Music

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Many organizations are designing and implementing new strategic management initiatives, such as reengineering (Hammer and Stanton, 14). Reengineering and other strategic management initiatives have become popular since the publication of Hammer and Champys (1) Reengineering the Corporation A Manifesto for Business Revolution. However, the cost management system has been almost completely ignored from the discussion. Activity-based management (ABM) is a modern cost accounting and management model that is consistent with the concepts of strategic management and reengineering. ABM is both an accurate cost accounting system and a performance improvement tool (Turney, 11). Like reengineering, ABM focuses on business processes, which are collections of activities or work that result in valuable output. The purpose of this paper is to describe the design and implementation of an ABM system. The design and implementation steps are applied to an actual organization.

Overview of activity-based management

Business process reengineering (BPR) is a management tool for redesigning business processes in order to obtain dramatic improvements in performance measures, such as cost and quality. The idea behind BPR is to fundamentally revise all aspects of performing activities, from a revision of strategic goals and operating objectives to an alteration of work methods. Under BPR, work should be focused on processes and not functional tasks. BPR begins with a clear mission statement and continues with a redesign of processes in line with the mission statement.

Activity-based management (ABM) is similar in nature to BPR but adds the analysis of the cost management system. ABM consists of two primary viewpoints a cost view and a process view. Under the cost view, ABM is a cost accounting system (called activity-based costing). It is a system that is used to more accurately determine the full costs of services and products. This system allows for the cost analysis of service activities (such as payroll accounting and duplicating), costs of core activities (such as production processes) and costs of products, services, and other cost objects.

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Under the process view, ABM is used to develop financial and non-financial performance indicators for the output of each activity center. The two viewpoints of ABM are summarized in Figure 1. The goal of the cost view is to determine the cost of a product or service, while the goal of the process view is to measure performance. The attractiveness of ABM is that the same information system accomplishes both goals.

The principles of ABM can be used for budgeting, performance evaluation, and resource allocation decisions. Like reengineering, ABM is more concerned with planning and controlling the various activities or processes of a company, rather than its functional tasks.

Under an ABM system, a two-stage process is utilized. Resource costs are first assigned to activities, and then activity costs are assigned to cost objects (see Figure 1). In the first stage, the ABM system is designed to trace costs to activities or processes (i.e. activity centers). All tasks or work performed that result in a valuable output are grouped together into an activity center. Using ABM, the costs of operating each activity center is determined and reported. In the second stage, the costs of activity centers are traced to cost objects (i.e. products, departments, divisions, customers, or other defined services). In both stages, cost drivers are utilized to assign costs. The cost drivers have a causal relationship between the activity and the cost object.

Designing and implementing the process of ABM

Implementation steps

The steps necessary for designing and implementing the process view of activity-based management are outlined below. The steps are based upon procedures espoused by Hammer and Champy (1) and Cooper et al. (1). The steps follow

1Develop a clear and succinct mission statement. What is the organizations raison dêtre?

Determine the core processes and the major cost objects. What are the processes that are central to the mission of the organization? What are the items to be ultimately costed?

Determine the supporting processes. What are the processes that sustain the core processes, such as certain administrative activities?

4Form the process teams. What teams should be in place to perform the core and supporting processes? As espoused by reengineering theory, the process teams essentially replace the old function-oriented departments. Each team consists of employees trained (or to be trained) to accomplish the activities within each process.

5Define the strategic objectives of each process. What are the long-term strategies and goals of each process?

6Set the major operating objectives of each process. How can the long-term strategies and goals be achieved?

7Identify the main activities in each process. What are the activities (work to be performed) that encompass each process? In ABM terminology, these are the activity centers.

8Develop key performance indicators for each process and activity. How should performance for each process and activity center be measured? The performance indicators may include both financial and non-financial measures.

Define the cost drivers for each activity. What is causing resources to be consumed by each activity and cost object?

10Take steps to ensure the acceptance of the new system. Employees must be oriented and trained to implement the new system and understand its output.

