Article response Example | Topics and Well Written Essays - 500 words - 1

Response - Article Example milar levels of proficiency in their L3.Can Cross-Linguistic Influence(CLI) from L2 be observed in the, L3 lexicon of the candidate/learner who has attained a low level of L2 proficiency and who has also had limited exposure to that language? Let us see. The study showed that L1(English was used as L1 in the study) was by far the main source of influence on L3 languages. The CLI found in the L3(Germany was used) of the candidates in the high 2nd language proficiency(low L2 exposure) group has features of the Cross Linguistic Influence found in the L3 of the candidates in the high 2nd language proficiency(low L2 exposure) has characteristics of the CLI found in the L3 of the candidates in the high second language proficiency/high L2 exposure and the low second language proficiency(low L2) exposure groups. In a study of the placement of sentence negation in third language acquisition, it is argued that there is a contrast between acquisition of a second language and the acquisition of a third language. Although there is substantial evidence for L2 impact on vocabulary acquisition in L3, not every researcher believe that such manipulation generalizes to morph syntactic aspects of the grammar. The data clearly shows that syntactic structures are easily transferred from the second language than from the first language in the initial stage of L3 acquisition. The two groups behave almost contrastingly concerning the placement of negation, a contrast that can be sources to the L2 knowledge of the candidates in interaction with the typological relationship between the second and the third languages (Tremblay, 2006). The impact of L1 on L3 of learners who have achieved a higher level of L2 proficiency is the same, regardless of the level of exposure of L2 by the learners. While the overall rates of L1 influence are the same/similar for the high L2 proficiency exposure and a low second language exposure groups, the overall rate of first language influence found in the L3

Information Systems Components PowerPoint Presentation

Information Systems Components - PowerPoint Presentation Example At the core of proper information management is the collection process. Collecting information includes all the activities that pertain to the gathering of the information from its source. In the London Olympics, much information will have to be gathered from thousands of places in order to be analyzed and translated. The collection process has to be done exhaustively and unobtrusively in order to ensure that nothing important is left behind. In this regard, proper information gathering techniques have to be used in order to obtain quality information from the fields and other sources. Such techniques should not have any loopholes that can lead to some information being lost or distorted during the collection process. Good information management for the Olympics will require that information is normalized in order to create a sense of uniformity and conformity for the organizers. In this regard, it is important to use advanced computer software that can effectively normalize the larg e volumes of information that will have to be dealt with in the process. The organizers should therefore ensure that they use proper computerized information management systems that will ensure that the whole event is devoid of any mishaps that can occur in such instances. It has to be realized that if the wrong information is gathered from the ground, chaos will begin to erupt in the games. It is therefore important that information gathered has to be confirmed and counterchecked in order to ensure that no distortion has occurred in the collection process. The information gathered from the field will normally be at its raw state. In order to make it presentable and easily understood by the millions of people across the world that would be waiting, it is important that the information is properly analyzed. The raw data can be analyzed through the use of various methods. In this regard, the analysis of the information has to be highly computerized in order to effectively address the large volumes of information that would be available. It is also important that the information system to be used to has a good backup process in order to take care of any eventuality. While many people across the world would eagerly be waiting to receive updated information on the various events on progress in London, the organizers have the important duty of ensuring that this flow of information occurs without any interruption or hiccups. In order to ensure that nothing is taken for granted, it is necessary that the organizers of the London Olympics to regularly conduct database checkups in order to ensure the functionality of the information systems and to ensure that everything progresses as planned. Since the data gathering process is expected to be top notch, it is also important to ensure that the data quality strategy is regularly checked and enhanced. This would be greatly important considering that the data obtained from the event will have to be kept and used for several years to come. In order to ensure that only the appropriate information is gathered and relayed across, it is necessary to track the deliverability of the information across the whole system. Quality information can only be obtained if it is tracked across the movement in order to ensur

