Taxation Essay Example | Topics and Well Written Essays - 500 words - 2

Tax collection - Essay Example Notwithstanding, this must be conceivable if the general population partake in subsidizing the state so as to buy vital weapons and furthermore utilize the disciplinary powers. The advantage delighted in by people in general regarding administrations because of their duty commitment is vast. It is; consequently, fitting to propose that Chancellor Osborne is correct when he transfers the state’s discerning of tax avoidance. The Shaban Mahamood of Shadow exchequer secretary, remarks on the condition of living being higher than the standard desire. From his remarks, obviously, Shaban anticipates that the state should make the typical cost for basic items to that level where every one of the residents living United Kingdom can manage. He has held the state at recover for not assuming its job in lessening the typical cost for basic items to its overall population. Shaban’s remarks unmistakably demonstrate that the state at that point has all the rights to request and even sp ot criminal accusations to individuals dodging tax assessment. The explanation for the help of the state is that, it might be in a situation to offer the so said types of assistance if the open assumes its legitimate job of making good on charges (Davidson 2011). seaward has been contrasted with a criminal demonstration. The state has even gone further to define approaches that qualities the taxman. Moreover, the individuals who readily furnish the state with data in regards to the avoidance of expense by others will be remunerated largely. Just as this isn't sufficient, the UK state has vowed to help out the remainder of nations that are battling tax avoidance. In the new criminal act focusing on the assessment dodgers, the state has included harsher discipline, longer prison terms and twofold installment of the sidestepped charges. Besides, the state keeps on citing the measure of recuperated burdens in the previous two state spending years. As was of rubberstamping the quintessence of making good on charges, the government official has likewise utilized the issue in their battles. It is obvious from

Sarbanes Oxley Act Essay Example | Topics and Well Written Essays - 1000 words - 1

Sarbanes Oxley Act - Essay Example porting, informant arrangement, interior strategies on official credits and remuneration and outside inspector freedom can positively affect the charitable element as it creates to safeguard and, even, improve the trust and certainty people in general and its locale have on its philanthropic exercises. Independent companies, then again, have brought up the restrictive expenses of executing the SOX prerequisites and that the advantages got from actualizing these necessities are considerably less than these expenses. Be that as it may, there is additionally positive effect of SOX prerequisites on private ventures. Entrepreneurs who receive the SOX prerequisites may locate their upper hand expanding, simpler access to new capital or credits, increasingly effective treatment of family-related administration issues and an expanded chance to discourage, find and manage misrepresentation. With the different bookkeeping and corporate embarrassments that amazed and stunned the entire business world, the controllers, the partners and the private segment, when all is said in done, are on the whole clamoring for more straightforwardness and responsibility, just as a progressively moral method of directing organizations, for the different elements. The death of the Sarbanes Oxley Act is seen as a significant advance towards the improvement of these viewpoints. The SOX is equipped towards the freely recorded, as a rule enormous, organizations because of their huge effect on the economy (when all is said in done) and their partners (specifically). In any case, it is additionally advantageous to take note of that, as indicated by Cynthia Reaves (n.d.), a specialist in the zones of duty absolved association law, the â€Å"inappropriate money related administration practices† that were available in a large portion of the organizations involved in these embarrassments may likewise happen in philanthropic substances. McGladrey and Pullen, Certified Public Accountants (n.d.) additionally called attention to that not-for-profit elements â€Å"interact with or sway a huge bit of the population†. In view of these, it tends to be construed that the SOX additionally has an

Its alive! COLUMBIA UNIVERSITY - SIPA Admissions Blog

Its alive! COLUMBIA UNIVERSITY - SIPA Admissions Blog The SIPA 2013 online application is now live.   Many have patiently waited for its release and we thank you for your enthusiasm and patience. SIPA is now accepting applications to its seven degree programs.     The first deadline â€" for Spring 2013 entry to the MIA (Master of International Affairs) and MPA (Master of Public Administration) programs â€" is October 15. Please visit our admissions homepage for more information, including start dates and application deadlines for all our programs. I encourage you to begin your application early so you have time to submit one that truly reflects your capabilities and accomplishments. Our application requirements can also be found on our website.   If you plan to reactivate a partially completed application, please note that we have made some modifications for 2013, so you should review any information that you entered previously. We look forward to assisting you with the application process and getting to know you.   Well continue to provide application tips over the next few months so stay tuned.

