Address Customer Needs Essay

Task 1: The first customer contact transaction discussed in the Task 1 is when the customer drops in the shop to buy a particular commodity & fetches help from the sales personnel. This is an incident which happened in one of the leading clothing store i.e. Marks & Spencer’s. The customer contact was in person. The duration of the entire transaction was 15 minutes. The customer was unable to fetch a product which suits her requirement. Her need was to buy a pair of navy blue jeans with size 28 inches (Ramsey & Sohi, 1997). She was unable to locate the counter where in the jeans were placed. The person who was doing the customer contact was responsible to handle sales within the store. The line of work or industry they cater to is the merchandise sector. Marks & Spencer’s deals in providing its customer with high end clothes ranging from fashionable tops to formal shirts, sporty t-shirts, jeggings, leggings, skirts, knee length dresses, party wear clothes & lingerie. Yes, there is evidence that, the sales person was prepared for such type of transaction. It is seen that, the sales person deals with such type of transactions every day. Therefore, he has ways to sort out the things & satisfy the needs of the customer. The evidence which was seen in this particular situation was that, he accompanied the customer till the rack where in 28 waist size jeans were kept. He was there with the customer all through her buying process. The listening skills of the sales person were up to the mark. He did his bit to sort out the things at his part. The sales personnel was both listening as well as questioning the customer in order to know the needs of the customer in a well defined manner. The sales person asked the customer the right kind of questions such as the waist size, preferable color, pattern of the pair of jeans, etc. See more: Analysis of Starbucks coffee company employees essay This shows that, the sales person was able to stimulate the thoughts of the customer & provide solutions for the same. In case of this situation, the non verbal communications which were looked upon from the sales person were appropriate to the current problem. In case of this situation some of the nonverbal communications which were used by the sales person were use of his arms, facial expressions, maintaining eye contact with the customers to show case high levels of interest, body movements & postures, etc  (Ramsey & Sohi, 1997). The sort of language which was used by the sales person was apt according to the problems faced by the customer. The customer believed it to be suitable as the sales person was able to resolve the problems in the best possible manner. The customers did not ask for any type of clarification as the language by the sales personal was quite simple to understand & comprehend. There was no different way of talking to the other customers within the store. The sales person used a simple way of knowing the needs of the customers. The sales person communicated with the customer & tried to take feedback from them which helped him to know the needs of the customer in a better manner. No, there was no conflict between the salesperson & the customer. Yes, the salesperson was able to understand the needs of the customer. The tools & techniques used to express empathy with the needs of the customer were done by maintaining fair eye contact, practice empathetic listening, etc. In the end, the need of the customer was satisfied. The customer was happy while moving out of the store. The need of the customer was to buy a 28 waist size navy blue pair of jeans. Initially she was unable to locate the rack which consisted of 28 waist sized jeans. This lead to a problem & the salesperson identified the same to satisfy the needs of the customer (Martin, 2006). The second customer contact transaction discussed in Task 1 refers to a sales call done in a call centre. The customer contact was done over the phone. The duration of the customer contact over the phone was for approximately 7-10mins. The duration of the customer transaction totally depends upon the product or service rendered to the customer. The expert providing the information over the phone would be referred to as the sales & support team who will push the levels of sales. The line of work or industry they are in is the banking industry that provides the financial services to its clients. Yes, there is evidence that the salesperson had prepared for the transaction. The way with which the sales person has been talking to the client portrays the way he has been handling such situations in the past (Ramsey & Sohi, 1997). The listening skills of the sales person were quite empathetic. The sales person cross questioned the client & tried to judge the requirements of the client. The sales personnel used the possible information to tell about the services being offered by him & its usefulness to the client in the near future. Since, it was a sales call carried over phone non verbal  communication techniques could not be observed. The language used by the sales person was a bit complex. The client asked for reconfirmations & clarifications in terms of the meaning of the words, etc. The sales person used the RATER Model to identify the needs of the customer (Martin, 2006). The needs of the customer were divided amongst various categories such as reliability, assurance, tangibles, empathy & responsiveness. There was an agreement amongst the salesperson & the customer. The sales person handled the argument in a very tactful manner. The sales person understood the needs of the customer but was unable to convince the client on certain points. The sales person acted as a patient listener which portrays that he was empathetic towards the needs of the customer. The customer was not fully satisfied with the service provided by the sales person. The type of information which was provided by the sales person to the client was the fair view of all the financial services offered by the same. The information provided was appropriate which helped to identify the own needs of the client. In order to satisfy the needs of the customer either the sales personnel should have forwarded the call to the senior sales person or an in depth analysis of the financial services should have been provided to the client (Jane, 2013). Task2: Collect three different instruments or tools used to collect feedback from customers. Attach screenshots of these instruments in your answer. In a simple report, answer the following questions about each of the three instruments or tools. The three instruments or tools used to collect feedback from customers have been discussed in this section of the report. * Crowd Sound: 1. What information does the instrument or tool collect about the customer? The information which Crowd Sound collects from the customer is in form of a productive dialogue. The dialogue takes into consideration a brief conversation upon the product or service opted for. It is one of the easiest ways to communicate with the customers in order to know their suggestions regarding the product or service. The portal will constantly benefit the organization with the introduction of new ideas, improvements within the existing products, etc. 2. What information does the  instrument or tool collect about the way the organization/product/service satisfied their needs? The information collected by Crowd Sound with respect to a particular product or service is in the form of suggestions or comments produced by the users. This information would help the service provider to moderate its products or services based upon the needs of the customers. 3. In what ways does the instrument or tool allow the customer to provide feedback about the organization/product/service? Crowd Sound has been referred to as an instrument or a tool to collect feedback from its users. The tool collects information in form of vote, suggestions with the help of a customizable widget. This tool is one of the easiest ways to gather feedback regarding on a company’s website or intranet. 4. Overall, is the instrument or tool an effective method of collecting up-to-date and relevant feedback? If yes, why? If no, then what suggestions would you make for improvements? The instrument i.e. Crowd Sound is an effective method of collecting up to date and relevant feedback. This is because, the users of this site has a convenient way to send in their suggestions, feedback, etc. The suggestions are collected in a systematic manner and are moved from one bucket to another. It is the only instrument which provides features such as suggestions, moderation, feedbacks and iPhone compatibility. * Ideaffect 1. What information does the instrument or tool collect about the customer? Ideaffect will provide the customers a portal to share their views, post suggestions & provides feedback about a given product or service. 2. What information does the instrument or tool collect about the way the organization/product/service satisfied their needs? Ideaffect refers to a feedback community where in the users can log in post their suggestions regarding a particular product or service. Ideaffect integrates the website with a particular website through an embeddable feedback widget tab. 3. In what ways does the instrument or tool allow the customer to provide feedback about the organization/product/service? The ways with which Ideaffect allows the customer to provide feedback about the  organization or product or service can be seen with the help of a feedback widget tab attached along the website, page ratings, and single sign on the public API & domain aliasing. 4. Overall, is the instrument or tool an effective method of collecting up-to-date and relevant feedback? If yes, why? If no, then what suggestions would you make for improvements? The tool i.e. Ideaffect is an effective method of collecting an up to date and relevant feedback. This is because of the various features attached to it. Some of the features attached along this portal are single sign on & public API, a dedicated feedback website, feedback widget for the concerned website and page ratings. With the help of this tool, the customer will be able to customize the design, embed the widgets & moderate the SSL connections. * User Voice 1. What information does the instrument or tool collect about the customer? Ser Voice would be referred to as a feedback tool which would help to gather feedback by the users in a well defined manner. The interested parties then can use the information to get answers, share ideas & learn from its mistakes. Some of the features attached along this tool are ongoing discussions, simple sign up, integration with face book (Ioana, n.d). 2. What information does the instrument or tool collect about the way the organization/product/service satisfied their needs? The information which is being collected by this tool is to provide an actionable idea as to how to improve the product (Gregory, 2010). User Voice provides a structured forum to its users for voting a particular product or service. 3. In what ways does the instrument or tool allow the customer to provide feedback about the organization/product/service? The various ways with which the tool i.e. User voice allows the customer to provide feedback about the product or service is with the help of feedback forums (which allows the users to post blogs, suggestions, etc), providing support systems, etc (Buleen, 2013). User Voice provides a support system which allows the users share stories as well as understands the customer’s blog. All this is done by building a tool which connects the customers with what is important & what does he want. 4. Overall, is the instrument or tool an effective method of collecting  up-to-date and relevant feedback? If yes, why? If no, then what suggestions would you make for improvements? The instrument i.e. User Voice is an effective method of collecting an up to date as well as relevant feedback. It delights its customers with the help of customer support. A help desk was launched in the year 2011 which made it one of the powerful portals to collect the information & provide a solution for the issue. References Buleen, C 2013, Body Language Sales Tips, viewed on 8th January 2013, . Gregory, A 2010, 10 Customer Feedback Tools to Help You Improve Your Client Relationships, viewed on 5th January 2013 . Ioana, B n.d., â€Å"THE USE OF READING NONVERBAL MESSAGES FROM CUSTOMERS†, University of Bacau Faculty of Economic Sciences. Jane, M 2013, Customer Empathy, viewed on 8th January 2013, . Martin, S 2006, Heavy Hitter Selling: How Successful Salespeople Use Language and Intuition to Persuade Customers to Buy, John Wiley & Sons, US. Ramsey, R & Sohi, R 1997, â€Å"Listening to Your Customers: The Impact of Perceived Salesperson Listening Behavior on Relationship Outcomes†, RESEARCH NOTE.