Implementing the new system a case study

To illustrate the design and implementation procedures of an ABM system, the results of an actual organization, a small college, are summarized. Prior ABM research discusses other industries besides higher education. For example, Cooper et al. (1) discuss the implementation strategies of ABM systems for eight companies five manufacturing entities, one distribution company, one financial services provider, and one energy company; however, they did not include a college or university nor did they relate the design steps to reengineering. Anotos (1) discusses ABM for not-for-profit organizations, but is not specifically related to higher education. Hammer and Champy (1) discuss the implementation of business process reengineering for several companies, but they did not include a discussion of the accounting systems. Hammer and Champys reengineering concepts were applied to higher education by the National Association of College and University Business Officers (14). However, the cost accounting system was ignored in this publication.

During the summer of 15, Hood College began to reengineer its work processes and to develop an activity-based management system. Hood College is a private institution of higher learning with undergraduate and graduate enrollments of approximately 1,100 and 00, respectively.

In July of 15, an ABM team was formed, consisting of four members from the faculty and three members from various supporting staff positions. The main charge of this team was to diagnose the existing processes and oversee the redesign and implementation. In preparation for this task, a process inventory was conducted by the team. This consisted of interviewing the head of every functional department on campus, from administrative departments, such as accounting, to academic departments, such as English and Communications. This information was utilized to determine the reporting structures and work processes that were in place.

The results of the ten-step design and implementation of the ABM system follow.

Step 1 the mission statement

Hood College prepares students to excel in meeting the personal, professional, and global challenges of the future. Hood is committed to the integration of the liberal arts and technology, to the exploration of values and community, and to the preparation of students for lives of responsibility and leadership.

Step the core processes and the cost objects

The ABM team determined which processes are central to achieving the mission of the college. This determination was made using various sources of information, such as a survey of the work processes, benchmarking, and individual interviews. Viewing students as the focal point of the college, the core processes are to attract, enroll and keep the students (the enrollment management process); to feed, shelter, and provide for the wellbeing of the students (the student life process); to educate the students (the education process), and to provide the students with a window to the outside world (the external relations process).

The team also determined the cost objects. In a manufacturing environment, the cost objects are normally products or customers. The analogy then is that the academic programs are the product and the students are the customers. Thus, there are two primary cost objects academic programs and students. There are over 0 academic programs at Hood College, including undergraduate, graduate, core, and honors programs. Each of these programs is considered a cost object. There are six classifications of students, including traditional-aged residential, full-time traditional-aged commuting, part-time traditional-aged commuting, full-time non-traditional-aged commuting, part-time non-traditional aged commuting, and graduate students. Each of these classifications is considered a cost object.

Step the supporting processes

The ABM team concluded as to which processes are absolutely necessary to support the core processes. That is, the team determined what processes must be in place to operate the core processes. With the core processes as the focal points, the key supporting processes are to gather, report, and provide information (the management information process), attract, hire, maintain, and release competent personnel (the human resources process), to finance the operations of the school (the financing process), to provide adequate facilities (i.e. the physical facilities process) and to adequately plan and control the strategies and operations of the college (the planning and control process).

Step 4 the process teams

One process team exists for each of the core and supporting processes; thus, there is an enrollment management team, a student life team, an education team, an external relations team, a human resources team, a management information systems team, a finance team, a physical facilities team, and a planning and control team. Except for the planning and control team, each team constitutes a stand alone team and includes a liaison member from each of the other teams. The planning and control team consists of a representative of each core process team, one member of a supporting process team, and the president of the college. Figure summarizes the processes and the process teams.

Step 5 the strategic objectives

Each of the process teams was charged with developing long-term goals and objectives. To illustrate the development of strategic objective, one of the process teams is selected - the physical facilities team. The strategic goal of this team is to develop a long-range, forward-thinking facilities plan to support the programs of the college. The team is to formulate plans, policies, and procedures pertaining to facilities development, allocation, and use. The team has four focal points space utilization and allocation, capital improvements, campus aesthetics, and maintenance.

