How do government bodies cater for sport development at grass roots level? Essay

How do sports bodies get people involved? The RFU was established in 1871 and now has approximately 200 member clubs; their mission statement can be found in (appendix 1). The RFU is affiliated to the IRB, the international rugby board. The IRB is the international governing body and law making body for rugby union they are responsible for the game at an international level see (appendix 2). There is also a European rugby union board called the FIRA-EAR who fund and organise various competitions across Europe including the under-19 world championships. There are also various associations such as the BARA, the British Asian rugby association. They aim to increase participation by encouraging people from the south Asian countries living in the U.K. to take part in rugby at all levels more information on BARA can be found in (appendix 3). There are roughly 2500 rugby union clubs in England but only 853 offer a youth programme. The RFU have 2 main schemes for encouraging participation at grassroots level. The main one is tag rugby which is a kind of mix of rugby league and rugby union which will develop into rugby union. The rules of tag rugby can be found in (appendix 4). The other RFU scheme to raise participation at grassroots level is, beach rugby. In the Bournemouth area there is an annual beach rugby tournament which is usually held by Boscombe pier, it is usually organised and run by Bournemouth’s sports development team, the RFU, leisure rugby and Oakmedians rugby football club. This is roughly the same game as tag ruby but it is played on the beach and can be played by people of all ages. Beach rugby rules and competitions can be found in (appendix 5). The RFU is committed to supporting the development of grassroots rugby. Over 5% of their annual income is given to help support grass-roots schemes. The breakdown of the estimated central government and lottery funding can be found in (appendix 6). The CCPR, which is the national alliance of governing and representative bodies of sport and recreation, will give the RFU à ¯Ã‚ ¿Ã‚ ½9.4 million for a three year project, how this will help grassroots participation and about the CCPR can be found in (appendix7). Tag rugby, which is the main way of increasing participation at grassroots level, has two main sponsors these are Ford and Sportsmatch, see (appendix 8). O2 the mobile phone network are a large sponsor of rugby in England, they are currently giving the RFU à ¯Ã‚ ¿Ã‚ ½3 million a year in their latest sponsorship deal see (appendix9). There are many local clubs including Oakmedians and Bournemouth, a list of local clubs can be found in (appendix 10). Bournemouth are the largest and most successful club in the area and information about them and there sponsors can be found in (appendix 11). The path from starting playing rugby to playing for your country is sometimes a confusing one, but the basic outline is consists of: Tag rugby will be ware a young player starts they can either start by joining a rugby club, playing at a local leisure centre or by playing at school. This will then progress into a contact game with different numbers of players until it is built into a 15 a-side game, all of these games can still be played at rugby clubs and at schools. Then a player can play for their county for example Dorset or Wiltshire. The next step is to play for a region for example the south west. The next step is to hopefully be invited to attend an England youth trial, the most successful players will be fast-tracked to the team England Academy; from there the players will possibly enter into the England teams and possibly the final England squad. There are many other pathways to the England squad; these and a more in depth look at the pathways to elitism can be found in (appendix 12). Women’s rugby started in 1983 and is growing fast, there are now over 8000 players in England and the RFUW is the national governing body for this sport in England. Out of the 2439 rugby union clubs in England just 956 have a women’s section. More information about all aspects of women’s rugby is in (appendix 13). In wheelchair rugby the game takes place on a regular basketball court using volleyball, for about the rules and how it is played can be found in (appendix 14). GBWR, great British wheelchair rugby, is a not for profit charity that has been going for 20 years for the fast growing sport of wheelchair rugby. Their objective is to develop a fully inclusive sport, enabling players to achieve and reach their full potential regardless of financial status or disability. For more details about funding of the GBWR see (appendix 15). The RFU’s grassroots schemes are working fairly well as there are a large amount of young people playing tag rugby that are then filtering through to the higher stages of the game. This is seen in the success of the England team in recent years in both winning the world cup in 2003 and reaching the final in 2007. however out of nearly 2500 clubs in England only 853 have a youth section, this shows that although the young players are playing rugby there are not as many as many would like to see.