Crime Fiction Essay

Although the crime-writing genre consists of a wide array of subgenres and hybrids, these texts all focus on a criminal investigation using this as a platform/vehicle to explore and comment on the values and the social context in which it was composed. In doing so, crime fiction texts do not just tell a crime story; they make insightful social comments to inform responders. This is evident in P. D.  James’ â€Å"The Skull Beneath The Skin† (Skull) which not only follows an investigation but also comments on the justice and the emerging role of women in 1980’s Britain while Alfred Hitchcock’s 1954 film â€Å"Rear Window† (RW) is a hybrid of the crime and romance genres, exploring not only American crime and punishment but also urbanisation and gender roles. Marele Day’s 1998 novel â€Å"The Life and Crimes of Harry Lavender† (Lavender) describes an investigation while also exploring its associated issues of justice and gender roles while Matt Groening’s 1995 Simpsons Episode â€Å"Who Shot Mr Burns? (Burns) parodies the classic crime conventions, focusing on the ethics of capitalism and the modern justice system. James’ 1982 novel Skull not only engages with the investigation of the murder of Clarissa Lisle, but also comments on gender roles and justice, appealing to its audience. In this text, Cordelia Gray reflects the increasing role of women in the workforce of the time, by being actively involved in the solving of a mystery. However Cordelia did not succeed in her task, which was to protect Clarissa Lisle, and even failed to prevent several deaths, including that of Simon’s. This shows that James believes Gray is incapable of dealing with such tasks, and by an extension, that detecting is â€Å"an unsuitable job for a woman. † James is warning her audience that despite the emerging role of women, they are still limited in terms of what they are capable of. Additionally, the other main females in the novel are no better. Clarissa is an egocentric, superficial femme fatale while Roma owns an unsuccessful bookshop and is in urgent need of money in order to keep her lover Colin, who is already married. Despite this, the males are also characterized equally as flawed as the females. Sir George is a dull, conservative Englishman who is a member of a right-wing, virtually fascist organisation, Simon is a fragile, insecure and socially inept teen, Ivo is a dying, bitter ex-lover of Clarissa’s while Ambrose is an insolent recluse. By providing no ideal character, James has reflected the more equalized gender roles of the 1980’s. Furthermore, James does not conclude with the conventional ‘happy ending’ where justice is served and order is restored. She instead conveys a much more credible depiction of society, reflecting a 1980’s context. Although Simon is the killer, Gray positions us to sympathise him, as he is a young, timid boy who was influenced by Gorringe to murder Clarissa. Simon dies, and is therefore punished for his crime, however the reader is positioned to dislike Gorringe as he is a manipulative and arrogant man. He is not punished, and therefore we believe that justice is not completely served as he has committed crimes as well by interfering with evidence and tax evasion. Unlike cosy school traditions, Gorringe is not legally punished due to social issues such as class and economical hierarchy. As a minor rich aristocrat, Ambrose is safe within his social position, wealth and intelligence. In reality, it is possible for the police to know ‘whodunnit’ but not be able to bring anyone to court because they do not have the evidence, highlighting the problem with law and justice in modern society. Thus Skull not only explores the process of investigating a crime but also comments on social and moral issues of gender roles and the justice system. Similarly, Lavender does not only describe the solving of Mark Bannister’s murder, but also insightfully explores gender roles and justice. Claudia Valentine is a hardened private investigator who challenges the conventions of a stereotypical hard-boiled detective. The opening segment of the novel subverts the convention of the hard-boiled subgenre as most readers would assume the protagonist is a male: â€Å"I woke up feeling like death. The blonde slept on. Thank god the black suit was hanging in the wardrobe. † Also, Claudia relies on her quick repartee and intelligence rather than her looks and does not expect any concessions due to her gender: â€Å"The crims don’t discriminate; they’ll blow away a woman on their trail just as readily as a man. Valentine does not carry a gun, a traditionally male object which can also be interpreted as a phallic symbol, but instead relies on her karate skills. Furthermore, Steve Angell, her romantic interest, plays the traditional female part of nurturing and being supportive, another socially challenging inversion. He does not interfere with her job; offers help when needed, and even cooks – showing that gender roles are now more equalized than they were in the past. Furthermore, Day comments on justice and the corruption in society as a result of the constantly increasing number of crimes. The setting creates a dark atmosphere of the seedy underbelly of the city, as Sydney is depicted as full of corruption and violence: â€Å"There is more hidden from view, the labyrinth underbelly, the city of the night. † The setting further reflects the issue of appearance and reality: â€Å"So pretty and so innocent, the facade of lights covered a multitude of sins and one of those sins was murder,† emphasising that evil insinuates itself into the city. Also, the plot focuses on Claudia’s hunt for the manuscript that would expose Harry Lavender and his crimes. She finds the text but Lavender falls into a coma, escaping exposure and justice. This subverts the conventional ‘happy’ ending and conveys a more cynical modern awareness that life is not necessarily ‘just’ or ‘fair. ’ Thus, Lavender provides insight into crime and its effect on society as well as gender roles in the modern society. RW also does not only follow an investigation of the murder of Mrs.  Thorwald, but also provides insight into gender roles and American suburban life in the 1950’s. The film reinforces the patriarchal society of its context as Stella and Lisa assume the role of assistants to Jeff, who is the observant, rational, amateur â€Å"detective,† directing and organising the solving of the crime. His observational skills confirm Thorwald as the killer whereas Lisa breaks into Thorwald’s house, only to please Jeff, and is subsequently caught. She further compromises herself, revealed in her change of costuming. At the outset, she is dressed in a richly decorated dress however by the end, she wears something more casual and practical to conform to what Jeff wants in a woman – someone â€Å"ordinary. † In the last scene she is seen reading â€Å"Beyond the High Himalayas,† an obvious passion of Jeff’s, but takes out â€Å"Bazaar† magazine when Jeff is asleep, echoing the 1950’s attitude that it is the woman who must compromise herself for the sake of her relationship with her partner. RW also explores the underbelly of suburban communities as there is no sense of a homely neighbourhood, highlighting the consequences of urbanization. The paucity of communication between the neighbours is revealed through Jeff who only interacts with his neighbours secretly and from a distance – seen when he raises his glass to Miss Lonely-Hearts. Also, the sculptress reacts in surprise when someone says ‘hi’ to her. The film further comments on the morality of voyeurism and the importance of privacy, encapsulated by Jeff’s statement: â€Å"Do you suppose it’s ethical to watch a man with binoculars, and a long focus lense†¦is it ethical even if you prove he didn’t commit a crime? When Thorwald confronts Jeff, a sense of desperation is exposed, position the viewer to sympathise him while the lack of response from Jeff suggests that perhaps he is the more heartless character, challenging the audience to question whether who really is in the wrong. Thus, this film explores the issue of voyeurism as a crime while also acting as a social commentary of 1950’s America, dealing with re lationships within the community in an urban setting and social gender roles as well as following the unraveling of a crime. Similarly, Groening’s Burns not only follows the investigation of an attempted murder of Mr. Burns, but further explores the ethics of capitalism and the flaws of the justice system. The authority of the police is constantly undermined in this text, exposing the lack of respect for the law and integrity in our justice system today. This is established in the crosscut from Eddie to Lou (policemen) who are interrogating witnesses to the shooting of Mr Burns. They appear very professional until it zooms out to reveal that the witnesses are only Maggie (baby) and Santa’s Little Helper (dog). This use of humour is very anticlimactic and highlights the inadequacy of the police force. The DNA test scene shows the scientist can be easily bribed to obtain the DNA results quicker, commenting that those with money and authority in society will benefit, and that society is very materialistic. Here, Groening presents a more modern cynical view on modern capitalist societies, in that authorities are limited and sometimes unreliable. Not only is this aspect of crime a great concern of the text, but another value explored is the evil nature of capitalism. The characterization of Burns, who is arrogant and mercenary, positions the viewer to believe that he deserved to be shot at. This is emphasised by the ominous music and extreme, awkward close-up shot of his stern, bitter face when introducing him. This text also comments on the power of big corporations and their lack of ethics, as they are mainly concerned with profit. Burns, who steals oil from the elementary school, is described as a â€Å"black-hearted scoundrel† and â€Å"selfish and arrogant† by various members of the community. The accumulation of Burns’ wrongdoings are revealed in a montage of stills from Smithers’ point-of-view looking through his binoculars at all the groups and people Burns has harmed because of his nuclear plant. Smithers acts as a foil to Burns, yelling to him, â€Å"You must be very proud!†¦ You have no moral conscience whatsoever! † emphasising Burns’ evil character. In a way, Burns’ ability to avoid death represents the lack of ‘real’ justice as the ‘big’ crime of his heartless, careless character is not punished. Thus, Burns’ main concerns are not only successful solving of a crime, but also the corruption of the justice system and the moral issue of capitalism. Therefore, despite which era and medium a crime text was composed in, they all follow the investigation of a crime while insightfully exploring associated social and moral issues including gender roles and voyeurism. In doing so, crime texts comment on the society in which it was composed and in turn, convey a valuable message about crime and punishment and other social issues to its audience.