Step 6 the operating objectives

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I guess

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Pearls have always held a great price to mankind, but no pearl had ever been earned at as high a cost to a person as Nathaniel Hawthorne's powerful heroine Hester Prynne. Her daughter Pearl, born into a Puritan prison in more ways than one, is an enigmatic character serving entirely as a vehicle for symbolism. From her introduction as an infant on her mother's scaffold of shame to the stormy zenith of the story, Pearl is an empathetic and intelligent child. Throughout the story she absorbs the hidden emotions of her mother and magnifies them for all to see, and asks questions nothing but a child's innocence permit her to ask, allowing Hawthorne to weave rich detail into The Scarlet Letter without making the story overly narrative. Pearl is the purest embodiment of literary symbolism. She is, at times, a vehicle for Hawthorne to express the irrational and translucent qualities of Hester and Dimmesdale's illicit bond, and at others a forceful reminder of her mother's sin. Pearl Prynne is her mother's most precious possession and her only reason to live, but also a priceless treasure purchased with her life. Pearl's strange beauty and deeply enigmatic qualities make her an extremely powerful symbol.

The product of Hester's sin and agony, Pearl was a painfully constant reminder of her mother's violation of the Seventh Commandment Thou shalt not commit adultery. Hester herself felt that Pearl was given to her not only as a blessing, but also as a punishment worse than death or ignominy. She is tormented by her daughter's childish teasing and endless questioning about the scarlet "A" and it's relation to Minister Dimmesdale. After Pearl had created a letter "A" on her own breast out of seaweed, she asks her mother, "But in good earnest, now, mother dear, what does this scarlet letter mean? and why dost thou wear it on thy bosom? and why does the minister keep his hand over his heart?" In saying this Pearl implies that she knows much, much more about the scarlet letter than she lets on. Throughout the conversation Pearl is impish and teasing, saying one thing and contradicting it soon after. She refuses to say just what she means, which makes it hard for Hester to give a straight reply. Hester is shocked that her playful daughter has led their conversation to the topic of the scarlet letter, and even more disturbed that she has assumed Hester's letter and Dimmesdale's habit of pressing his hand to his heart branch from the same issue. Pearl, in bringing this forbidden and painful subject about, unwittingly inflicts agony upon her hapless mother. Hester cannot tell her daughter what has passed between the minister and herself. Pearl symbolizes a hidden part of her mother that has not, and will never be exposed and therefore washed free of sin. Pearl was always drawn to the "A", and seemed to twist the symbolic knife in Hester's bosom every time she thought she was free of her weighty burden of sin by flippantly reminding her of the letter and the meaning it bore. Pearl is the only happiness in Hester Prynne's lonely life. Without a child to care for, teach, and love, Hester would have long ago given her soul and life over to evil. When town authorities, shocked at Pearl's apparent belief that she was plucked from a rose bush and not created by God, recommend she be taken from Hester and placed in a school, Hester responds "God gave me this child!...She is my happiness, she is my torture none the less! Pearl keeps me here in life!...Ye shall not take her! I will die first!" Hester understands that Pearl was God-given as a constant reminder of her sin, and that she is her only requited love and a friend that does not judge her by things past. Later, Hester comments that she would have "signed my name in the Black Man's book too, and that with mine own blood!" if they had taken Pearl from her. Her daughter is her only earthly salvation, as well as her only friend. Pearl is a blessing upon Hester in that her light-heartedness and seeming innocence allow her mother to forget about her troubles. To see Pearl playing on the beach and creating a fascinating world of her own is to allow Hester to momentarily throw off the shackles imposed on her by Puritan society and be truly happy. Another important symbol that makes up Pearl is her significance as Hester's only tie to Minister Dimmesdale, her partner in adultery. Pearl is imbued with an unearthly knowledge about the bond between her mother and the Minister. While this, in itself, frightens Hester, Pearl is all that she has of Dimmesdale and she treasures the girl for that. She is the one who repeatedly demands that he hold hands with Hester and herself in public and recognize them. Of course, this is the only thing that Dimmesdale can do to save himself from the misery of guilt, which only goes further to show that Pearl symbolizes the deep bond between Hester and the Minister. The Scarlet Letter overflows with masterfully wrought symbolism and representation, but Pearl Prynne is the purest and deepest symbol in the story. She was born not only out of utter sin, but out of the deepest and most absolute love imaginable. She serves as a messenger of God's salvation through pain, and as a symbol of all that is blissful and content in Hester Prynne's life. In the end, it is Pearl who kisses Arthur Dimmesdale as he lies dying on the scaffold, having admitted his sin. She breaks a spell that had lain over them in adultery and herself, the product of their sin, completing her service as a symbol of pain and hardship, but more importantly a symbol of love, salvation, and the deep bond between two lovers condemned by the strict decorum of the Puritan days.

