factored in in Debbie’s taxable income calculation. The cost of the car is stated to be $45,000. This is treated as income as it is part of capital gain within the income year. Therefore, the cost of the car will be added to Debbie’s total taxable income (that is, $135,500 + $45,000) giving the total of $180,500. This is the final taxable income for Debbie.

References

Australian Tax Office (2014). Commissioner of Taxation v. Consolidated Media Holdings Ltd.

Retrieved 28 October 2014 from http://law.ato.gov.au/atolaw/view.htm?DocID=LIT/ICD/S228of2012/00001Australian Tax Office (2014). Employee Share Schemes – Guide for Employees. Retrieved 28

October 2014 from https://www.ato.gov.au/general/employee-share-schemes/in-detail/what-you-need-to-know/employees/employee-share-schemes—guide-for-employees/Australian Tax Office (2014). Individual Tax Rates. Retrieved 28 October 2014 from

https://www.ato.gov.au/rates/individual-income-tax-rates/Australian Tax Office (2014). Deductions for Businesses. Retrieved 28 October 2014 from

https://www.ato.gov.au/business/deductions-for-business/Australian Tax Office (2014). Share Buy-backs. Retrieved 28 October 2014 from

https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Shares,-units-and-similar-investments/Share-buy-backs/Caldwell, Rod (2014). Taxation for Australian Businesses: Understanding Australian Business

Taxation Concessions WrightbooksKing & Wood Mallesons (2014). Test case regarding the income tax share buy-back rules –

Commissioner of Taxation v Consolidated Media Holdings. Retrieved 28 October 2014 from http://www.mallesons.com/publications/marketAlerts/2012/Pages/Test-case-regarding-the-income-tax-share-buy-back-rules-Commissioner-of-Taxation-v-Consolidated-Media-Holdings.aspxLaw Gazette (2014). Memorandum on Share Buybacks. Retrieved 28 October 2014 from

http://www.lawgazette.com.sg/2001-4/April01-focus3.htmPrince, Jimmy B. (2011). Property & Taxation: A Practical Guide to Saving Tax on Your

Property Investments WrightbooksRaftery, Adrian (2014). 101 Ways to Save Money on Your Tax – Legally! 2014-2015

WrightbooksTaxpayers Australia Inc. (2014). The Taxpayers Guide 2014-2015. WrightbooksTax Interpretations (2014). Australian Tax Consequences of the Intrepid Share Buy-back will

Turn on the Post Transaction Ruling. Retrieved 28 October 2014 from http://taxinterpretations.com/?p=30670The Tax Institute (2014). High Court grants special leave in share buyback case – Consolidated

Media. Retrieved 28 October 2014 from http://www.taxinstitute.com.au/news/high-court-grants-special-leave-in-share-buyback-case-consolidated-mediaUsa, Ibp (2008). Australia Tax Guide. USA: International Business Publications

Challenger Disaster

Name

Professor’s name

Course

Date

President Ronald Reagan Address to the Nation on the Space Shuttle Challenger Disaster

The Space Shuttle Challenger disaster was an accident that occurred in January 1986 in the space program in the United States. The Space Shuttle collapsed after 73 seconds of taking off killing all seven individuals aboard including Christa McAuliffe, Michael Smith, Judith Resnik, Dick Scobee, Ellison Onizuka, Ronald McNair, and Gregory Jarvis. In his speech, President Ronald Reagan provided consolation to the American people and those who knew the astronauts in various ways. He mentioned that enough he cannot bear the full of impact of the tragedy as much as the families did, he consoled them that the state was thinking about them very much. Additionally, in his speech, he referred to the astronauts as daring and brave individuals with special grace. Reagan referred to the members of the crew as pioneers who served everybody. President Reagan further encouraged the citizens by saying that the US space program is something he has great respect for and faith in and that the accident that took place was nothing to diminish it. He noted that at the Program, things and secrets are not things that are covered up but instead, they are taken up front and in public because that is the way freedom is and he would not change it for a minute.