Significance of Forensic Evidence Research Paper

Significance of Forensic Evidence - Research Paper Example Forensic evidence usually involves factors like modern computer, DNA fingerprints, forensic anthropology, toxicology, autopsy techniques and much more. Forensic evidence, therefore, has some significance to criminal justice and has some impacts on law. However, forensic evidence raises questions as to whether there are enough constitutional safeguards to help in maintaining the privacy of people. Moreover, forensic evidence has some great assets and liabilities. Forensic evidence has appreciable significance to criminal justice. For instance, forensic evidence has assisted in the arrest of people who commit rape crimes. In the past, when someone was raped, it was not simple to establish who did the rape. This was because the technological level was not so advanced. With forensic science, test can be carried out on a victim of rape to determine the person who did the rape. This technology simply collects some fluids from the rape victims for example semen and then it is taken for the DNA test. The results from such tests are in most cases accurate. This has therefore, been of positive significance to criminal justice. Another significance of forensic evidence to the criminal justice is in the accounting sector. Since the sector of accounts majorly deals with finances, it is prone to criminal activities. The sector of accounts has in the past lost many finances because of fraud cases by those in management, especially the accountants. Presently, forensic technology is also used in the financial sector to detect fraud cases. Financial sectors are, therefore, employing forensic accountants who assist in the detection of fraud. This has helped the courts in judging the cases that involve mismanagement of funds because before, such judgments were not easy to make. The judgments were not easy to make because in most situations there was no clear evidence. Forensic accounting has, therefore, contributed significantly to criminal justice. In crime scenes, the police inv estigators or rather the technicians of crime scenes usually examine all available evidence carefully and dust the scenes of crime purposely to retrieve some fingerprints in case of existence. These fingerprints are usually used to detect the individuals who were present at the time the crime occurred. These individuals can, therefore, help in the investigation process or if they are the criminals then the law acts on them. The detection of the characters with the same fingerprints like the ones collected the scene of crime is usually done with the assistance of forensic science. The evidence from this method is in most cases accurate hence the law courts find it easy to sentence such criminals. This forensic method, therefore, has helped in criminal justice significantly. Forensic evidence is also significant to the criminal justice because it gives the law courts clear evidence on the murder cases. Forensic science can be used in testing the bloodstains at a crime scene. Bloodstai ns and spatter analysis engages the examination of a crime scene, extension and trajectory of the blood in the crime scene (Kiely, 2001). It can, therefore, be used to determine a death cause, a victim’s location and the weapon used or the perpetrator. These collections are then taken to the forensic laboratory for analysis and finding of the results. It is the result from

Information Systems Components PowerPoint Presentation

Information Systems Components - PowerPoint Presentation Example At the core of proper information management is the collection process. Collecting information includes all the activities that pertain to the gathering of the information from its source. In the London Olympics, much information will have to be gathered from thousands of places in order to be analyzed and translated. The collection process has to be done exhaustively and unobtrusively in order to ensure that nothing important is left behind. In this regard, proper information gathering techniques have to be used in order to obtain quality information from the fields and other sources. Such techniques should not have any loopholes that can lead to some information being lost or distorted during the collection process. Good information management for the Olympics will require that information is normalized in order to create a sense of uniformity and conformity for the organizers. In this regard, it is important to use advanced computer software that can effectively normalize the larg e volumes of information that will have to be dealt with in the process. The organizers should therefore ensure that they use proper computerized information management systems that will ensure that the whole event is devoid of any mishaps that can occur in such instances. It has to be realized that if the wrong information is gathered from the ground, chaos will begin to erupt in the games. It is therefore important that information gathered has to be confirmed and counterchecked in order to ensure that no distortion has occurred in the collection process. The information gathered from the field will normally be at its raw state. In order to make it presentable and easily understood by the millions of people across the world that would be waiting, it is important that the information is properly analyzed. The raw data can be analyzed through the use of various methods. In this regard, the analysis of the information has to be highly computerized in order to effectively address the large volumes of information that would be available. It is also important that the information system to be used to has a good backup process in order to take care of any eventuality. While many people across the world would eagerly be waiting to receive updated information on the various events on progress in London, the organizers have the important duty of ensuring that this flow of information occurs without any interruption or hiccups. In order to ensure that nothing is taken for granted, it is necessary that the organizers of the London Olympics to regularly conduct database checkups in order to ensure the functionality of the information systems and to ensure that everything progresses as planned. Since the data gathering process is expected to be top notch, it is also important to ensure that the data quality strategy is regularly checked and enhanced. This would be greatly important considering that the data obtained from the event will have to be kept and used for several years to come. In order to ensure that only the appropriate information is gathered and relayed across, it is necessary to track the deliverability of the information across the whole system. Quality information can only be obtained if it is tracked across the movement in order to ensur