Administrative Law and Regulatory Processes

The federal state constitution has set up various independent regulatory commissions which are established to regulate and decide on important areas of the nation's economy.According to Horn (2003), the regulatory commissions are also referred to as the quasi-legislative groups, and they operate independently with no presidential control.   Members of the regulatory commissions are appointed to their various offices by the president, and are given the approval by the senate either for staggered periods or for long terms.   The president cannot remove a head of an independent commission at will.Members who are appointed to work in the various independent commissions must have had appropriated experience working in the same industry.   The commissions should also have members from both parties and no member can be stopped from serving in the regulatory commission due to political factors.When a regulatory commission concentrates on the protection of the interests of a specific in dustry, such a commission is said to be' captured' because it protects and represents only the interest of the industry, as opposed to the protection of the public interest.   The objective of any independent and regulatory commission should be to protect and represent the interest of the public.Quasi-legislative and Quasi- judicial FunctionsThe regulatory commissions that are established as independent have both the quasi-judicial and the quasi-legislative functions, which they carry out in the discharge of their responsibilities.   Mayne & Martin (2004) observed that, the quasi-legislative functions are exercised where the commission is required to take part in the rule making, and in the carrying out of their regulatory functions.   In the carrying out of this duty, there should be the force of law whereby, when a decision is made by the commission, it becomes legally binding and anyone who does not a bid by the rule is subject to a judicial sanction.According to Mayne & Ma rtin (2004), the powers of the quasi judicial functions have been exercised in situations where disputes need to be settled in various incidents where the congress may have been involved in the giving of policing authority such as, in the business field, where the commission may have been making decisions which may be viewed as suitable for the development of commerce.For instance, there is a commission on Interstate Commerce which deals with matters of economy in the state.The regulatory commissions have the three major powers which include the legislative, judicial and the executive powers.   Unlike other arms of government that are subject to the rule which demands for power separation, this rule does not apply to the regulatory commissions.There has been so much controversy concerning the powers given to the independent regulatory commissions, and these powers have been reduced every now and then especially during the leadership of president Bush and Reagan.Horn (2003) observe d that, there has been a tremendous effort by the congress to protect the regulatory agencies from any political influence.   The congress does this by demanding that, every agency should be led by commissioners who are active in the two major political movements.

