Friday, December 27, 2019

Cognitive Dissonance - 1475 Words

Cognitive Dissonance Cognitive Dissonance Consistency, the absence of contradictions, has sometimes been called the hallmark of ethics. Ethics is supposed to provide an individual with a guide for moral living, and to do so it must be rational, and to be rational it must be free of contradictions. When consistency and ethics are compromised, this is known as cognitive dissonance. Leon Festinger shared his brilliance with the world when he created the Cognitive Dissonance theory. Cognitive dissonance refers to a situation involving conflicting attitudes, beliefs, or behaviors (McLeod, 2008). Cognitive dissonance produces an uncomfortable tension of discomfort leading to an alteration in one of the attitudes, beliefs,†¦show more content†¦Many individuals choose to be dishonest because of the lack of mindfulness in their spiritual walk. Mindfulness is a factor grounded in beliefs that there are many connections between the mind, body, and soul. This individual does not have the connections with himself or herself to say lying is wrong and that the consequences could end his or her career. This factor leads to extrasensory perception, which is a level of psychic awareness. This factor is often known as the sixth sense. â€Å"Human beings can attain a worthy and harmonious life only if they are able to rid themselves, within the limits of human nature, of the striving for the wish fulfillment of material kinds. The goal is to raise the spiritual values of society.† Albert Einstein. Reciprocal Relationship between Behavior and Attitudes Myers (2010) explains how attitudes and behaviors differ from one another. Attitudes are defined as a reaction toward someone or something based on beliefs and behaviors are defined as the actions taken based on certain beliefs; however, those actions taken may not be a predicator of attitudes (Myers, 2010). People are strongly influenced by the world around them, and the behaviors they exhibit are based on those social infl uences. For example, according to purpleslinky.com (2011), the top reasonsShow MoreRelatedCognitive Dissonance1266 Words   |  6 PagesCognitive Dissonance Cognitive Dissonance or mental stress which is primarily caused by contradictory beliefs, can be a common part of some peoples life’s however we are psychologically motivated to avoid situations which cause mental stress. This paper will discuss a situation and the behavior using attribution theory, the reciprocal relationship between behavior and attitudes as well as how cognitive dissonance theory could be used to rationalize the behavior. Situation and Subsequent Behavior Read MoreCognitive Dissonance1161 Words   |  5 PagesPsych Cognitive Dissonance Cognitive dissonance theory has been around since the late fifties. It has inspired many psychologists to figure out the murky depths of people’s minds. The theory relates strongly to decision making, social phenomenons and mental angst. Many paradigms exist within cognitive dissonance. Two important paradigms are the Belief Disconfirmation paradigm and the Free Choice paradigm. There are several experiments that have been studied that relate to cognitive dissonance, includingRead More Cognitive Dissonance Essay1280 Words   |  6 Pagessocial event. While deciding to go to the party instead, it leads me in a state of tension as the party time can be well spent on studying for the final exam next morning. This state of uneasiness or tension is easily understood as Cognitive Dissonance. Cognitive Dissonance Theory, developed by Leon Festinger (1957), is concerned with the relationships among cognitions (Festinger, 1957). In this context, cognition can be perceived as a piece of knowledge that may inscribe an element of an attitude,Read MoreCognitive Dissonance Theory1621 Words   |  7 Pagescreated the cognitive dissonance theory