Essay --

Smithsonian Digital Libraries provided various materials for its user which are Databases, Exhibitions and Collections. These materials are very useful to researchers as it provide accurate and reliable information. Besides that, it also provides the collection of online books range from Art, History and Culture. Database is a collection of data to search materials easily. Smithsonian Digital Libraries provides databases such as Taxonomic Literature II which are a selective guide to botanical publications and collections with dates, commentaries and types. In addition, other available database is Smithsonian Research Online that itemized a set of services to the research community both within and outside the Smithsonian Institution. Other examples of databases available are listed as below. †¢ Example of Databases in Smithsonian Digital Libraries: o Taxonomic Literature II o Smithsonian Research Online o Index Animalium o Trade Literature Through exhibitions in Smithsonian Digital Libraries enable users to explore the rich variety of topics, images and materials featured in online exhibition. On the other hand, the current exhibition allows users to view the display of the latest exhibitions as the date and location are being stated. Besides that, National Museum of American History curators created the panel to offer users with reproductions of the world’s greatest pieces such as illustrations from rare books and document from the travelling exhibition column. †¢ Examples of Exhibitions in Smithsonian Digital Libraries: o Online Exhibition o Current Exhibition o Travelling Exhibition o Library and Archival Exhibitions on the Web Smithsonian Digital Libraries range from various type of collection. One of the collections is Caldwe... ...for its users. For educational purposes, user can easily access through the three main type of collection that have been provided. Researchers and scientist are being supply with current periodicals and professional society publications. In addition, with the existence of online books, user will acquire the same information as the printed book. On the other hand, user can also view the exhibition on interesting topic as Smithsonian Digital Libraries offers various type of exhibition such as online and travel exhibition. There are no broken links in this digital library. †¢ Link All the listed hyperlinks in Smithsonian Digital Libraries are well-functioning as it takes user to the accurate information. The link contains in this library were involve only internal link. For example, if user clicks on either one of the link, the tab will be open through the same page.