Contextual factors on the adoption and infusion of ABC

The chief research aims of this survey are to look into the influence of certain contextual factors on the execution phases, acceptance and extract of ABC, and besides to look into whether the acceptance and extract of ABC better Persian fabrication houses ‘ public presentation ( fiscal and non fiscal ) This chapter provides a treatment to which findings reported in Chapter five are able to supply replies to the research inquiries and achieve the research objectives set out at the beginning of the research. The findings of this survey supply groundss in three distinguishable positions: execution phases, acceptance, and extract of ABC and in these countries are tested three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Therefore, the following three subdivisions discuss the consequences related to three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Following subdivision provides treatment on hypotheses 7 which predicted that the effects of each contextual factor on ABC execution phases are changed. Then relationships between execution phases, acceptance, extract of ABC and organisational public presentation are presented. Following subdivision provides treatment relat ionship between execution phases, acceptance, extract of ABC and organisational public presentation. The following subdivision the deduction of the survey, and discusses about both theoretical and practical deductions. This is followed by the treatment on the survey ‘s possible restrictions. For get the better ofing such restrictions, several suggestions are presented for future research. Finally, in the last subdivision, decision on the overall findings is presented.6.1. Technological factors and ABC1 ) Degree of information engineering quality ( IT ) : Hypothesis one that predicted the positive consequence of IT on three positions of ABC was non supported. IT did non significantly affect the execution phases, and extract ABC. Furthermore, it was found that IT to be negatively related to ABC acceptance. As reference in old chapters, acceptance has been the chief event in ABC surveies. In this survey that ABC execution was considered as the seven phases procedure, ABC adoptive parent was defined as a house who meet at least phases 4 or supra. It means the ABC acceptance is vary from ‘plan to follow ABC ‘ to ‘ABC have adopted ‘ . The consequence indicates the negative consequence of IT on ABC acceptance. This determination is considered with survey by Krumwide ( 1998b ) who find that high degree of information system ( IT ) may force houses to reject ABC before following. She argued that houses in high information system quality that are satisfied with information provided from bing system might be loath to put their resources in following ABC system. It seems that houses who have non reached the acceptance phase besides invest in a big sum of resource on IT. Possibly excessively much IT takes the focal point off from following ABC. These consequences suggest h ouses without high IT quality possibly more able to follow ABC. This survey used seven execution phases and defined extract ABC as the phase seven â€Å" Used extensively † . For analysing â€Å" extract ABC † merely ABC adoptive parent houses are included in the sample ( n = 33 ) . In the phase seven, ABC information is used outside the accounting section for determination devising. This phase is frequently cited as an of import end or ABC success. However, accomplishing this end can be hard ; some research workers believed that organisational factors have consequence on extract ABC more than the other factors ( e.g. , Shields, 1995 ; Krumwiede, 1998b ) . The IT did non play important function for houses to travel higher execution phases of ABC and accomplishing infuse ABC. Besides this consequence is non congruity with of Krumwiede ( 1998b ) who find positive consequence of IT on extract ABC, it seems the comparatively little sample size for the extract analysis failed IT playing important functions. 2 ) Degree of merchandise diverseness ( DIVER ) : In this survey DIVER relates to the assortment of merchandises that are manufactured by a house. H ( 2 ) provinces that degree of merchandise diverseness has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract. Hypothesis ( 1 ) was partly supported and the consequences suggest that there is a positive and important consequence of DIVER on ABC execution and ABC acceptance, but grounds shows DIVER did non significantly affect ABC extract. This suggests that as merchandise diverseness is high, the houses make greater following ABC and besides they are motivated to run into higher phase of ABC execution. These happening supported by many research workers ( e.g. , Bjornenak 1997 ; Clarke et al. , 1999 ; Krumwiede, 1998b ; Cagwin and Bouwman, 2002 ; Brown et al. , 2004 ) . They believed that high degree of merchandise diverseness increase the demand of more accurate costing systems which is a primary ground for following a new bing system such as ABC. This is what Cagwin and Bouwman ( 2002 ) where they argued that traditional cost systems has some failing ( e.g. , distorted the cost of merchandises ) and this failing in high degree of DIVER will be addition. The consequence suggests that merchandise diverseness increased the houses are more likely to utilizing ABC system. So for get the better ofing this failing the houses that produce more than five merchandises tend to be more likely to utilize ABC than houses with fewe r products.. DIVER does non play an of import function in extract ABC. This determination is contestant with Krumwiede ( 1998b ) found similar consequence. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) suggest that organisational factors are more of import than technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by other variables. Furthermore, possibly the comparatively little sample size for the extract analysis failed DIVER playing important functions. 3 ) Degree of operating expense ( OVER ) : The step of OVERE involved with the measuring of house ‘s cost construction and per centum of operating expense calculated and applied as a value of OVER. However, the descriptive statistic consequence ( table 5.15, p.190 ) shows in 52.7 % of houses, more than 24 % of entire cost is overhead, which is high degree of operating expense. These findings are rather similar to Xiong et Al. ( 2008 ) where they found that in Chinese fabrication houses the per centum of fabricating overhead disbursal have increased in recent decennaries. Furthermore, many research workers believed that the operating expenses allotment method in traditional costing system is non accurate, therefore the higher degree of overA ­head is the chief ground for altering the traditional costing system to new cost accounting systems such as ABC ( Narong, 2009 ; Xiong et al. , 2008 ) . H ( 3 ) that was antecedently expected a positive consequence of degree of operating expense on three positions of ABC is marginally supported. However, the determination shows mixes consequences and propose three different functions for relationships between OVER and execution phases, acceptance, and extract of ABC system. In execution phases, OVER is non an of import factor finding execution phases. In ABC acceptance, OVER positively influence the ABC acceptance. Furthermore OVER effects extract of ABC negatively. Kaplan ( 1991 ) believed that the overhead allotment system falsify the cost in traditional costing systems. The positive consequence of OVER on ABC acceptance is consistent with many research workers ( e.g. , Brent, 1992 ; Sohal and Chung, 1998 ; Wynder, 2008 ; Cagwin and Bouwman, 2002 ; Foster and Swenson, 1997 ) . The consequence suggested the houses with high OVER are more likely to follow ABC. Krumwiede ( 1998a ) argued that in low degree of overhead cost is a lower potency for cost deformations, and in this status, the benefits of ABC may be limited. In high degree of operating expense, potency for cost deformations is high. ABC may cut down merchandise cost deformations well ; nevertheless, this status might force houses to follow ABC system. In contrast houses with low OVER are more likely to finish acceptance procedure and meeting extract ABC. Besides this consequence is non congruence with of with Krumwiede ( 1998b ) who found that OVER does non impact extract ABC, is congruity with many research workers who found that the major trouble faced by following ABC successfully was finding of cost drivers and developing an activity lexicon ( e.g. , Khalid, 2005 ; Anand et al. , 2005 ) . They indicate that the higher the grade of OVER, the higher trouble is for happening cost drivers is. So it seems the troubles for happening accurate cost driver within acceptance phases hinder the houses to make extract ABC ( last phase ) . However, the determination shows mixes consequences for OVER and propose three different functions of OVER on three positions of ABC. This determination contestant by the invention theory that indicated a variable may hold different consequence on different phases ( Cooper and Zmud, 1990 ) . The overall consequence for over indicate the effects of OVER on three positions of ABC are changed.6.2. Environmental factors and ABC1 ) Perceived environmental uncertainness ( PEU ) : From expletory factor analysis for PEU, three constituent factors were extracted: â€Å" perceived environmental uncertainty-industrial † ( PEU-IND ) , â€Å" perceived environmental uncertainty-financial † ( PEU-FIN ) , â€Å" perceived environmental uncertainty-economical † ( PEU-ECO ) . Three dimensions of PEU measuring are based on gauging the predictability in many facets included: house ‘s providers, rivals, clients, financial/capital markets, authorities regulative, labour brother hoods, and economic sciences, politics/technology. As shows by the descriptive statistic ( table 5.17, p.191 ) PEU in all factors have average tonss above 3.00. It means the economical activities of Iran are surrounded by high degree of sensed environment uncertainness ( PEU ) . In this status the houses may non be able to foretell future easy therefore impede them to implement ABC or other new advanced accounting system. Hypothesis 4 that provinces that PEU has a negative consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is marginally supported. From three dimensions of PEU merely PEU-FIN affects negatively ABC execution, all three dimensions of PEU negatively affect ABC acceptance. Furthermore, PEU-FIN affects positively ABC extract. As expected, PEU appears to play a major function in the acceptance ABC. There are negative and important relationships between all three dimensions of PEU and ABC acceptance, bespeaking the lower the grade of PEU, the higher purpose for following ABC is. Besides this consequence is inconsistent with of Anderson ( 1995 ) where found that environmental uncertainness promotes ABC acceptance, is consistent with Jusoh ( 2008 ) who found PEU negatively affect Balanced Scorecard Measures ( BSC ) use. Although the relationships between environmental uncertainness and the execution phases, acceptance, and extract ABC have non tested in the study surveies before, the extent of literature in other cost invention system ( e.g. , mark costing and balanced scorecard ) and direction accounting systems ( MAS ) supported these relationships ( e.g. , Gul, 1991 ; Lat and Hassel 1998 ; Jusoh, 2008 ; Chenhall and Morris, 1993 ; Hussain, 2003 Ax et al. , ( 2008 ) . The common decision of these surveies is that when the environmental uncertainness is considered high, directors holding less entree to information needed to do determinations and can non delegate chances to the results of the determinations. It seems under unsure conditions, director ( possibly for cut downing the hazard of the altering system ) does non supply resources for implementing new invention system such as ABC. The low rate of utilizing ABC in Iran ( 6.91 % ) may explicate with this determination. In contrast, merely one PEU declines, PEU-FIN positively affect ABC extract. This consequence indicated that after houses adopt ABC system, the higher PEU-FIN motivates them to finish the execution procedure and involve to last phase ( used extensively ) or concluding end. PEU-FIN related to predictability of financial/capital markets aspect, it seems in unsure environment fiscal resources are instable therefore ; steadfast collapsible shelter to rapidly make the concluding end of execution procedure, if they wait the cost might increase dramatically. Furthermore, these houses need to utilize ABC as chief system cost accounting system to better their cost accounting information. These acquiring consequences are consistent with Anderson ( 1995 ) who indicated that environmental uncertainness promotes ABC. Furthermore, more late Ax et Al. ( 2008 ) found that the execution of mark costing was correlated with the degree of PEU. The overall determination indicates from three decline of PEU, PEU-FIN has important consequence on three on three positions of ABC. However, an of import determination of this survey is that PEU-FIN is besides associated with ABC extract. There is important consequence with merely one decline of PEU on extract ABC. — Some pervious research workers propose that organisational factors ( e.g. , house size, preparation, and direction support ) may impact the extract ABC procedure more than the technological and environmental variables ( e.g. , Shields, 1995 ; Cooper and Zmud 1990 ; Krumwiede, 1996 ) . 2 ) Degree of competition ( COMPT ) : Competition refers to the grade of competition a house faces in a peculiar market. Hypothesis 5 which predicted the positive consequence of COMPET on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is partly supported. The COMPET positively affect execution phases and acceptance but COMPET is non an of import factor finding extract ABC. Malmi ( 1999 ) argued that competition influences the demand of accurate cost accounting information. The incorrect cost information in extremely competitory industries errors made, these errors may work by rivals instantly. Furthermore, Anderson and Young ( 1999 ) believed that in extremely competitory status, houses focus on sale monetary value and cost decrease. They argued that in this status new cost informations such as ABC are most valuable. Furthermore ABC may supply accurate and clear information that may assist tauten to cut down the cost. The determination that COMPET positively affect execution phases and acceptance quit similar to study consequence conducted by Cagwin and Bouwman ( 2002 ) who found that non-competitive state of affairss such as monopoly can take to utilize traditional cost accounting than with ABC. Furthermore, Anderson ( 1995 ) found competition played an of import function in conveying cost systems under direction review and improved the hunt for happe ning new cost direction attacks so high degree of competition encourage houses to follow ABC. In contrast, COMPET is non an of import factor finding extract ABC. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) believed that organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed COMPET playing important functions. 3 ) Business scheme: the accounting literature suggests that houses use peculiar accounting system, is depending on which scheme they adopt. Gosselin ( 1997 ) asserted that Miles and Snow ‘s typology is more appropriate for analyzing the issue of invention direction accounting systems such as ABC. This survey examined the grade to which houses emphasize each of the concern scheme types proposed by Miles and Snow ( 1978 ) who identified four strategic types of organisations harmonizing to the rate of alteration merchandises and markets: prospectors ( STRA-P ) , guardians ( STRA-D ) , analysers ( STRA-A ) , and reactors ( STRA-R ) . Prospectors are characterized by their dynamism in seeking market chances. Defenders have a scheme which is the polar antonym from prospectors they operate within a narrow product-market sphere characterized by high production volume and low merchandise diverseness. Analyzers stand between these two classs, sharing features of both prospectors and gua rdians. Reactors do non follow a witting scheme. As shows by the descriptive statistic ( see table 5.18, p.192 ) , most houses ( 32.4 ) adopt reactor scheme, prospector scheme is least adopted by houses ( 19.1 % ) . Hypothesis 6 ( H6 ) suggested that prospectors are more likely to be ( a ) in higher phases of ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser. H ( 6 ) is non supported. Although houses who adopt ABC employ a peculiar scheme, face-to-face with expected, analysers are more likely to be in higher phases of ABC execution and ABC adoptive parents Furthermore result indicated that extract ABC does non use a peculiar scheme. Although, the consequence did support hypothesis related to concern scheme, it shows analyser scheme with sharing advantages of both prospector and guardian is the best type of scheme to follow ABC and to travel to higher ABC execution. It seems in unsure environment that Persian houses faced, analysers houses have more tolerance and they can foretell necessary elements to do ABC acceptance determination, and to travel to higher ABC execution phases. These important determination is consistent with a statistical survey conducted by Bhimani et Al. ( 2005 ) where they found that scheme influenced the determination to see ABCM, scheme influenced the success of ABCM execution They asserted that houses will put more accent on peculiar accounting techniques or information, depending on which scheme they adopt. In contrast, the consequence indicated that for run intoing the last phase ( ABC extract phase ) houses no demand to use a peculiar scheme. This is what Moll ( 2005 ) found in her survey in that ABC user houses did non follow a peculiar scheme. As reference in old treatment, organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed STRA playing important functions.6.3. Organizational factors and ABC1 ) Firm size ( SIZE ) : Size is measured as the degree of one-year gross revenues gross of the respondent ‘s houses. H ( 8 ) that proposed SIZE has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract strongly supports. The consequences suggeste d the SIZE significantly affect execution phases, acceptance, and extract of ABC. As expected, the larger the company, the more likely it is to follow ABC, and wining to higher execution phases even last phase ( stage 7 extract phase ) . Larger companies may besides hold more resources to put for inventions like ABC. This determination is consistence with two statistical surveies by Krumwiede ( 1998b ) and Krumwiede and Suessmair, ( 2005 ) . Krumwiede ( 1998b ) found that SIZE was a important variable in the ABC acceptance analysis and Krumwiede and Suessmair ( 2005 ) found size positively affect extract and range to high degree of German cost accounting methods ( GPK ) . Bjornenak ( 1997 ) argued that big houses have the needed resources, such as clip, financess, and forces to finance the substructure and, hence, are more capable of following ABC. Additionally, big houses with economic sciences of graduated table are more likely to afford the execution of ABC. Further, harmonizing to Van Nguyen and Brooks ( 1997 ) larger houses are more likely to hold greater entree to the cognition of design and implement ABC. 2 ) Top direction support: ( TMSUP ) : Krumwiede ( 1996 ) asserted the top direction support have connexion with houses that have begun acceptance ABC, therefore it merely tested for extract analysis together with both other technological and environmental factors. H ( 9 ) that stated top direction support has a positive consequence on ABC extract is strongly supported. The literature has identified that if top direction support the ABC, the hazard of the undertaking is reduced, entree to resources is increased and cut downing project uncertainness and thereby doing acceptance is easier ( e.g. Shields, 1995 ; Cooper et al. , 1992 ; Krumwiede, 1998b ; Brown et al. , 2004 ; Krumwiede and Suessmair, 2005 ; Melah and Nasir Ibrahim, 2006 ) . These important determination is consistent with a statistical survey conducted by Dosch and Wilson ( 2007 ) where they found that the most of import factors to ABC success was top direction support. Shields ( 1995 ) argued that the function of top di rectors ‘ support for ABC execution success is of import because can deny resources for acceptance an invention if they do non back up. Furthermore they can supply the political aid needed to actuate or force aside persons and alliances who resist the invention if they support. 