The Statue of Hatshepsut Essay - 1850 Words

The statue of Hatshepsut seated down is made with the material limestone. This limestone is lightly colored, which created a larger contrast with the other statues nearby. Her face was carved bringing out her eyes, eyebrows and other facial features. Her eyebrows also come slightly together towards the middle. Her lips forming a slight archaic smile. The dimensions are larger than an average female size. The statue is of great size, yet still in proportion. The body and head fit well with each other overall. However, it is greatly exaggerated in size. It can be seen that the anatomy was handled quite ruggedly. There is much damage done on the knees, hands and forearms. Only these areas of the sculpture seem to be damaged most severely.†¦show more content†¦She is viewed less as a woman but more of a male dominant figure. This piece does not have several viewpoints but mostly one. It is to be approached from its front view. It is extremely direct with Hatshepsut looking straightforward. The sculptor’s primary focus seems to be her resemblance as pharaoh. She is of power and should be approached directly as king. Hatshepsut is also displayed so that the statue could only be seen by the front. Her back is to the wall; hence, having no access to approach the statue toward its back. On the side of her thighs, there are horizontal lines playing a contrast to everywhere else, as her body is smooth. Even when entering this section of the Egyptian gallery, she can be viewed from the outside. She is directly aligned to the e ntrance. The museum seems to structure the approach of Hatshepsut to be presented directly. This statue seems to have been treated poorly and not with much care. It can be seen that it went through a lot causing such damage. However, because of its massive size, it was able to survive and still be in somewhat good condition. The body around the torso is relatively smooth and in tact with minor scratches. Her body itself was not as damaged but mostly around the edges of the statue were broken off. The texture seems to be of hard, rough limestone but it was smoothed out when being carved. The intended setting of this statue is to be placed inShow MoreRelatedEssay Statue of Haremhab vs. the Statue of Queen Hatshepsut686 Words   |  3 Pages Compare the statue of Haremhab with the statue of Queen Hatshepsut nbsp;nbsp;nbsp;nbsp;nbsp;These two statues are famous to the Egyptian art era. They represent the woman’s position and the man’s position at that day and age. Traditionally, the rulers of Egypt were male. So, when Hatshepsut, Dynasty 18, ca. 1473-1458 B.C., assumed the titles and functions of king she was portrayed in royal male costumes. Such representations were more for a political statement, rather than a reflection ofRead MoreLarge Kneeling Statue of Hatshepsut Essay1179 Words   |  5 PagesThe Large Kneeling Statue of Hatshepsut is a magnificent piece of art located in the Egyptian section next to many other statues of the great pharaoh Hatshepsut. Out of all the statues of Hatshepsut, the Large Kneeling Statue of Hatshepsut was kept in the best shape and caught a lot of attention from the people in the room. Its great size is something truly remarkable, considering it was built in the New Kingdom of Ancient Egypt. More importantly, this statue is the first stru cture in art that depictsRead MoreEssay about Statue of Hatshepsut Seated1087 Words   |  5 PagesStatue of Hatshepsut Seated The seated statue of Hatshepsut is dated around ca. 1473-1458 B.C. around the 18th dynasty in Deir el-Bahri, Upper Egypt. This statue is made entirely out of indurated limestone and has a height of 195 cm, width of 49 cm, and diameter of 114 cm. Many statues like this were found in her mortuary temple that has been ransacked and destroyed by bandits and pharaohs. I consider this statue to be in very bad condition because of its age and the history behind it. From firstRead MoreThe Effect Of Hatshepsut On The Metropolitan Museum Of Art, By Herbert E. Winlock963 Words   |  4 Pages(Museum Egyptologist), found fragments of statues belonging to the time of Hatshepsut when they began clearing the area in front of the temples of Hatshepsut and Mentuhotep II. As a result further excavations of this area were undertaken by the Metropolitan Museum during the seasons of 1926-27, 1927-28, and 1928-29. These excavations were predominantly carried out in two important locations: a depression s outheast of Deir el-Bahri temple (also called the â€Å"Hatshepsut Hole†) and a quarry northeast of theRead MoreEssay on Hatshepshut v/s Kouros1068 Words   |  5 Pages Ancient Egyptian and Greek statues have many similarities. Hatshepsut in a Devotional Attitude is an Egyptian statue from 1473-1458 BCE. It is almost 8 feet tall and almost 2.5 feet wide. It is made of granite and is a statue of Queen Hatshepsut, the wife of Tutmose III, one of the most dynamic egyptian kings of the eighteenth dynasty. The Marble Statue of a Kouros (youth) is an Archaic Greek statue from 590-680 BCE. It is a little over 6 feet tall and about 20 inches at its widest. It isRead MoreThe Hatshepsut Of Egypt During The 18th Dynasty1134 Words   |  5 PagesQueen Maatkare Hatshepsut, Pharaoh of Egypt during the 18th dynasty, from 1473 BC to 1458 BC, was one of only a handful of female rulers of ancient Egypt. Her story is unique in Egyptian history, and reigned longer than any other female pharaoh. Thutmose I, had many wives, and many children. However, Hatshepsut was the daughter and only child of Thutmose I and his primary wife Ahmose. Hatshepsut, was favored by he r parents over her brothers. She was beautiful, smart, and had a charismatic personalityRead More Ancient Egypt Essay1382 Words   |  6 Pagespassed down through the royal family and traditionally to the eldest son when his father died. Hatshepsut was a significant individual who thwarted this convention by depicting herself as a male so that after her husband/brother Thutmosis II died suddenly she could become Pharaoh instead of the rightful successor, who was Thutmosis III. Because of the male-governed society of which she had lived in, Hatshepsut had to indeed subvert the system to a great extent in order to become Pharaoh of Egypt in 1473Read MoreSymbolic Imagery Of Egyptian Queens1569 Words   |  7 Pagesrituals designed to ensure fertility and richness for the realm. Generously endowed with goods and property, the God’s Wives enjoyed an important position of authority. Kings often proclaimed their divinity and power through the use of symbolism on statues, monuments and temples. Beginning in the Fifth Dynasty queens began to adopt some of this regalia as their own. One of the first images they assumed was that of the vulture headdress, an insignia also associated with the goddesses of protectionRead MoreHow Hatshepsut s Life And Reign1896 Words   |  8 Pageswhere she could make a difference, she might adapt masculine tendencies and presentation. This is the case of the ancient Egyptian queen Hatshepsut, who was the second historically confirmed female pharaoh of Egypt, and the first to rule with full authority, according to The Rise and Fall of Ancient Egypt by Toby Wilkinson. In this paper I will explain how Hatshepsut presented herself as a pharaoh by blending imagery of a male king with presentations of herself as a woman, and an Egyptian ruler. I willRead MorePersonal Statement : Cleopatra Vii, And Hatshepsut Of Egypt1473 Words   |   6 PagesThesis: In my examination to identify leaders that characterized the attributes that represent pioneering, energizing, deliberate, resolute, commanding, affirming, and inclusive dimensions of leadership, I have chosen Nefertiti, Cleopatra VII, and Hatshepsut of Egypt. Leading a country takes more than just having a high status. Being a leader of a nation incorporates abilities that can make or break an administration. The life of a leader leaves little time for oneself. From the time of waking up