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Gulliver's Travels: The British Satire of Society Gulliver's Travelsxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

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Gulliver's Travels The British Satire of Society Gulliver's Travels

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Gulliver's Travels The British Satire of Society Gulliver's Travels

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HE Author sets out as Captain of a Ship. His Men conspire against him, confine him a long Time to his Cabbin, set him on Shore in an unknown Land. He travels up into the Country. The Yahoos, a strange Sort of Animal, described. The Author meets two Houyhnhnms. Gulliver's Travels The British Satire of Society Gulliver's Travels

HE Author sets out as Captain of a Ship. His Men conspire against him, confine him a long Time to his Cabbin, set him on Shore in an unknown Land. He travels up into the Country. The Yahoos, a strange Sort of Animal, described. The Author meets two Houyhnhnms.

CHAP. II

HE Author conducted by a Houyhnhnm to his house. The House described. The Authors Reception. The Food of the Houyhnhnms. The Author in distress for Want of Meat, is at last relieved. His Manner of feeding in that Country.

CHAP. III

HE Author studious to learn the Language, the Houyhnhnm his Master assists in teaching him. The Language described. Several Houyhnhnms of Quality come out of Curiosity to see the Author. He gives his Master a short Account of his Voyage.

CHAP. IV

HE Houyhnhnms Notion of Truth and Falsehood. The Authors Discourse disapproved by his Master. The Author gives a more particular Account of himself, and the Accidents of his Voyage.

CHAP. V

HE Author, at his Masters Command, informs him of the State of England. The Causes of War among the princes of Europe. The Author begins to explain the English Constitution.

CHAP. VI.

Continuation of the State of England. The Character of a first Minister.

CHAP. VII.

Gulliver's Travels The British Satire of Society Gulliver's Travels Gulliver's Travels The British Satire of Society Gulliver's Travels

Gulliver's Travels The British Satire of Society Gulliver's Travels

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What are the advantages & disadvantages of senior managers formulating strategy?

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Disadvantages

„h Implementing strategy is not a straightforward process especially in public services industries. In higher education for example it has been argued that formulating strategies might require a fundamental shift in education values which would include a much greater awareness of the students as customers. It would require changes in the concepts adopted by this self regulating organisation. ¡¥The goals of higher education are concerned with process as outcome¡K..these goals are concerned with the intellectual development of individuals, manifested in person, social & economically-relevant attributes¡¦ (Robertson, 1, pg 41).

„h Another disadvantage is that by choosing the wrong strategy this can lead to a compromise in the service provided in an organisation where this attribute is essential. Richards & Rodrigues (1) argue that there are two types of strategies in public services

(1) Type A driven by central planning & control with implementation within tight specifications

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The NHS has adopted strategy type A. More control is put in the hands of managers. This strategy is being used more and more because of the pursuit of efficiency & the need to curtail public expenditure.

„h Implementing strategy for major organisations can also be very complex, costly & time consuming

What are the advantages & disadvantages of senior managers formulating strategy?