3 ) Degree of preparation ( TRAIN ) : Because the Level of developing have connexion with houses that have begun acceptance ABC, it is non considered for the early acceptance ABC, and they merely tested for extract analysis together with other factors. Hypothesis 10 that asserted preparation has a positive consequence on ABC extract is non supported. The deficiency of significance for consequence of preparation on ABC extract is besides surprising. The determination that quit similar to study consequence conducted by Maelah and Nasir Ibrahim ( 2006 ) who did non happen found important influence of preparation on AB. Furthermore, Krumwiede ( 1998b ) found a negative consequence of train on ABC extract It seems the deficiency of significance for relationship between preparation and extract ABC is related to little sample size for the extract analysis ( n = 33 ) . Furthermore, from this little sample, more houses ( n = 20 ) houses are at the initial phase of ABC acceptance. Therefore, the preparation in relation to ABC was non looking as an of import factor among these organisations.6.4 Changes the consequence of contextual factorHypothesis 7 ( H7 ) stated that the consequence of these contextual factors: degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, degree of competition, concern scheme, and steadfast size alteration in ABC execution phases. Consequence shows ( see table5.31, p.210 ) from 7 variable merely 2 variable ( SIZE and STRA-A ) have same consequence on the ABC execution phases and the H ( 7 ) partly supported. This determination besides is consistency with many ABC surveies ( e.g. , Anderson, 1995 ; Krumwiede, 1998b ; Gosselin, 1997 ) which found that the consequence of selected factors vary from phase to present. Although they use a different phase theoretical account and different factors, they found same consequence that different factors associated with the different phases. Furthermore, this determination is consistency with information systems ( IS ) invention theory ( Kwon and Zmud, 1987 ) which widely accepted by the most of ABC research workers. The theory suggested that alteration occur in phases and grade of importance for each contextual factor is differ in several ABC execution phases.6.5 Organizational public presentationTwo types of public presentation steps are typically used to measure a house ‘s public presentation: fiscal and non fiscal steps. Hussain ( 2003 ) asserted multidimensional public presentation steps improve the public presentation measuring. 1 ) Financial public presentation ( PER-FIN ) : Hypothesis 11 that proposed houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of fiscal public presentation than non infuser houses. This is what Cagwin and Bouwman ( 2002 ) found in their survey in that positive relationship between ABC acceptance and betterment their fiscal public presentation. 1 ) Non fiscal public presentation ( PER-NFIN ) : Hypothesis 12 that asserted houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of non fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of non fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of non fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of non fiscal public presentation than non infuser houses. This important determination is consistent with a statistical survey conducted by Kennedy and Affleck-Graves ( 2001 ) where they found that the ABC acceptance significantly improves organisational public presentation including fiscal and non fiscal public presentation. Furthermore, Cooper et Al. ( 1992 ) argue that â€Å" the end of ABC is to increase net incomes, non to obtain more accurate costs † . Damanpour ( 1987 ) believed that directors are involved to the issue of bettering their organisational public presentation by following inventions. Cooper and Kaplan ( 1991 ) believed that ABC analysis enable directors to understand the beginnings of cost variableness and shows actions they can take to cut down demands on their organisational resources. Gering ( 1999 ) argued that activity-based costing by concentrating on which client or merchandise is profitable can better public presentation. Cagwin and Bouwman ( 2002 ) argued that steps of success of ABC related to better fiscal public presentation. Some research workers named extract ABC as an ABC success while acceptance is means apply ABC and get down point for implementing ABC. Meanwhile, proving ABC extract shows the clear imagination of ABC acceptance success. Sing the benefits of ABC, nevertheless, are most of import groundss which indicated that ABC user increased net incomes and obtained more public presentation. Some benefits which ABC research workers found as follow: more able to mensurate cost accurately, better apprehension of merchandise costing, and develop public presentation measurings ( Kiani and Sangeladjiai, 2003 ; Khalid, 2005 ) , better understanding for cost decrease chances, and improves managerial determination and besides proviso of better cost control, higher degrees of satisfaction with their organisations bing system ( Moll, 2005 ; Brent 1992 ) , bettering the truth of cost measured for different merchandises and services by more accurately delegating direct cost, utility of cost information for det ermination ( Clausen, 2002 ; Cooper and Kaplan, 1992 ) , Supplying a dependable indicant of long-term variable merchandise cost which is peculiarly relevant to, managerial decision-making at a strategic degree ( Sohal and Chung, 1998 ) .6.6. Deductions of the surveyThe findings of this survey have both practical and theoretical deductions. Attewell ( 1992 ) observed that most statistical surveies on inventions have used two distinguishable positions for analysis: acceptance and extract. But this survey effort utilizing one more distinguishable position for analysis: execution phases.6.6.1. Theoretical deductionsAt the degree of theory, the primary relevancy lies in its scrutiny in three distinguishable positions: execution phases, acceptance, and extract of ABC. This survey attempts to lend to the theoretical organic structure of cognition in four Fieldss. In the file of cost accountings invention, the determination can explicate utilizing ABC as an of import cost accounting invention. ABC introduced to get the better of failing of traditional cost accounting system. Although utilizing ABC demonstrates advantages and improves house ‘s public presentation ; degree of utilizing of this system is still lower than traditional 1. Besides the determination may explicate this paradox by demoing the negative consequence of some factors on ABC acceptance which are non under the directions control ( e.g. , environmental uncertainness ) or affect of some factors opposite what was antecedently expected ( e.g. , information engineering quality ) . The potency for direction accounting literature ( MAS ) to inform ABC execution research is highlighted by this survey. Mireover, this survey contributes to the accounting invention literature refering the combination consequence of certain contextual factors on execution phases, acceptance, and ext ract of ABC. Further, the chief part is conceptualisation of sensed environmental uncertainness ( PEU ) and its investigated consequence that indicated influences of PEU on execution phases, acceptance, and extract of activity-based costing ( ABC ) . This survey identified the PEU as a most of import determiner for making the acceptance and extract of ABC. In add-on, this survey contributes to the literature sing to applied multidimensional public presentation steps and trial difference of fiscal and non fiscal public presentation between adoptive parents / non adoptive parents, infusers / non infusers, and low execution phases / high phases groups. Furthermore, the survey contributes to the strategic direction literature with supplying groundss refering the designation and measuring of Miles and Snow ‘s scheme typology. Furthermore the determination can explicate that houses use peculiar accounting system, is depending on which scheme they adopt.6.6.2. Practical deductionsFrom the determination of this survey, there are deductions in four practical countries. First sing the ABC system designs, different contextual factors ( i.e. , technological, environmental, and organisational factors ) are tested to happen whether they affect acceptance, and extract ABC. The determination is shown technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , environmental factors ( e.g. , Uncertainty, competition, and scheme ) and organisational factors ( e.g. , size ) consequence the acceptance ABC. Furthermore, the consequences indicate the positive function for these full variables ex cept information engineering and uncertainness that affect ABC acceptance negatively. Furthermore, the consequence shows size, direction support, and uncertainty-financial positively affect extract ABC. Focus on factors that influence ABC acceptance and extract will supply utile flashiness for houses who are interested for using ABC. Based on the determination of this survey, organisations in high rate of positive ABC adoptive parents features are the good campaigners for following ABC. It seems these consequences may be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Organizations may desire to compare themselves on these factors to find how closely they make consecutive with following and infusing houses. Second, with respect to the regard of concern scheme use, the determination provides groundss that concern scheme is a cardinal component in the implementing and following ABC system. The determination indicated adoptive parents houses are following peculiar scheme. From Miles and Snow ( 1978 ) scheme typology, analyser are more likely to be in higher ABC execution phase and besides ABC acceptance. Based on the determination of this survey, houses that choose analyzer scheme analyser are good campaigners for following ABC. Thus these companies may be refering for utilizing ABC to develop their cost accounting system. Organizations may desire to compare themselves on scheme to find how closely they make consecutive with adopting houses. Third, the most of import determination of this survey is following and inculcating ABC system better both fiscal and non fiscal organisational public presentation. These consequences should be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Firms may actuate to following ABC to better their organisational public presentation. Furthermore, houses who are adopted ABC may better their cost accounting methods by extract ABC and accomplishing concluding end.6.7. RestrictionAs with any research, this survey has many restrictions that must be cited. The undermentioned restrictions are the most relevant. First, the pick of trying frame is old restrictions. This survey covers merely fabricating sectors selected from Tehran Stock Exchange ( TSE ) and consequences of the survey besides need to be generalized with cautiousness. There are any generalisations of the consequences to other sector ( e.g. , distribution, retail, services, transit, and others ) should be with cautiousness. In this instance future research should see other sectors such as service and non-profit sectors, authorities organisation in order to acquire better apprehension of the ABC system and its application. Further, the existent population of fabrication houses in whole Iran was non considered. In this instance, future research should look into across geographical parts in Iran to get the better of the restriction of little sample size. Second, the response rate was reasonably high at a degree of 44 % and t-test was performed to try forestalling this job. Gosselin ( 1995 ) believed that there is no manner to cognize for certain whether the non-respondents are different than the respondents. However, it can non reason that respondents are equal option for the whole population of fabrication listed on TSE. For future research suggested that uses both questionnaire study and instance survey methods to avoid this restriction. Third, questionnaire were use to obtain informations and focused for mensurating the respondents ‘ perceptual experiences. Therefore, the variable steps are more subjective than other possible types of information. For illustration in this survey the operating expense cost assumes as an independent variable and its measuring was more subjective, future research should put a greater concern for measuring variables and should utilize secondary informations for mensurating some variable such as house size, diverseness, operating expense and fiscal public presentation to order garnering nonsubjective informations. Next, the decision-making procedures are rather complex and likely related to extra factors which are non tested in this survey. Surveies are limited by a deficiency of other contextual factor. In this instance, future research should clear up the relationship between international PEU perceptual experience, entry manner scheme and ABC acceptance. Finally, a study attack enhances the external cogency of the findings, but for farther improved it should be better to carry on follow-up interviews if it been possible.6.8. DecisionActivity-based costing is the most of import accounting invention. It was developed for get the better ofing the merchandise cost deformation that caused by utilizing traditional costing system ( TCA ) , and research workers have agreed that ABC allocates overhead costs more accurately than TCA. In fact, the possible offered by the survey may good transcend the other accounting inventions. ABC has gained increasing public presentation and consciousness throughout the fabrication houses. Sing the benefits of ABC, empirical groundss show that ABC user increased net incomes and enhance organisational public presentation. In the current survey Logit analysis was used to prove the effects of several contextual factors on execution, acceptance and extract of ABC. These contextual factors were classified as technological, environmental, and organisational factors. Overall findings show the consequence of the technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , on execution, acceptance and extract is marginally supported. The overall consequence of environmental factors ( e.g. , Uncertainty, competition, and scheme ) on these three distinct positions of ABC is partly supported. Meanwhile, the overall consequence of organisational factors ( e.g. , size, direction support, and preparation ) is ABC is partly supported. Fur thermore, three interesting consequence of this survey were: The negative consequence of IT on acceptance ABC, The negative consequence of operating expense on extract ABC, and the positive consequence of uncertainty-financial on extract ABC Furthermore, this survey found the betterment of house ‘s public presentation in the acceptance and extract phase of ABC. The primary focal point of this work is non to develop new theatrical processs to follow ABC system and brow a 7 phases model from other research worker, but to research how this theoretical account would work when the environment and the factors combination are changed. Three theoretical accounts were developed to capture the consequence of certain factors on different phases of ABC. Adoption theoretical account look into the influences of contextual factors when ABC is used on occasion, while in extract theoretical account, ABC is used extensively. Furthermore, ABC execution phases model effort to happen the different consequence of this contextual factors on different phases. This survey follows the theory that used by most of ABC acceptance research, which is called information systems ( IS ) invention theory. ABC is defined as a direction accounting invention, and it is considered as an administrative invention ( versus technological invention ) .This survey is an invention research, tried to explicate execution procedure by utilizing a factor-based attack ( versus a eventuality attack ) . This survey found grounds that perceived environment uncertainness ( PEU ) plays an of import function in execution, acceptance, and extract phase of ABC. It is besides of import to observe Iran face with in unpredictable environment. The findings suggest that under unsure conditions, director does non supply resources for implementing new invention system such as ABC. The consequences besides provide grounds on the function ABC as an invention accounting systems to better fiscal and non fiscal public presentation.