“Yamaha Fiore” 2NE1 †Celebrity Endorsement

Celebrity endorsement is commonly used to market products, it is a strategy which gives a â€Å"face† to a brand, to which the consumers can relate and aspire to. Yamaha has decided to promote its Fiore scooter Thailand with widely popular Korean pop group 2NE1. Their strategy was to reach out to urban Thai’s who follow foreign trends, music and fashion. While many urban Thai’s certainly are fans of the Korean fashion and pop music it remains unclear as to what effect the campaign has had on the purchase decision making and increased market share if any; however the effort did position Yamaha’s scooters as a trendy and youthful. Across European cities scooters are a very popular and low cost means of transportation. In Thailand, and a number of other emerging markets most consumers will aspire to owning their first car and will go to great lands to acquire one such as extending significant loans, whereas motorcycles/scooter are generally used and perceived as necessity for low income market segment. Furthermore, in Bangkok it is apparent that there are very few scooters being driven by the middle to upper market segment consumers, some of the reasons being as mentioned earlier and due to the traffic congestion and pollution which is considered to be dangerous to drive a scooter in. Yamaha is one of Thailand’s largest motorcycle manufacturers with a market share of 26% – expecting to reach 30% in 2011 (Bangkok Post, May 5, 2008) and Honda leading with an impressive 68% (Bangkok Post, May 5, 2008) market share. A large portion of this is assigned to rural areas where people use scooter as common means for transportation whereas in urban areas people will rely on public transportation, own a car or other. The key challenge would remain in changing people’s (middle, upper segment) perception of using scooters as a way to commute, run errands or go to a nearby store rather than solely relying on using car most of the time. This may be achieved by endorsing a local celebrity which would be ideally living in a modern condominium or a housing village also known locally as moo-ban. This would be a more â€Å"practical† approach to promoting a lifestyle people could more easily relate to rather than pop stars. The end result being many of the middle to upper income market segment might acquire a scooter in addition to owning a car to drive around their housing village or condominium and go to a nearby store or a restaurant. In the sportswear industry celebrity endorsement is used probably more often than in others. It is a great way to establish the brand as it is used by professional athletes and draw the consumer’s attention. Nowadays a great deal of sportswear is also worn as casual wear and not only on tennis courts, golf terrains or running track which has significantly widened and expanded the market. A very successful, charismatic athlete can portray a brand with many positive attributes. However, while there are many encouraging factors in using celebrity endorsements across many industries the marketing and advertising campaign could eventually result in negative or less attractive brand perception. Examples include when athletes are found to be using drugs, misbehaving in public or in competition. As mentioned earlier these individuals provide a â€Å"face† to the brand and in this light the public will think of a given brand. Tiger Woods has been one of Nike’s endorsed celebrity which has virtually established the brand in the golf industry. It is one of the prime examples of a success when a brand is tied in with a successful and charismatic athlete who also has the â€Å"star† power. It is also a very direct and relevant persona in the golfing industry which has attracted many first time golfers to purchase Nike equipment and other sportswear. The previously examined case of 2NE1 pop music group would be more fitting and is more commonly used if the endorsement was used to promote fashion, perfume, makeup and other similar products as they are more fitting with feminine attributes of beauty and attractiveness. In this respect Nike has established a firm brand perception with a person who is very relevant in the industry whereas a few years from now most likely very few people will remember the 2NE1 and Yamaha joint campaign. However it is important to note that there are also certain risks when a brand strongly relies on single celebrity as is in the case of Nike/Tiger Woods who has been through a personal scandal which has dramatically affected the golfers perception in public view and who has suffered a loss of a number of endorsements by energy drink makers and telecommunications company, Gatorade and AT&T. And we are yet to see if the company will continue to carry the golfers name in the nearby future.