Advantages

There are many advantages to managers formulating strategy, the benefits to organisations include

„h Creating a capacity to be proactive & respond positively to change in the environment (this is an essential factor in todays rapidly changing marketplace)

„h Optimising organisational performance & results (this means greater efficiency & potential increase in profits)

„h Identifying different strategic options (there are many different strategic options out there. By looking at stratewgic management managers may find strategies which are more relevant to their organisations needs than perhaps 1 they are using already)

„h Identifying & exploiting opportunities & threats (this can help predict problems & be more prepared for them before they happen)

„h Reducing bureaucracy & the duplication of work. (by doing this it can lead to a more happier & productive workforce. It can be achievied by implementing strategies such as job empowerment, job flexibility, increasing job scope, etc.)

„h Encourage forward thinking by the organisation as a whole (this can mean more of the organisation working as a whole & can reduce the ¡¥blame culture¡¦ which plagues many organisations today)

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A Doll's House-A tragedy?

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Is the work of Ibsen, A Doll's House, an example of a traditional tragedy in literature? First, we must look at the classic definition of a tragedy in literature. According to Webster's Dictionary, a tragedy is medieval poem describing the fall of a great man and serious drama with a conflict between a protagonist and a superior force ending in sorrow or disaster that brings forth pity or terror. Our text and class lecture notes further and more specifically define a tragedy as needing to have a member of royalty as the heroes, not members of the middle class (Introduction to Literature, page 81), the tragic hero is put into an extraordinary position, the hero or heroine has a tragic flaw which leads to the downfall in the end, and the center of the overall conflict is a moral or ethical dilemma. Also, like most all other works in literature there are always protagonists and antagonists.

I will analyze A Doll's House in relation to the above traditional definition. Ibsen's story does not fit the first part of the definition in that there is no royalty at all in the story. The closest thing would be in that one main character was a prominent businessman, Torvald Helmer, and the other main character, his wife, Nora. Neither of them could be classified as royalty in that they were members if common society even though they were financially well off. Other highly visible characters were a medical doctor and a lawyer. Again, none of these characters were anywhere near being members of royalty.

The heroine, Nora, was put in an extraordinary position, even though some of severe circumstance was self-imposed. She also lived and suffered through a moral dilemma, again self-imposed. She was put in a subordinated position initially by her father as he gave her away in marriage to Torvald. She was passed from a situation where she was protected and controlled by her father to her husband where he also severely controlled her life. Even though Torvald did not perceive he was doing anything detrimental to Nora, she suffered from her lack of freedom nonetheless. He felt he was protecting her, and she needed his protection and nothing else, such as being free to be her own person, with her own interests in life. She was being emotionally suffocated. She could no longer live in the role that her husband put her in and society expected her to stay in. She felt that there was nothing to their marriage late in the story and she had to decide whether to live a superficially happy marriage or leave and gain her identity.

Years before, Nora arranged for medical treatment for her husband, even though he did not know what she had done and the way she obtained the funds to do so. She arranged for a loan from a less than honorable acquaintance, the lawyer Krogstad, who was an old friend of Torvald. It turns out she had also done something illegal in signing her father's name to guarantee the loan to Krogstad. This debt to Krogstad hung over her head and controlled much of her life. Even after her husband found out about the note that described the loan, Torvald still wanted to control her even though he said he would forgive her. However, Nora wanted nothing to do with his forgiveness. After the way he reacted and some of the things he said, Nora realized there was nothing left of her marriage to Torvald.

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At the end of the story Nora had an awakening and started a move to a new life without Torvald. She saw there was not way to grow emotionally in the family and social situation she was in. She was so set on a new beginning that she was willing to leave their children with her husband. Even though it was such a drastic change in the live of Nora, she felt she had to do it and leaving was the only way she could improve her stifled freedom. It was her decision for once to control her life. She had to leave to gain her pride. Nora did face these moral dilemmas, yet, it was not a downfall in the true since of the definition such as death, that is seen in the classic tragedy.