Accounting Cycle Research Paper Example | Topics and Well Written Essays - 750 words

Accounting Cycle - Research Paper Example An organization that depends on the accounting cycle to create outputs that are needed to evaluate the financial performance of an organization is the Security and Exchange Commission (SEC). The SEC mandates that public corporation release financial statements at least once a year. The amount of time that it takes to complete the accounting cycle is typically one year. Due to SEC regulations publicly traded companies have to compress their accounting cycles in order to release quarterly financial statements. The primary players that are involved in the preparation of financial statements are the employees that belong to the accounting department. The collective efforts of all accountants of a corporation allows the accounting cycle to run smoothly and serve its purpose of enabling companies to compile financial statements that show the financial performance of a corporation. Some of the users of the financial information formed by the accounting cycle include: lenders, employees, business partners, and shareholders. The person or job position that is responsible for the completion of the accounting cycle is the controller. The controller is considered the top accounting position in any organization. The controller is responsible for the preparation of the different steps that lead to the release of financial statements. Another important executive position that closely monitors the work of the accounting department is the chief executive officer (CEO). The CEO is responsible for the ent ire performance of an organization. They must comply with the demands of different stakeholders groups. A few decades ago the accounting cycle was created manually with the use of traditional accountings books such as the general journal and the ledgers. Accountants would manually keep track of the system through these two mechanisms and other tools to create an accounting information system. Nowadays technological advances have made the job of accountants much

