Strategic Accounting for Decision Making

Strategic Accounting for Decision Making Super Service Mini Market. Contents (Jump to) Abstract Chapter 1 – Introduction Chapter 2 – The Mini Markets Chapter 3 – Conclusions and Recommendations Tables Abstract One of the key factors in achieving bottom line performance in any business enterprise is a complete understanding of how controlling costs contribute to the attainment of profitability. Walters and Giles (2000)[1] point out that managers who exercise â€Å"†¦flexibility in timing of decisions†¦Ã¢â‚¬  provide themselves with options in equating the viability of opportunities. The utilization of strategic accounting in decision-making represents a departure from past accounting practices whereby it was used to predict fiscal performance and then report on what was achieved. Today’s accounting theory sees this function as an ongoing active component in business operations. The proper utilization of varied accounting principles permits business owners and managers to utilize past results as a foundation for predicting future performance as well as the performance for the addition of new product lines. Horngren et al (1997)[2] indicate that effective planning along wit h effective control represent critical factors in the achievement of business objectives. They go on to state that through effective planning goals are selected with more care and input and that the achievement of goal objectives calls for the utilization of effective controls. The introduction of a new section in a ‘mini market’ represents an application of the foregoing whereby the employment of ‘strategic accounting for decision making’ is a process by which the business can be evaluated from differing operational perspectives. The foregoing setting shall be utilized to explore and pose solutions and answers to business conditions and questions with respect to varying business decision-making areas within this setting. Chapter 1 – Introduction The Setting An entrepreneur in South Wales postulated that the establishment of a mini market selling a limited variety of varied food items would be able to establish a foothold and survive in a competitive environment that included major supermarkets, Tesco – Safeways, Asda along with other outlets. The main theme for the foundation of this enterprise was based upon offering consumers ‘convenience’ as well as ‘quality service’ in an establishment where they could purchase either a single or multiple items quickly. The foregoing concept proved successful, as this entrepreneur was able to add three more mini markets in the area. And success brings with it the need to innovative, improve operations and seek areas of opportunity to continue growth. In order to be successful when a business goes through expansion an entrepreneur needs to evolve into a professional manager and understand not only how to delegate, but how to lead as well as communicate and plan. And since sales and profitability are the barometers by which business is measured, the importance of being able to forecast revenues and expenditures, identify probabilities, analyze operations, and control costs are key components of strategic accounting. The foregoing principles became apparent as a result of attending a University course for ‘Budgetary Planning and Control. In order to develop a more sophisticated and effective system, the assistance and input of the managers of the stores was not only an necessary component, it was vital in gathering information as well as insight on the individual operations. Simons (1987)[3] emphasizes that a ccounting represents an informational as well as control mechanism that managers must utilize to understand the varied components of their business and mold their accounting systems in terms of information gathering and construction, to fit the needs of the entity. Background Facts and Factors It was noticed that one of the store managers, located in Aberdare, was committed but lacked the expertise to functionally participate in the formal ‘Budgetary Planning and Control’ system that was being implemented. As a result is was agreed that the company would pay for this manager to attend a course conducted at the ‘Glamorgan Business School Weekend MSC Accounting programme’. At a meeting that called together all of the store managers it was explained that hence forth each store would be rated and evaluated on its individual performance rather than the prior group consolidation basis. This entailed each manager producing a yearly budget for their outlet in consultation with their department managers to generate figures for each retail area. The overall line management organizational structure of the four mini markets is as follows: Table 1 – Organizational Structure Managing Director Newport Penarth Cowbridge Aberdare Each manager was directed to compile the following: ‘Profit and Loss Account’ for their individual mini markets for the period ending 31/21/04, a breakdown of staff salaries, employee composition by mini market section, percentage of floor space allocated to sections, asset