Autism Spectrum Disorder and its Characteristics Essay

In 2000, one in every one hundred and fifty children was diagnosed with autism spectrum disorder. Since then, there has been a drastic increase of the incidence of this disorder. In 2013, according to the Centers for Disease Control, autism spectrum disorder occurs in one out of eighty eight children. (CDC, 2013) That is a significant increase over a relatively short period of time. With such an increase, it is important to learn what autism spectrum disorder is and what might cause it. Autism spectrum disorder is the term used for a group of disorders in brain development. It is a complex disorder and symptoms usually appear before the child is age five. It is called a spectrum disorder because each person is affected differently†¦show more content†¦The first is a pattern of irregular language development. Although, most people with autism do develop language skills, they are generally not at a level of a typically developing person and the progress of their language development is usually slow and irregular. An example of the irregular pattern of speech development seen in autism is Echolalia. Some estimates say that 85% of those with autism spectrum disorder who are verbal with show Echolalia in some form. (Teach Me to Talk, 2008) There are two types of echolalia. Immediate echolalia and delayed echolalia. Immediate echolalia occurs when the child echoes the words immediately after another says them. Delayed echolalia is when a child repeats the words or phrases long after they were originally said. This can occur days, weeks, or even months later. Another example of irregular speech development is prosody. Webster dictionary defines prosody as the rhythm and pattern of the sounds of language. Some people with autism may know the correct vocabulary to use but are unable to use a correct tone of voice. Not only are they unable to use prosody, but they are not able to detect its use others. (Rudy, 2010) This can make them appear emotionally distant, or uninterested. An example of this is; a child, who has autism spectrum disorder, is talkingShow MoreRelatedThe Characteristics Of Autism Spectrum Disorders ( Asd )949 Words   |  4 Pages 1. What are the characteristics of Autism Spectrum Disorders (ASD)? As described in the textbook, there is a broad range of characteristics associated with Autism Spectrum Disorders (ASD). One of the first characteristics noted with ASD is language deficits, or using language in â€Å"odd† ways. As stated in the textbook, â€Å"Children with classic autism may be nonverbal. Alternatively, they may have significant language difficulties, so that their language may consist primarily of echolalia or delayedRead MoreLanguage Development Is A Central Characteristic Of Autism Spectrum Disorder ( Asd )1774 Words   |  8 PagesLiterature Review Delays in language development is a central characteristic of autism spectrum disorder (ASD). Walker and Snell (2013) suggest that children who demonstrate poor communication skills often times are more likely to engage in problematic behaviors. The literature provides substantial evidence that functional communication training (FCT) is an effective intervention to use as a replacement behavior to decrease maladaptive behaviors for children with ASD. In a study conducted byRead MoreAutism Spectrum Disorder : Causes, Characteristics, Implications, And Management Since It Has No Cure Essay1459 Words   |  6 PagesIntroduction Autism is a disorder that affects social communication skills, speech, intellectual ability and fine and gross motor skills. It is a developmental disorder that is diagnosed during childhood, when diagnosed with this disorder it is expected to stretch throughout life since it has no cure. The disorder is officially known as autism spectrum disorder. This is so because the diagnoses has five spectrum namely; Asperger syndrome, Rett syndrome, Fragile X Syndrome, pervasive developmentalRead MoreAutism Spectrum Disorder and its Causes Essay906 Words   |  4 Pageswith autism spectrum disorder. Since then, there has been a drastic increase on the incidents of this disorder. In 2013, according to the Centers for Disease Control, Autism spectrum disorder occurs in one out of eighty eight children. (CDC, 2013) That is a significant increase over a relatively short period of time. With such an increase, it is important to learn what autism spectrum disorder is and what might cause it. Autism spectrum disorder is the term used for a group of disorders in brainRead MoreMason was not unlike many children in that according to the most recent Center for Disease Control800 Words   |  4 Pagessixty-eight children is on the autism spectrum. This is a 30% increase from the findings reported two years ago of one in every eight-eight children. The current study also reports that the proportion of boys with autism (1 in 42) is significantly higher that girls (1 in 189) (10 Things to Know About New Autism Data. 2014). Changes in the DSM-V that incorporated Asperger syndrome (AS), autistic disorder, childhood disintegrative disorder, and pervasive developmental disorders not otherwise specified intoRead MoreTypes Of Students With Disabilities1446 Words   |  6 PagesI was given the opportunity to observe different types of students with disabilities in a self-contained special education class. I viewed many different types of disabilities such as Autism Spectrum Disorder , speech and language impairment, intellectual disabilities, visual impairment, and physical disabilities. Four out of the six students in the self-contained class I observed lacked social, communication, academic, and some behavior problems. Due to many of the students lacking these componentsRead MoreAutism Spectrum Disorder And Autism1492 Words   |  6 Pageslife there are several different disorders that have been well known from many years ago. There is one disorder that was diagnosed in the early 1800’s but it wasn’t until a few years ago that it gained lots of attention. What used to be known as Autism was later renamed in the DSM to Autism Spectrum Disorder meaning, a neurodevelopmental disorder rather than a pervasive developmental disorder (Gargiulo, 2015). Autism spectrum disorder is a developmental disorder characterized by abnormal or impairedRead MoreAutism And Developmental Disabilities Monitoring Essay1599 Words   |  7 Pagesthose who are influ enced by that singular perspective. In specific, Autism which is referred to as Autistic Spectrum Disorder, is something that the public has heard before but they do not fully understand or are unaware about its true definition. â€Å"According to the Centers for Disease Control’s Autism and Developmental Disabilities Monitoring (ADDM), approximately 1 in 68 children have been identified with Autism Spectrum Disorder (ASD)† (CDC, 2016). 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Some researchers believe autism caused by failure to prune sufficient nerve cells, or to get rid of damaged nerve cells in the proper manner (Howard). There is trea tment for all types of autism and are available but none are known