There was a great deal of conflict in this work. There was the husband and wife conflict, the conflict between Nora and Krogstad, and most importantly, the conflict that Nora suffered in living in the classic role of a wife in the eyes of society. Nora was the protagonist and suffered at the hands of many antagonists starting with her husband, Torvald, the money lending Krogstad, and the expectations of the society she lived in. This conflict and the protagonist and antagonist roles fit the classic definition of a tragedy.

After the analysis of this literary work, I feel that A Doll's House does not fit the classic definition of a tragedy. Comparisons have been made and it is my feeling that many of the parts of a tragedy are not met in this work. The lack of royalty and no true downfall of the heroine do not fit, but the moral dilemma and conflict does fit. Part of the reason it does not fit is by design. As discussed in the text, the Realism writers that started in the late 1800's did not involve royalty, did not write in poetry, and did not select characters that had control over society. In fact, in many ways, A Doll's House was the antithesis of classic tragedy. The characters were commoners, the text was in prose, and Nora suffered because she was in a position where society controlled her.

In closing, even though the story did have some features of a classic tragedy, it did not fit the complete profile of this type of literary style.

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Rainforest

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The rain forest trips took root in March 11 when Zeeland Christian teacher Carla Zastrow and Zeeland Middle School teachers Jim Cronk and Jan Propst attended a rain forest workshop. From the information they learned, they developed a curriculum to be used in the both public and Christian schools.

A group of middle school students, 6 from Zeeland public and 1 from Zeeland Christian, went on that first trip to the Explorama Lodge near Iquitos, Peru, in the Amazon River Basin in 1.

Now the program has expanded. This summer students, primarily seventh and eighth grade, from Zeeland Public, Zeeland Christian, Holland Public, Holland Christian, Black River Charter School and West Ottawa will be traveling to Peru to study the rain forest.

One group will make the trip from June 0-8 while the other one will go from July 5-Aug. 1.

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For the first five years the local students went to Peru, but last year they went to Costa Rica where they studied both rain forests and seashore ecology. Another trip to Costa Rica is planned for next year. Organizers plans to alternate between Costa Rica and Peru in the future.

Students are looking forward to studying the plant and wildlife in Peru.

Im going to find out about different cultures and to see the animals, said Andrea Cherry, 1.

Im going to see there to see all the different types of plants and animals, said Leslie Glupker, 1.

Jeff Geerlings, 1, decided he wanted to go after his sister, Jennifer, went to the rain forest two years ago.

She came back excited, thats why I want to go, he said. I want to go see what the people are like down there and to see the animals.

More than half of all the plants and animals reside in rain forests. Scientists believe that many medicines can be found from plants and animals. And the rain forest affects the worlds climate.

Plant life is very important as far as medicinal purposes, said Zeeland Creekside Middle School science teacher Mark Reinardy, who will be making his sixth trip to the rain forest this summer. The rain forest is considered the most biodiverse place on Earth.

At one time, rain forests covered 1 percent of the Earths land mass. Now its more like 8 percent, Reinardy said. About 1 percent has been lost in the last seven years.

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Employee Attitude/Organizational Behavior