A Perfect Couple - What remains for Amy

The play A Perfect Couple by Brooke Berman focuses on themes of friendship, love, and betrayal among friends Amy, Isaac, and Emma. The title itself is an ironic representation of the plot where the relationship comes crashing down because of a secret that should or should not have been divulged. Amy, (Dana Eskelson) and Isaac (James Waterston) are engaged to be married after a long and rather rocky relationship as the couple dated precariously that lasted for fifteen years until decided to tie the knot. They decided to have an informal gathering at Isaac’s inherited house, just to talk about redefining their lives and enjoying their friendship. Amy, the bossy and assertive fiancà © discovers a diary in the house, which used to belong to Isaac’s eccentric grandmother, a diary that changes their whole relationship with each other. When Amy discovered this she immediately berates Isaac for not having to tell her, though Isaac does not know of the diary’s existence. Amy is then torn by two nagging issues – that his fiancà © once loved Emma (Annie McNanamara), her long time college friend, and that Emma had visited Isaac in his upstate home. Naturally, after dating on and off for a long time, Amy felt furious as she shouted trying to vent out her frustration. She kept waving the diary in Isaac’s oblivious face, trying to search for an answer that was never going to come. During the early parts of the play, Amy and Emma were talking about their college days, and how Amy met Isaac, how their careers blossomed leading to their desired lifestyles and eventually marriage.   During their conversation, as an audience, one could surmise that the three friends had a strong relationship. Emma was a witness between Amy and Isaac’s relation and she chose to say nothing that would otherwise destroy the couple. Indeed, the friends trusted each other and their relationship seemed unbreakable. Amy advises the single Emma to settle down and have a family rather than enjoying one-time relationships with random men. During the course of the play, Amy’s own thoughts and advice turns her paranoid and convinces herself that Emma chooses to remain single because Isaac. Their conversation is on a mature scale even though it defies sense logic but their continued arguments force them to show their different personalities and principles in life. The common ground between their conversation and arguments is the friend’s belief in love. During the play’s finer points, Amy is devastated of Isaac and Emma’s secret relationship. She leave the house without any pretence and runs to their next-door neighbour’s house. Josh (Elan Moss-Bachrach) neighbor and recent college grad student, was there to comfort the suffering Amy. Leaning on Josh’s shoulder she poured her heart out, she was at a loss on what to do. The one-act play was straightforward and direct to the point. Amy’s act is worth mentioning since Eskelson perfectly suits the role, finding easily to produce a comic and quirky character while maintaining her sensible and somewhat secretive character. Her voice was crisp, audible and understandable that could have been otherwise hard to determine her role in the plot. Her performance espoused what her role is, her plight despite the smiles and laughs she had among her closest friends. During a point in the play where Emma was having a conversation with Amy about their happy college experiences, her voice was high- spirited and cheery as though she was relieving her college days right then and there. Her character is also flexible as presented during their argument with regard the diary. Her character, after an uncertain emotional status, becomes angry and frail, fed up of trying to mending and maintaining relationships after many years. In addition, her episode at Josh’s house, she became cool, as though she had already decided what to do. Already bordered by uncertainty, Amy’s fun and quirky character transforms into a distressed and enraged fiancà © into a hopeless yet purposeful woman in the end. There is already a hint of emotional imbalance that can be derived from her rocky dating life with Isaac. But when Isaac had proposed to her, she was finally convinced that it was already the real thing and gave her enough reason to believe that Isaac wanted the marriage to. She had affirmed herself of their relationship and thus have settled for happiness that she thought would not be destroyed. But the diary changed everything and her emotional stability, already hanging by a thread, comes crashing down. In the end, she breaks down emotionally, and settles for the consolation of their next door neighbour. Amy intensely showed most of five stages of psychological grief shock, anger, negotiation, depression, and acceptance. Ms. Eskelson’s acting was precise and she was clearly in character as she portrayed her character’s suffering from emotional grief.   At first, she experienced natural shock from the diary’s contents. But this did not cause her denial, instead she sought the truth from Isaac. When he did not give an answer, she was forced to take the diary seriously even though it mean that Isaac’s stepmother was either lying or twisting the truth. She relied too much on the diary, but this is justified because of her paranoia, coming from her assurances that her relationship with Isaac was going to be perfect because of their engagement. When Amy knew, she needed someone to support her since her two friends lied to their face. She had no choice but to express her feelings to Josh. Naturally, this level of betrayal unhinges her and goes into depression, hurt by the two people she trusted most. Finally she accepts her situation. In the end, she decides to break up with Isaac and leave his house. When Emma asked how theirI thoroughly enjoyed the whole performance for the issues that revolved around the story can certainly be found in normal relationships: the love triangle among the three friends, issues on betraying friendships, heartbreaks and a nagging uncertainty of the future in the end. Also, the diary also played an essential role for the whole plot. From the unproven entries of Isaac’s grandmother, claiming that Isaac really loved Emma, is a modern day interpretation of Pandora’s box. It is a secret that hovers on exposing truth or concealing it, as one consequence would be the destruction of their unique friendship, and, for Amy and Isaac, their marriage that took 15 years in the making. On the other hand, the diary’s concealment would forever torture the three friends as Amy lives in a blind happiness, unknown to the secret relationship Emma and Isaac had. It was indeed a test on their friendship. The performance moved me and inspired me to think about what has the greater importance, whether friendship or love. The play also empathizes with audiences on how to confront or overcome unexpected problems in a middle of a relationship and friendship.   I sympathized with Amy’s situation. Her dilemma was beyond that of Isaac and Emma. If Isaac had told Amy about their brief experience at his house, she would have not been upset that much. She would have been better off knowing the truth rather than living knowing nothing. But they hid the truth whether or not it was intentional, but as a good friend it would have better for Amy. The truth is people get hurt by telling the truth but the greatest hurt comes from friends who decide it is better to lie rather than betraying them with the truth.