Accounting Estimates and Policy Essay

Disclosure of significant sources of estimation uncertainty and judgments in applying accounting policies are two important requirements in financial reporting, although these are the most subjective and complex areas, they are of significance in making business decisions to users of financial statements. This paper compares our company’s current accounting practice with the requirements in respective accounting standards in relation to disclosure of sources of estimation uncertainty and judgments in applying accounting policies with the aim the identify any gaps between these two which may trigger ASIC’ reviewers attention. It takes a look first at the requirements in respective accounting standards (Chapter 2). It then examine the current accounting practices in our company (Chapter 3 and 4) and identify the gaps between company’s practice and accounting standard (Chapter 5). At the end recommendations are made for a better-compliant report (Chapter 6). Requirements in accounting standards The disclosure of significant sources of estimation uncertainty and judgments in applying accounting policies should be disclosed separately in the financial reports. Not only the nature of estimates should be disclosed but also the sensitivity analysis to these estimates should be included. Judgments in terms of whether the nature and the amounts are relevant to the company’s operation are critical in applying the respective accounting policies. See more:Â  Mark Twain’s Humorous Satire in Running for Governor Essay Company’s accounting practices Estimations disclosed are impairments for intangible goods, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore reserve and revaluation estimates. judgments in applying accounting polices are disclosed in two areas which are depreciation of non-financial tangible goods and taxations. Identifying the gaps Our company prepared the financial statements in compliance to Australian Accounting Standard. However there are minor gaps between our company’s practice and the requirements in accounting standards in terms of content and manner. More significant disclosure could have been made the structure can be improved. Conclusion and recommendations Disclosures about timing in revenue recognition, classification of finance leases and operating leases and going concern could have been included, since they are relevant to our company’s operating and can better assist users in evaluating our company’s performance. The disclosure of estimates and judgments should be disclosed in separate notes since it is required by AASB 101. 1 Introduction ASIC announced recently that one of its focusing area would be the disclosure of entities’ estimates and accounting policy judgements.This is because some entities did not make material disclosure of sources of estimation uncertainty and significant judgments in applying accounting policies, while these disclosures, though subjective and complex, are critical factors in business decision-making. The purpose of this report is to identify any gaps between our company’s current accounting practice and the requirements of accounting standards by firstly looking at the requirements set out in the related accounting standard, then to carry out an examination of the current accounting practice of our company accordingly. The report will then compare the information collected and identify any compliance with or deviation from AASB requirements in regards to disclosure in estimates and accounting policy judgments, and discuss recommendations for a better compliance report to meet the satisfaction of ASIC reviewers. 2 Requirements in respective accounting standards AASB 101 paragraph 112-133 specifically state the requirements for material disclosures of sources of estimation uncertainty and the significant judgments used in applying accounting policies. 2.1 Requirements for disclosures of sources of estimation uncertainty According to AASB 101 paragraph 125-129 which relate to disclosure of sources of estimation uncertainty. entities are required to disclose estimates at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year (AU AASB 101.125). for these assets and liabilities, details of their nature and their carrying amount at the end of reporting period are required. To determine the carrying amount of assets and liabilities, estimations for the effect of future events are needed. for example, when the recent market value is absent, future-oriented estimates are of necessity in measuring recoverable amount of property, plant and equipment. Other examples can be long term employee benefits, or provision liability which subject to future results of legal events. The manner of the disclosures should be in a way that can assist users of the financial statements to comprehend the judgments that managements makes about the future and other sources of estimation uncertainty, usually users will expect to have the nature of the assumptions or other estimation uncertainty and the extent of sensitivity disclosures provided for the estimates. However, in some cases when the extent of possible effects the sources of estimation uncertainty at end of reporting period become impracticable, the entity should state that a material adjustment to the carrying amount of the asset or liability may be required if the outcomes within the next financial period are different from the assumption. 2.2 Requirements for disclosure of judgments in applying accounting policies According to AASB 101 paragraph 117-124, requirements for disclosure about judgments used in applying accounting policies are set out. ‘Judgments’ are defined as ‘apart from those involving estimations, that management has made in process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognized in the financial statement (AU AASB 101.122). Two important elements to be disclosed are judgments about the measurement basis used in preparing financial statements and the other accounting policies. Judgments in terms of the relevance in applying a particular accounting policies should be exerted since management needs to consider whether the disclosure would assist users in understanding the financial position and performance of the company. it is noted that not only AASB 101, but other accounting standards such as AASB 116 (disclosur e of the measurement bases used for classes of property, plant and equipment) also states the requirements for judgments. what should be taken into account when applying a particular accounting policy are the nature of the entity’s operations and the policies that users of financial statements would expect to look at. for example, users would expect a manufacturing company to disclose its accounting policies for depreciation and revaluation on property, plant and equipment. or, users concerning about the entity’s income taxes would expect the entity to disclose information on accounting policies for income taxes, including deferred tax liabilities and deferred tax assets. it may be the case that even the amount for certain assets and liabilities are not material, but because it is highly relevant to the entity’s operation, then professional judgments are needed when applying the accounting policies. 3 Company’s current accounting practice—Resources of estimation uncertainty The disclosures of significant accounting estimates and assumptions are examined in note 2 to the financial statement, there are seven estimations made for the financial reports, the ones that deserve attention to are impairment of goodwill and intangibles with indefinite useful lives, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore reserve and resource estimates. 