value of each cost center within their mini markets, and, a Forecast of Profit and Loss for the six month period 01/01/05 through 30/06/05 The foregoing produced an interesting response from one of the department manager of General Groceries at the Aberdare mini market. The analysis of floor space in that section found that there was under-utilized space that could be put to better use. The manager had conducted some research and uncovered that there was no location in Aberdare where one could have photographs developed or enlarged. The idea was broached with the store manager and after gathering of some additional information regarding the cost of film it was included in reports to be presented at a meeting of managers and the owner. These were to consist of the following: A comprehensive comparison of the Aberdare and Penarth mini markets that includes their relative strengths as well as weaknesses. An analysis of the profitability of the profit centres in Aberdare. Because each mini market was henceforth to be operated as individual business entities, options as well as constraints with regard to raising capital to expand operations at the Aberdare location also were to be included. Budgetary planning and control was delegated to the manager of the Penarth mini market. The foregoing was based upon the fact that all managers had attended a seminar on this subject matter. Proposals for new revenue sources. Report on ‘working capital management’ emphasizing debtor control and the lack of a link between it and profit / cash flow. Presentation of the Forecast Balance Sheet and Profit and Loss Account for the Aberdare Super Service mini market in 2005. Chapter 2 – The Mini Markets 2.1 A comprehensive comparison of the Aberdare and Penarth mini markets that includes their relative strengths as well as weaknesses. In developing a basis for comparison of the Aberdare and Penarth the constant that is attributable to both locations is the general layout of the locations and organizational style. As shown by Table 3 the Penarth mini market does not have a sales area devoted to ‘alcoholic drinks and cigarettes’ as well as a separate defined space for the ‘administrative office’. And while the specifications do not provide information on this point, the allocation of 50% of space in the Penarth mini market to ‘stores’ would seem to indicate that this area also is utilized for administrative functions. The other difference in general layout between the two subject locations is the absence of ‘alcoholic drinks and cigarettes’ section at the Penarth mini market. As these products represent traffic builders as well as profitable items, alcoholic drinks at the Penarth mini market they are assigned to the ‘general groceries’ area for alcohol ic drinks and most likely checkout location for cigarettes. This aspect indicates a weakness in the Penarth mini market as the sales of alcoholic drinks and cigarettes contributed 7% to revenue. Table 2 Organization of Aberdare / Penarth Mini Markets The allocation of 50% of floor space to ‘stores’ in the Penarth mini market represents a sizeable amount of area devoted to a non-sales function and would seemingly create a more cluttered layout for the remaining departments. For consumers accustomed to the spacious layout of major supermarkets such as Tesco – Safeways, and Asda the loss of floor space at Penarth as well as definitive section for ‘alcoholic drinks and cigarettes’ could negatively affect sales performance. However, the operating profit as shown by Table 4 for both locations is extremely close, recording 19% for Penarth and 17.4% for Aberdare. Table 3 – Financial Comparisons for the Penarth and Aberdare Mini Markets Penarth Aberdare 2.2 An analysis of the profitability of the profit centres in Aberdare In calculating the profitability of each department at the Aberdare and Penarth mini markets, areas 3 (stores) and 7 (administrative office) need to be removed in order to calculate the relative profitability of the remaining sales areas. The calculations relating to the aforementioned were derived from Table 5 below. Table 4 Organization of Aberdare / Penarth Mini Markets Clearly, the stores (3) and administrative office (7) do not contribute to sales, and thus are cost expense areas. The following Table 6 distributes gross profitability against sales departments. An area that stands out in the analysis of these two locations is that Penarth has 50% of its available space devoted to ‘stores’ a non-sales area. In contrast, Aberdare devotes just 22% of its available space to this department (stores) and another 5% for administrative function thus losing just 27% as opposed to 50%. The percentage of profitability figures for Penarth sales sections double as a result of deducting the 50% allocated to ‘stores’. By comparing the two mini markets in this manner it is apparent that the Penarth mini market has a higher ratio of sales percentage attributable to the departments utilizing the remaining floor space. The largest discrepancy occurs in the frozen food section which is the third most