Compare and Contrast Sherman Alexie and Frederick Douglass

Different Worlds Same Struggle Sherman Alexie and Frederick Douglass both grew up in different time periods, in different environments, and ultimately in different worlds. They both faced different struggles and had different successes, but in the end they weren’t really all that different. Although they grew up in different times they both had the same views on the importance of an education. They both saw education as freedom and as a sense of self-worth and though they achieved their education in different ways they both had a strong will and a strong sense of self-motivation.Frederick Douglass and Sherman Alexie both grew up in different times and environments. Frederick Douglass was born in 1818 and was raised on a plantation as a slave, Alexie was born in 1966 and was raised on an Indian reservation, but being raised in different worlds didn’t make either of their struggles any different or easier than the others. They both faced judgment and discrimination agains t their races. Due to their different races they were both considered stupid, illiterate, and were thought to doing nothing with their lives besides working on a plantation or becoming an alcoholic and drug addict.Getting out of those types of environments and doing better things than what they were thought to do was just one of the many things that motivated them into getting an education. Both men had different ways of achieving their education. Sherman Alexie had Superman, his dad, as a guide for him. Alexie watched his dad do better for himself and his family than what a typical Indian was supposed to do. Watching his father read and educate himself was Alexie’s initial motivation for him to want to get his education.Frederick Douglass was one step ahead of Alexie in the fact that he had street smarts. Douglass self-educated himself, he had no one to look up to or to help him. Douglass essentially used the system to gain his education. He not only tricked white boys into teaching him how to spell and write, but he also used his own master’s, who did not want him to have an education in the first place, tools to help him get an education. In ways Douglass was already very smart and had already beaten the system that put him down. No matter the ifferent ways of obtaining their education or the different environments they grew up in, both men wanted the freedom that education offered them and had the same self-motivation to get it. Education was the key to their freedom, and not just physical freedom but mental freedom. With their education they were able to escape and unlock the chains of judgments that held them back and were able to give them a sense of self-worth. People listened to them and cared what they had to say and they became strong men of education.Alexie mentioned his father as being his Superman, but the true Supermen are him and Douglass. No one gave them the self-motivation to get an education they did it on their own. No one co uld force them into wanting to do better for themselves, they had to want it for their selves and they did. Alexi and Douglass were different but similar in so many ways. They both grew up in very different times, but faced all the same hardships. The both achieved things in different ways but they both made the same types of differences for their lives and did better for themselves.They showed people that no matter what you may grow up with or deal with in life, you can make a difference for yourself. Be your own Superman like Douglass and Alexie. No one handed them the key to unlock their success they did that on their own, and they taught people they could only do that for themselves. They obtained self-worth and freedom by their motivation for education, and they are people to look up to today. Dear Professor Smith, I think my writing has become better as I have moved along through your class. I was surprised on how much more comfortable I was with my writing.I really enjoyed wr iting about this topic; I thought it was very interesting. I felt pretty good about my topic paragraphs. TEAL has helped me a lot, and I tried my best to incorporate TEAL in my writing of this paper. I also really enjoyed the links for the websites that you posted on blackboard; I made good use of those and thought they defiantly helped me out with writing this paper. The most frustrating part of my paper was my thesis. I have trouble trying to make a specific, non-obvious, and debatable thesis. I try hard to make a argumentative thesis, but I have a lot of trouble with that.For this essay I was trying to use the point-by-point method that you had shown us. I liked how that method worked and thought it was pretty easy. I felt as though I did good using the point-by-point method and thought it helped to keep my paper from jumping around everywhere. I would defiantly like insight on my thesis because I mostly had trouble with that. Putting all three of those elements into a thesis is really messing me up because I have never had to do that before. Any insight you can give on my paper would be great, I want to continue to keep improving with my writing. Thank you, Katie Holt

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The Microsoft Case - Assignment Example Market barriers influence the players in the market. Microsoft case developed an operating system that could not be used by other firms. Attempts by other firms to develop a system that would substitute products for Microsoft have been futile. This has limited the players in the market. Microsoft uses the market barrier to safeguard the profit of the corporation. The natural monopoly occurs when the startup cost for a particular business is quite high. The high start-up cost will lock firms or individuals from venturing into a specific line of business. The government may come in to regulate cases of natural monopoly because it aims at protecting its consumers. Natural monopoly may lead to deadweight loss to society. The case of Microsoft cooperation is not the natural monopoly because many firms are willing to get into the market but Microsoft has consistently produced operating systems that have made it difficult for the firms to penetrate the market. Â  A government monopoly is a case where cooperation owned by the government supplies the product in the market without competition. The demand curve slopes downward because of the relationship between quantity demanded and price of the products. Demand increases with a decrease in prices. Microsoft enjoys economies of scale due to the expansion it makes into the market. The price setting power lies in the hands of the firm that enjoys the monopoly. In this case, Microsoft enjoys monopoly pricing. When firms are in competition, market forces would act as the price marker. In conclusion, monopoly creates incomplete competition in the market.