3.1 Impairment of good will and intangibles with indefinite useful lives detailed disclosure about the assumptions and estimates used in calculating the impairment value are * Discount rate: it requires management’s estimate of the time value of money, in the financial report, weighted average cost of capital of the entity and business risk specific to the unit are accounted for the calculation. * Market conditions: management made assumptions on key domestic market segment activity including construction, mining, agriculture and manufacturing, and also assumptions on GDP, CPI as well as long-term exchange rates for AUD/USD and NZD and made sure they are consistent with external information. * Sensitivity to changes in assumptions: management considered that the carrying amount of the CGUs would not exceed their recoverable amount given any changes from the above assumptions. 3.2 Provision for restoration and rehabilitation the provisions include future cost estimates in relation to dismantling, closure and decontamination of various site, and the calculation for these requires assumptions on application of environmental legislation, available technologies and consultant cost estimates. Since these factors are subject to changes in the future, updates need to be made periodically. in Note 18, three main categories are provision for restoration and rehabilitation, provision for legal customer claims(legal fees) and provision for restructuring. 3.3 Employee benefit employment benefit such as long service leave would require estimation on future salary, discount rate and the years that the employee may work for our company. Other actuarial assumptions are applied when calculating defined benefit plans for employees. 3.4 Estimation of useful lives of assets basing on historical experience, management made the estimation of the useful lives of assets .The condition of the assets is assessed at least annually and considered against the remaining useful life, adjustments are made accordingly. 3.5 Ore reserve and resources estimates This is the estimation of the amount that can be extracted economically and legally from the entity’s mining properties, the calculation is based on the geological judgments and other factors such as foreign exchange rates, commodity prices and the size and grade of the ore body. 4 Company’s current accounting practice—judgments in applying accounting policies Judgments in applying accounting policies were disclosed in Note 2 under ‘Significant accounting estimates and judgments’. Two significant accounting judgments are identified in Note 2, being ‘impairment of non-financial assets other than goodwill and intangibles with indefinite useful lives’, and ‘Taxation’. 4.1 Impairment of non-financial tangible assets Our company take into account the relevant factors, such as business performance, technology, economic and political environments and future business expectations when assesses the impairment of all assets. management decides that the recoverable amount of the asset is determined if an impairment indicator exists. for the financial period ended 30 June 2012, management regarded that the indicators of impairment were significant enough so that assets have gone through impairment tests and recoverable amounts were determined. 4.2 Taxation Our company is subject to income taxes in Australia and jurisdiction where foreign operations apply. While ultimate tax on transactions and calculations are uncertain, judgments is required in assessing whether deferred tax assets and deferred tax liabilities are recognized on the balance sheet and the application of certain income tax legislation. Because there is risk and uncertainty involved in making judgments, there is a possibility that the amount of tax assets and liabilities recognized on the balance sheet would be impacted if there are changes in future circumstances, resulting in a change to income statement. Judgment is also exerted when determining whether deferred tax assets should be recognized, and it is based on that highly considerable likeliness that the tax losses can be recovered by sufficient future taxable profits. 5 Comparisons between company’s current accounting practices and accounting standard requirements It is important that our disclosures are in compliance with the requirements in Australian Accounting Standard Board. After the explanation of AASB101 and the examination of the note to our financial statements, the following points should deserve attention from the board: 5.1 Disclosure compliance Our financial statements disclose and only disclose the critical judgments about the application of accounting policies, and major sources of estimation uncertainty inherent in assets and liabilities, the information provided is appropriately tailored to our company’s circumstances, for example, our company is subject to income taxes, therefore the policies of calculation of income taxes, recognition of deferred tax assets and deferred tax liabilities are disclosed in note 1 to the financial statements. Since we are material company, ore reserve is highly relevant to our operating activity, therefore the estimation for ore reserve is disclosed in note 2 listing the factors we took into account when preparing the financial statements. 5.2 Content of disclosure the potential gap between our company’s current practice and accounting standard is that some other disclosures about judgments can be included in the notes, such as the judgments in the classification of leases as finance or operating. Although this figure is not material as shown in the financial statements, leased assets are relevant to our operating activity and should be included. 4.3 Manner of disclosure Another gap is that in AASB 101 critical judgments and major sources of estimation uncertainty should be considered separate categories, in our company’s note to financial statement, these two items are placed under the same note 2. 6 Conclusion and recommendation After the comparison between our company’s current accounting practice and the requirements in accounting standard, to better satisfy the ASIC reviewers, the following points can be noted when preparing for the financial statements: 6.1 Improvement in contents we can included some other judgments we used in applying the accounting policies, such as the classification of assets ( whether a non-financial asset held of sale, or class of financial asset), classification of leases as operating or financial leases, and going concern judgments. The lease assets amount might not be as material as others, but these are relevant to material company like us and therefore the judgment involving in choosing the accounting policies should be disclosed, and so does going concern, it is believed that the reasonable disclosures of management’s judgment on going concern can assist users in making financial decision. 6.2 Improvement in structure Critical judgments should be separately identified from the estimation uncertainties, and should be disclosed in separate notes. This is because in AASB 101 it makes clear distinction between judgments and estimations. Not only the content but also the structure and manner of presentation are critical in achieving true and fair disclosures.