Travel Egency Essay Example for Free

Travel Egency Essay The purpose of this report is to determine the current business environment of the travel agency industry in New Zealand and some key factors of being success in the business. Booking the fare through travel agency can be convenient and time-saving, but there are many alternative ways out there in the market as well, such as book directly from the Airline Company, online booking website, etc. Findings indicate invest in the travel agency can be profitable but there are a few aspects to analyse before entering the market. Key factors the investor should be considered are: customer loyalty probability, sustainable development and market segmentation. Introduction There is a growing number of people book the fare or a trip through either travel agency or online website in New Zealand. Toda, Makino, Kobayashi Morimoto (2007) indicated that going on a leisure trip is good for people’s mental health, and this can also be a key driver to the increase. Furthermore, there are some positive effects relates to the travelling as well: meeting new people, gaining more exciting experiences, etc. So, not only existing travellers, but also everyone can be classified as a potential customer to the investor. An analysis of both external business environment and internal business structure will be undertaken. There should be a vivid picture presented in the investor’s mind, about travel agency industry’s future, through this report. Discussion Customer Loyalty and Profitability  Travel agencies do its business by providing service to the customers and gain commissions from it. Keeping loyalty customers is the priority to the customer oriented company as they directly and continually contribute to the business (Van Riel, Semeijn Pauwel, 2004). The profit margin generated by the travel agency is very low, and the industry is heavy reliance on the loyalty customers (Oppermann, 1997). So, travel agency should strive as much as possible to develop long-term relationship with its customers (Poujol Tanner, 2010). Losing customers can be really costly in today’s highly competitive market. According to Bovee and Thill (2010), the cost of attracting a new customer is far more than the cost of keeping the existing customer. In order to establish advantageous positions within the industry, the agency must has high quality relationship with its customers by fully satisfying the customers’ needs and wants; because the quality of customer relationship is directly proportional to agency’s profitability (Aborumman, Alhawary Irtaimeh 2011). Consumers are keen to pay for the trip at the lowest price by using the most efficient way, which is booking through the travel agency, for an example, the average difference between the ticket the customers found and the ticket the House of Travel found is 150NZD (â€Å"Agents†, 2004). However, â€Å"Is your travel agency playing ‘fare’? † (2001) appeals that only 51% of the agents can provide complete fare and flight information to the customers, and only 20% of them actually acknowledge their customers about the overrides received. This can be truly risky to the travel agency, as all the agencies are providing similar product, so the quality of service would be considered as a key factor (Van Riel et al. , 2004). Richard and Zhang (2012) also indicate that the customers can be less price-sensitive once they become loyal to a brand, and less likely switch to another brand simply because of price. Sustainable Development Having a sustainable development strategy is essential to a business to be successful in the competitive market. From the research, about 80% of the travel agency in New Zealand was or currently is operate under the franchise business model (Oppermann, 1997). In this way, the franchisor will provide the online management and online booking system for the franchisee to use, which can be a major benefit to the investor. In addition, the sustainable development strategy is also important from the business structure’s point of view. Oppermann (1997) indicates that 22 per cent of the travel agency had only one or two fully time employees, 58 per cent had 2. to 5 and only 6 per cent of the agency had more than 10 full time employees. By adopting this team-based strategy, the business can gets more customer satisfaction and be more efficient and profitable (Dunford and Palmer, 2002). The Flight Centre is a typical example for this: the Flight Centre split all the employees and retail stores into three management level, the primary level is called ‘family’, which contains three to seven employees, usually is on the retail store basis. The medium level called ‘village’, which contains our to five families that are geographically near each other, and create a close working relationship. The top level called ‘country’, which contains about 20 stores. The country leader has the right to directly report to the head office (Dunford et al. , 2002). Under this development strategy, the revenue and performance of the family, village and country directly linked to the agent’s salary, the individual has to work hard to increase customers’ satisfaction and the revenue of the family, so that he or she can get better paid. In this way, the investor