profitable department at Aberdare ( £47, 387.5) as well as ranking third in terms of sales ( £174,375) behind general groceries, which ranks first in terms of sales ( £465,000), and profits ( £136,260), and dairy products which ranked second ( £348,750 and  £124,775 respectively). Table 5 Percent Profitability of Aberdare and Penarth Sales Areas In equating the percentage of sales attributable to each department at the Aberdare mini market, stores (3) along with the administrative office (7) were eliminated as these represent expense (support) functions. In so doing the percentage of sales differs from the percentage of space allocation in reaching this calculation. Table 6 Comparison of Area Percentage and Percentage of Sales – Aberdare Table 7 Overhead Expense and Net Profit Allocations at Aberdare As one of the points that were mentioned in the meeting of all mini market managers, any activity(s) that was producing a loss was to be discontinued. The preceding directive calls into question the ‘stores’ department at the Penarth mini market. At 50% of the available floor space allocation for that section is grossly out of line with the space allocated at Aberdare at 22%. Interestingly, the Penarth mini market does not indicate an allocation for an administrative office while Aberdare has a specific space for this function at 5% of floor space. As the directive indicated any activity that generates a loss is to be eliminated, the 5% allocated for the administrative office at Aberdare needs to be discontinued. The positioning of the stores department as well as the administrative office at the rear of the store means that existing floor space for dairy products as well as a portion of general groceries could be expanded from the 5% that will become available. Since th e subject of adding a film developing department was broached, the utilization of the added 5% in floor space will be covered in a later section. As administrative functions represent desk space for a computer, files, printer, telephone and allied equipment a small segment of space in the stores area will be utilized for this function. The Penarth’s stores allocation needs to be reduced to a percentage that approximates Aberdare’s 22%. This would open up 28% to be devoted to profitable sales such as diary products and general groceries, significantly expanding these sections as well as providing additional space for small increases in the other departments, fresh meats – frozen foods and space for alcoholic drinks and beverages which is completely missing from the Penarth mini market. 2.3 Because each mini market was henceforth to be operated as individual business entities, options as well as constraints with regard to raising capital to expand operations at the Aberdare location also were to be included. Options for raising capital at each mini market are governed by prudent business practice. The calculation of factors such as ‘interest cover and gearing provide guidelines by which to operate in constraining the raising of capital beyond acceptable levels. Interest Cover represents an important financial variable for business entities in that it provides a gauge concerning the interest paid on the businesses borrowings as measured against its operating profit (HM Revenue Customs, 2005)[4]. This figure is arriving at by dividing the operating profits of the mini market by the interest paid during the same fiscal period. The preceding ratio illustrates the relationship of gearing with respect to the profit and loss. Simply stated, ‘gearing’ describes the debt compared with the mini market’s equity capital (Randall, 2003)[5] Table 3 – Financial Comparisons for the Penarth and Aberdare Mini Markets Penarth Aberdare 2.4 Budgetary planning and control was delegated to the manager of the Penarth mini market In fulfilling this aspect of the directives discussed in the manager’s meeting the balance between improving operational performance through decision making precedes budgetary planning as the direction and changes to be employed must first be decided upon and all impacting variables considered. One such example is the allocation of space at the Penarth mini market whereby the stores department occupies 50% of available floor space. The decision making process in this instance revolves around how to reapportion space and to what departments to maximize the return. Another decision-making process entails the introduction of film processing at the Aberdare mini market and the allocation of resources as well as space based upon projections and market research. Decision making entails utilizing a checklist of steps to assist in arriving at the most viable selection based upon a consideration of factors, facts, influences and alternative options. The following are decision-making procedures to aid in determining what courses of action to take: Pareto Analysis This technique helps to select the most effective changes through following the courses of action that will yield the largest benefits. The technique entails listing the changes that could be made and grouping them