An Introduction to Teaching

Cultural Differences That Inhibit Effective Intercultural...

The shrinking borders of the international business landscape demand keen interpretation of the unique cultural expectations of organizational partners. Guffey Loewy (2015) note that there are five distinct dimensions of cultural difference that inhibit effective intercultural communication. Barron (2013) states that it is imperative for North American organizations in particular to actively increase the cultural awareness of employees conducting international business. International negotiators can improve an organization’s rate of success through thoroughly understanding several important cultural differences. First, businesspeople should be aware of the communication idiosyncrasies of high and low-context cultures (Guffey Loewy, 2015). Secondly, American workers should understand the varied importance of time orientation in foreign organizations (Keating, 2014). Finally, international negotiations will proceed more smoothly if cultural power distances are respected (Rao, 2013). High and Low-Context Cultures Guffey and Loewy (2015) state that context is the most important cultural distinction, while also being the most difficult to identify and learn. Context is so vital to communications that failing to understand the context of a conversation or negotiation can be devastating (Rinner, 2005). Low-context cultures tend to place great importance on words and written documents, taking words and conversations literally (Guffey Loewy, 2015). To an AmericanShow MoreRelatedEssay on Cultural Competence and Intercultural Communication1673 Words   |  7 Pagesdifferent cultures communicate, this process is called intercultural communication. The transaction process of listening and responding to people from different cultural backgrounds can be challenging. The greater the difference in culture between two people, the greater the potential of misunderstanding and mistrust. 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EXECUUITIVE SUMMARY Cultural influences on organizational cultures and practices have become a very important research topic in the field of management and organization since the last decades of the 20th century. National culture has been seen as one of the most influential situational factors, which determine organizational phenomena. More recently, after the collapse of socialism, the role of national culture in organizational practices in countries that are in transition is becoming aRead MoreCase 8 - Sick Leave3739 Words   |  15 PagesINTANGIBLE FACTORS 5 3 CULTURE 6 3.1 CROSS CULTURAL COMPARISONS 6 3.1.1 POWER DISTANCE 7 3.1.2 INDIVIDUALISM 7 3.1.3 MASCULINITY 8 3.1.4 UNCERTAINTY AVOIDANCE 8 3.1.5 PRAGMATISM 9 3.1.6 INDULGENCE 9 3.2 SHARED VALUES 9 3.3 THE INFLUENCE OF CULTURE ON NEGOTIATIONS 10 4 NEGOTIATION STRATEGIES 10 4.1 FAMILIARITY 10 4.2 OPTIONS 11 5 CONCLUSION 12 REFERENCES 13 APPENDIX 1 – THE CONTEXT OF INTERNATIONAL NEGOTIATIONS 15 APPENDIX B – SCHWARTZ’S CULTURAL VALUES 16 APPENDIX C – DUAL CONCERNS MODEL

Pros and Cons for Each of The Four Parenting Styles

To be a parent is hard work. Although every parent has a different mindset towards raising a child, the types of parenting styles can be distinguished amongst a few different kinds. In this research paper, one will learn the pros and cons for each of the four parenting styles described by Baumrind and the effect each one has on a child. Baumrind based her studies towards the development of adolescents and how the specific parenting style has influenced the child. With her findings, she found that there are four different styles that most kids were classified under, with authoritative being one of the highest. The way a parent raises his or her child will affect that child for the rest of their life. Whether a child has been brought up†¦show more content†¦This means a parent exhibits the same behavior that they expect their child to follow. These parents tend to set high standards for their children but are also nurturing and responsive. They also show plenty of re spect towards their child who as a result of this style develop into an independent, rational human being. Children who are nurtured under this type of style are more likely to not only become independent and self-confident but also socially accepted, academically successful, and well-behaved individuals. But of course not every style is perfect. This style may also cause some less than desirable results. The first thing to realize is that being an authoritative parent is not an acceptable style for every child. Some kids will not react well because the authoritative style may not be strict enough for their personality and on other kids it will seem as though it is too tough and will cause those kids to struggle with making decisions. These types of children tend to do better when there are strict rules given. Although the authoritative parenting style is the most common style parenting, it does not fit the need of every parent and every child. 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How parents raise their kids affects the kids for the rest of their lives. As with any aspect of psychology there is no right or wrong way about it. However, each parenting style has its pros and cons and this is why I have chosen this topic. To find out how different parenting styles affect the performance of the child in theRead MorePsychology: Questions on Cognitive Development1557 Words   |  7 Pagessisters who are brats! They get into my things all the time. You and Dad just don t understand! This teenager is most likely experiencing: a. preoperational thinking b. conventional thinking c. growth in her limbic system d. authoritarian parenting _A___ 9. Carol Gilligan s research on moral development found that in making moral decisions, women generally adopt a(n): a. care orientation b. relative orientation c. justice orientation d. other orientation _C___ 10. A politician isRead MoreThe Importance Of Self Esteem And Social Identity1964 Words   |  8 Pagesalso begins to develop around this age. Children begin to internalize standards and feelings of good and bad behavior. For example, they will respond more to â€Å"Good boy, or good girl†, and react more in hopes of receiving that kind of praise. By age four when children’s self-concepts start to emerge, they are often aware and proud to show off their skills and accomplishments. A child who mastered the art of referencing a fire truck as â€Å"red†, will start to show off their toy truck and say â€Å"red† to