Identify the various types and forms of child neglect, and discuss how Essay

Identify the various types and forms of child neglect, and discuss how they may influence delinquent behaviors in children - Essay Example of the child could lead to malnutrition and a general failure to thrive, serious infectious diseases and potential harm to the child in the form of cuts, bruises or burns that may occur when there is lack of supervision. When children are not receiving school education and training at the mandatory age they are subject to educational neglect and this could have damaging effects later in life as such children lack the basic skills for survival, quickly drop out of school and easily indulge in delinquent activities. Children suffer emotional neglect in homes where there is repeated spousal abuse, lack of affection and psychological care, allowing children to use drugs and other narcotics and constantly chiding the child saying that he is useless for anything. Such neglect could cause serious damage to their self-esteem and could also lead to suicidal tendencies. Medical neglect even when parents are educated and well employed could lead to poor overall health and complicate existing me dical problems of the child. All the above forms of neglect could result in potentially harmful consequences for the child and in many cases they encourage children to indulge in risky and violent activities (Perry, Colwell and Schick). Parental neglect of children has been found to be one of the most powerful predictors of juvenile delinquency. There have been several studies which have studied the link between parental support and monitoring and delinquency in children and all of them have concluded that a high rate of delinquency was observed among children who faced parental neglect, lack of parental supervision and care. The delinquent behavior ranged from skipping classes in school, drug abuse and indulging in violent and criminal activities. The low emotional attachment found between children and their neglectful parents was found to be a major factor that influenced delinquent behavior in these children. In addition the failure of parents to adequately spend time and monitor

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Cost of Operation - Research Paper Example The final factor that needs to be bought to one’s attention is flexibility which can be defined as the ability to support a change in business. If a company is not able to control these five operational performance objectives then clearly it won’t be an easy job for it to thrive in this already competitive industry. This essay discusses all these factors in relation to Airblue and gives a clear application of the five operational performance objectives to its business. I chose AirBlue for this assignment in view of the fact that it is one of the most renowned names when it comes to the airline industry and because I felt I would easily be able to explain the effect of these factors on its operations with sufficient detail. Airblue was launched in 2004 when the local market started witnessing an increased demand for high quality travel. The company’s ownership includes a group of top class investors with Mr. Tariq Chaudhary having a majority stake alongside holding the position of CEO and Chairman of the Board of Airblue. The company is registered as a private company and has its registered office in the famous towers of Islamabad Stock Exchange. The airliner has also successfully been able to obtain the IATA and ICAO airline designations. Currently it has a fleet of 14 Airbus A319 and A321 planes. Ever since its launch, the airliner has continually stretched out its operations and fleet in line with an ever escalating demand for the high quality flights it provides. Although initially it served only to customers travelling within Pakistan, the company has now expanded its operations by offering international flights to Manchester, Dubai, Abu Dhabi, Sharjah, Oman and Muscat. According to many market analysts, the focal reason for the airline’s success has been its provision for high quality travel at an

Mistakes from Pearl Harbor Essay Example | Topics and Well Written Essays - 2500 words

Mistakes from Pearl Harbor - Essay Example t is the hope of this author that a better and more complete understanding of each can be appreciated by utilizing the lens of the Japanese attack on Pearl Harbor as a focal point to identify the failures of US strategy in preparing for and responding to such an attack. Though hindsight is always perfect, it is through an examination of past failures that the current student and/or researcher can hope to gain a level of inference into the means by which prior failures have occurred and why they have taken place in the precise means by which they have. Accordingly, the principles to be analyzed are as follows: objective, offensive, mass, economy of force, maneuver, unity of command, security, surprise, and simplicity. The objective of the raid on Pearl Harbor was clear and evident. Due to the fact that Pearl Harbor represented the highest concentration of American naval power in the Pacific region, an attack on such a target would yield a high level of reward for the enemy in that it could cripple the American ability to project force into the Pacific theater and held the potential of reducing the United States involvement in the Pacific to such a level that it would not be able to counter Imperial Japan’s actions and acquisitions. As the United States Army describes, â€Å"the ultimate military purpose of war is the destruction of the enemy’s ability to fight and/or will to fight†1. As such, the attack on Pearl Harbor was a clear and definitively targeted operation that was meant to destroy American capability. As a function of such an obvious threat and the concentration of American power that Pearl Harbor represented, it should have been perennially within the minds of the American military leadership that Pearl Harbor and other concentrations of American power within the Pacific region, as well as the rest of the world at that time, should be safeguarded beyond any level of steps that had previously been taken. As a function of the clear and

Award Thank you letter Essay Example | Topics and Well Written Essays - 250 words

Award Thank you letter - Essay Example The scholarship has therefore revived my hopes of undertaking my course, establishing a stable and prominent career with a ‘well-established’ company besides being an entrepreneur. Because of the scholarship, I will be able to concentrate my studies instead of worrying about finances. The scholarship has therefore been a milestone in career dreams. I therefore thank the committee and the entire institution for offering me a chance to pursue my career goals. I pledge my total commitment to my studies and the organization’s interest in me. I will abide by the stipulated terms of the scholarship to avoid conflict of interest. This opportunity has also challenged and convinced me to be an instrumental member of the society through social responsibility. I have therefore purposed to contribute to future scholarship programs, through funding or service delivery. I thank you again for your generosity and support in my pursuit of

The value of the internet in an organisation Essay

The value of the internet in an organisation - Essay Example This paper will present detailed and comprehensive overview of the Internet with respect to different organizations. Internet mostly acknowledged basically â€Å"the Net,† the Internet is a universal structure of computer networks-a networks, in which users at any one computer can receive information from any other computer (as well as they can communicate straightforwardly to users at different computers in different locations). Nowadays, the Internet is a, supportive, public, self-financing facility available to hundreds of millions of users internationally. Actually, the Internet makes use of a part of the whole resources of the presently accessible public telecommunication networks. In principle, what differentiable the Internet its usage of a collection of protocols known as TCP/IP (Turban, Leidner, McLean, & Wetherbe, 2005, p. 71). The appearance and growth of the Internet has made business markets more workable and competitive than over before. With the Internet, every organization (small, medium, and large) in the world is potentially a local competitor. At the present, all the busi ness marketers understand that the Internet is a precious instrument or technology for extending reach to international markets and dealing customers in a superior way (Summers, Gardiner, Lamb, hair, & Mcdaniel, 2003, p. 67). Various features of the way individuals or organizations carry out their activities and survive in the twenty-first century will be measured via the huge web of electronic networks that was referred to normally as the information thruway however at the present is generally acknowledged as the Internet (Turban, Leidner, McLean, & Wetherbe, 2005). The Internet is a wide-reaching collection of networks that connects the millions of businesses, government agencies, educational institutions, and individuals (Shelly, Cashman, & Vermaat, 2005, pp. 11-12). More than one-half billion people all over the world

Research Activities Paper Example | Topics and Well Written Essays - 1750 words

Activities - Research Paper Example The journey through highly successful advertising practices and the obvious benefits attached of Aspirin, specifically Bayer Aspirin is one of note. Bayer AG according to the Bayer AG website was originally founded as, â€Å"The general partnership "Friedr. Bayer et comp." was founded on August 1, 1863 in Barmen - now a district of the city of Wuppertal - by dye salesman Friedrich Bayer (1825-1880) and master dyer Johann Friedrich Weskott (1821-1876). The object of the company was the manufacture and sale of synthetic dyestuffs.† (â€Å"Bayer AG† 1) Originally medicines were not something that this company desired to promote and it did quite well in the promotion of its synthetic dyes. Growing from three original employees to over 300 by the time it became a joint stock company. This rapid growth was almost directly attributable to the success and ability of its founders in marketing and advanced approaches to products. â€Å"Sterling Drug benefited from World War I. B ecause supplies of drugs from Germany were cut off by the Allied blockade, they set up the Winthrop Company to manufacture the active ingredients. After the war, Sterling acquired the American Bayer Company. They established a separate subsidiary, the Bayer Company, to market Bayer Aspirin† (â€Å"Sterling Drug, Inc.† 1). ... â€Å"Bayer AG transformed into a management holding company and the related hive-down of business operations into legally independent companies, the number of employees dropped from 36,010 at the beginning of 2003 to 590 on December 31, 2003.† (â€Å"Bayer AG (BAYRY)† 4). This reorganization reduced the direct workforce and enhanced the ability of the parent holding corporation to better separate assets as well as increase overall profitability. Aspirin was the result of massive efforts towards research within the original Bayer organization and in 1899 Aspirin ® was developed by Felix Hoffman and quickly became known as the drug of the century. According to Massachusetts Institute of Technology Lemelson program, Hoffman’s â€Å"miracle drug† was the result of solid research and hard work. On August 10, 1897, he succeeded with this endeavor: By combining acetylating salicylic acid with acetic acid, he created acetylsalicylic acid, or ASA, with the right characteristics for consumer use. The substance had the ability to relieve fever, pain and inflammation, all without upsetting the patient's stomach (â€Å"Aspirin† 1) Prior efforts had made this a difficult drug for people to use as it had irritated the stomach severely. Now it was able to be used regularly and did not cause the irritation to the stomach that had occurred before. The advertising behind this wonder drug also showed the desire of the manufacturers to promote it as in 1917 patents regarding the manufacture of this drug expired. In July 1916 a journal titled, The Pharmaceutical Era included the following information regarding the advertising campaign being conducted by The Bayer Company, Inc. This journal stated that, â€Å"The Bayer Company, Inc., which for some months past has