Negotiation Skills Free Essays

string(116) " with the German Daimler – Benz Company in 1998, problems arose out of their different decision-making processes\." Effective negotiation skills are becoming increasingly important for today’s global business. A lot of time is spent negotiating in a global setting as companies and individuals conduct business. This paper will attempt to critically assess the significance of cross cultural negotiation skills for the success of international mergers and alliances. We will write a custom essay sample on Negotiation Skills or any similar topic only for you Order Now To begin with let the definition of negotiation be deduced. Daniels, Radebaugh and Sullivan (2004) identify negotiation as a sequence of actions in which two or more parties address demands, initiate, conduct or terminate operations in a foreign country. Gulbro and Herbig (1995) define it as the process by which at least two parties try to reach an agreement on matters of mutual interest. In order to be successful in such a diverse and complex business environment, negotiators must be globally aware and have a frame of reference that goes beyond a country or region and encompasses the world (Fowler, 2005). International executives attempt to negotiate for an optimal solution minimizing conflicts and maximizing gains. According to Martin et al. 1999) a clear negotiation strategy is the most important factor for successful international business relationships. Cross cultural negotiation skills are vital in today’s business. It is not just about closing deals but it also involves looking at all factors that can influence the proceedings. Cross cultural negotiation skills not only shows the people involved how to start from a strong position and find common ground with others, but also provides practical techniques for to use when talking and bargaining during business ( Kozicki, 2005). People from other countries and cultures do things differently. For alliances and mergers to succeed, these cultural differences must be taken into account when negotiating to reach a deal that will last and bring benefits to both sides. Therefore as these people play an essential role for the success of merging companies, it is crucial to have an understanding of different national and organisational cultures. Cross culture is an integral art of the overall corporate culture of the firm, which is applicable for all international alliance and merging partners (Luo,1999). Negotiation skills bring added challenges that help the international negotiator to understand how partners from other cultures view negotiation and how they think it should be handled (Michal, 2005). Although there may be much commonality between members of both sides it should not be assumed that people have the same benefits, values or priorities as each other. Nowadays, businesses of all sizes search for internat ional partnership. The increasingly global business environment requires the approach to the negotiation process from the global business person’s point of view as the process can be complex and difficult but will create huge opportunities to develop and increase success in avoiding barriers and failures in international mergers and alliances. As one partner better understands that the other partner may see things differently, they will be less likely to make negative assumptions and more likely to make progress when negotiating. Nations tend to lead a national character that influences the type of goals and process the society pursues in negotiations and this is why specifying and understanding cultural differences is vital in order to perform successfully in inter-cultural communication (Copeland, 1996). In addition, for international mergers and alliances to succeed, it is important for both sides to agree that no one approach is better than another. Lack of cross- cultural skills can cause difference in problem-solving and decision making and this can easily lead to misunderstanding. Therefore it is important for everyone involved in the proceedings to be able to use a range of decision making and problem solving techniques. Nonetheless, companies from other countries run into problems which stem from cultural differences and this leads to difficulties between negotiating parties. Negotiators from cultures that place a high importance on punctuality and schedules are more prone to set deadlines and then make concessions at the last minute to meet the schedules than are negotiators from cultures that place less importance on punctuality and schedules. They may underestimate the importance their counterparts place on the negotiations if their counterpart arrives late and do not adhere to schedules due to lack of cultural awareness (Daniels et al, 2004). Furthermore, one counterpart may understand and be adaptive to the other’s culture. Therefore it is important for both parties to have some cross-cultural knowledge as this will determine at the start whether they will follow some form of adjustment. The choice of response should be highly dependent on how well both sides understand each other’s culture. Cross-cultural negotiation skills provide people with increased knowledge which means people have the opportunity to progress at international level. For alliances and mergers to work, there must be collaboration between the two parties for the betterment of both. Kanter, (1998) argues that communication is important to achieving synergy between partners. It is harder to derive the benefits of cooperation and easier for rivalries to escalate when there is no relationship history to draw upon. Stereotypes are a pitfall when attempting to create an international merger or alliance. National stereotypes prejudice groups in the absence of evidence and should be avoided at all times. An entire culture cannot be relegated to one or two commonly held attributes. Culture is a very complex issue encompassing a plethora of subjects. A group’s customs, belief systems, values and behaviour must be understood in order to fully realise a successful partnership in a business context. A key component of successful international negotiation is effective ross-cultural communication. This