Gym Culture Free Essays

IntroAttention Getter: By a show of hands who likes to go to work out? Background Audience Relevance: Gym culture has been around for a long time but it has recently been growing and more and more people have begun to go and get healthy. Speaker Credibility: I have been going to the gym for a couple years now and I have done my own research on gym culture. Thesis: In my speech, we will be discussing what gym culture means to me and what it could possibly mean to you. We will write a custom essay sample on Gym Culture or any similar topic only for you Order Now Preview of Main Points: First I will be discussing how my object is part of my culture, second the important values it has, and third how I identify with it. II. Body Main Point 1: To begin, I am going to talk about how this object is used in a way for me to relieve stress and anger. Sub-point A: Being a full time student and working part time can be very stressful to me as I’m sure it is the same for a lot of college students, but finding at least an hour to an hour and a half to go to the gym or even working out from home can be such a helpful stress reliever. This is because it helps get me out of their my little stress filled bubble and pretty much let loose. Sub-point B: not only is it a good way to relieve stress but also anger. I know that working in a fast food or retail job can cause a lot of tension and anger especially with the customers, coworkers, and even managers. Of course we are forced to keep it all in because we need this job to put ourselves through school and buy our own personal treats. Well going to the gym is a very good way to take out that anger by pushing yourself hard in that workout. Transition between Main Points: Now that I have talked about how this object is a way to relieve stress and anger next I will be talking about how it represents my values. Main Point 2: going to the gym is not only about relieving stress and anger but also and about being healthy and motivated. Sub-point A: In my opinion going to the gym or being a fit person does not mean that you have to have a six pack or extremely muscular arms or legs. More so it just means that you are feeling good about yourself and being healthy. Since I have started going to the gym I am feeling much healthier and I am not doing crazy diets, but am cutting back on some foods and learning to eat better. Sub-point B: It also helps with being motivated because slowly but surely you begin to see results which gives me confidence and keeps motivating me to keep going and bettering myself.Transition between Main Points: having discussed how I value going to the gym, I will now tell you how I identify with this culture. Main Point 3: Influencing myself and other people to come to the gym or work out in general is one way I identify myself with this culture. Another could be the way I can dress to go to the gym a.k.a the fashion. Sub-point A: going to the gym helps me feel like a good influence to myself and others like my work out partners because I believe I am encouraging them to keep going and feeling healthy and fit because sometimes they do not want to go workout but I convince them to come with me and sometimes it is the other way around, but in the end we help each other to push ourselves in working out and bettering themselves. Sub-point B: When one starts going to the gym we see that there are many types of way people dress and we start looking for which fashion better suits us and makes us feel comfortable. There is no right or wrong way to dress for the gym it’s just how you feel when wearing a certain outfit. I know that i enjoy my leggings and big baggy shirts because I feel extremely comfortable, but someone else could feel different about that outfit. III. Conclusion Signal and Review of Main Points: Having discussed how this object is part of this culture, how it represents my values, and how I identify with it you now know what this culture means to me. Recap Thesis: I have now explained what gym culture is to me. Memorable Closer: Remember being healthy and fit doesn’t mean you have to be super skinny or muscular it is just about feeling better and more confident in your own body. How to cite Gym Culture, Papers

