1.7 Language

Language is frequently a knotty problem in religion. As religions and religious ideas move from their place of origin to other cultures, either the new recipients have to learn the language of origin (Hebrew, Japanese, Sanskrit) or it has to be translated, in the course of which new interpretations, nuances or simply mistakes creep in. The majority of the new audience are thus at the mercy of the translators and interpreters, being unable to read or understand the original for themselves. Thi
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3.1.1 Background information

Gamelan is the name given to a number of related musical ensembles in Indonesia. These ensembles comprise various types of instruments, the majority made of metal and most struck with beaters. There are several gamelan traditions, of which three are particularly well-known. These three are, moving from east to west, the Balinese, Javanese and Sundanese gamelans. (The term Javanese gamelan normally refers to the tradition developed in central Java; the Sundanese, who occupy the western part of
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3.1 An introduction to gamelan music

The previous section introduced you to a music tradition which places great demands on the inventiveness and virtuosity of a single individual. Although this individual is supported by accompanists, it is to a large extent a soloistic music. We will now move on to a very different kind of music, in a tradition which places more emphasis on group interaction and ensemble playing. This is gamelan music of Sunda, an area comprising roughly the western third of the island of Java, in Indon
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1.8 Conclusion

This section has demonstrated that regulation evolves in response to a number of factors. Some of the more significant ones, such as economic development, ‘borrowed’ legislation, colonisation and imperialism and economic domination, have been discussed here. The consequence of this is that accounting regulation has evolved differently in various countries. The reasons for the diversity in accounting regulations will be considered in more detail in Author(s): The Open University

Learning outcomes

By the end of this unit you will be able to:

  • identify factors that have influenced the development of financial reporting;

  • provide examples of how those factors have effected change in particular countries;

  • list a number of variables that affect the development of accounting rules in different jurisdictions;

  • explain the contingent model of accounting change;

  • apply the theories of accounting development to new situations
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3 Governance, policy and action

It was noted earlier in this unit that the models you would meet are both descriptive/explanatory and normative. In Section 2 they were used as explanatory tools to illuminate different possible causes as to why change might not happen in the ways that policy makers intended. This might be viewed as failure, or it might signify the system adapting to circumstances that were not covered by the original policy. In other words, not all implementation failure is necessarily a policy failure: poli
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4.3.1 Product leadership

Its practitioners concentrate on offering products that push performance boundaries. Their proposition to customers is an offer of the best product, period. Moreover, product leaders don't build their positions with just one innovation; they continue to innovate year after year, product cycle after product cycle.

(Treacy and Wiersema, 1996)

For product leaders, competition is not about pric
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3.4 We know what's best for you: high-credence services

The professional's knowledge and experience adds value to the services provided by lawyers and accountants. These types of service are classed as high-credence services. Credence means trust. A lawyer has ‘credentials’ to handle your case – their qualifications are written evidence of trustworthiness and authority.

High-credence services are found in both the commercial and the non-profit sectors. Services are mainly, by their very nature, intangible, so customers have diff
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2.2 Marketing as a job title

The term ‘marketing’ became common in the UK during the 1960s. During that time it was quite common for businesses to rename their sales departments marketing departments. Communications and sales managers became marketing managers. Stephen King called this ‘thrust marketing’ (King, 1985). Although the functional name changed, managers typically still placed an emphasis on selling what the organisation made or the services it offered, cutting costs and manipulating prices, rather than
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Introduction

This unit is divided into two sections: ‘Understanding market orientation’ and ‘Managing a market-led organisation’. In Section 1 ‘Understanding market orientation’ sets out different approaches to marketing. I argue that marketing should not be the property of just the marketing department but an organisation-wide philosophy that centres on satisfying customers. The way in which marketing ideas can be applied to non-profit organisations is also discussed.

In Section 2 ‘Ma
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Activity 5: Ways of thinking

Allow 60 minutes for this activity.

This activity builds on, and reinforces, Activity 4, as it is also designed to illustrate how all of us unconsciously draw from our cultures in order to interpret situations. If we as individuals do this, then organisations will do the same – after all, or
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3.5 Building the relationship: developing your donors

Donor development is all about ensuring that you and your donors get the most you can from your relationship in ways which are mutually agreeable and beneficial. It is the process by which, from their very first contact onwards, you can encourage and enable donors and supporters to make the maximum contribution they both desire and are capable of.

Effective donor and supporter development depends hugely on your capacity to keep an accurate record of each donor's unique involvement with
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3.3 Deciding what to ask for

What you ask for will very largely determine what you receive. You are therefore faced with a crucial but complicated set of judgements and choices in translating your overall requirements into suitable ‘ask size’ chunks. Your global requirement for support has to be refined into a range of specific requests which it will be feasible and appropriate to direct to the particular cohort(s) of donors and supporters you seek to involve.

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2 Asking someone for something: the core skill

A simple question goes to the very heart of your work in winning resources and support: how do you ask people for something? You are fundamentally in ‘the asking business’ – so what are the core processes and skills of asking?

‘Making the ask’ is a phrase which is often used to describe this absolutely vital feature of your work. Your work may involve all sorts of activities. But your success and effectiveness in securing resources and support will be very limited if you do no
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4.2.5 Choosing the best option

When you have collected a broad range of options, each possible solution should be assessed for its feasibility. As the feasible options are narrowed down, you may choose to analyse three or four in detail. Appraise the possible consequences of implementing each of these, against your criteria for cost, time and quality.


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4.2.4 Collecting possible solutions

This is the most creative part of the problem-solving process: it involves breaking the mindset within which situations are normally interpreted. Brainstorming is a good way to generate new approaches, by making sure that even apparently ridiculous ideas are not thrown out in the initial stages. Brainstorming has two basic principles:

  • quantity is more important than quality, in the creative phase;

  • critical comments are not allowed, at
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1.6 Evaluation matrices

When there are several courses of action, then one way of thinking clearly about the advantages and drawbacks of the different courses is to compile an evaluation matrix.

Box 1: Six steps to creating an evaluation matrix

  1. List the various options.

  2. <
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1.2.1 Selecting the scales

The scales that are used determine the look of the graph. For example, if the horizontal distance between ‘Year 1’ and ‘Year 6’ shown in Figure 2 were doubled, the line would be stretched to double its present length. If the horizontal distance were halved,
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Learning outcomes

By the end of this unit you should be able to:

  • understand the value of graphics as visual thinking tools;

  • give examples of relevant graphics used in the business context.


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4.1 Introduction

Greenley and Foxall (1998) emphasise that the marketing literature typically focuses on only two stakeholder groups (consumers and competitors), arguing that this should be extended to include other key stakeholders. Freeman (1984) highlights the interdependence of organisations and their stakeholders, i.e. ‘any group or individual who can affect or is affected by the achievement of the organisation's objectives’ (p. 46). This definition emphasises the wide range of individuals, groups an
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