requires that negotiators understand not only the written and oral language of their counterparts, but also other components of culturally different communication styles (Cullen and Parboteeah, 2005). In essence, it requires an understanding of the more subtle, nonverbal aspects of communication as they play a vital role in understanding the communication process. Cross-cultural communication proble ms can arise in any given situation, even huge co-operations can fall into this problem. For example, when the U. S. car manufacturer Chrysler merged with the German Daimler – Benz Company in 1998, problems arose out of their different decision-making processes. You read "Negotiation Skills" in category "Papers" Chrysler was accustomed to making quick, high–profile decisions while Daimler – Benz, with their hierarchical system, were used to a slow, cautious business model with little need for public pronouncements. Cultural difficulties occurred between the more easy-going and more flexible style of Chrysler and the well structured and bureaucratic style of Daimler-Benz. All of this was as a result of the different working styles, decision making and communication processes within the company (Shelton, 2003). The incompatibility of the two different cultural aspects was realised too late and became very difficult to be overcome. In the end it was no merger of equals but one company dominating over the other. This case shows the different aspects of the need for cross- cultural awareness as its importance must be considered in cross-border alliance and merger processes in order to become global players. Negotiation involves clear communication which involves important skills such as understanding, speaking and listening. It is not possible to have one skill without the others. Negotiation is most effective when people are able to clearly identify and discuss their source of disagreement and misunderstanding. Very different cultural attributes were evident when the French Pharmaceutical company Rhone- Poulenc merged with the U. S. Company Rouer. Not only did the Americans take issue with the French people’s lax attitude owards time-keeping and punctuality, they also had to deal with their propensity to express their emotions. Emotional outbursts such as crying or shouting were commonplace in the French company as they are not considered shameful; on the contrary, the French idiom ‘soupe au lait’, used to describe such outbursts, is believed to aliviate stress, allow them to vent anger and present them from bearing grudges (Dornberg, 1999). Perhaps the best example where cross-cultural negotiation skills were used effectively is in the case of Colgate Toothpaste Company. In 1985, the U. S. Colgate Palmolive Cooperation bought Hong Kong based Hawley Hazel Chemical Company. Hawley Hazel’s Toothpaste, ‘Darkie’ had a 70% market share in Asia and it featured a smiley man in ‘black face’ and a top hat resembling a minstrel or Al Jolson. This image presented no protests in Asia since the association with the image was with brilliant smiles. However, Colgate knew the connotations of the name and image of the toothpaste would be offensive to many U. S. minority groups and therefore had to enter into lengthy negotiations with the Hong Kong Company with a view to changing the name and image of the toothpaste. In order to give customers in Asia time to get accustomed to the new name and image, changes were brought in generally over a year long time frame. Eventually the product was called ‘Darlie’ and the image replaced by a racially-ambiguous smiling character in a tuxedo and top hat (Morrison and Conaway, 2004). In all these examples, the negotiation skills in a cross-cultural context were successful as the negotiators took into account cultural differences, while allowing for compromise to take place. Negotiators were undoubtedly familiar with Hofstede’s models of value systems and used his suggested five fundamental dimensions to national culture: Hierarchy, ambiguity, individualism, achievement- orientation and long-term orientation to their advantage. Negotiation skills are essential in determining the terms under which a company may enter and operate in a foreign country. International negotiations occur largely between parties whose cultures, educational backgrounds, and expectations differ, it may be difficult for negotiators to understand each other’s sentiments and present convincing arguments. Negotiation skills offer negotiators a means of anticipating responses and planning an approach to the actual bargaining (Daniels, et al 2004). The key to effective alliances and mergers is skillful management of relations from the initial handshake onward. In cross-cultural alliances and mergers there is great challenge because each party brings different cultural schemata to the table through which they interpret events. For example, the French dislike being rushed into discussions, they prefer to examine various options in decisions and negotiations are likely to be in French unless they occur outside France. Punctuality is expected and they tend to be formal in their negotiations and do not move quickly to expressions of goodwill until the relationship has existed for some time. Negotiation skills call for creative thinking that goes beyond the poorly thought out compromise such as those arrived at when there is a rush to solve before an effort is made to comprehend. A deep understanding of the true and often manifested nature of the underlying challenge is required if a long term solution is sought. Many conflicts that on the surface seem to be purely about resources, often have significant components related to issues of participation, face saving and relationships. For negotiation to work in international mergers and alliances, people need to be able to share their needs and fears with each other. Negotiation skills include being well prepared, showing patience, maintaining integrity, avoiding the presumption of evil, controlling emotions, understanding the role of time pressures, breaking down bigger issues into smaller ones, avoiding threats and manipulation tactics, focusing first on the problem rather than on the solution, seeking for interest-based decisions and rejecting weak solutions (Richard, 1999). All of these help one way or another when thinking through challenging or difficult business situations and also play a huge role in successful negotiation. The skills help negotiators to learn about other people’s preferences and also make their own clear. As logic is not the only thing that prevails in bargaining efforts it gives people time to work out essential problems especially when dealing with someone of a dissimilar culture and additional time may be needed to work out an agreement (Brett, 1998). In some cases emotional outbursts tend to escalate rather than solve a conflict. This can be extremely difficult for some people to hide their emotions and this can permit negative emotions which can take control of some negotiators due to lack of skill. Business partners negotiate through life and while there may be no easy