into changes that are related. The list items are scored by the basis of profit, customer satisfaction or other titles basing the scores on the profit generated or reduction in complaints, to utilize and example of the two possibilities indicated. In this manner attention is paid to those items with the highest scores (Reh, 2004)[6]. Paired Comparison Through this technique the importance of options that are relative to each other is worked out. The methodology aids in setting priorities when resources are subject to conflicting demands. Placing options on a grid permits the varied options to be compared and then numbered ranging from 0, representing no difference, through 3 which represents major difference(s) are assigned. These values are converted to percentages of the total score (Marsh et al, 2003)[7]. Grid Analysis The utilization of a grid analysis is employed when there are a number of good possibilities or alternatives. The list of options is placed into rows and factors are put into columns. The relative importance of factors comprising the decision is worked out and shown as numbers. These are utilized to apply varying weights to preferences through the importance of the factors. If this is not apparent then ‘paired comparison analysis is utilized (Olsen et al, 2002)[8]. Decision Trees This time proven method begins with the decision that needs to be made which is drawn as a square. Lines emanating from this square are drawn to the right for every possible solution with the explanation written on the line. The end of these lines considers the results and if it is not certain a circle at the end is used to designate this with squares used for decisions. The process is continued until as many possible outcomes as can be thought of are considered (Monahan, 2000)[9]. PMI The Plus-Minus-Implications technique weighs the pros as well as cons of a decision. The process entails utilizing a table with the headings ‘Plus-Minus-Implications’ where one writes the positive (plus), negative (minus) and possible outcomes (implications) of taking a particular course of action (Hennen, 2004)[10]. If the decision is not obvious after the preceding then scores are applied in a subjective manner to complete the exercise. Force Field Analysis This looks at all of the forces as well as pressures for as well as against change. The process looks to strengthen those forces that support the decision and weaken the impact of those forces in opposition. The forces representing change are listed in one column, with those against change listed in the other, then a score is assigned from 1, representing weak, to 5, representing strong are used (Lewin, 1951)[11]. Six Thinking Hats Looking at a decision representing all the possible points of view is the basis for this technique. The method forces thinking outside of habitual styles and employs emotional, creative, intuitive, creative as well as negative views so that resistance to change and other factors are considered (de Bono, 1999)[12]. Cost/Benefit Analysis This relatively simple method entails adding up the relative value of a course of action’s benefits and then subtracting the costs that are associated with it. These costs may be one time or ongoing. Time is factored into the equation by looking at the period required for payback or breakeven as well as the costs (risks) involved (Gramlich, 1981)[13]. Budgetary planning represents actions and activities undertaken by a company over a specified period of time whereby the costs and results are contained in forecasts and projections that consider the factors resulting from the decision making process to arrive at the courses of action (Otley, 1978)[14] ). While decision-making is utilized to arrive at the answers or solutions, budgetary planning uses elements that have already been decided upon and worked into a coherent plan. Decision-making represents the phase when possibilities are considered, whereby budgetary planning entails utilizing elements that are parts of the overall plan for the business entity, both new as well as existing. 2.5 Proposals for new revenue sources The manager of the Aberdare mini market was approached by one of the departmental managers who suggested that an unutilized space in the General Groceries section could be used for photograph development, enlargement, etc. The manager presented the following facts to support the recommendation: Equipment utilized in the process of developing and enlargement cost  £18,000 with a useable life cycle of three (3) years. Operation of the service would entail hiring an additional employee at  £15,000 per annum. The cost of photographic paper would total  £0.75, and would represent 36 prints per sheet. The cost of chemicals to develop 36 prints would total  £0.40 It was suggested that a good marketing promotion would consist of giving customers a free album with each roll of film that was developed. The cost of each album was presented as  £0.80. Competitive pricing put the figure for developing 36 prints at  £5.50. In order to retain customers it was recommended that an offer of a free roll of film be provided customers for each roll brought in for developing. Film could be obtained from Fuji at  £0.75 per roll. In conjunction with the foregoing the manager of the Aberdare mini market prepared a demand forecast representing film development for the years 2005 through 2007: Table 8 Demand Forecast for Films Developed 2005-2007 Year 2005 2006 2007 Films Processed 11,000 12,500