can directly benefit from the increase of sales and also minimize the risk from the management level. Marketing New Zealand travel agency industry is facing a very board market, as everyone can be a potential customer. All the agencies are trying to provide unbeatable price for its customers. From the agencies’ view, some businesses have concentrated on a few specific market segments (Bovee et al. , 2010). For instance, Flight Centre New Zealand, as an Australian-based international travel agency, now owns 130 stores around New Zealand, and over 1500 stores all over the world. The company provides several different travel packages and more relevant information for the heavy-user segment rather than the light users (Dunford et al. , 2002), as the heavy users are more focus on the quality of the trip instead of price (Goldsmith Litvin, 2012); Studentflight, as a part of Flight Centre New Zealand is targeting on the young age student customer by provides special offer to the students. On the other hand, some agencies are only focus on one market segment. For an example, CTS New Zealand, which is a Chinese-based travel agency, provides the flight booking service only from or to New Zealand, not all over the world, on an extremely low price compare to others. Some other companies, such as the STA Travel Service, their product mix (not only provides assistance on booking tickets and accommodations, but also visa application, travel insurance, etc. ) also helps the company to gain more market share in the industry. Industry Structure Analysis Understand the industry structure is crucial to the investor. Travel agency industry can be defined as a highly competitive industry. First of all, there is a high threat from the substitutes and competitors. Direct distribution shows a growing proportion in the current market segment, for an example, many airline companies, such as Air New Zealand, start to distribute the ticket direct to the customers in order to cut out the commission payment to the travel agency (Oppermann, 1997). The travel agency industry is forced to innovate the way they do business due to this fact (Rhodes, 1999). However, the threats are not only come from the airline companies, but also other travel agencies. For instance, the House of Travel, Flight Centre and some other travel agencies both developed the online booking engine, so that the consumers can book the ticket, accommodation and enjoy other services online. In addition, the internet-based and home-based business model can be a major threat to the traditional type of agency, especially the internet- based agency which provides 24 hours 7 days in a row service and global accessibility for the customers (Thom Chen, 2012). Nowadays, 35% of bookings are completed online (â€Å"Bums on seats†, 2005). The supporting services provided by the online agency, such as currency calculator, weather forecast, can also be a competitive disadvantage to traditional agency (Van Riel et al. , 2004). From the internet and home-based travel agency point of view, the barriers to entry is low, due to there is almost no fixed cost involved, all you need to start a business is a computer with a booking system, a phone, and a customer list. Secondly, the supplier power is keep increasing over years, as the upper level supplier has the power to decide the commission rate that they pay to the agency. The suppliers also interested in distribute the ticket to the client by themselves rather than through the travel agency. The bargaining power of the travel agency is low. Thus, the buyer’s power is high in the industry. There are all kinds of travelling information on the internet, compare to the past, the consumers are not fully reliance on the travel agents to schedule their trip anymore. According to Dunford et al. (2002), 80% of the travel revenue was generated by 25% of the customer, and these 25% of people is relatively price-sensitive, which means the agency has to provide better service to keep those customers (Van Riel et al. , 2004). The consumers have certain degree of bargaining power. In summary, the travel agency industry is highly threatened by the competitors and the substitutes, the barriers to entry can be low, and there is almost none of switching cost, the supplier’s power and buyer’s power is high. Overall peaking, the travel agency industry may not be an attractive industry. Conclusions An analysis of the travel agency business in New Zealand has been presented in this report; few conclusions can be drawn from this. Investing in the travel agency industry and operating under the franchise business model carries a lower risk compare to operate individually. In order to being profitable in the industry, the investor should focus on developing long-term relationship with its customers by providing customize service and product for them. The investor also needs to concentrate on developing the appropriate sustainable strategy for the business. As travel agency industry is a highly competitive industry, careful determine the market segment and trying to differentiate their service and product seems necessary. The investor can be successful in the market, but there are numbers of factors need to be examining before truly entering into the market.

