The Theory Of Cognitive Development - 1025 Words

Many philosophers have developed theories of how individuals learn over the decades. As an individual progresses through life from childhood to adulthood, the manner in which they take in knowledge, and mature is the basic theory of cognitive development. Cognitive development can be described as how an individual’s thought process develops, and how these thought processes impact how an individual comprehends and interacts in the world. The psychology theorists of the past have shaped the classrooms of the present. There are many theorists that have influenced the teaching styles of today and a theorist that has significantly impacted today’s style of teaching is Lev Vygotsky (1896 – 1934). Vygotsky, a Russian psychologist and philosopher developed the Sociocultural Theory in the 1920s. He believed that children’s mental, language and social development is supported and enhanced through social interaction. Vygotsky believed that beginning at birth, childre n seek out adults for social interactions and that development occurs through these interactions. He stressed the idea the children learn through what he called guided participation. His theory was that children develop through interactions with parents, teachers, and other knowledgeable members of the culture. The Sociocultural theory consists of several principles, two of which are the development of language and the Zone of Proximal Development (ZPD). The development of language is considered to be a major element ofShow MoreRelatedThe Theory Of Cognitive Development1647 Words   |  7 PagesThe study of cognitive development has played an influential role in the field of education by providing teachers with methods of pedagogy that maximise their student’s potential. This essay will address both Piagetian and Vygotskian theories on cognitive development in relation to the given scenario of year eight science students. We will look at how the teacher, Anne, has used relevant aspects of both theories within her classroom as well as any shortcomings of the theories in the class. Upon readingRead MoreThe Theory Of Cognitive Development925 Words   |  4 PagesThe development of children to an adult is a vast yet intricate process. Many psychologists today believe that the development of an infant involves acquiring intellectual abilities. This process involves the child maturing physically much like how an infant would mature to adulthood. The core issue of this reading is that how children develop and learn through the stages of life to an adult. Piaget, one of most influential researchers in the history of psychology, not only revolutionized developmentalRead MoreThe Theory Of Cognitive Development1127 Words   |  5 Pagesearly childhood is a crucial time for development. This stage of life occurs between birth and about the age of 3. This life stage really lays the groundwork for the path an individual will take in life. Hiccups in the path now, may lead to more hiccups in the future. Many developmental milestones occur during this early stage of life. A few of the key milestones are language acquisition, emotional development, motor development and gender identity development. Three men by the names of Jean PiagetRead MoreThe Theory Of Cognitive Development1752 Words   |  8 Pagesspecific, or sequential and elaborate. Piaget believed that cognitive development in children is contingent on four factors: biological maturation, experience with the physical environment, experience with the social environment, and equilibration. Equilibration refers to the biological drive to produce an optimal state of equilibrium between people’s cognitive structures and their environment (Duncan, 1995) During each stage of development, people ‘s conduct themselves with certain logical internalRead MoreThe Theories Of Cognitive Development1936 Words   |  8 Pagespsychology, cognitive development is the process that allows people to know, understand and think abou t the world (Feldman, 2012). It studies how children process and gain information at a particular age and how learning mechanisms change and evolve over time. There are many theories among parents, teacher and physicians of how children grow and develop. Piaget, Erikson, Skinner and Vygotsky are all developmental theorists who studied child development. Theorists have their own ideas of cognitive developmentRead MoreTheories Of Development : Piagets Theory Of Cognitive Development1363 Words   |  6 PagesPiagets theory of cognitive development In the 1960s and 1970s, the Freudian psychology was changed with the initiation of the empirical methods to study the human behavior. Psychologist and philosopher Jean Piaget empirically verified, moving towards the cognitive development theory to provide the new perspective to the individual in getting awareness about the developmental stages of the children. Just like Freud, Piaget thought that human development could only be described in stages. On theRead MoreCognitive Theory And Jean Piaget Cognitive Development Theory Essay2016 Words   |  9 Pageslearning expansion in general and play a vital fragment of early childhood development. They all accept that cognitive learning is relatively systematic and takes place gradually at a variety of rates. Learning only occurs when experience causes a permanent change in an individual’s knowledge or behaviour (Weatherby-Fell, N. 2013). I am reviewing Burrus Federic Skinner’s behavioural theory and Jean Piaget cognitive dev elopment theory. This report style essay will provide an overview of the two theoristsRead MoreThree Theories of Cognitive Development1674 Words   |  7 PagesThree Theories of Cognitive Development The Swiss psychologist and philosopher Jean Piaget (1896-1980) is well-known for his work towards the cognitive sciences. Arguably one of his most important contributions involves his theory of cognitive development. In this theory, thinking progresses through four distinct stages between infancy and adulthood. Similar in scope to Piaget’s theory is Information Processing, in which human thinking is based on both mental hardware and mental software (KailRead MorePiagets Theory of Cognitive Development1173 Words   |  5 PagesCognitive development is the development of thought processes, including remembering, problem solving, and decision-making, from childhood through adolescence to adulthood. Historically, the cognitive development of children has been studied in a variety of ways. The oldest is through intelligence tests. An example of this is the Stanford Binet Intelligence Quotient test. IQ scoring is based on the concept of mental age, according to which the scores of a child of average intelligence matchRead MoreTheory of Cognitive Development and Children1466 Words   |  6 PagesPiaget s Theory of Cognitive Development Jean Piaget was born on August9, 1896, in the French speaking part of Switzerland. At an early age he developed an interest in biology, and by the time he had graduated from high school he had already published a number of papers. After marrying in 1923, he had three children, whom he studied from infancy. Piaget is best known for organizing cognitive development into a series of stages- the levels of development corresponding too infancy, childhood