Levi Roots

How does Levi Roots use language to sell his product to the dragons? Levi Roots uses spoken language devices to persuade the dragons to invest in his product. He uses a variety of spoken language techniques such as pausing, overlapping, turn taking and accent in order to persuade the dragons. The dragons respond in a warm way, and join in the humour Levi creates throughout the interview; this suggests that Levi root was successful in persuading the dragons. His use of language also sets mood and tone in different situations throughout the interview.As Levi enters the room, he starts to sing a song. This catches the dragon’s attention as they have never been welcomed in such way before. This suggests that they are amused and are willing to hear what Levi has to share with the dragons. There is light humour at the start of the interaction when Levi decides to joke about his own name, ‘My real name (. ) is Keith’ the slight pause may suggest possible reluctance, as h e may feel uncomfortable in sharing his name with other people.However, he may also be pausing for comic effect because he knows what the response will be and how the dragons will react in return. Most of the times, Levi uses pausing to create humour and comic effect, this helps him to create bond with the dragons. Throughout the interview, Levi overlaps the dragons, not mainly because of disagreement but to show that he understands and respects their views and ideas as well as making polite explanations. ‘|Thank you very much (. ) no it’s not it’s my studio name’ Levi overlaps when Theo Paphitis asks if Levi Roots is his ‘real name’.He makes a polite explanation and tells him that his real name is Keith. However, the fact that ‘Levi Roots’ is his studio name shows that he has an original name whom nearly most of the people will call him by. Moreover, the fact that only famous and professional people have studio names shows the dr agons that Levi Roots may be one of them or ‘can’ be one of them in the future if he is able to convince the dragons to invest in his product. Levi’s varies his choices of words and phrases to persuade them. ‘I don’t see me would have†¦ this is an example of Levi’s Jamaican dialect; his spoken language does not suit the context or the situation he is in, but he is able to control it by creating bond with the dragons, through humour. ‘You’ve just you’ve just lost so much credibility,’ this shows that Levi has achieved to create a bond with them as Duncan Bannatyne joins in the humorous tone and is mirroring Levi. ‘Oh dear (. ) right,’ stated by Theo Paphitis, he has become more serious and has returned to his formal tone suggesting that he is ready to talk business with Levi Roots.Realizing that Roots himself can’t create anymore humour, he changes the way he speaks to make a more formal way a nd tries to do his best to convince the dragons that he is a good businessman. However he starts to overlap and pause more often than he did before at the start of the interaction, this shows that he is hesitating and is nervous as he does not want to say something he shouldn’t. It also suggests that he cares in what he has to say, and wants to be seen as a confident, businessman who wants to sell his product. I think Theo must be this handsome guy right in front of me, here’ Levi realizes that things have become more serious, so he tries his best to stay relaxed and bring back the humour so he does not have to hesitate anymore. Levi’s humorous tone shows the dragons that he is being himself and is being as truthful as he can in order to be able to sell his product. By acting this way, Levi is able to get attention from the dragons, making them want to hear more on what Levi has to say, it also makes the interview more interactive as he involves comic and humour as well. Ah sold. I like you already’ this shows that Levi has won one of the dragons over as he is joining in the humour. It also shows that Theo is eager to maintain light-hearted. Also the humorous bond between the two suggests that Levi Roots is charismatic. Moreover, the filler ‘Ah’ suggests that Theo feels confident when talking to Levi, as he does not feel like he has to follow the specific tone and the ‘business talk’ script. This implies that Levi is able to persuade the dragons to buy his product as he is staying light-hearted.It also implies that Levi is able to convince someone like Theo to use fillers, suggesting that they are on the same level and are equal to one another. This is because business people like the dragons rarely use fillers whilst talking and the reason why Levi Roots may be seen as ‘charismatic’ is because he has successfully persuaded him to use