Vulnerability of North Anna Nuclear Generating Station in Virginia Essay

Vulnerability of North Anna Nuclear Generating Station in Virginia - Essay Example Believed to have been formed by Israel and the US, Stuxnet was discovered in June 2010 and is a computer worm whose purpose was attacking the nuclear facilities in Iran. It put off safety apparatus, resulting in centrifuges spinning out of control. Originally, Stuxnet spread through Microsoft Windows, targeting Siemens Industrial control systems. Although this is not the first instance industrial systems have been targeted by hackers, Stuxnet happens to be the first discovered invented malware capable of spying and subverting industrial systems in addition to being the first to incorporate a programmable logic controller(PLC) root kit (Kuperman, 2013). Such cyber worms as Stuxnet can be used to wreck havoc in nuclear facilities leading to untold of damage and destruction to not only the economy but also US citizens. For instance, Stuxnet has been used before to target 5 organizations in Iran, with the likely target broadly alleged to be uranium enrichment facilities in Iran. In addition, Symantec in August 2010 noted that sixty percent of the computers infected globally were in Iran. Further claims by Siemens stated that Stuxnet had not damaged any of its customers’ infrastructures .However the Iran nuclear program that makes use of embargoed Siemens apparatus secretly procured had been infected by Stuxnet. This vulnerability can be used by terrorists to damage North Anna Nuclear Generating Station in Mineral, Virginia (Kuperman, 2013).

Organizational Change and Development Essay Example | Topics and Well Written Essays - 1000 words

Organizational Change and Development - Essay Example Argument The proposed research builds on the assumption that organizational change is the concept with no clear boundaries and draws on a number of traditions and social science disciplines (Hughes 2006). The complexity of the organizational change phenomenon justifies the presence of multiple change management perspectives. Interpretation of the issue That organizational change is interpreted in a number of ways is a well-known fact. Much has been written and said about the various perspectives on organizational change and change management. The organizational change process is extremely complex. Generally, organizations apply to change, with the goal to transform and, consequentially, adapt to environmental changes (Stacey 1995). Organizational change is always rational and intentional (Stacey 1995). Most organization theories explain and confirm the variability of organizational characteristics (Hannan & Freeman 1994). The multitude of organizational change perspectives can be int erpreted from a number of viewpoints. The causes and anticipated consequences of organizational change greatly affect organization attitudes to change. Environmental variables and the disciplines on which organizational change frameworks build matter a lot. The issue in question should be interpreted through the prism of the organizations’ values, missions, and performance principles. ...II. Organizational change perspectives – a view from the bottom: identifying the causes and drivers of organizational change. III. The process of organizational change – how and why different organizations implement change. IV. Organizational change resources – different perspectives on organizational change as a reflection of resource availabilities and constraints. V. Organizational change and outcomes – why organizations introduce change and what they seek to achieve. The proposed research assumes that the complexity of the organizational change phenomenon and p rimarily responsible for the multitude of perspectives on change in organizations. This is why each and every aspect of organizational change, from causes to anticipated consequences, should be considered. First, the essence and implications of the organizational change phenomenon should be clarified. Second, different perspectives on the causes and drivers of organizational change will need to be explained, followed by the analysis of the organizational change processes and anticipated outcomes. In many instances, the multiple theories of change reflect the diversity of modes and ways to shape our understanding of the world (Grieves 2010). Grieves (2010) lists several important perspectives on organizational change: structural-functional, multiple constituencies, organizational development perspective, and critical theory of change. The proposed essay will rely on these and other perspectives, to produce a coherent vision of the organizational reality.

International Business - Global Team Case Study Essay

International Business - Global Team Case Study - Essay Example From recruitment to compensation, James failed to address various issues such as compensation and work relationship, thereby making it hard for the team to work as a unit. Open work accelerated the working relationship issues in the company. For instance, more challenges such as vacation, time differences, compensation mismatch and favors claims strained the relationship between the team members. These issues could have been resolved before the starting of the program. Unlike the initial intention of diversity which was to give the company an opportunity to deal with varying challenges in the market, diversity made it hard for the team members to communicate (Neeley & Delong, 2009). This is because their cultural, religious, and racial differences acted as a communication barrier rather than an aspect to enable the company to have a global outlook. In the short term, James should improve the communication levels. This is through making it mandatory for the team members to communicate with each other at a particular time (Neeley & Delong, 2009). In addition, in the long term, he needs to develop a reward program to offer the best team members with rewards. This will motivate the team members to work as a single unit and towards a common