answers that will fit every negotiation need, there are many important skills that will help to become more effective. Without the relevant skills negotiation will not prosper in the absence of cooperative decision-making as it will suffer absence of commitment and participation from the individual’s part. Limited knowledge of either the alliance or merger partners’ languages or cultures puts them at a disadvantage. They may hold power by maintaining a percentage of shares of the venture, but in reality many lose power through ignorance. Skilled negotiators spend twice as much time asking questions as opposed to average negotiators. They probe to clarify issues and understand underlying drivers and reasons for the stance a given party has taken. Talented negotiators also try to understand what the other side wants so they can develop a solution that satisfies all parties. Skilled negotiators also make many more positive comments than average ones (Hayman, 2007). This emphasises and builds on the good in the negotiation to make it easier to deal with other issues. Without any knowledge of the other party’s culture they may not have any idea of what the other side wants and therefore, it is vital to explore more options to test limits. These skills help to think about how the partner should be approached, what can be given away, and what must remain non-negotiable and all is due to tolerance for differences in culture and outlook. No matter how many companies want to merge or become an alliance, success rests upon skillful management from the beginning and without this relationship between the business partners will suffer from poor initial planning, mismatched expectations, poor communications, inequitable power distribution and inadequate negotiation potential and decline can be quite rapid. Success rests in accepting the other partner despite differences in values, beliefs, educational experiences, ethnic backgrounds or perspectives. The skills involved permit partners to examine a problem from all sides, and to promote understanding and interest in the other without necessarily agreeing to one party’s viewpoint. Genuine interest in contributions help to build trust and this provides a foundation for continuing relationship and also eases future efforts to solve problems ( Herbig and Kramer,1991). The negotiation skills allow everyone involved in the business to make suggestions openly without fear of criticism and is accepted. All negotiations are completed by consensus and a negotiated solution is reached when every partner has given up something to gain common benefits. A hypothetical example of a skilled negotiator dealing with another in a foreign country could be that they both have identical proposals and packages. If one has no knowledge of cross-culture believing the proposal will speak for itself and the other party has the knowledge which involves the culture, beliefs, values, etiquette and approaches to business, meetings and negotiations the latter will most likely succeed over the rival. This is so because it is likely they would have endeared themselves more to the host negotiation team and would be able to tailor their approach to the negotiations in a way that maximises the potential of a positive outcome. It is very important to know the commonest basic components of our counterparty’s culture. It is assign of respect and a way to build trust and credibility as well as advantage that can help us to choose the right strategies and tactics during the negotiation. It is not possible to learn another culture in detail but when something is learnt especially at short notice the best that can be done is to try to identify principal influences that the foreign culture may have on making the deal (Salacuse, 1991). Apart from adopting the other side’s culture to adjust to the business environment, difficulty in finding common ground, focusing on common professional cultures may be the initiation of business relations. The skills needed to approach negotiation differs across cultures, for instance the Japanese will negotiate in teams and decisions will be based upon consensual agreement while in Asia decisions are usually made by the most senior figure and in Germany, decisions can take a long time due to the need to analyse information and statistics in great depth. Clearly there are factors that need to be considered when approaching cross-cultural negotiation. Through having the skills, business personnel are given the appropriate knowledge that can help them prepare them effectively and this will help succeed in maximising their potential. CONCLUSION In an increasing global business environment, cultural misunderstandings may sabotage even the simplest negotiation therefore, cross-cultural negotiation skills are an essential, highly accessible resource for navigating boundaries for the success of international mergers and alliances (Brett, 2001). It helps to understand how people from different countries behave and conduct business, also to close deals that create value, resolve disputes to preserve relationships, and make decisions that get implemented around the world. Cultural negotiating skills are necessary for managing in multinational network organisations. Managers heading abroad to negotiate a deal, businessmen relocating to foreign countries, multicultural teams within large organisations and individuals involved in international merger and alliance activities are those who will benefit having the skills to negotiate and acquire knowledge and development that are indispensable in today’s global business world. If there is no knowledge of cross-cultural negotiations involved, a great deal of difficulty in understanding the findings of cross-cultural experiments concerning co-operation and conflict will arise because the partner or partner’s identity is not clear to the subjects in the business (Smith and Bond, 1993). Negotiation is a specific type of interaction that should be known to partners and professionals. For mergers and alliances to succeed those involved must also recognise that cultural differences can lead to different behaviours and assumptions at work and that these can sometimes cause misunderstandings or delay. Despite their risks, mergers and acquisitions are becoming increasingly common events as a result of rapid globalization and it is important for those involved to aim to develop levels of cultural awareness and understanding within organisations so that their clients can operate more effectively and profitably within the global market place. Negotiation helps to put things in context, gives a broader perspective, and increases the likelihood that an agreement that comports well with the interests of constituents will be reached. In addition, careful attention should be paid to the interests of other parties in the negotiation process. This can help to craft a solution that makes for a successful negotiation (Cohen, 2002). Finally, everyone must do their best to learn about the cultures of their negotiating partners as this drives decisions and the more they comprehend in their strategy and tactics, the greater the likelihood that the agreement they reach will provide their negotiation partner something to bring back to whomever they consider the powers that be. Negotiators need to be well prepared for the beginning, collecting information from possible sources, clarifying their objectives, and setting their limits. During the negotiation, the relationship orientation is most important. An appropriate emphasis on time should be considered. At the end of the negotiation, consensus is the most important consideration. The success of international business relationships depends on effective business negotiation. If negotiators are well prepared, understanding how to achieve international business negotiation outcomes and the factors relevant to the process will allow negotiators to be more successful. Word count 3,185 How to cite Negotiation Skills, Papers