as an attempt to explain why people desire to have consistency between their behaviors and actions. Cognitive dissonance is the distressing mental state people feel when they find themselves doing things that don’t fit with what they know, or having opinions that do not fit with other opinions they hold (Festinger, 1957; as cited in Griffin, 2009). Thus, people are motivated to change either their behavior or their belief when feelings of dissonance arise. Read MoreCognitive Dissonance Paper1671 Words   |  7 PagesIntroduction The words Cognitive Dissonance were fascinatingly interesting; therefore more research went into the origin of these two words. Both words are Middle English, which was the English in use from 12th to 15th centuries and both used in the 15th century [ (Merriam-Webster, 2011) ]. Cognitive is an adjective meaning, there is physical activity involving the mind; be it: thinking, reasoning or remembering. Dissonance is a noun meaning, when there is a tug-of- war between one’s actions andRead MoreAssignment on Cognitive Dissonance1417 Words   |  6 PagesTheory Paper on Cognitive Dissonance Theory â€Å"Sometimes people hold a core belief that is very strong. When they are presented with evidence that works against that belief, the new evidence cannot be accepted. It would create a feeling that is extremely uncomfortable, called cognitive dissonance. And because it is so important to protect the core belief, they will rationalize, ignore and even deny anything that doesn t fit in with the core belief.† ― Frantz Fanon, Black Skin, WhiteRead More Cognitive Dissonance Theory Essay1027 Words   |  5 Pages nbsp;nbsp;nbsp;nbsp;nbsp;The theory of Cognitive Dissonance states that when individuals are presented with information that implies we act in a way that contradicts our moral standards, we experience discomfort (Aronson, Wilson, and Akert, 1998, P. 191). This is considered Cognitive Dissonance, A psychological term used to describe mental conflict that occurs when beliefs or assumptions are contradicted by new information; arouses unease or tension; relieved by one of several defensive maneuvers:Read MoreCognitive Dissonance And Its Effect On Behavior1654 Words   |  7 PagesPeople experience cognitive dissonance when they perceive that there is a mismatch between their attitudes and behaviors. Because we are motivated to keep our cognitions consistent, the inconsistency brought about by dissonance becomes a drive that must be reduced. This is done by changing either the attitude or the behavior such that they may accurately align with each other. Eventually, the New Look model to dissonance will shift the causal path to an explanation using avoidance of aversive consequencesRead MoreThe Theory of Cognitive Dissonance Essay example877 Words   |  4 Pagestheory of cognitive dissonance started as a very simple observation by Leon Festinger that people do not like to deal with inconsistency. This simple observation led to the development of a theory that became very controversial, and it would be this controversy that propelled the theory forward. Many years of research has led to many different ideas of what cognitive dissonance really is and why it actually occurs. Festinger developed the term cognitions while developing his theory on cognitive dissonanceRead MoreActions Caused by Cognitive Dissonance Essay919 Words   |  4 PagesFestinger’s cognitive dissonance theory that asserts that we act to reduce discomfort or dissonance, an unpleasant tension, we experience when two of our thoughts or cognitions are inconsistent. Mkimmie, et al. (2003) investigated the impact of social support on cognitive dissonance arousal in their experiment, â€Å"I’m a Hypocrite, but So Is Everyone Else: Group Support and the Reduction of Cognitive Dissonance.† The psychologists aimed to test the impact of social support on dissonance by testing two