Article Review Example | Topics and Well Written Essays - 1000 words

Review - Article Example Creativity is important to every organization and can solve any problem. The success of the organization depends a lot on the capacity of the employees to invent new things, solving problems and imparting new ideas. The main issues unraveled in individual creativity research are â€Å"General Personality, Big Five Personality and Self Perception† (Egan, 163). In addition to these factors, several other sub-factors also have an impact like â€Å"creativity goal setting, evaluation and feedback, teamwork, role models and leadership and supervision† (Egan, 164). The Creative Personality Scale (CPS) is one of the most widely followed techniques in measuring individual creativity. The study found that creativity of a personality is enhanced by support from family members and peers. The system of evaluation and feedback can negatively affect the creativity of the employees. This curbs the natural instincts of the employees to improvise or rendering new ideas and hence creativity is negatively affected. The article dwells on individual creativity and the external factors influencing it. It forms a detailed study in understanding the creativity of the employees. Creativity is driven by many influential factors. It has to be kept in mind that creativity makes people more inclined towards work and drives them to work that much harder. A true leader will encourage creativity among the employees and thus will help in increasing the productivity of the organization. The article provides a detailed study on the external factors influencing creativity. To be an effective leader one has to keep an account of the external factors, as this would help to increase the creativeness of the employees. As we can infer from the article, satisfaction of the jobs is very essential in increasing the creativity of an employee. The job fulfillment of an entity relies upon the individual perception of the jobs. Therefore, it is very essential to choose the right kind

Questionnaire Essay Example | Topics and Well Written Essays - 500 words - 1

Questionnaire - Essay Example All fully engaged employees have a deep rooted bond with the organization and they develop feelings of loyalty, control, trust and empowerment at work. Such personnel are able to identify vital business opportunities required for growth and have the willpower of committing value added personal and emotional energies mandatory for excelling in the professional life (Sanders, 2012). For the organization, employee engagement is a crucial element as it enhances its efficiency which increases the customer satisfaction, lowers the employee turnover and boosts the productivity rate (ADP Research Institute, 2012). The questionnaire is designed to get your viewpoint about the organization’s working conditions. You are required to give honest, true and fair opinion about the following statements. In front of each statement, select the box which is an indication of your opinion related to the statement. The main purpose of all of these questions is to get an insight about the employee’s feeling about the work and value within the organization. With the help of this questionnaire, the company will be able to determine the effectiveness of employee engagement within the business and monitor the results over a period of time. ADP Research Institute. (2012). Employee satisfaction vs. Employee engagement: Are they the same thing? Retrieved February 24, 2014 from

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

Constitutional Law - Essay Example The two legislative chambers House of Lords and House of Commons are the custodians of bringing changes and interventions in the constitution however judiciary has the power to exercise. Bringing a constitutional change without the acceptance by court is therefore not possible and applicable. There has been an apparent separation of powers between the parliament and judiciary. The constitution of Britain determines boundaries of institutions so that they would exercise their respective legitimate powers. There have been several cases which indicate that Parliament enforcing an unlawful legislation in opposition to Britain’s constitution demolished by the Britain judiciary. Hence bringing a constitutional change in UK is complicated and difficult. The orientation of British Judiciary has remained to escort parliament in many legal legislative measures which would safeguard the constitution. The case of Immigration and Asylum in this regard caries colossal importance as the British parliament made changes in immigration rules without judicial review. 2 Courts rejected this decision by the parliament and made certain that without concerning courts, such decisions would not be made in future. The parliament had to eventually withdraw their decision as the supremacy of judiciary/courts is the name of the game in Britain. 2 Supremacy of Parliament has been always there in the country and they ensure to bring fundamental changes and developments in constitution which is towards national integrity and uprightness. Balance of powers among institutions is the elegance and sophistication of United Kingdom’s constitution. The orientation of courts is not to overrule legislative measures made by the parliament and show its supremacy; but they intend to follow the decisions which do not contradict with the previous court verdicts. Prior