To everyone who has dreams relating to the space program particularly the schoolchildren of America, President Reagan encouraged them by saying that although it might be hard for them to understand and that at times painful things are bound to happen in the journey of discovery and exploration. He said that it was all part of taking chances and expanding man’s horizon. He added that the future does not belong to the faint-hearted but rather the brave. He noted that the Challenger had a dream of pulling us into the future and that we would follow in their footsteps. He continued with a call to action that the Program would continue with their quests in space and that there would be more shuttle crews, more flights, volunteers, civilians, and teachers in space. President Reagan uses language to convey his condolences to the family of the Challenger seven (7) astronauts who lost their lives in the incident. He employs careful selection of words and a sympathetic tone to console the US citizens. He uses a personalized approach to address NASA employees which makes them feel appreciated. He tells them “Your dedication and professionalism have moved and impressed us for decades. And we know of your anguish. We share it.” This language evokes feelings of appreciation, gratitude, and empathy.

Cell Phones Standardization Regulations

Cell Phones Standardization Regulations

Name

Professor

Course

Date

Cell Phones Standardization Regulations

It is absurd that a simple device like a cell phone could cause death to people severally without people learning lessons from these incidences. The government should standardize cell phone regulations that discipline drivers on safe driving to protect people’s lives. Banning use of Cell phones while driving is one way to protect countries safeties. The consideration on whether the ban on using cell phone while driving should be implemented, there are two different positions. Cell phone, when a car is in motion, should be made unlawful with exceptions of situation considered emergencies. Cell phones have proven to be a distraction as a human brain concentrates better on one thing at a time. The usage of cell phones when driving gives an individual a slower reaction time, therefore, increasing the number of accidents on the roads. Other people argue that the cell phones tend to cause as much distraction as radio and cell phones are required for emergencies. On the other hand, there is the argument that a law that makes the usage of cell phones illegal when driving will be helpful in reducing the number of accidents on the roads and increase drivers concentration when driving.

The usage of cell phones while driving should be outlawed because they are a source of distraction when driving. It is obvious that an individual brain works better when concentrating on one thing and cannot concurrently function well when doing any tasks (Funk, 2004).  Research shows that the cell phones users when driving are at a greater risk of being involved in serious road accidents. Driving using two hands on the wheel gives a person total concentration, this often encourages safe driving. The aspect proves that human beings are not good at multitasking and, therefore, using cell phones when driving is unsafe.

At the same time, although an individual might believe they can multitask, using cell phones when driving makes a person have a slower reaction time resulting to an accident. Cell phone drivers can be compared to drivers who are under the influence, in that they both experience great impairment and are less responsive when driving (Briem & Hedman, 2005). A significant aspect of being in control when driving is a driver reaction time as immediate reaction is important in the prevention of accidents. Many laws have been put in place to help in the reduction of alcohol related accidents, which, therefore, necessitates attention n establishment of laws to ban usage of cell phones while driving (Funk, 2004).

The law, which bans the usage of cell phones when driving unless in a situation considered emergency, will help in reducing the number of road accidents. It is obvious that the cell phones are an essential need socially unlike in the past where there were no cases of cell phone drivers. In emergency situations, there is a need for cell phones to be allowed but if the call is important a person should first pull over to make a call (Alm & Nilsson, 2005). Other people argue that the usage of cell phones when driving tends to reduce the response times associated with emergency situations. Research shows that over 140,000 emergency calls are placed using cell phone users daily, which makes a good point and need to be considered when outlawing the usage of cell phones when driving (Brookhuis, De Vries & De Waard, 2001). The move is essential as accident rates would remain lower by enacting a ban on cell phone users while driving but still permit emergency phone calls. Although, there are many factors that have not been banned yet such as drinking, eating and talking with other people who are in the car when driving, this should be because not overlooking the ban (Lahood, 2009). Cell phone usage while driving has been a contentious issue for a long time now, which needs to be addressed by enacting a law to ban the common behavior. Cell phones are considered noticeable factor, which can be helpful in reducing the number of road accidents.

Conclusion

The usage of cell phones has proven to be a distraction in terms of concentration when driving resulting road accidents. The human brain functions better when focusing none thing at a time and cannot multitask. Cell phone drivers experience slower reaction time when driving which leads to more accidents in the end. Conversely, the usage of cell phones when a person is driving need to be made illegal with exceptions given to emergency cases. It is obvious by the studies undertaken; the benefits associated with usage of a cell phone when driving do not surpass the risks associated with the behavior. Many lives have been unnecessarily lost as families being torn apart over something that can be easily prevented. There are a number of viable options available that can help reduce these numbers. Since studies show that using a cell phone while driving is equivalent to driving under the influence and they have to be treated as similar crime and liable to be punished by the state law. There should be standardization of regulations regarding cell phone usage while driving across all states. The safety of the states motorists should be regarded as vital as the convenience. Most countries ban mobile texting while driving, however, there no bill that has been passed to eliminates the use of cell phones while driving across all states.

