Critically evaluate budgeting as a tool for planning and control Essay

Critically evaluate budgeting as a tool for planning and control - Essay Example According to them, not only is budgeting a time consuming undertaking, it also is prone to manipulation by the management. Proponents of the budgeting process hold that it is only through budgeting process that firms can achieve proper financial planning. Despite having its advantages, budgeting has its disadvantages too. This paper aims at evaluating the pros and cons of budgeting, with reference to previous research done by different authors. Libby & Lindsay agree that budgeting has its own advantages and disadvantages. According to Libby and Lindsay, most organizations find budgeting as an important key in managing their control systems. Budgeting plays a number of major roles to the management in fulfilling their managerial roles in an organization. Through budgeting, coordination, communication, as well as performance evaluation of an organization is possible. Consistently, and over a long time, external evaluators have used the budget as a measure of organizational performance. The ability of the organization to meet its budgetary commitments determines the organization’s performance. Although in some regions, budgeting has lost meaning, in others, such as North America, it is still a very important element of management control. While many financial experts agree on the need for adopting better budgeting methods, organizations believe that budgeting is an internal process, developed by the individual organization and the management. The fact that budgets are a means of communicating in the organization, and ensuring coordination within the organization makes the budget a very important managerial element. Therefore, organizations cannot do away with them completely. Internal as well as external communication of an organization is an important element of organizational success. Although some managers believe that budgeting is an outdated process, there are organizations that attribute their performance to their budgeting process. Libby & Lindsay (2 007, p. 48) suggests that the efficiency of budgets to an organization in achieving its goals and objectives determines the perception of the budgeting process to an organization. Some believe that budgeting is a normal process, with little or no significance ion the performance of the organization. on the other hand, there are some that believe that without budgeting, achieving organizational goals and performance is unlikely. Therefore, it is the duty of the management to determine the contribution of budgeting to its organization’s goals. Vaznoniene & Stonciuviene (2012, p. 158) argue that budgets play a big role not only in the harmonization of business activities and enhancing cooperation between business units, but also in the delegation of duties and allocation of incurred expenses. According to Vaznoniene & Stonciuviene (2012, p. 160), while some of the organizations believe that budgets only act as a means of evaluating staff performance, they also act in supporting internal control systems of the organization. Jehle does not believe that budgeting as a process has lost its significance altogether. Despite the challenges that it faces, it remains a key factor in the success of the organization. Jehle argues that good managers know the advantages of having a good budget, which is not just consolidating the numbers (1999, p. 56). A good budget according to him is a roadmap, which can guide the company to achieving a competitive advantage. Since

All Quiet On The Western Front Themes :: essays research papers

1) The Destructiveness of War A major theme, not only on lives and property, but also on the human spirit. Men are subject to physical torment-eyes are blinded, limbs are blown off, blood flows everywhere, and innocent men die in agony. When soldiers take shelter in the graveyard, bombs explode all around them, the living hide in coffins and the dead are thrown from their graves. The destructive power is so great that even the fundamental differences between life and death become blurred. The impact of war on the spirit is subtle. They find themselves less able to returrn to civilian life- friends die all around them. 2) The Lost Generation This theme is an offshoot of the destructiveness of war. Paul's generation grew up too fast, its perceptins of life grossly distorted by the horror or war. The youthful idealism that might someday have blossomed into constructive maturity has been nipped in the bud. Unlike earlier generations, Paul can never again hope to find comfort and inspiration in the hollow rhetoric of politicians and generals. The war has shattered their illusions. Their innocence is gone, and only in aimless skepticism is left to fill the void. 3) Comraderie The theme of comraderie occurs constantly in the novel. The comraderie that exists in Paul's company keeps them from being driven insane by the horrors all around them. In a sense, the comraderie among Paul's friends can be seen as a last desperate clinging to the innocence of youth. These young men were transported almost directly to the battlefield from the schoolyard. The adolescent pranks of Paul and his classmates can be seen in their "adult" behavior, as in their attack on Himmelstoss. If the social responses of Paul adn his friends seem at time childish, it is essential to remember that these are young men whose experience of life took them directly to the barracks from the classroom. If they seem immature, it may be because they weren't given the chance to grow up normally. The best example of this theme os when Kat and Paul shared their roasted goose with Kropp and Tjaden. They were taking care of each other. 4) Alienation The theme of alienation develops as the novel progresses. At first, Paul and his friends still behave as if their lives will someday return to normal. In the middle of the book, Paul goes home on leave, only to discover that his real home is now with his friends on the front.