A Long Long Sleep Review Essay Example for Free

A Long Long Sleep Review Essay 1. A Long Long Sleep by Anna Sheehan 2. The book was first published in 2011 in the United States 3. Discussion of the plot a. The story takes place in the ComUnity 62 years after the main character is â€Å"stassed†. b. The protagonist of the story is Rose Fitzroy, who was awakened after 62 years in stass. c. Rose was the heir of the wealthiest family in the world. However, she was put in stass by her parents for 62 years until she was discovered. Desperate of losing her parents, her first love, her friends and everything once belonged to her, Rose tries to put her past behind her and adapt to her new world. d. Rose is the target of reporters and her surroundings when she first starts her new life. The students at school try to avoid her and treat her as if she was a ghost. She is rejected by Bren, the one who found her and woke her up by a kiss. Every night, she suffers the nightmare of her past life and the fear of losing her new life again. Most importantly, she is the target of a robot assassin, which was programed by her own parents in order to â€Å"keep her safe†. e. As the robot trying to kill Rose, she also finds out that Bren’s grandfather, who arranged everything for Rose since the day she was found, is Xavier, her long lost love. She is shock and sinks into a sea of thoughts. When she is talking to Otto about what has happened, the robot finds her and she just gives up. On the way to the robot station, she is technically dying because of all the pain, but still manages to think about her past, what her parents had done to her and her family, her present, who she really is and the people around her including Xavier, and her future, who she is meant to be. At the station, where all the stass tube is hidden, she decided to fight back the robot. With her little strength, she manages to throw the battery at the robot, which later exploded, and she was saved by hiding in the tube. As for her relationship with Xavier, they still love each other as much as they ever had. Rose was able to forgive the people who hurt her, in order to hold on to her dream. 4. I think the book is about 8. I was drawn into this book and its story since the first few pages. This is the first book that I really took home to read. The story is very excited and can pick up the speed at some parts. However, the fact that Rose fell in love with Bren too fast rather looking for her parents or Xavier made the story become just another fairytale with a modern twist. Besides that, I really like this book! 5. A. How old was Rose supposed to be if she wasn’t stassed? * Rose was technically a hundred years old. Before the last 62 years in stasis, she was stassed many times. It actually took her 38 years to reach the age of 16. (page 152 – 153) B. How many brother and sister does Rose have? Rose had two other siblings, a brother named Stephano and a sister named Seraphina. Rose doesn’t know (or remember) of their existence until she saw the files in the robot. Her siblings were also programed to be killed by the robot. If not, they were still stassed until then. (Page 312-313) C. What does Rose do in order to talk to Otto? Since Otto couldn’t talk and afraid to touch Rose, she decided to â€Å"chat† with Otto on a screen (I assume it’s like a tablet). (Page 102) 6. â€Å"I try to keep myself active, keep my heart open, refuse to sink into despair when I find myself crying for no reason in the middle of the night†. This is my favorite line of the book because Rose has been suffering so much, all because of her parents. She did not have the love that every human being deserve to have, yet she is still trying really hard to move on, forget the past and holding on to her future. I can also find myself in this line since I have been always trying to be happy and not being desperate over the â€Å"bad† things that happen in my life. 7. One thing I’ve learned from this book is to not give up easily and hold on to my dream.