References

Alm, H., & Nilsson, L. (2005). The effects of a mobile telephone task on driver behaviour in a car following situation. Accident Analysis & Prevention, 27(5), 707-715.

Briem, V., & Hedman, L. R. (2005). Behavioural effects of mobile telephone use during simulated driving. Ergonomics, 38(12), 2536-2562.

Brookhuis, K. A., De Vries, G., & De Waard, D. (2001). The effects of mobile telephoning on

Driving performance. Accident Analysis & Prevention, 23, 309-316.

Funk, J. L. (2004). Mobile disruption: the technologies and applications driving the mobile

Internet. Hoboken, N.J.: Wiley.

IRTAD Road Safety Annual Report 2009 (2009 ed.). (2010). S.l.: International Transport Forum.

The best of Motor Trend: 1949-1999. (A 50th anniversary special ed.). (1999). Los Angeles:

Advanced Clinical Nuts and Bolts Assignment

Advanced Clinical Nuts and Bolts Assignment

Cognitive

Provide a brief history of how the theory began and how it has evolved. Who are the major contributors to this theory or model and what do you know about him/her/them? What historical events and cultural norms may have influenced the creation of this theory? This can be in bullet points where it is relevant) in other words, you do not have to write this section in narrative form).

Cognitive aka Cognitive Behavioral Theory (CBT)

Focuses on patient/client’s thought process

Sensitive to time (short term) and focuses on the present

Dysfunctional thoughts= maladaptive behaviors

Focuses on the linkages of systems

CT can be thought of as a theory

This is because it’s a system of strategies and a series of techniques

Each system involved is for survival- cognitive, behavioral, affective and motivational- composed of structures known as schemas

Cognitive therapy involves strategies

Collaborative enterprise between patient/client and therapist

Purpose is to explore and modify dysfunctional interpretations by using logical examination and behavioral experiments

Clients/Patients learn to help themselves through coping mechanisms

Collaborative Empiricism

Therapist asks questions to understand the client/patient point of view

Guided Discovery

Finding out what the client/patient misinterpretations and beliefs come from

Both work by using Socratic Dialogue which is a form of questioning that helps uncover the patient/clients views

Created by psychiatrist Aaron T. Beck in the 1960s

Realized that internal thoughts affect and influence behaviors

Psychologist, Albert Ellis, worked independently from Beck on the same concept

Many patients had internal dialogues that seemed as if they were talking to themselves

Thoughts made an impact on their feelings

Rigid form of treatment

Patient to discuss issues with therapist who will work on specific goals with client/patient

Identify the basic assumptions, tenants, and major concepts of the theory. You should include techniques, examples, or any important aspects of the theory that you consider primary to your understanding and ability to apply the practice. This can be in bullet points. The information you provide here will be especially useful as a “cheat sheet” in your internship and/or as a study guide for any licensure exams you take. This can be in bullet points where it is relevant (in other words, you do not have to write this section in narrative form).

CBT is an action oriented treatment; patient must be actively engaging during tx

With CBT, you identify common themes in a patient’s emotional reaction, narratives, and imagery

Usually goes on for 12-16 weeks and therapist is actively engaged with client

CBT is used in conjunction with Rational Emotive Behavior Therapy (REBT)

Both share an importance of cognition and both view the task of therapy is to change maladaptive assumptions

Facing your fears is a technique

To bring about change, a client must face their fears instead of running away from them

Role playing

Clients may role play during sessions

This helps the client prepare for problematic interactions that they may have with others

Learning to calm yourself as strategy

Patients can resort to relaxation techniques such as breathing or stretching or using guided imagery that helps you focus on peace, rather than destruction that may be occurring in one’s life

CBT focuses on both negative and positive interactions/experiences patient may have had

People contribute to their own negative experiences

CBT helps clients to have a routine and lessen avoidance

Based on the major concepts of this theory, what presenting problems or mental or behavioral health concerns do you think this theory may be appropriate for? And is it a theory of explanation or change or both?

This theory works with individuals who experience anxiety, substance abuse, personality, and other disorders.