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Introduction

A happy worker makes for a good worker you say? Well, United Airlines had somewhat of an "all for one" employee attitude in July 14. They announced the purchase of their own company for which they work for $5 billion through ESOP (Employee Stock Ownership Plan). So now, in the case of United Airlines, there obviously is a soar in employee productivity and spirits. Stocks have risen 10% due to this buyout (almost three times higher than the airline industry average gain). Every company or small business owner desires a positive employee attitude within his or her organization for high productivity and quality. United Airlines achieved this because the employees themselves took action, but for the majority, it is the management's first move. Taking the Apple from the tree The Idiot's Guide for Changing Employee Attitudes would say to pay the employee what O.J. paid his defense team. Take away the money part of a job then no one except an old volunteer worker for a Save the World Foundation or a simple dork is going to show favorable attitudes towards the job. Now let's get real…but I thought that we were! Money can hypnotize some employees to become a more productive worker, but not all employees. (And even the ones that are motivated at the first glimpse of dead presidents will soon want…. you guessed it, more money in order to drag their lazy ass up the next step). What about Bill Gate's techno wizards at Microsoft? What sum of money short of Bill's own bank account is going to motivate these 0-year-old Gulfstream owners to change their snobbish attitudes? On a more practical basis, what about those employees who value intrinsic rewards over the monetary type? Not all employees will be weaned with the flash of cash. So we all must consider the fact that human beings will be consistent towards the general sense of satisfaction, but what sort of things lead to this satisfaction? What kind of satisfaction are we looking for? More so, what is going to satisfy an employee? Most of the research in the study of OB (Organizational Behavior) are concerned with job satisfaction, job involvement and organizational commitment. (Robbins, 17) The second two attitudes, job involvement and organizational commitment, are more or less the results of job satisfaction. An employee who has a high level of job satisfaction tends to bear attitudes, which are favorable to the organization. When a prospective employee goes to that interview, there are going to be friends of that prospect who will give the most simple advice of "Sell yourself! This is your chance to prove yourself to that important company!" Little do those simpleton friends know that this is also the chance for the company to lay a sales pitch on the prospect too! Managers are concerned with the efficient operation and profit margin of the company more so than an employees job satisfaction. (Robbins, 17) To managers, an employee's job satisfaction is just an insurance that the employee will be productive and not skip work, and of course, to get the best man for the job. So of course, when a manager giving the interview favors a prospect, only the job's favorable side will tend to be revealed. The prospect is told of a wonderland where the corporate ladder is actually a stepping stool. There is no mention of the negative sides, to which the manager does a David Copperfield on. The applicant now has expectations about this job that has to be met by the job or there will be a lot of dissatisfied employees. Balancing the positives with the negatives is important so that the employee will not be disappointed and become a problem that could've been avoided from the beginning. (Robbins, 17) Mirror, mirror on the wall…. Successful leaders have vision, communicate well, make effective decisions, and motivate their followers. Employees are more likely to respond to a leader who is likable and credible. A leader who would want to change attitudes must have a very unbiased one. The management's attitude is going to give employees a very visual idea of how his or her job at the organization is going to generally be, and once an image is set in people's mind it is difficult to change. From the start, the management must be thought of as fair and consistent. The organization's workforce must see the manager as a "better" person than they are, a person with integrity, a person who employees won't feel prideful towards when taking orders from. So even if the leader of an organization is a couch potato at home, he or she must show otherwise in front if the employees; strong leadership qualities must be clear and visible. Lend me your ear, no not you Hollyfield. Many people can talk and talk till they have spoken the extent of their vocabulary, but few individuals have true listening skills. Listening to an employees reason for a certain attitude or behavior is the data gathering part of this science if you will. In order to listen, a manager must be able to put aside his shotgun and really pay attention to the praises and complaints of an employee. He or she must also be able to retain that information. There must be good eye contact so that a speaker will feel that the listener has interest in the material presented. Visual confirmations of the main points of the material must be shown; head nods, facial expressions, etc. This allows you to respond without interrupting the speech of the speaker. Then, when it is the appropriate time, the listener must be able to ask viable questions from the retained information. This helps the speaker feel that the listener is not rushing the conversation, and instead, the listener will appear more interested in solving the conflict. (Van Mechelen, 17) One small step for mankind There are a variety of attitudes, and a variety of commitment levels to attitudes. Try