Socratic Creed vs. Platos Theory of Knowledge - 2206 Words

The Synonymy of Truths and Ideas Allyson Hansen Introduction to Philosophy Mark Eleveld 13 March, 2013 Allyson Hansen Mark Eleveld Introduction to Philosophy 13 March, 2013 The Synonymy of Truths and Ideas A modern philosopher studies â€Å"the fundamental nature of knowledge, reality and existence† according to the Free Online Dictionary and many Americans. However, if you asked a philosopher to define the word ‘philosopher,’ he or she might say that a philosopher is a lover of wisdom. The word philosophy itself is derived from the Greek word φÎ ¹ÃŽ »ÃŽ ¿ÃÆ'ÃŽ ¿Ãâ€ ÃŽ ¯ÃŽ ±, or philosophia using the English alphabet. The word philosophia translates directly to mean â€Å"love of wisdom.† Philosophers believed and continue to believe that the whole mind must be†¦show more content†¦Matthew, Mark, Luke, and John wrote parables, which are not absolutely known to be factual or fictional, in which they attempt to teach Jesus’ lessons. Like Plato, none of them were actually witnesses to any of the events they wrote about. Plato writes dialogues, instead of parables, in which his character Socrates to teach So cratic philosophy, and to teach some philosophy that wasn’t truly Socratic. â€Å"Plato uses the literary character of Socrates in many of his writings to present ideas that go well beyond anything that the historical Socrates said or believed. (Encyclopà ¦dia Britannica). He uses Socrates to express his own ideas as well as those of Socrates. Plato, like any other writer, shapes his writing in such a way that his own point is portrayed. One of Plato’s dialogues, The Apology, is the story—not a direct transcript, but Plato’s rendering—of Socrates’ trial by the state, in which Socrates is the only voice. His accusers are Meletus, a poet, Anytus, a laborer and a politician, and Lycon, an orator. As aforementioned, Socrates is seen as a threat by the state and has a reputation in Athens as a result of his different ways of thinking and his claiming to be the wisest person in Athens. Two parts of the Socratic creed are revealed even before any accusations can be made against Socrates. The oracle in Delphi had told Socrates that he was the wisest (Redfield par. 20e), and Socrates uses this fact in an attempt to defend his reputation.