Issues Related To Global Training And Development Management Essay

Issues Related To Global Training And Development Management Essay For a multinational company that wishes to successfully implement a set of training and development initiatives, it will be imperative to establish coordination and cohesion between subsidiaries and headquarters. In doing so to, this will ensure people are trained and developed to their full potential and maximum effectiveness in line with organisational strategies and objectives. This essay aims to highlight the various issues concerning global training and development, with particular attention to the United Kingdom (Headquarters), Peoples Republic of China and the United States of America (Subsidiaries). Having highlighted the issues, the essay will then use relevant framework, theories and case studies to establish whether or not it is feasible for a multinational to implement a common set of training and development initiates across its global subsidiaries. Issues Related to Global Training and Development There are of course many issues related to global training and development that need to be addressed, some of which include the design, development and implementation of such initiatives (Briscoe, 2009). These are important issues for the UK multinational to consider, as they will determine the acceptance and effectiveness of the training and development schemes. In order to maximise the probability of success, Briscoe, 2009 suggests that translating and adapting to the local cultural practices, as well as compliance with local laws affecting training will greatly improve the feasibility of implementing training and development initiatives across a global platform. In order to do this, it will be important to gain insight into the training and development practices within the PRC and the USA. Training and Development in the Peoples Republic of China Over the past two decades, the training and development of managers has become an increasingly important issue for the government to promote its economic objectives (Nyaw, 1995). Chinese managers are being trained in modern management techniques, as well as appropriate industrial or commercial skills, by the companies themselves as well as by universities, professional associations, and foreign consulting firms. Companies are working with the government to develop school criteria that will produce skilled workers (Drost et. al., 2002). In addition, many multinationals, such as ABB, Ericsson, Procter Gamble, Motorola, and Siemens, have established state-of-the-art, corporate-style, campus training centers (Minehan, 1996). The establishment of corporate training centers sends a strong message to employees and prospective recruits that these employers are investing in China for the long term. Training and Development in the United States of America The American Society of Training and Development (ASTD) reported that most organizations train about 74% of their employees (Drost et al., 2002). Moreover, a recent review of training practices in U.S. firms (Salas et al., 1999), Zenger (1996) argued that training has become peripheral to organizations rather than integrated into organizations. Similarly, recent data from ASTD indicated that the size of many training departments is shrinking while the use of training sources outside the organization is increasing. As training moves outside of the organization, training consultants may develop programs that might not fit the organizations training needs (Salas et al., 1999). Implications for the UK Multinational Having gained insight and perspective into the current training and development practices of the two countries concerned, it is now important to assess the implications for the UK based multinational. With regard to China, it is encouraging to learn that the government is promoting training and development not only at a local level, but also among international organizations. This will greatly increase the UK multinationals probability for success when implementing these initiatives. Given that China has a different culture, customs and language, it will be vital that the training is not generic and coincides with the learning styles, education levels and local laws in order to achieve the desired outcome. The increase of training and development outsourcing in the US presents some problems for the UK multinational. As the training initiatives being implemented may be job-specific and highly technically orientated, the idea of relying on a third party to delivering the training could cause employees to perceive that it is neither valued nor effective, which drastically reduces the probability for success when implementing these initiatives. It will therefore be necessary for the UK multinational to address this issue with caution, by ensuring that the training is delivered by only the most appropriate and suitable partner. In light of these implications it is now necessary to determine whether a localized or standardized approach to training and development is more feasible. Localized Approach to Global Training Development After understanding how training and development features in the two subsidiaries, it becomes apparent that there are few similarities. Therefore a localized approach would seem much more appropriate rather than to just apply successful training programs from headquarters and assume they will work elsewhere. This neglects the need to tailor training to the subsidiary environment where learning styles, education levels and language barrier may affect the transfer of learning. By successfully recognizing the requirements of each subsidiary the training will become much more relevant and allow the receiving participants to apply what they learn in the training programs into their day-to-day activities. Hofstedes Framework for Assessing Culture By utilizing Hofstedes cultural dimensions (please refer to Figure 1.0 2.0) to contrast and compare the differences between the UK, China and America, it will become apparent that there are profound differences that need to be addressed otherwise the multinational risks reducing the acceptance and effectiveness of the training interventions. Chinas high Power Distance Index (PDI) indicates that subordinates are much more likely to accept and except that power is distributed unequally. In the realm of training and development this means individuals are influenced by formal authority figures and are in general optimistic about peoples capacity for leadership and initiative (Hofstede, 1991). This implies that in order for the training to be effective and engaging, the candidate(s) responsible for delivering the training should come from a higher authority and position in the company hierarchy. Failure to acknowledge this may result in the training exercises not being taken seriously. This differs greatly from the UK and USA where PDI is low, suggesting that subordinates from these two countries are less likely to discriminate a person based on their background. China is also a highly collectivist society, where people belong in groups that take care of them in exchange for loyalty (Hofstede, 1991), the UK by comparison is a very individually driven society much like the Americans. Where training and development is concerned, this may present problems for the UK multinational. For failure to recognize that people in China are generally more inclined to accept and embrace new training methods if taught in a group rather than individually will determine the successfulness of these new initiatives. Long-term Orientation (LTO) is the third and final dimension that highlights the significant differences between the two cultures. This dimension has much to do with the teaching of Confucius (à ¥Ã‚ ­Ã¢â‚¬ Ãƒ ¥Ã‚ ­Ã‚ ), a deep rooted philosophy in Chinese tradition. The high score for China suggests that the people look at the bigger picture, whereas their western colleagues (from US and UK) focus more on the short-term gains. With regard to training and development, the UK multinational must ensure that the initiatives resonate with the Chinese people. It will be important to show how learning new skills and