Examining different accounting forms within Samsung Electronics

Examining different accounting forms within Samsung Electronics Samsung Electronics Company is a part of the Samsung Group which group was first established in 1969 by the founder of Byumg-chull Lee in Dzegu, South Korea. It is a leading electronics equipment of digital manufacturing group of our home alliances such as television, mobile, refrigerator, etc. In 1978, this company established as a international company to launched in the USA market. In 1984, this company built 1st overseas plant in Portugal and in 1984, also expanded a sales marketing in Germany and UK. After 2 years later, the company established a new plant in UK to manufacture microwave ovens, VCR and multi TV. In 1988, this company converted with Samsung Semiconductor Telecommunication Company. Now a day it is the largest electronics company over the world by providing their new technology. In 2009, this company recognized for highest revenue company overall the world and also same year this company celebrated the 40th anniversary. At this moment, it covers 28 percent electron ics equipment of the UK market. Product of Samsung Electronics Company Samsung Electronics Company provides us smart appliance technology and operational efficiency of the electrical grid which appliances are make comfortable of the home life. In earlier period of this company, manufactured only black and white television and after nine years later in 1970s, introduced new products like as refrigerator, washing machines and electronics plants. In 1986, this company built microwave ovens, VCR and color TV in the UK plants. In 2000, was very important for the company because this year its expanded in the global internet with Yahoo and to provide next generation mobile phones and also make a new marketing technology. The company built liquid-crystal displays (LCDs) monitors and next year company developed of two way interactive compliant television sets, cable infrastructure and portable communication equipments by joint adventure with other company. In 2006, introduced with the range of 3G mobiles. After day by day, the company established their new techn ology for the global people such as Laptop, WiMAX technology, Digital Media and Communication (DMC) division, 4 GB DDR3 chip, digital camera, home theater system, Blu-ray, printers, air conditioners, and broadband internet, etc. Competitors of Samsung Electronics Company If Samsung electronics company is the biggest electronics company all over the world but its has many competitors in the market such as Sony Ericson, Apple, Nokia, Philips, Sony, etc., which also deals in the electronics equipment selling as this company. Sony, LG sell also the similar electronics product to Samsung company however its products available in low prize, high configuration and always maintain the quality of service which makes Samsung Electronics Company leading electronics group in the world. Process of the Company Samsung Electronics Company not only sells but also manufacturing of the equipment. Before launching any product they ensure the quality of the product through whole process from getting raw material, production, transportation, usage and end-of life disposal. All of these are adding price, quality, design and function which done for product improvement. Before manufacturing any product, fast maintain the customer choice and all are doing with responsibility. If customer is not satisfied in the product, the company has to ensure the warranty. Policies of Samsung Electronics Company Samsung Electronics Company has policies which follow the rules of regulation very strictly for the organization. These rules of regulation not only for customer but also total group. All policies are maintained by HR manager of the company. The roles are following such as administrative development, services performances, maintain employee, communicate with administrative team, investigating, answering and maintain human resource record. Another main thing is requirement such as analytical, problem solving, oral communication, delegation, management skill, qualifications, and language skills. Review of Management Accounting : Management accounting is an integral part of management concerned with identifying, presenting and interpreting information used for formulating strategy; planning and controlling activities; decision taking; optimizing the use of resources; disclosure to shareholders and others external to the entity; disclosure to employee; safeguarding assets. (Accounting for non-accounting students, by J R Dyson-3rd Edition) Management accounting is the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and communicating information that helps managers to fulfill organizations objectives. ( Charles T. Horgren) Following by the explanation stating of some facts which are necessary of fulfill the nature and role of the management accounting. These are strategic planning, budgeting, financial management and accounting, cost accounting, communication of financial and operating information, financial control, internal audit, and management audit. (Accounting for non-accounting students, by J R Dyson-3rd Edition) If any organization need to increase their business firstly essentials to know about the key techniques of the management accounting because without technique difficult to development of the financial policy. So this company like as Samsung Electronics Company following some techniques which are find out the key revenue indices for measure, reporting structure of management for implantation, analyzing the working process, supplier wages, cost of product gross margin and profitability of the customer; always monitor the cost and volume; implement balanced scorecard and customer value of the management reporting. (www.brillco.net) Techniques and Methods of Management Accounting There are different types of method and technology have which helps us to understand the overall management accounting, some of them are as follows: Activity based costing of management accounting Activity base costing is a method for measuring the activities, cost and performance of the company which based in the ability of the assemble that is based on the natural action of the organization. Activity base costing argues from customary cost accounting facility which apply the activity in actual authority. To count the number amount of the consequence, costing of activities in durations for all fixed and variable of the straight cost. Any manager of the organization can take judgment on the activity based costing number volume for a customer. Job order costing of management accounting Job order costing is a method where is one of many another accounting costing system which uses for monitoring and controlling cost of the business. Job order costing can be calculate by the amount of number in the business is divided by cost of the business. Its method actually used for many industries, for example T-shirt Company. Budgeting for a company One of the most important areas of the management accounting is the budgeting for any kind of business whatever it is a small business or a big business. Budgeting as a company what plan to spend or receive over a specified period of time based on past experience. Any company wants to provide their business planning, co-ordination, communication, motivation, control and performance evaluation by budgeting. For a big company, generally makes a budget for yearly basis and operating budget with past years statement of revenues and expenses but a small company provides a budgeting on monthly bases. Such as Samsung Electronics Company, highlight includes research new technology, development of product, administration activities, expanding and selling differences budgeting. Budgeting in a company has some profits such as requires all kinds of management to framework of future, provides absolute aims for evaluating achievement, makes an fast warning system for potential difficulty and favor