Entrepreneurial Orientation and Performance - MyAssignmenthelp.com

Question: Discuss about the Entrepreneurial Orientation and Performance. Answer: Introduction: Human resource management (HRM) is known as key component of every business organizations that works as a link between the organizational authority and staff members (Alusa and Kariuki 2015). The behavior of the staff and quality of the organizational performance both are dependent on the human resource management department of an organization. Many analysts claim that human resource management is a pillar of an organization. There are many studies that have provided an idea over the concept of human resource management and the importance of human resource (HR) practices in the organizational development (Armstrong and Taylor 2014). The following article is discussing about the role of human resource management. To provide a clear picture of human resource management, it has focused on three important articles, such as- how the impact of HR practices on employee well-being and performance changes with age, the link between perceived Human Resource Management practices, engagement and employee behaviour and performance benefits of reward choice: a procedural justice perspective. These articles have concentrated on different aspects human resource management. These three articles - how the impact of HR practices on employee well-being and performance changes with age, the link between perceived Human Resource Management practices, engagement and employee behaviour and performance benefits of reward choice: a procedural justice perspective have enlightened various operational areas of human resource management. According to these articles human resource management influences the growth of every business organizations. The writers of the articles claim that it plays a vital role to operate a business organization successfully. Human resource managers have a great impact on the behavior of the employee of an organization. In this competitive era, every business organization is introducing new strategies in the organization to beat their rivals. HR practices have also become an integral part of the organizational strategy. Organizational management often practices various activities like rewards. Training and development program for the new a nd old employees to improve the performance quality of the employees and motivate them to achieve the desired target. The previously mentioned articles have articulated these aspects of human resource management. According to these articles, it has become very important for every organization to increase employees efficiency to put a strong footprint in the industry. In order to achieve the target every business organization depends on various human resource management department and HR practices (Arulrajah, Opatha and Nawaratne 2016). The authors of the article have stated that human resource management plays dual role. It can influence the present performance of the employees to maintain their performance quality as well as influence the employees to improve the performance quality to reach to the next level. Every organization possesses some long term-goal (Rondeau and Wagar 2016). As opined by the author of the article that the primary objective of the human resource management is to help the organization to achieve the organizational target. It helps the organizational authority to maintain transparent and interactive relation with the employees. According to these articles, every organization focuses on enhancing the skills of the employees to fights against obstacles as well as against other rival companies (Paill et al. 2014). Differences between Three Articles: Instead of having many similarities, there are some issues that distinguish these three articles from one another. The articles - how the impact of HR practices on employee well-being and performance changes with age, the link between perceived Human Resource Management practices, engagement and employee behaviour and performance benefits of reward choice: a procedural justice perspective have focused on different aspects of human resource management. The article how the impact of HR practices on employee well-being and performance changes with age claims that the scenario of human resource management has changed in last few years. This article claims that the primary objective of every business organization is to make huge profit and battle against the competitors to survive in the race. In order to achieve the target, it has become very important for human resource management department to influence the performance of the employees in an effective manner, as the success of the busi ness organization is highly depend on its employees performance. As opined by Dorien T.A.M Kooji, David E. Guest Mike Clinton, Terry Knight, Paul G.W Janse, and Josje S.E Dikkers, the writer of the article human resource management plays a significant role to improve the employees as well as organizational performance (Kooij et al. 2013). The article performance benefits of reward choice: a procedural justice perspective has concentrated on the reward system of an organization. According to the author of the article reward system is highly responsible to enhance the skills of the employees. It motivates the employees to give better performance to achieve the organizational target. Arran Caza, Matthew W. McCarter and Gregory B. Northcraft the author of the article have claimed that every organization must incorporate reward system within the organization to appreciate staff members. Rewards possess two key benefits, such as- it decreases the production cost by retaining skilled and efficient employees, it promotes the brand image of the organization by providing efficient and quality service (Caza, McCarter and Northcraft 2015). The article the link between perceived Human Resource Management practices has discussed about the employee engagement in the organizational structure. Employees are the key element of an organ ization. They must be involved in the organizational decision making process and other operations of an organization. Human resource management plays crucial role in involving employees