expertise will benefit them in the long term and enable them to develop skills that might help them in their future role within the company. Standardized Approach to Global Training Development While there are many reasons to localize training, Briscoe, 2009 outlines that MNEs also must integrate their training and development activities, not only to achieve economies of scale and scope, but to ensure that the same training and development is available for all of their worldwide employees. The Aditya Birla Group is a US$28 billion corporation. It employs 100,000 people belonging to 25 nationalities and over 50% of its revenues were attributed to its overseas operations in countries like the US, the UK, China, Germany, Hungary and Brazil. By instituting its own Gyanodaya learning centre, this helped facilitate the transfer of best practices across the group companies. The training methodology compromised of classroom teaching and e-learning initiatives and the training was accessible to the group employees through the group-wide intranet. The once very expensive development of computer-based training is being democratized and put to the fingertips of everyone through e-learning tools (Briscoe, 2009). This format for delivery would seem the most appropriate approach for the UK headquarters to implement its objectives across to the American subsidiary as these two countries share a similarities in language, culture and respective laws regarding training and development. Although this approach is simple, efficient and a cost effective means of delivering training across global platforms, there may still be implementation and cultural acceptance issues where China is concerned. Black, Mendenhall Oddous Framework for Selection Appropriate Training Methods A great example of how a multinational should go about implementing its training and development schemes is highlighted in Mendenhalls framework for selecting appropriate training methods (Please refer to Figiure 3.0 4.0). Taking the form of a questionnaire, this framework identifies and distinguishes different cultures through the degree of novelty the candidate (delivering the training) will be exposed to. The higher the degree of novelty, the more rigorous the training is. For example, if the UK based multinational had plans to send two candidates abroad (to implement the training) one to China, and the other to America. The candidate sent to China would surely need to undergo a more thorough training regimen than the colleague who is being sent to America. Tesco Plc. Tim Mason (CEO of Fresh and Easy) and Ken Towle (CEO of Tesco China) are the two highly paid, very experienced and well respected managers. Although they both cut their teeth climbing up the corporate ladder in the UK, when it came to implementing business strategy abroad, neither of their strategies came to fruition. For the purpose of this essay these two candidates will illustrate how Tesco Plc. have seriously underestimated the importance that training and development plays in the global context of business, and possibly suggest alternative approaches for future companies to consider when implementing such initiatives. Tim Mason relocated to the U.S. with his family as part of the assignment of building the U.S. presence. He led the team researching the U.S. market prior to the company opening its first American store. Despite initial plans to implement a similar business model to that of Tesco UK stores, in 2010 Tesco reported a trading loss of  £142m from Fresh Easy (This is Money, 2009). As of yet Fresh and Easy are still to break even, which can be attributed to high overheads that Tesco claim is necessary in order to successfully compete in the market. However, experts say that a misunderstanding of the American consumer was the real reason why the company had had to close stores all over the country and rethink its implementation strategy. Across the North Pacific Ocean, Ken Towel has been having his go at cracking one of the most lucrative markets in the world. Granted that China presents many opportunities, there are also many cultural, political and legislative nuances that have to be appropriately and effectively dealt with in order for them to reap the riches in this wild and wonderful country. Ken Towles approach to capturing market share, highlighted his naivety of the Chinese consumer, granted that he has now amended his short coming, this has still came at a high price to Tesco. Highlighted in this real life example, is the message that in order to succeed abroad, especially in countries where the degree of novelty and interaction is high; companies must tailor their training programs to be relevant and much more interactive rather than simply educational and informative. By enhancing the level of involvement i.e. through role playing exercises and visits, the candidate will feel confident and able, and hopefully develop global leadership skills that can be applied to future assignments and projects. This will enable career progression and enhance the talent pool, which will most certainly be a key attribute for any company wishing to succeed in an international business environment. Conclusion Recommendations Throughout, it has been stressed that relying on a common set of polices is limiting, and disregards many issues relating to the global training and development. In order to be able to successfully implement a set of initiatives globally, the multinational needs to take in to account the differences that are present between headquarters and respective subsidiary, whether they are language, culture, law or legislation. By recognizing these differences the company will develop a set of culturally sound and universally accepted HR practices, which will improve their chances of success. To conclude, America and the UK are in many ways similar. It would therefore be feasible to implement a common set of management training and development policies across these two platforms. However, when China is added to the equation this complicates matters slightly. Even though this country is becoming better understood and more economically developed, there is still a large difference between the East and the West. Where training and development is concerned, multinationals must adhere to the local way of life and understand the people and their environment in order develop a truly effective strategy. These Chinese have a saying that puts emphasis on many of the arguments made in this essay. à ¥Ã¢â‚¬ ¦Ã‚ ¥Ãƒ ¤Ã‚ ¹Ã‚ ¡Ãƒ ©Ã… ¡Ã‚ Ãƒ ¤Ã‚ ¿- (rà ¹ xiÄ ng suà ­ sà º) When entering a village, follow the customs Personal Reflection Upon receiving this assignment it quickly became apparent that there was no yes or no answer to the question. After consulting with my other group members, we developed various arguments and ideas related to global training and development. For our presentation we decided to feature topics related to expatriation, carrier progression and gender equality to highlight the issues reading the posed question. After researching more around the subject area, I later found these to become less relevant and decided to take a different approach. For my essay I decided to focus more directly at addressing the issue Can a multinational have a common set of policies? Having debated what direction to take, I decided to explore the question by looking at the different approaches (Localization vs. Standardization) to training and development. I felt that this was more relevant due to the fact that it directly addresses the question and explores important themes related to the subject area. I attempted to put myself in the shoes of a business leader, and with the help of academic literature was able to arrive at a solid conclusion. Having not known much about training and development beforehand, I feel now that I have a good understanding of the problems that face multinational when trying to implement these initiatives abroad. Working in a group allowed me the chance to develop arguments, and contest ideas with my team members. We all worked well together and benefitted from one anothers input, which helped in our understanding of the subject and the question.