This theory would be considered to be both due to it being one of the most used treatments with patients. They must acknowledge the issues that they have in order to break free from the issues that are barriers and allows the patient to change their way of thinking.

Does the theory account for the life experience of the client? Does the theory/model allow for diversity of identity or experience in relevant ways such as ethnic preferences, cultural values or norms, racial differences, gender expressions, socioeconomic status, and religious preference? How?

Yes, the theory accounts for life experiences. This theory allows the patient to reflect over their life and what is causing them issues so them and the therapist can come up with goals for treatment. This theory can take in account a person’s diversity or identity, if need be in order to overcome barriers during treatment and growth.

What does the evidence say about this theory? Pull from other resources other than your textbook readings to answer this question. For some theories, it is equally important to identify which groups or problems the theory is NOT effective with as it is to indicate which groups or problems it is effective with.

Works for all types of individuals

Those with mental illnesses such as depression, PTSD, eating disorders, substance abuse, etc

Children and geriatric clients

Cognitive Theory/CBT is an effective treatment

Research has been conducted to evaluate the effectiveness of CBT and has proven that it is an effective treatment for those with psychological issues and those who have medical issues with mental illness as a co morbidity

Evidence based treatment

Therapists who have used CBT with their clients have noticed success with complex disorders

Short term treatment that focuses on the here and now

Works at the pace of the client

Just as effective as medication because clients learn coping skills that they will use even after treatment ends

Goals of treatment are clearly defined for clients; no surprises so they know what to expect

Requires patient/client engagement

Therapist works along with patient in goal creation and attainment

Effective for communication and dialogue

Can be adapted to meet the patient where they are

In what ways, if any, does this theory fit in your theoretical approach to your current work or your future work as a social worker?

I do believe that CBT will allow me to assist my clients or patients by assisting them with coping mechanisms. For instance, if they are nervous coming to treatment, I could assist them with breathing exercises that they could do prior or during to treatment to make them feel at ease.

Causes of Hate Racism and White Supremacy

Name:

Professor:Course:

Date

Causes of Hate: Racism and White Supremacy

Hatred is a somewhat unchanging feeling of intense dislike for a person, unit, or group. Hatred is not synonymous with anger and disgust, which are rather fleeting feelings. While most forms of animosity may only manifest momentarily and slightly, hatred is a form of active, continuing aggression that uses up significant emotional energy. When an individual is hating, they spend much of their waking hours preoccupied with their anger, disdain, and dislike for an entity or a person. Popular societal forms of hate include racism, which is the belief that a person’s social and moral traits are preset by their biological characteristics, and the human race is divided on this basis, and some races are naturally superior to others. A dominant example of racism is white supremacy, which, as suggested by the name, is the idea that the white race is innately superior to all other races on the basis of what white people have accomplished. This paper discusses the reasons for the existence of racism, white supremacy, and the cause of hate in general.

Racism is a social concept that is not built-in human DNA and is introduced as people grow up. People’s minds are race agnostic until society corrupts it with the idea that all races differ. In addition to society introducing racism, there are other causes of this misplaced ideology. One cause of racism is the art of intolerance. Human beings have a hard time understanding and accepting a group or an individual different from themselves. Intolerance is a natural phenomenon or a self-mechanism of rejecting that which is unknown. However, with years of familiarizing with numerous races through limitless education and information, it begs the question of why racism continues. Up to this age, people have done the unacceptable by turning a racial group into an enemy; they have turned prejudice into art. This warrants pondering further to generate more reasons why intolerance persists.

Implicit bias or unconscious bias is a position that people hold about others. In simpler terms, it is a filter that clouds our assumptions of other races. Evidence suggests that a subconscious bias exists where other groups remember educated black men as having lighter skin. The implication of the results of this study is that successful black people are believed to be exceptions to the black race.

Scientists believe that racism is linked to the activation of the brain’s amygdala- which controls human beings’ response to fear. However, stereotypic images are the most prominent influencers of racist thoughts. Films, magazines, the news, and other sources of information support a system that feeds the minds of people with distorted symbols that define their perception of a certain race. This distortion creates implicit racial biases. Because being prejudicial is not socially accepted, many people in surveys do not respond to have any sort of bias against a particular race. However, many individuals, especially white people in America, have an implicit racial bias. They are not aware of the existence of the bias or how it affects their behaviors, but that does not change the fact that it impacts others every day.