changing a Japanese manager's attitude. Ever seen it done before? Yeah, I saw it in a certain number of movies like" Mr. Baseball" or "Gung Ho". These Japanese attitudes in these movies are fictional, but there are attitudes out there that come from beliefs that are as strong as, if not stronger than, the ones from Hollywood. It should be a good manager's job to be able to decide whether a certain attitude will be easily changed or not. Once this is established, the balancing of techniques and timeliness must be applied. Attitudes cannot be changed drastically nor quickly. There is a reason why people have attitudes; it is a part of them. To change a person takes patience and lots and lots of skills, especially in a boss/employee relationship where it is more formal. Sometimes, all it takes is a warning in simple words to change an unfavorable attitude. This is most effective when it is an attitude which developed from shallow beliefs such as hitting that snooze button one too many times and getting to work ten minutes late almost everyday. The shallow belief here is that getting that ten extra minutes of sleep will make the body feel more refreshed and make it easier to get up to go to work on time or some other. Immediate action to an attitude is also important. Employees will go to extents of "testing" their boss. See what they could get away with. If they feel that their employer will not take action in the near future, then it is safe to assume that there will be some overflowing wastepaper baskets under a lot of desks. A manager must let an employee know right away when there is an unfavorable attitude. It is also imperative that the problem be stated clearly within the interests of the organization's policy or rules. (Robbins, 17) The employee must feel that the manager is taking action for the sake of the organization rather than a show of power. But here again is a situation that requires balance. This is explained more simply by giving the example of most people who cower at the sight of that motorcop who pulls them over and has a sense of power. Most people will not choose to demonstrate resistance when the cop comes up to the driver's side window with his dark sunglasses. The cop knows this and does things like wear extra dark sunglasses and show ice-cold personality. Although this is not an ideal way to get an employee to play ball, a manager still must give an impression to the employee of a balance between a cop, a mentor, and a friend. A Scooby Snack Again, attitudes do not change overnight and require constant monitoring. There will be some resulting steps that are noticeable to the manager. Although these steps may not be the desired end state attitude, they still have to be commended either verbally or with action. Expectancy theory (Vroom) argues that an employee will be motivated to exert higher levels of effort when he or she believes that that effort will lead to a good performance appraisal. Along those lines, a manager would do well if he or she gives the employee a few acknowledgements when appropriate while the employee is in the process of changing an attitude. Involvement in the organization is also a determinant in an employee's attitude. An employee who doesn't feel like part of the "team" will try just to meet the minimum levels of performance, while one who feels like he or she is an integral part will try to go over that standard. So management must consider each worker as equal importance to the organization. Conclusion Of course, every situation is different when it comes to attitudes. The techniques discussed are some recommendations and are situational. Management will find many cases and each case is somewhat unique. Can attitudes be changed? Yes, at least sometimes. What's most difficult is sculpting a person's attitude to fit a certain specific need. Anyone can go up to a person with a good attitude and change it into a bad one. That's easy. Yet, sometimes, that's what may be needed for an organization. I'll close with an example of this from my own personal experience. I recently had two employees working for me, but these two were husband and wife. Even though I may like the husband employee working for me, I may not like the wife employee to work for me. This was exactly the case. I hated that girl for professional and personal reasons, but couldn't really fire her for two reasons. First, if she leaves, then he leaves. Second, she really liked the type of work she was doing for my business, and it is this second reason that I changed. Of course, if an employee likes the work that they are doing then it is an advantage to the organization, but I felt that I had to make her believe that she really didn't like working at my store so that she leaves on her own terms. This way, I get rid of her without loosing the husband employee. To make a long story short, I don't believe a small business should hire a married couple due to problems which can arise from personal feelings (If just one of the two employees find a disagreeable situation, then the other will be enticed to follow. Now, there is double the problem.), but in the beginning, I had no choice since she wanted to tag along. Her husband was the prime choice for my store due to his extensive knowledge and experience in this field, and for the amount of pay that he was willing to take, I wasn't willing to give up that opportunity. So lesson well learned.

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Please note that this sample paper on Employee Attitude/Organizational Behavior is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Employee Attitude/Organizational Behavior, we are here to assist you. Your research paper on Employee Attitude/Organizational Behavior will be written from scratch, so you do not have to worry about its originality.

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