Thursday, December 19, 2019

Revenue Management in Aldermar Resorts Spas Example

Essays on Revenue Management in Aldermar Resorts Spas Case Study Revenue Management in Aldermar Resorts Spas of the of the The roles and responsibilities of the employees in the YM decision-making system The roles and responsibilities of the employees of an organization are highly significant when it comes to the implementation of new business and corporate strategies. The role of different levels of employees is also important in the case of the Yield Management (YM) system implemented in Aldemar Resorts and Spa. There are three main levels of decision making involved in the Yield Management (YM) system of Aldemar Resort and Spa. These are the tactical pricing decisions, the strategic pricing decisions and the operational pricing decisions. Each of the level of pricing strategies in the Yield Management functions requires the active involvement of groups of employees. Some of these groups of employees are essentially overlapping in the decision making processes involved in the total Yield Management processes. The strategic pricing decision making stage involves the senior management level of employees because this stage takes into consideration the corporate requirements and strate gies (Lewis and Slack, 2003, p.34). Since the strategic pricing decisions involve the use of long term decisions and choices, therefore, it is crucial to involve the higher level of employees in this stage of the Yield Management system. The operational level of pricing involves a consideration of the daily requirements of the operational processes which means that a comparatively lower level of employees are also actively involved in this level along with the line managers, production managers, procurement managers etc. (Schneider, 2003, p.80). The tactical level of decision making involves taking decisions regarding the room rates, food prices and other main products and services of the Aldemar Resort and Spa. As such, it is essential to involve a wider level of employees in this segment of Yield Management. It is also necessary to coordinate and integrate the main decision making processes among the three levels of Yield Management i.e. the strategic, tactical and operational lev els of pricing decision making (Johnston, 2007, p.140). Information required in each level of the decision-making process A wide array of different types of information and data from various departments and units of the whole business are to be collected, evaluated and analysed to setup an effective and productive yield management process in the Aldemar Resort and Spa. Each level of the yield management program needs to consider specific types of information for deciding on the suitable pricing strategies. The role of information collection, analysis and management is significant in the revenue management process of any business (Hammer, 2004, p.80). The operational pricing decision making level in the Yield Management system involves the use of data that are daily maintained in the resort. The information collected at the operational level includes the financial data and information like the rates of the rooms, the costs associated with the room allocation, room services and other ancillary services related to the guest management in the Alderman Resort and Spa. The records of reservations, the data re lated to the bookings of rooms and other services like spa, food, room service etc. are used as the important information in the operational pricing decision making stage in the Yield Management system in the Aldemar Resort and Spa. The strategic pricing decision making level would need to use information regarding the corporate level strategies of the business and the strategic objectives of the resort (Murthy, 2008, p.66). The tactical level of pricing decisions would need information like sales opportunities and competitive rate maintenance at the strategic level of the company (Greasley, 2007, p.40). Factors affecting the sales forecasts and yield management decisions The sales forecast and the yield management functions and decisions of the Aldemar Resort and Spa are highly dependent on the internal and external factors that influence the profitability, continuity and revenue management of the Aldemar Resort and Spa. The sales forecasting should be done on the basis of external factors like the seasonal demands, competition level in the industry etc. Additionally, the sales forecasting should also effectively consider the internal factors of the business like the ability of the business to meet the demand levels, the supply condition, the availability and allocation of the resources and capabilities in the resort (Cooke, 2012, pp.90-95). In order to assess the yield management processes effectively, the management of the resort has to take appropriate decision in every stage of the yield management system and proper decisions can only be taken when there are adequate information available to the managers based on which they can take the decisions . Therefore, the company should employ intelligent sales forecasting methods. Since, sales forecasting is an important part of the business strategy of any company, therefore, the Aldemar Resort and Spa should involve the consideration of the employee feedbacks including the front office and the back office employees, the financial and operational data available in the resort, the future business objectives of the resort as well as the business level strategies like pricing decisions, marketing and product designing (Palmatier, 2004, p.60). The method of increasing the accuracy of the Yield Management decisions Since the Executive Director of Aldemar Resort and Spa, Alexandros Angelopoulos has focused on developing suitable strategies to optimally allocate the resources and set effective pricing decisions in the company, therefore, he should consider making a suitable use of the available information in the business. The accuracy of the Yield Management system in Aldemar Resort and Spa can be enhanced by making use of the existing data maintenance systems as well as by introducing more improved record maintenance systems in the business (Franke, Keinz and Steger, 2009, pp.100-102). Apart from this a careful integration of the information and decision making processes in each level of the Yield Management system should also be made to enhance the performance of the revenue management or yield management system that has been implemented in the company (Batemen, 2003, p.44). The company should try to involve all the level of the employees in while revenue management system and foster an organi zational culture of team spirit, proactivity, collaboration and communication to make the yield management function more capable and accurate. Also, a continuous focus on the trends and competitive factors in the external environment of the business would help to improve the overall efficiency of the Yield Management system and its individual decision making levels. References Batemen, T. 2003. Management: The New Competitive landscape, Sixth Ed. New York: McGraw Hill. Cooke, J. 2012. Operations Management. London: Ecademy Press. Franke, N., Keinz, P. Steger C. J. 2009. Testing the value of customization: When do customers really prefer products tailored to their preferences? Journal of Marketing. Vol. 73(5), pp.100-102. Greasley, A. 2007. Operations Management. London: Sage. Hammer, M. 2004. Deep Change: How Operational Innovation Can Transform Your Company. Harvard Business Review, Vol. 82(4), p.80. Johnston, R. 2007. Operation Management:Â  Theory and Practice. New Jersey: Prentice Hall. Lewis, M. Slack, N. 2003. Operations Management. New York: Taylor and Francis. Murthy, R. 2008. Production and Operations Management. New Delhi: Tata McGraw-Hill. Palmatier, G. 2004. Demand Collaboration: Whats Holding Us Back? Supply Chain Management Review, Vol. 8(1), p. 60. Schneider, M. 2003. Operations Management. Stamford: Cengage Learning.