Making Sense of Change Management

Question: Discuss the theory and practice of change management? Answer: The modern business space is characterised with uncertainly coupled with a dynamic microenvironment which assumes even more complexity in the globalised era where a surprise event in one part of the world can have tremendous implications for an economy located in other part of the globe. A case in point is the US subprime crisis which assumed the proportion of the worst global financial crisis since 1930 and impacted every nation on the planet. As a result it is imperative it is imperative that organisations must be flexible and continually looking to adapt to the changing microenvironment either locally or globally. Further this tendency is even more imperative in a cutting edge business environment which exists today where organisations need to either adapt or perish as not responding to change would make them lose their competitive advantage and thus adversely impact their earnings (Cameron Green, 2015). Another factor which makes change inevitable is the increasingly shorter pro duct cycles where consumers are increasingly becoming more demanding in terms of product and service attributes which requires the organisations to constantly innovate so as to be relevant. Further the technology revolution also has tremendous influence on the overall business dynamics due to which organisations need to embrace the state of art technologies and constantly improve their processes and hence their way of conducting business (Hughes, 2010). Having established that change is inevitable in the modern business environment, it is imperative to ponder at the complexity of the underlying process which leads to the change. It is estimated in various studies and surveys that more than 50% of the major organisational change initiatives result in failure which proves that change is fraught with uncertainty which needs to be carefully managed. There are various problems with regards to organisational change which leads to the inherent complexity and thus requires the aid of change management skills (Hayes, 2010). Firstly, there is a lot of uncertainty associated with the need to change amongst the employees in management role (excluding top management). This is primarily because the decision to change is primarily taken by the management and top executives and hence the middle and lower management may not fully be aware of the need to change and thus may not be fully committed to the change. Since they are not committed to the und erlying change they are not able to sell the same to their immediate juniors; which raises further eyebrows on the actual reasons for the top management to initiate change and thus breeds suspicion (Burnes, 2004). Secondly, there is uncertainty associated with the fate of the employees especially at the lower level especially when the overall objective of change is not clear and thus employees may become insecure as they start viewing the change as a grand plan for the top management to reduce the wage bill. This issue may assume grave proportion as the management may bring upon the change process without preparing and communicating to the employees about the expected changes which would groom insecurity amongst the employee as a result of which their productivity might be considerably lowered (Hughes, 2010). Further it may also happen that some of the trained and talented manpower might look for alternative job opportunities in order to escape the change related turmoil which provide more stability. Another related issue is the differential ability of the employees to cope up with the change especially in wake of the current skills possessed. This is especially true when the given change invo lves a paradigm shift in the underlying technology which may alter the processes significantly and hence the employees in an uncertain environment may feel more unsecure as they may be ill-equipped to cope up with the changed working environment (Cameron Green, 2015). Thirdly, at times the organizational change which the top management might intend to bring may not be feasible particularly keeping in mind the organisational culture, resources and capabilities at disposal. As a result of the goal being unrealistic, any efforts made in this direction no matter how sincere would result in failure and would add a host of problems with regards to human resources and maintaining competitiveness amongst the stakeholders (Burnes, 2004). Hence it is imperative that the goals that are intended to be achieved must be feasible to begin with or else all sincere efforts and allocation of valuable resources would go down the drain. Lastly, at times the change may be initiated reluctantly by the management as a result of crisis or as part of desperate means to transform the organisation without being fully committed to the change and hence the change process either fails to go through or fails to achieve the desired objectives (Hayes, 2010). It is apparent from the above discussion that the organisational change is a complex task fraught with plethora of issues and thus successful change requires planning and management of the process with the support of the relevant stakeholders. The organisations need to adopt the process of change management so as to ensure greater transparency amongst the various echelons of the organisation and to facilitate better communication amongst the employees, management and other stakeholders which would eventually lead to greater commitment to the change process by the employees and other relevant stakeholders. Additionally, the change process would be more streamlined with lesser technical and operational glitches since it would be thought about with clear roles and responsibilities assigned to various employees and experts. Besides the employees and other stakeholders who would be impacted would be better prepared to deal with the whole change process and interim arrangements would be in place without disrupting the delivery of regular product or service to the consumers. Also in wake of the change, the change management facilitates the bringing of core issues in the open and thus ensure that these are resolved more promptly and effectively. On an overall basis, the change management tactics would ensure that there is lower uncertainty amongst the relevant stakeholders due to which their commitment to the overall change would be higher which in turn would make the transition process more smooth and glitch free (Hughes, 2010). References Cameron, E. Green, M. 2015. Making Sense of Change Management, 4th edition, Kogan Page Publications , London Hayes, J. 2010. The Theory and Practice of Change Management, 3rd edition, Palgrave Macmillan, London Burnes, B. 2004. Managing Change: A Strategic Approach to Organisational Change, 4th edition, Financial Times/Prentice Hall Publications, London Hughes, M. 2010. Managing Change: A Critical Perspective, 3rd edition, CIPD, London