in the organizational structure. The writers Kerstin Alfes, Amanda Shantz, Catherine Truss and Emma Soane have focused on two aspects organizational citizenship behavior (OCB) and turnover intentions. According to the writers human resource management plays significant role in both these sections (Alfes et al. 2013). Although the articles have focused on different aspects to human resource management, there is a common factor in all these articles that is the impact of human resource management in an organizational structure. It stimulates organizational functions (Kehoe and Wright 2013). All the operation of human resource management department is interrelated. The sections that have been discussed in the articles are related to each other- such as employee behavior, employee engagement and reward. In order to engage employees and shape the behavior of the employees the organizational management of various business organizations uses reward system (Sparrow, Brewster and Chung 2016). It influences the dedication of the employees towards the organization and provides sense of importance among the employees. An employee often feels as an important part of the organization by such practices. It improves the performance quality of the employees (Messersmith and Wales 2013). Integration: These three articles are interrelated to each other. It considers human resource management as a key part of the organizational structure (Jackson, Schuler and Jiang 2014). Human resource management department covers almost all the areas of organizational function. The primary objective of the human resource manager is to operate an organization smoothly and maintain healthy relation among the employees and between employees and organizational management (Renwick, Redman and Maguire 2013). In order to achieve the desired target, human resource managers provide rewards to the employees; conduct training and development programs to enhance the skills of the employees. As per these articles it can be stated that organizational managers plays crucial role in shaping the behavior of the employees. By appreciating the employees human resource managers motivate the employees to give their best performance to achieve the organizational goal. Rewards system increases the employee engagement t owards the organization (Jabbour et al. 2013). Through the interpretation of the articles it can be stated that human resource management is a key part of the organizational structure. It has a great impact on the organizational function (Chuang, Chen and Chuang 2013). Any organization that is facing any kind obstacles due to labor union can implement the reward and recognition system in the organization to improve the relation with the employees and overcome all the challenges. To ensure the growth of the organization it is important to meet the satisfaction level of the employees and maintain transparent relation with the employees and labor unions. The business organization must take the help of the human resource manager to appreciate the employees for achieving short term goal. The human resource managers must explain their organizational strategy to their employees. It will provide a transparent picture about the organizational strategy. It will establish a strong relation between the employees and the organizational author ity and help the employees to adopt the change management process in an organization (Budhwar and Debrah 2013). Conclusion: As per the previous discussion, it can be concluded that these articles have provided a clear picture of the human resource management. Human resource management plays a vital role in the development of the organization by shaping the organizational behavior, providing rewards and involving employees in the organizational decision making process. The writers of the articles have stated that organizational management in recent times have become dependent on the on the human resource management department to improve the performance quality of the organization. It enhances the potentiality of the employees by nurturing their skills as well as maintains healthy relation between the two major components of the organization, such as- organizational authority and organizational employees. Reference: Alfes, K., Shantz, A.D., Truss, C. and Soane, E.C., 2013. The link between perceived human resource management practices, engagement and employee behaviour: a moderated mediation model.The international journal of human resource management,24(2), pp.330-351. Alusa, K. and Kariuki, A., 2015. Human resource management practices, employee outcome and performance of Coffee Research Foundation, Kenya.Human Resource Management,7(3). Armstrong, M. and Taylor, S., 2014.Armstrong's handbook of human resource management practice. Kogan Page Publishers. Arulrajah, A.A., Opatha, H.H.D.N.P. and Nawaratne, N.N.J., 2016. Green human resource management practices: a review.Sri Lankan Journal of Human Resource Management,5(1). Budhwar, P.S. and Debrah, Y.A. eds., 2013.Human resource management in developing countries. Routledge. Caza, A., McCarter, M.W. and Northcraft, G.B., 2015. Performance benefits of reward choice: a procedural justice perspective.Human Resource Management Journal,25(2), pp.184-199. Chuang, C.H., Chen, S.J. and Chuang, C.W., 2013. Human resource management practices and organizational social capital: The role of industrial characteristics.Journal of Business Research,66(5), pp.678-687. Jabbour, C.J.C., de Sousa Jabbour, A.B.L., Govindan, K., Teixeira, A.A. and de Souza Freitas, W.R., 2013. Environmental management and operational performance in automotive companies in Brazil: the role of human resource management and lean manufacturing.Journal of Cleaner Production,47, pp.129-140. Messersmith, J.G. and Wales, W.J., 2013. Entrepreneurial orientation and performance in young firms: The role of human resource management.International Small Business Journal,31(2), pp.115-136. Jackson, S.E., Schuler, R.S. and Jiang, K., 2014. An aspirational framework for strategic human resource management.The Academy of Management Annals,8(1), pp.1-56. Kehoe, R.R. and Wright, P.M., 2013. The impact of high-performance human resource practices on employees attitudes and behaviors.Journal of management,39(2), pp.366-391. Kooij, D.T., Guest, D.E., Clinton, M., Knight, T., Jansen, P.G. and Dikkers, J.S., 2013. How the impact of HR practices on employee well?being and performance changes with age.Human Resource Management Journal,23(1), pp.18-35. Paill, P., Chen, Y., Boiral, O. and Jin, J., 2014. The impact of human resource management on environmental performance: An employee-level study.Journal of Business Ethics,121(3), pp.451-466. Renwick, D.W., Redman, T. and Maguire, S., 2013. Green human resource management: A review and research agenda.International Journal of Management Reviews,15(1), pp.1-14. Rondeau, K.V. and Wagar, T.H., 2016. Human resource management practices and nursing turnover.Journal of Nursing Education and Practice,6(10), p.101. Sparrow, P., Brewster, C. and Chung, C., 2016.Globalizing human resource management. Routledge.