Wednesday, December 11, 2019

The Use Of Caats By The Big Four Audit Firms Accounting Essay Example For Students

The Use Of Caats By The Big Four Audit Firms Accounting Essay Outline1 Not everything that can be counted counts, and non everything that counts can be counted Albert Einstein2 1.1 Background Information3 1.2 Need for such a survey4 1.3 Research Aims5 Scope and Restrictions6 Research Methodology Not everything that can be counted counts, and non everything that counts can be counted Albert Einstein 1.1 Background Information In recent old ages, particularly due to the impact the fiscal crisis had on concern assurance, important attempt has been made to better the effectivity of the audit profession in visible radiation of its increasing importance to the stableness of markets. Furthermore, the quality of the audits of Public Interest Entities ( PIEs ) is critical to the general populace, who have a direct or indirect interest in the public presentation of such entities. Since users of fiscal statements rely on the hearer s sentiment on the fiscal statements to back up their investing determinations, the audit profession is continuously happening ways to better the quality of the audit. We will write a custom essay on The Use Of Caats By The Big Four Audit Firms Accounting specifically for you for only $16.38 $13.9/page Order now In add-on, the dominant progresss in Information Technology ( IT ) of the 20th century have changed the manner many organisations conduct their concern. Nowadays, Information Systems ( IS ) are at the bosom of the concern procedure of many administrations. As an increased figure of concern administrations engage in electronic commercialism and every bit much of the traditional audit trail disappears, it becomes critical for hearers to understand the basicss of making concern electronically and develop new audit techniques for such environment. Undoubtedly, the application of Information Technology in carrying-out audit procedures will be indispensable, now and in the foreseeable hereafter. As many foreign writers have identified in recent old ages, the manner the audit is conducted is germinating due to the go uping relationship between accounting and information systems. The coming of computing machines has non merely brought with it threats to the audit profession, but it has besides brought the chance of bettering the audit procedure itself, therefore forcing audit houses in the hunt for higher efficiency and effectivity ( Zammit, 1999 ) . Given the of all time increasing potency of Information Technology and public outlook for increasing efficiency and effectivity of the audit procedure, the scrutinizing profession has been, and still is, faced with the demand to supply increased counsel and efficiency of audits conducted in an IT environment. The overall aims and range of an audit remain the same whether an audit is carried out in a Computer Information System ( CIS ) environment or non. On the other manus, the application of scrutinizing processs may necessitate the hearer to see the usage of Computer Assisted Audit Tools and Techniques ( CAATTs ) . Such techniques use the computing machine to heighten the effectivity and efficiency of audit processs. In a Guidance note on Computer Assisted Audit Techniques issues by the Chartered Accountant on January 2004, CAATTs are defined as computing machine tools and techniques that hearers ( external or internal ) usage as portion of their audit processs to treat audit info rmations that is held within in an entity s information system. 1.2 Need for such a survey This survey analyses the pertinence and usage of Computer-Assisted Audit Techniques ( CAATs ) from the position of the Big Audited account houses. Computer Assisted Audit Tools A ; Techniques, as their name suggests, include both Tools and Techniques . Although they are much related, the acronyms CAATTs and CAATs are used interchangeably by assorted writers. An of import differentiation demands to be made between the two as the former refers to both the tools and techniques, while the latter refers to either tools or techniques. For the intent of this survey the acronym CAATs will mention to Computer-Assisted Audit Techniques. .ue8c50ae0c9c8ee29b4b27e4490ba5df9 , .ue8c50ae0c9c8ee29b4b27e4490ba5df9 .postImageUrl , .ue8c50ae0c9c8ee29b4b27e4490ba5df9 .centered-text-area { min-height: 80px; position: relative; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9 , .ue8c50ae0c9c8ee29b4b27e4490ba5df9:hover , .ue8c50ae0c9c8ee29b4b27e4490ba5df9:visited , .ue8c50ae0c9c8ee29b4b27e4490ba5df9:active { border:0!important; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9 .clearfix:after { content: ""; display: table; clear: both; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9:active , .ue8c50ae0c9c8ee29b4b27e4490ba5df9:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9 .centered-text-area { width: 100%; position: relative ; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9:hover .ctaButton { background-color: #34495E!important; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9 .ue8c50ae0c9c8ee29b4b27e4490ba5df9-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue8c50ae0c9c8ee29b4b27e4490ba5df9:after { content: ""; display: block; clear: both; } READ: Imprisonment in Great Expectations EssayEarlier foreign CAATs research has been by and large descriptive in nature. In add-on, recent Maltese surveies were carried-out with the aim to place which audit package is normally used by the audit houses, and the cost A ; benefits attached to the usage of such audit package ( Audit Software is an illustration of a Computer-Assisted Audit Tools ) . These surveies were chiefly focused on the Computer-Assisted Audit Tools side, but no extended research was made on the Computer-Assisted Audit Techniques used in the audit procedure such as Test Data, Integrated Test Facility ( ITF ) , and Parallel Simulation ; which may be used in exe cuting assorted scrutinizing processs such as trials of inside informations, analytical processs, and trials of controls. 1.3 Research Aims Since no old surveies were carried out on this country, this survey s overall aim is to give a practical illustration of how CAATs are used by the Big Four houses and to measure the benefits derived from the usage of such techniques. The survey, amongst other findings, will concentrate on: Measuring the deciding factors for effectual application of CAATs in the audit procedure Analyzing which CAATs are normally used by the Big Four Audited account houses and the pertinence of such techniques Analyzing the benefits reaped by the Big Four Audited account Firms when utilizing CAATs as portion of the audit procedure Measuring whether the usage of CAATs is expected to increase in the foreseeable hereafter as a manner of continuously increasing effectivity and efficiency of Maltese audits Scope and Restrictions Bridges between techniques Research Methodology The research for this survey will be qualitative in nature as the purpose of this survey is to give an penetration of the pertinence of CAATs and how these techniques can assist the Big Audited account Firms increase the efficiency and effectivity of the audit and therefore meeting with the populace s outlooks. In the procedure of garnering the empirical information, elaborate interviews will be carried out with representatives from the Big Audited account Firms. The interviewees would hold IT knowledge and sufficient experience in the usage of CAATs so as to acquire a position of how CAATs can help the hearers at the different degrees and phases of the audit procedure.