International Finance. Currency Momentum Strategies Essay

International Finance. Currency Momentum Strategies - Essay Example 2. Summary of the article Using time series data of more than 34 years, the paper has examined some important aspects of FX momentum. The article provides an in-depth analysis of the unsystematic and systematic risks, comparing different momentum strategies, describing the importance of transaction costs, sources for non-standard momentum, over and under reaction and the arbitrage limits. The paper has also researched in effect of business cycle risks on currency momentum. 2.1. Fundamentals According to Menkhoff et al (2011, p. 5-8), momentum strategy refers to the trading strategy where an investor seizes an opportunity to ride a rising or a falling trend of the currency market. The basic idea is that an investor will take a long position for a basket of currency that shows an increasing trending price or a short position that sees a decreasing price. Momentum trading is done with the belief that once a trend is established, it will continue in the same direction for some time befor e stabilising and then reducing. If one sells when the prices are showing a decreasing trend, then the trader is taking a short position and he wants to reduce the losses and exit the currency before it reaches the bottom. If the trader buys when the price is showing a rising trend, then he is taking a long position and by buying when the trend is rising, the investor can hope to make more profits since he hopes the price will continue to rise. In both cases of long and short position, there is an upward and a downward momentum. This principle holds true for the all types of trading markets such as stocks, bonds, property, commodity, bullion and other markets that sees volatility in the markets and traders make profits on an hourly basis by seizing and riding the opportunity trend (Menkhoff et al, 2011, p. 8). 2.2. Data and Portfolio formation While earlier studies have focussed on single time series currency, the research by Menkhoff et al (2011, p. 9-12) uses cross sectional curre ncy. This means the relations and momentums of 48 different currencies are considered. By considering a period of 34 years, one can see a better return variation over time for the currencies. This also allows better accounting for transaction cists and helps to understand the limits of arbitrage. Data were obtained from databases of Reuters and BBI for the spot and forward rates for end of month data. Total observations made were 9,043. 2.3. FX momentum Strategies Different test strategies were selected for the study. These are features currency momentum strategies, stability of strategies for out of sample tests, differences in trading rules, carry trades and currency momentum and long-term behaviour (Menkhoff, et al, 2011, p. 14-15). The strategies as reported by Menkhoff et al (2011, p. 15-26) showed different test behaviour, Momentum strategies provide high returns of 6-10% for holding durations of a month and then they reduce when the holding period is increased and profitabili ty comes from spot rate changes. By using different cross section of currencies, it is seen that gain decrease when a large cross section of currencies is selected. The authors run the tests to compare momentum of trading rules where three-benchmark averages cross over rules were used. These strategies showed profits of more than 5% with high annual Sharpe Ratios, however, there were variations in the returns. Hence, the relation of currency momentum to benchmark technical trading strategies is not close. It was also

Microfinance Is The Panacea For Gender Empowerment Essay

Microfinance Is The Panacea For Gender Empowerment - Essay Example However, donors and advocates of microfinance constantly over-exaggerate the power of microfinance and related assistance while at the same time disregarding critical and deeply embedded concerns that can be regarded as apparent to the intertwining setback of poverty and empowerment of women. The present wave of euphoria over microfinance overlooks the salient question: since a majority of women has been inducted into microenterprises, why is women’s empowerment still elusive? It is apparent that microfinance is hardly a panacea for gender empowerment; besides, microfinance has failed to triumph over overbearing patriarchal structures that propel subordination of women at either households and/or society level. The paper examines the assertion â€Å"microfinance is the panacea for gender empowerment†, the associated problems/concerns, and available proof and appreciates that micro lending plays a critical function in revolutionizing women’s economic empowerment; however, microfinance possesses the possibility of adversely affecting the general health of gender empowerment endeavours, especially if it exclusively spotlights the financial aspect of women’s empowerment. The paper discovers that there has been an exaggeration regarding the gender empowerment impact of microfinance. In practice, however, microfinance is only a step in the long road of empowering poor rural women and not a panacea for gender empowerment. ... Remarkably, the UN General Assembly adopted a resolution (A/60/210), recognizing the significance of microfinance in attaining the MDGs, outlining the significance of microfinance in attaining the MDGs, especially concerning goals 1 (reducing poverty) and goal 3 (revolving around gender parity and women’s empowerment). The accomplishment of some microlenders working with the poor, especially in Asia has put microlending high on the agenda of numerous development agencies. Numerous microfinance initiatives have been undertaken right from South America, to Asian and Africa, undoubtedly registering contrasting results (Onyuma and Shem 2005, p.199). Over the last two decades, microfinance initiatives have primarily been directed at poor women populations with the argument taking root on the question regarding whether microlending is, in essence, a decisive element to gender empowerment. This contest can be regarded as bordering west/south divide, and envelops theoretical analysis of studies touching on empowerment, especially on the link between microlending/microenterprise and gender empowerment that has constantly shaped microfinance discourse (Khandker 2005, p.263). The sociocultural landscape in target groups plays a critical function in shaping the results that can be derived from microenterprise projects and their relation to gender empowerment, rebutting one of the overriding hypotheses detailing that gender empowerment entails a routine result of micro lending (Mayoux 2002, p.77). In one phase of the continuum, proponents advance that microfinance bear constructive influences on aspects such as equality between genders, gender empowerment, and overall domestic/household wellbeing. In line with this thought, microfinance is considered as the

Letter Essay Example | Topics and Well Written Essays - 250 words

Letter - Essay Example I have had considerable experience as a Human Resource Associate from two leading companies in Saudi Arabia. It was a great experience for me to have worked in the Human Resources management wing in Sabco Company, Saudi Arabia in 2006-2007. My responsibilities in the company consisted of recruiting and staffing logistics, performance management and improvement of tracking systems, employee orientation, development, and training logistics and recordkeeping. I made sure that theses HR tasks are completed on time and to expectations in the company. I was also involved in human Resources management and marketing in STC Company, Saudi Arabia in 2008 -2009. My duties in the company included receiving calls and fax on a computer, making and cancelling appointments and explaining some information for the customers. These two years has improved my ability to effectively respond to and interact with all levels of organizational staff. I have also developed remarkable competencies that include excellent presentation/facilitation, organizational, analytical, interpersonal and written/oral communication skills. I am convinced that I possess considerable skills that are required for the job.

Teen Pregnancy in the United States Essay Example | Topics and Well Written Essays - 750 words

Teen Pregnancy in the United States - Essay Example The focus of the article then moves on to the steps that could be taken in order to ensure that this issue is dealt with in the most effective manner. It is seen that a multi-dimensional approach is necessary to find out the best solution to the problems related to teenage pregnancy in the United States. Not only there is the need for a more comprehensive educational plan, there is also the need to introduce programs that support the further education and the career of the adolescent mother. In addition, support is also necessary for the mother to understand how to raise the child. The article concludes by discussing the need for a combination of the programs so that there is a comprehensive method to prevent both teenage pregnancies and to support adolescent mothers. Adolescent pregnancy has become a social issue that attracts a very high level of attention because the United States has the highest rate of teen pregnancy among the industrialized countries. The rate of teen pregnancy in the US is almost double of that of Great Britain and over 10 times that of Japan (unc.edu, 2005). Therefore, it is no longer an issue that concerns just the teenager and the family, but it has become a social issue that has larger implications and repercussions that has the local and national impact. The peak period for teenage pregnancies was during the early 1990s when the teenage birth rate was over 60 births per 1000 women. Over a period, this rate has come down slowly. During 2006, this number reduced to 41.9 births per 1000 women (guttmacher.org, 2006). Researchers feel that there are two main reasons for this high rate of teenage pregnancy. One is that the age of menarche is now much lower than what it has been before. This results in an increase in sexual activity without the awareness of its consequences at a much earlier age, resulting in teenage pregnancy (Kaplowitz, 2006).

Examine the extent to which success in attracting tourists to a Essay

Examine the extent to which success in attracting tourists to a destination is less the product of public sector development str - Essay Example Tourism organizations’ managers in private and public organizations need to be well informed strong understanding and command of consumer behaviour as the growth of this industry highly depends on consumer behaviour. In addition to this, commercial interest also needs to be considered in order to develop tourism strategies. What public sector development strategies are typically used to encourage tourism? The public sector organizations introduce several development strategies in order to encourage the tourism. First of all, the public sector organizations generally formalize the tourism industry engagement programs and activities. In these programmes, the organizations invite the board and industry members to discuss over the strategy development process. Globalization and technological revolution is motivating the public sector organizations to target potential customers through online marketing and promotional strategies (Hall and Page, 2006, pp.96-117). Each and every publ ic sector organization is developing attracting website that can provide entire information about the destinations, events and package price to the target customers. In addition to this, sustainable and green strategy development process is helping these organizations to attain sustainable industry growth (Elliot, 1997, pp.31-37). Several unique customer awareness and brand promotional strategies have been adopted by the organizations to develop potential client base. However, the public sector organizations mainly focus on the sustainable practices and operational strategies. What public sector development strategies have been successful/ effective? Why? Promotion and marketing activities through online media networks have been successful. In addition to this, sustainable planning and strategy development process is motivating more number of customers (Hall and Jenkins, 1995, p.19-31). Major limitation is the lack of commercial interest in the developed strategies. In addition to t his, limited stakeholder engagement activity during strategy development process can make it difficult for the organizations to meet corporate objectives and business goals. What are the limitations? Golf tourism can be considered under sports tourism sector. Golf is considered as one of the most attractive and significant sport tourism activity that can contribute effectively to the economic and social welfare of the destination. This sport is becoming popular among the people of several developed and developing countries around the globe (Priestley, 2006, pp.170-178). Looking into these favourable aspects and environment, public sector and private sector organizations are collaboratively developing strategies in order to maximize profitability (Jeffries, 2001, pp.19-27). The collaboration of private and public sector organization is highly required in the strategy development process. Generally, public sector organizations motivate the private organizations to follow the legal pol icies in business policies On the other hand, private sector organizations focus on particular commercial interests and consumer behaviour. It is important to develop customer oriented business strategies in golf tourism. The number of golf lovers is increasing significantly around the globe. The public organizations generally take care of the policy development proc