Then comes ethnocentrism, which is the idea that the culture of a person and experiences related to it are the norm. It is the belief that the racial group an individual belongs is the center of everything. This is the belief that creates the basis for the idea of white supremacy. White supremacism is an ideology that is based on the belief that white people from European descent are intellectually and physically superior to non-white races and turns to white extremism by basing this idea on violence.

Another cause of white supremacy is the paranoid fear of the extinction of the white race. White supremacists use the statement “great replacement,” which is fear that the people of color will, over time, replace white people. This notion was found in a screed written by a man who gunned down 22 innocent civilians in El Paso. The phrase “great replacement” was coined by Renaud Camus, a French author who wrote about white genocide in 2012 viewing as an echo of a century of white supremacist ideologies. Although Camus distanced himself from the idea of extremism and the use of violence, he reiterated that he still believed that the white people of European descent ware facing the risk of being replaced by immigrants and people of color.

Hate, in general, is caused by various reasons that are not precisely similar to the ones mentioned about racism and white supremacy. However, they describe the activities of active racists and white extremists. One cause of hate is the general feeling of anger. When an individual becomes tense and has no outlet for the tension, they seek out a scapegoat, manifest their hatred for it, and then remove it from inside themselves in this manner. Surprisingly, the individual finds peace and experiences a feeling of unity once the scapegoat is eliminated. That is, till tensions arise again and another scapegoat is required. This clearly explains individual terrorists that have carried out hate crimes in the name of a course, but in the real sense, it’s their lack of security and belief in themselves, resulting in anger.

The second reason for hate is managing differences. For every individual, there is that difference that matters to the community. These differences include race, religion, and language, among others. Individuals and groups that can manage differences are those that have courage, have a sense of security, which allows them to explore the cryptic uncertainties of life. However, there are instances where individuals feel that these differences threaten their sense of self or their idea of group identity. Rather than embracing the mystery of unknowable difference, they choose to hate it.

When individuals feel powerless, unfulfilled, or disempowered, they rely on the energizing aspect of hatred. They redirect their pain to an outside, well-defined target. As one John Cohen says, “I have never met a white supremacist with positive self-esteem.” A person who feels empowered, successful, and motivated does not need hate.

Adoption of Plan A over Plan B

Adoption of Plan A over Plan B

Student’s Name

Institution

Reasons Why the Team should Favor Plan A Over Plan B

A pay structure should project the philosophy of the applying organization and propel it to achieve its objectives. Plan B is the proposal that has been presented by the team to define the pay structure in the organization and advocates for relation of the pays to market prices. However, the plan in very many angles does not justify the course of this organization. The following are reasons for which the team should favor plan A, a projection of internal equity, over plan B.

Plan A gives consideration to factors inclusive of revenue of the organization and the capacity and ability to satisfactorily pay all employees. As such, an overstretch on the organization’s financial power will not be applied that would render the organization non-profitable and maybe bankrupt. Such considerations would also give room for increased pay in case just so if the organization can comfortably afford.

The plan can also be used as a staff motivating factor when salaries are taken beyond the market price. It would instill a sense of value in the employees and drive them to deliver. The resultant would be increased returns and financial stability for the organization. For instance, the plan would also drive the workers to communicate new ideas to the management (Ober, 2008).

Plan A also accords the organization to pay employees for what their exact values are. As such, overzealous and productive members would be valued at their ability to build the organization. Much would not be invested in workers who offer little to the organization.

Much has not been considered by the team that plan B has many flaws and would serve to limit the potential of the organization. Its advantages albeit plethora, cannot instill the drive required to outcompete rivals. For instance, considering that it values the potential of the workers at the market price, workers would not strive as much to deliver to their full potential (Ober, 2008). That is because they will think the organization regards their work as an expectation, with no appreciation.

In summation, the focus of the team should be to formulate a plan that would drive the organization to the helm of success and then communicate the plan to the management (Ober, 2008). Adoption of plan A will make the team serve its true purpose.

Reference

Ober, S. (2008). Contemporary business communication. Boston, Mass: Houghton Mifflin.