s the organization of activities within the business. Budgeting is a challenging position for every organization. There are two kind of budgeting, following as: Periodic budgets: This is characteristically behaved once per budget period- generally once a year for every planning period of a company, this budget may be revising or update latest realistic forecast. Continuous or rolling budgets: Continuous budget as a budget that always ready for a specified future season by adding a season (month, quarter or year) to the period that at the last moment with a fixed planning horizon. Capital investment decision for a company: Another one of the most important of the management accounting is capital investment decision which is made for the major period of time expires between the layouts of the recovery of the investment is known as capital investment decision. The ambition of the capital investment decisions admits appropriation of the companys capital funds most influentially in order to ensure the best return possible. Capital investment decisions are made for short term and long term for the profit of the company. Recommendations to Samsung Electronics Company: Samsung Electronics Company allocates some methodology for the development of the organization where activities based costing is a important implement such as activities, cost and performance. Samsung Electronics Company should follow activities based costing because assigning prices to product and product to services are going on this new technology. Budgeting of these company activities based costing have a good authority on the management accounting policy of the company. There are different types of job order costing system on management and cost accounting. Following this way, Samsung Electronics Company provided as a largest brand overall the world which used for monitoring and controlling cost of the business. Its cost effective, a good design accounting rule must generate advice for a big number of uses. It helps of making special reports such as sales tax, payroll etc., also this company has every one thing in preparing such as over head cost, direct cost and indirect cost. These decisions provide the company and maintain the focus on electronics for example smart phone, chips, etc. At this moment, Samsung Electronics Companys capital investment decision is fixed. Following by this financial policy, Samsung company increases their growth for last 2 years by balance sheet, for example: in 2010 net income increase 65% compare with 2009 and sales up to 13% compare with previous years, which takes a great effect in the financial accounting of the company. Decision also motivate the company in coming information like as Samsung electronics moves Solar battery business which fields are LEDs, medical equipment and hybrid electric car batteries. Budgeting is a very major matter for Samsung Electronics Company; they take a mission for 2020 which will be providing a largest revenue company in the world. So proper budgeting gives an idea to make future planning of the company and feel easy to achieve the goal by monitoring and analyzing previous years expenditure and sell. For example, in 2011 Samsung Electronics Company announces that they invest a fund above $ 26 billion for the next year which will be a new record in their investment. As a result, they celebrate the biggest budget compare with another company. Early in this year, they announced two budget compacts which are PL20 and ES80 cameras where based CCD chips, net, USB-based charging. This creates an overall knowledge among the different departments. Some event of the budget, take a great effect in the financial record. For example; in 2010 in Samsung Mobile Communication took infect where sales cover 23% and operating profit rise 38% compare with last year. As a res ult, it will be influences for the organization such as employee, management, technician, etc., also on the budget. That is why, budget influences customer and can adopt periodic budget. This company cannot provide continuous budgeting for their future development in the global market. Samsung Electronics Company makes planning, co-ordination, communication, motivation, control and performance evaluation by budgeting. SWOT Analysis of Samsung Electronics Company: Samsung Electronics Company is a part of Samsung group which is one of the leading manufacturing technologies of home alliance product in the world. This company specially known as telecommunication, semiconductor, digital media and convergence technologies. This company provides their strength, limitation, opportunities and threats by SWOT analysis. Now a day, this company is the global biggest producer for DRAM, SRAM and flash memory which makes the strong situation of the world brands company and also for the strong competitors. Strengths of the Samsung electronics company: Samsung Electronics Company is strength for different sectors such as semiconductor, telecommunication, digital media of the governing players and DRAM, SRAM, flash memory of the biggest producer of the world market. First position for the television which is 25% and second position for mobile phone which 19% of the global market. In according the robush market position, Samsung Electronics company ranked in the nineteenths place overall the leading 100 brands and only 5th position for the technology. Research and developments is the main concern and customer motivation for the Samsung electronics company. For research and development, this company spent about $ 7 billion in 2010 and $ 6 billion in 2009 and about 42,000 people are working for research overall the world whereas only Korea has 6 and another has 18 research centers in the world. Following by the research and development, this company provided new technologies of home alliance and earns more money. Samsung Electronics Company is well known over the world for the highest electronics equipments compare with the other company. That is why; they announced the prize for revenue of the world market. One of the interested things is that this company provides only two business area such as digital media and telecommunication. Weakness of the Samsung electronics company: An example of product come backs is the first weakness for the Samsung electronics company. In 2009, 160000 phones, key pads and BB14 software were back for some mechanical problem in the US market, it was the fast of the year whereas same year of the last come backed about 1000 watt microwave ovens in the US market and fridge in the south Korean And Chinese market. Both reflected the financial effect of the company and negative effect on the consumer. Mobile phone market in the developing countries was very weak position which is only 3.5% whereas Nokia was 58%. They cannot lead those countries for their prize and working system. Opportunities of the Samsung Electronics Company: The Samsung electronics company has the ability to form strategic alliance in the world market while according the consumer perspective. This reflects the great attitude of the company. In the developing countries where telecommunication market is growing recently. They should to proper use in this countries for example; in 2008 0.8 million people used mobile but in 2009 it reached about 1.2 million in India. Threats of the Samsung Electronics Company: Now a day, global market is open, so to make a position of any company makes sure their completion. In this reason Samsung Electronics Company has more competitive in the business environment, such as Nokia, LG Electronics, Sony, etc., which faces the negative effect in the market of the Samsung Electronics company. Samsung Electronics Company facing the weakening position in the liquid crystal display (LCD) flats in the market. According in 2010, fast quarter sell about 154 million amount and second quarter sell only 157 million amount, day by day decreased the demand that is why these company takes the low prize. This makes the great effect in their financial position.