Wednesday, December 4, 2019

Scarlet Letter Essays (486 words) - English-language Films

Scarlet Letter The Scarlet Letter Adultery, betrayal, promiscuity, subterfuge, and intrigue, all of which would make an excellent coming attraction on the Hollywood scene and probably a pretty good book. Add Puritan ideals and writing styles, making it long, drawn out, tedious, wearisome, sleep inducing, insipidly asinine, and the end result is The Scarlet Letter. Despite all these things it is considered a classic and was a statement of the era. The Scarlet Letter is a wonderful and not so traditional example of the good versus evil theme. What makes this a unique instance of good versus evil is that either side could be considered either one. Hester could very easily have been deduced as evil, or the bad guy, as she was by the townspeople. That is, she was convicted of adultery, a horrible sin of the time, but maybe not even seen as criminal today. As for punishment, a sentence to wear a scarlet A upon her chest, it would hardly be considered a burden or extreme sentence in present day. Or Hester can be seen as rebelling against a society where she was forced into a loveless marriage and hence she would be the good guy, or girl, as the case may be. Also the townspeople, the magistrates, and Chillingworth, Hester's true husband, can be seen in both lights. Either they can be perceived as just upholding the law -she committed a crime, they enforce the law. On the other hand are they going to extreme measures such as wanting to take Pearl, Hester's daughter, away just because Hester has deviated from the norm, all to enforce an unjust law that does not even apply to this situation? Although the subjects of the novel do apply to important issues in history and could have had influences on the time period, they were not great. During the times and in the Puritan community this did not have a large affect on anything. Sure, they did not want anyone committing adultery, most were killed if convicted, but it was not something that upset their way of living in any permanent manner. To an individual or group who was battling something backward in the Puritan society, as were many things, this would have been an inspirational book and possibly a revelation. In short, this book could have been exceptional; it had all the elements of a superb book. Unfortunately, Hawthorne found himself a rather large thesaurus and added a bunch of mindless prattle that mellowed out the high points of the book and expanded on the low points. In many chapters all he manages to accomplish is to update the lives of characters, mostly with irrelevant drivel. Also by expanding on the symbolism of the scarlet letter umpteenth times he wears it out so that the reader wants nothing more to do with a dumb A on some woman's chest hundreds of years ago. Other than that, great book. History Essays