Motivation and Performance Theories in Relation to New Zealand Post

Motivation and Performance Theories in Relation to New Zealand Post

“B-12, G-47, I-24, O-51, I-5, N-36………….’BINGO’!!!!!!” A simple game of bingo, if analysed closely, can be shown to be a tedious task consisting of a repetitive action that occurs after being prompted by a repetitive stimulus. The skill level needed to make that action is low, and the variability in the rules of the game rarely changes. This game is not unlike many of the jobs that can be classified as having low motivational performance. So why do people not only enjoy playing games like bingo, but actually pay money to have the pleasure? The answer directly points to the motivating factors of monetary rewards, which is the stimulus for the individual’s performance. In this essay I will discuss the theory behind “Motivation” and “Performance” in relation to New Zealand Post and the theoretical ideals that their management should adopt with employees.

There are many theories regarding motivation with the most prevalent being the theories of Abraham Maslow and Frederick Herzberg. It is important to understand these theories and their implications to accurately comment on reinforcement theories of motivation. According to Maslow’s hierarchy of needs, there are five classes: (1) physiological, (2) safety, (3) social, (4) esteem, and (5) self-actualisation. (Karen. P. Harlos Lecture Notes) each lower level need must be satisfied before an individual experiences higher level needs. Also, as Hall, Batley, Elkin, Geare, Johnston, Jones, Selsky and Sibbald (1999) found that Maslow hypothesized that as physiological, safety, social, and esteem needs were satisfied, they ceased to motivate, while the self-actualisation needs actually motivate an individual more as they are satisfied (Hall et al. 1999).

Herzberg used this theory as a base to build his motivation-hygiene theory, which ties Maslow’s needs to on the job achievement. The hygiene elements relate to low needs (physiological, safety, and social)(Harlos 2000). For an individual, hygiene conditions include company policy and administration, supervision, relationships with peers and supervisors, work conditions, salary, status, and security. These, according to Herzberg account for 69% of the factors that cause employee dissatisfaction or lack of motivation. The motivation conditions, which include achievement, the job itself, recognition, responsibilities, and personal growth, accounted for 81% of the factors that contributed to job satisfaction. The hygiene conditions are extrinsic factors (behaviour that is performed for material or social rewards as defined by Harlos 2000) while the motivation conditions are intrinsic factors (behaviour that is performed for its own sake not for material or social rewards as defined by Harlos 2000), and the only way to sustain motivation toward organizational goals is through the achievement of intrinsic outcomes. Each of these theories has proven to contain ideas consistent with human nature, but each also has its limitations within organizational settings. Because lower order needs are generally satisfied in the workplace today, managers have to deal with how to provide esteem and self-actualisation to their employees, and that can be a vague concept to a manager who demands results immediately. Also, studies demonstrate that different workers are motivated by different factors be them intrinsic or extrinsic.

In relation to New Zealand Post the above theories can be applied to achieve an excellent level of motivation within the organization, however there are potential disadvantages also, where the employees may get over-motivated or become too empowered and thus create divisions within the organization.

In terms of Maslow’s theory, the five levels of needs could be ensured by mangers of NZ Post and overall by the corporate planners of NZ Post by the following; in terms of physiological needs, money is the driving factor here as it provides the a means of achieve food, shelter, warmth and sleep, thus that management role is very limited, as it is controlled to a degree by relevant laws of the country. However those above the management who set wages must be careful not to set wages too low, otherwise workers will become grossly dissatisfied and look elsewhere to achieve their basic needs (Hall et al. 1999). At the safety level NZ Post can provide their employees with agreeable contracts and work benefits such as health care. A work environment that is considered safe as well as adequate ongoing training is another aspect, also assurances of long-term employment (Hall et al. 1999). Social level issues can be resolved by NZ Post by organising teams maybe by regions and encouraging group satisfaction, or perhaps even making sure contact is established by way of team sports days, or annual picnic’s etc, any activity that ensures worker contact (Hall et al. 1999). The next level is perhaps the most crucial in terms of how much NZ Post management is concerned, management may be able to fill esteem needs of the employee by showing recognition of a job well done, which may lead to a internal structure whereby levels of achievement are reached, and as the employee reaches these levels they may gain more responsibility within the organisation (Hall et al. 1999). Self actualisation needs in terms of what management can do for employees to reach this stage, entirely depend on the individual, and the previous stage, as itself esteem is realised then self actualisation becomes of more importance, and so the employee is self-motivated and the role of the NZ Management is merely one of maintenance (Hall et al. 1999).