filler. When Roots is asked to confirm the carnival sales, h e decides to clarify it’s ‘Notting Hill Carnival’, this implies that he is confident and proud ith what he has produced and done due to the event’s high profile and popularity. Notting Hill Carnival is one of the most famous, and most-visited carnivals of all time, and as Levi Roots has sold Reggae sauce at the carnival shows the dragons that he had good sales and has sold the product to many people. Levi Roots is also specific with his values; this implies enthusiasm and knowledge of his own product. However it also shows that he is a desirable business partner and is someone who can be trusted, which is a way Levi uses to get closer to the dragons. Two and a half thousand bottles at the carnival† this connotates that Duncan is amused by how much Levi has sold at the carnival. He repeats Levi to confirm what has been said once again, and politely Levi overlaps with a ‘yes,’ showing his confidence and that he is certain with the number o f products sold. As things have become more serious, the dragons and as well as Levi take turns to talk, suggesting that they are interested in what others have to say.Levi repeats words more often and feels like he has to pause more because he knows that the dragons are focused on him and is taking his words more seriously than they used to at the start of the interaction. â€Å"Yes at the moment I make it at my home in my kitchen and my children help me and an we just sort of do it as a family† it comes to a point where Duncan B. asks Levi where he makes the sauce. Making it at home suggest amateur operation so his nerves are beginning to show.Although Levi was trying to stay focused on his words and tone, he loses control as he is nervous and goes back to his informal tone of language. This shows the dragons that he is hesitating and is more nervous because he is scared to hear what their responses will be as it is more likely to be negative. However he may also be perceiv ed positively as he ‘is’ a good family man with attractive qualities who spends time with family. Also ragae sauce may be the reason which keeps the family together, also this may leave the dragons in awe. This will secure the investment as

Confessions of the Worlds Worst Parent

The essay written by Jerri Cook titled Confessions of the World’s Worst Parent, is based on the book Free Range Kids: Giving Our Children the Freedom We Had Without Going Nuts with Worry written by author Lenore Skenazy (Cook). Cook provides similarities about raising her son and uses Skenazy’s experiences as they both point out the feeling of being judged by â€Å"good† parents because they gave their children the freedom to explore life without constant supervision. Cook shows the struggles between raising children the way she was raised and the way society wants them to be raised today.Cook explains to the audience in a humorous fashion the questions that all parents deal with, children and their freedom to explore and the paranoia that they will be hurt or taken. Presently the planet is dealing with the age of too much information, along with this comes misinformation and overinflated imaginations. Cook mentions that life for children was different when she w as a child; children were left to their own devices and the parents trusted them to do the right thing and it did not do any harm (Cook). Cook explains throughout her that society may be producing a planet filled with paranoid parents and children  that cannot fend for themselves.Should parents give their children more responsibility and trust to explore and acquire life skills on their own? The method that Cook uses to make her point to the audience throughout her essay is an anecdotal technique. She uses examples from her own life raising her son and quotes from Skenazy’s book to find a personal common ground with parents raising children. Cook points out the criticisms that Skenazy faced when opening her personal life to the media and sharing her child rearing skills.The use of Cook’s anecdotal technique allows the readers to find a common ground with the author that is familiar and comforting. The humorous way that Cook invites the reader into her life can appeal to parents that might think they are alone with their child rearing fears about not being a good enough parent; this style of writing could comfort a parent to make them feel they are not alone. Cook uses her research to find valid reasons to why parents today are too overprotective and paranoid and shares this interesting information with the audience.To begin with, Cook gives the audience an example of how her son â€Å"Josh told a classmate about throwing rocks at some beavers, and a teacher overheard† the school was â€Å"concerned that the children were 1) being made to work too hard in the garden and 2) that they weren’t being properly supervised† (Cook). Cook mentions that she was confused by the concern, and wondered if she was expected to â€Å"get in the car and go get them? † (Cook). Unfortunately for Cook and her children, the experience left a lasting impression