My Studying Experience Essay

Whenever I set my mind to work on a variety of things, I place sufficient importance to each of them and adequately accomplish all of them with strict perseverance. My transcript shows that I have taken several courses in advance and achieved high scores in them. I selected many courses that though are not directly related to my major, are fine sources of knowledge where I was able to learn great lessons. My overall grades are not perfect, but it is worth noting that I earned outstanding 4.0s in all the major courses I had taken. It is also significant to see that I took these major courses in advance. I consider my accomplishment valuable because overcoming difficulties in the achievement of relevant knowledge is a foremost necessity in discovering outcomes when I become a researcher. I took a two semester junior course in both ‘Introduction to Electromagnetism’ and ‘Engineering Electromagnetics’ during my freshman and sophomore years and acquired â€Å"A†s on both courses. When I was a sophomore, I also obtained an ‘A’ taking ‘Introduction to Quantum and Optical Electronics’ which was actually a junior level course in the engineering department. Furthermore, my interest in lasers led me to take a senior course on lasers where I also gained an ‘A’. These accomplishments gave me not only high scores but also fulfillment with respect to my intellectual curiosity. I developed an ability of finding problems and solving them without adequate background knowledge. As a result, I was awarded scholarships almost every semester. However, my interest wasn’t solely on major course work. I took classes such as ‘History of Western Art’, ‘Nation and Art’, ‘Philosophical understanding of science and technology’ and the like. I especially enjoyed the art related classes. In ‘Nation and Art’, I presented about Paik Nam Jun who was the renowned founder of video art. I was encouraged because the professor, the first person in Korea who obtained a Ph.D. for Korean art philosophy, highly appreciated my work. She so impressed that she asked me for an additional term paper for her future lecture. She gave me the highest score even among the art majors in the class. In my studies, I was impressed with the fact that artists also considered deeply about the notions in physics. For example, Velasquez and Picasso dealt with both space and time together in their art pieces as Einstein did in his theory of Relativity. In conclusion, I feel proud of my accomplishments in both major and non-major activities. During the two and a half years that I spent in the university, I tried to achieve academically with diversity. Pursuing a variety of interests with great passion, I learned many significant things. I realized that by choosing my unusual curriculum, I occasionally understood concepts in physics differently from others. For example, the concept of ‘beauty’ which I learned in art somehow helped me understand the structure in physics. I believe I could widen my experience even further by studying in UC Berkeley.

Language and Memory Paper - 1329 Words

Language and Memory Paper Donnell M. Thomas University of Phoenix PSYCH 560/ Cognitive Psychology Dr. Kristi Collins-Johns 15th August 2010 Language and Memory Paper Introduction Language is important to the way we communicate. Semantic memory is acquired over the years and is vital to language. Language becomes second nature when we already know what, when and how to say something. We form sentences, phrases, paragraphs by planning what we say and how we will say it. Most people believe that when we speak, it is without thought and is done unconsciously. However, in this paper I will seek to explain the relationship between semantic memory and language production. Explain the nature and function of semantic memory†¦show more content†¦For every action, there is a reason for it. We have to appreciate our cognitive processes and continuing to understand how they work and what goes into making them work is so rewarding. Analyze the basic functions of language Pinker (1994c) esteems language as â€Å"the jewel in the crown of cognition.† Language serves the purpose of communicating or revealing our cognitive processes. The beautiful thing about language is that it is one of most â€Å"complex and valuable aspect of cognition† (Robinson-Riegler amp; Robinson-Riegler, 2008). Babies are able to learn language and sometime understand the language before they can speak it. There are different types of languages: sign language, English, Spanish, Dutch, French, Braille. All of these are ways that people communicate with one another depending on their culture and mental/physical circumstances (deaf, blind). One characteristic of language is that everything we refer to is symbolized by a word. The way we put words in a sentence and combine them to make sense, would conclude that we have a basic understanding of what role words play in a sentence (noun, verb, pronoun). We would not know this if not through language. Through language we are able to speak, write, read and understand. As Robinson-Riegler (2008) brings out, all the words a person knows comprise their mental lexicon and is a part of our semantic memory. When we talk about language, we also shouldShow MoreRelatedChildren And Adults With Foreign Word Learning1593 Words   |  7 PagesAbstract This paper discusses the previous research on second language learning in children and adults. It first discusses the differences in language learning among children and adults in regards to the central period hypothesis. This hypothesis suggests that children are able to acquire language faster at an earlier age rather than beginning later in life. 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