The above are all very good in theory, but in practice the implications of some of these theories for an individual and for the organisation can be crucial. NZ Post Management couldn’t be blamed if they felt the offering of money to an employee over and above what the individual needs to satisfy there needs would result in that individual working harder, however what is more likely to happen is the individual isn’t motivated anymore by that factor, and is instead motivated by esteem needs, as cited in Hall et al. (2000) “A satisfied need is not a motivator”

The application of the Herzberg two-factor model is in practice much more involved that I first thought, there seems to be a large amount of criticism about Herzberg, which I will attempt to briefly outline, and thus if NZ Post was to adapt this theory it may not provide the right answer to any problems they may be facing. Firstly there has been research done into the methodology of Herzberg’s research, it seems that by asking the questions in the way that they did it was only natural that individuals would attribute the good things about the job to themselves and the bad things to the organisation (as suggested by Vroom 1964 cited in Thomson 1989). So the good things simply became meting challenges, getting promoted and assuming responsibility, whereas bad things were in affect always the fault of the organisation. Thus it was reasonable for individuals to attribute their lack of performance as being a result of poor organisational structure or communication, or poor wages or bad working conditions, therefore Herzberg’s findings were more a result of the way the questions were asked and not altogether an indication of what motivated individuals at work. The second criticism that arises is whether or not it is possible to clearly “distinguish between motivator and hygiene variables in the way that two factor theory does.” (Thomson 1989 pg 164). At times factors like the gender of the worker and the structure of the organisation tends to influence whether or not a job characteristics acts as a motivator or a hygiene, thus the distinction is not as clear cut as Herzberg’s theory would suggest. Finally the two-factor theory just doesn’t take into consideration the differences between individuals, its just known that individuals do not always react in a similar fashion, for the same work characteristics which will motivate one individual may not necessary motivate another.

I suggest for NZ Post to be able to maintain the calibre of people they strive for, and to provide tools to develop and grow, the best way to create the desired environment and create the best management would be to adopt Maslow’s theories, as it allows for more of an individual touch to individual situations.

McGregor developed an additional theory on human behaviour, motivation, and especially performance in the late 1950’s. His theories X and Y and were based on assumptions made regarding the “system” and individuals. In short, in Theory X (the most common management practice) management organizes all elements of production, motivates and controls employee behaviour to fit the needs of the organization, and without this intervention, employees would be indifferent to changing organizational needs. McGregor further assumes that managers believe that the average employee is by nature are lazy, dislike work, want security and dislike responsibility (as cited by Harlos 2000). McGregor’s alternative to Theory X was Theory Y. This theory made the assumptions that management has the responsibility for organizing the elements of production, people are not by nature passive, but become so as a result of experiences, management should enable employees to develop their motivational characteristics, and that it is essential for management to arrange organizational conditions in a manner where employees can achieve their own goals by directing their personal effort towards organizational objectives. The contrast between X and Y solely relates to who controls human behaviour. Theory X touts external control, and Theory Y promotes a self-fulfilling prophecy and that Theory Y management will breed Theory Y employees and vice-versa.

In the application of McGregor’s theories an obvious pitfall is that obviously given the choice management will opt for Theory Y, however the application can result in a very different outcome. Theory Y places an unrealistic amount of burden on the management, and thus they have to sometimes resort to Theory X as no matter how much nurturing or inspiration managers give to employees, there will always be some who just have no desire to work, and show little or no initiative. So NZ Post may run many seminars to attempt to increase performance, or empower those who management feel need a performance boost, yet inevitably those who have no desire to perform better will just not respond to any of these performance motivators and hence management will have to resort to Theory X management to get these employees to work as they should be. Another problem may be with those employees who have been part of the organisation for a number of years, and a new fresh inspirational manager comes along who has been to all the courses and seminars and has used all the theories, and yet these employees are so used to old school Theory X management, they will just simply not be able to conform to this new Theory Y management style, as suggested in Hall et al. (1999)

In conclusion I have outlines both Maslow’s and Herzberg’s theories in relation to motivation and McGregor’s theories in relation to performance. I also have suggested ways in which NZ Post could apply these theories to enable them to better fulfil their corporate profile statement. I suggested that perhaps Herzberg’s theory would not be best suited to NZ Post due to the many flaws in the application of his theory and that Maslow’s theory in practice would enable a better fufilment of the corperate profile statement.