of guilt and that Cook never wanted to be seen as â€Å"the â€Å"bad† p arent† again (Cook).From that point on Cook was â€Å"constantly at their side† (Cook) even though it caused some distress to her and her family. Similarly, Cook mentions that Skenazy â€Å"was nearly devoured by the media and other parents† because â€Å"she let her nine year old son ride the New York subway alone† (Cook). Skenazy wrote a column about her son’s adventure for the â€Å"New York Sun† (Cook) and it had caused her to be â€Å"criticized by every child safety â€Å"expert† (Cook) which in turn initiated an investigation of neglect for her son.Cook uses this example to show the different methods of parenting that exist and that some parents still feel that their children are fully capable and intelligent enough to make good choices. On the other hand Cook explains the paranoid state of affairs that the â€Å"good parents† (Cook) are inflicting on their children. As a result, Cook mentions that Skenazy started her ow n investigation into the actual facts and statistics about children and safety. Through Cook’s description of Skenazy’s investigations she learned that â€Å"Not only is the fear irrational, according to the statisticians Skenazy interviewed, it’s based solely on perception.† (Cook).This â€Å"perception† (Cook) can also be altered by the â€Å"issue of parent peer pressure† (Cook). Cook quotes Skenazy by writing, â€Å"Hell hath no fury like a self-righteous parent† (Cook). Furthermore, Cook explains Skenazy’s idea of the â€Å"helicopter parent† (Cook) that hover over their children â€Å"wasting their time, responding to threats that don’t exist† (Cook). Cook illustrates the idea about the old question of â€Å"how many cases have there been of children being injured or killed by tainted Halloween candy? † (Cook).After doing some research and asking questions the answer to the question turned out to be â€Å"none† (Cook). An â€Å"urban legend† (Cook) that unfortunately began with a horrible incident involving â€Å"relatives, in attempt to save their sorry selves, sprinkled some of the drug on the dead child’s Halloween candy after a child got into a relative’s stash of heroin and died† (Cook). This unfortunate incident has caused panic and concern for parents during Halloween for decades and to the dismay of children when a large portion of their candy was put in the garbage because it looked tampered with.In conclusion, Cook wrote this essay to humorously explain with anecdotes the trivial nonsense guilt that the â€Å"good parents† inflict on other parents that do not have the same views on the supervision of children. Cook tries to ease some of the guilt and inadequacy of being a â€Å"bad parent†. Cook makes light about not following parental peer pressure and raising their children as they feel comfortable and in the be st interest of their children.

Reflection using Gibbs Reflective Cycle Free Essay Example, 2500 words

For example, I could change the location of our meeting and once I communicated the same to my members, they accepted. During the group experience, I felt that other people did not believe in my ability to lead a team and attain the preset objectives. Having not been a leader of any group, I also felt that other members would notice my anxiety and possibly remove me from that leadership position. I also thought that being one of the youngest members, other members could not agree with any of my suggestions. After the experience, I felt as a responsible person who had the skills to lead a bigger team. My self-esteem improved to a level that I can comfortably give a longer presentation in a hall that is full of audience. I also felt as being a good leader who valued the contribution of others. In addition, I felt happy since the achievement of the objectives by the group was due to my all inclusive leadership style. As the result of the diversity in our groups, I felt that I value div ersity which is a major aspect that leads to the success of organizations locally and globally. We will write a custom essay sample on Reflection using Gibbs Reflective Cycle or any topic specifically for you Only $17.96 $11.86/pageorder now Currently, I think that the experience in the group and the roles that I prayed has improved my motivation level. As a person who is guided by plans and objectives, I feel secure and eager while undertaking any assignment as an individual or in a group. Based on the success that we attained, I think that other people feel happy. This is based on the fact that we faced quite a number of challenges, especially when forming the groups, and yet we attained our goals. For the members who were supportive, I also think that they feel as part and parcel of the group an aspect that also makes them feel motivated. Based on my effective leadership and strategic plans for the group, I think that the members feel secured such that in future we may form other groups either for learning purposes or for income-generating initiatives. During the group work, I experienced various positive issues. First, I got an opportunity to act as a leader.