Confucianism in Chinese and Japanese Accounting Systems free essay sample

In this paper we will discuss how the influence of Confucianism has directly affected both China and Japan in a cultural and economic sense. After a brief discussion of Confucianism and the history of East Asian accounting we will thoroughly examine the consequences of these nations regimes post 2005. We will discuss how these events have changed the Chinese and Japanese accounting systems of today and how Confucianism is the underlying factor in these reforms. The definition of Confucianism Confucianism elaborates on the values of loyalty, filial piety, honesty, benevolence, righteousness, rituals, and truthfulness. This doctrine was developed over 2000 years ago by Confucius, who provided a to guide people for dealing with all types of crisis’s using right moral conduct and the right behaviour in the future (Aiken, 1998). Basically, Confucius provided a framework to identify what is right and glorious, especially for encouraging people continue to achieve their objectives when they face adversity. Also, he suggested that both the rulers and the ruled could establish certain relations in order to decrease adversarial relationships (Gao, Handley-Schachler, 2003). In the theory there is an emphasis on change, which means everything is changing all the time and even people belong to this dynamic process (Tang, 2000). People will interrelate with each other and cannot live alone. Confucius states that the communal welfare is more important than self-interests. Confucianism also emphasises that education plays a significant role in society. It abandons discrimination and also can facilitate the development of society and the growth in the economy (Aiken, 1998). It favours teaching moral behaviours and ethical practice; for instance, common people usually efficiently heed moral examples rather than government’s edicts. However, it can also be true that individuals are influenced by law and edicts, which compels people to only pay attention to legal form. According to People’s Republic of China (2001), competition is a fundamental and important standard in the society. However, competition can be viewed as â€Å"counterproductive† in the East Asia. This is because they believe the most important standard is cooperation. In the western perspective, auditing has violated the main tenet of Confucianism, which is trust. The concept of transparency can justify its auditability by a pragmatic realism. Therefore, Confucianism believes that avarice drives the process of business and the purpose of a merchant, and the accountant is an unworthy occupation, especially for the senior. Implications of Confucianism for East Asian accounting According to News Release (2001), the implications of Confucianism results in the accounting system tending to focus on structure and form. This deals with the conformity of traditional practices rather than innovative procedures. Therefore, people adhere to traditions and century long rituals. Confucianism leads people to loyalty to nation, family, friends, and filial piety, which can bring the relationship of nepotism. Nepotism refers to the secrecy of accountants. In the doctrine of means from Confucius emphasizes of the concept of moderation. This means that choosing a middle approach can be taken to deal with uncertainty situations. The pathway has been manifested in accounting in terms of more extensive risks disclosure in the published annual report (Aiken, 1998). In East Asian accounting, it also follows the doctrine of means. Based on conservatism, they usually defer gains until it is clearly realisable. This method is a crude way for dealing with downside risk and illustrating losses soon. Another approach which widely utilise in East Asian countries is income smoothing in order to cope with uncertainties in accounting (People’s Republic of China, 2001). This method stabilizes earnings which is general involved in tempering the peaks and valleys to make stable. It usually occurs in the performance of income measurements. Both approaches can be considered as a long-term performance, which is involved in Confucianism. The suggestion of full disclosure of Chinese and Japanese financial report seems to attribute to the concepts of honesty and truthfulness in the Confucianism. Unfortunately, honesty and truthfulness does not occur in either country. In fact, they do not really accept the economic substance in their accounting systems. They traditionally adhere to the pattern of legal form. In the accounting report, they usually ignore the valuations of fair market. Instead, they focus on the historical costs. However, substance over form is used when there is new accounting issued in China. Additionally there is a hierarchical order, which means that people must consider relations, such as family finances and business transactions exist in Chinese society (Tang, 2000). Confucianism ideals mean that there are no accounting principles and no governmental supervising, but it does not exist in those countries. Therefore, there is a low degree of professionalism in society and accountants play a limited role in those countries. Chinese Accounting and Confucianism Chinese accounting has been reformed from the Mixed Market accounting model to the recent accounting model based on increasing international business activities and boosting development of culture, economy and politics during the last decade. Confucianism, which is the main source of Chinese culture includes ideal, personality, ideological concept, sense of worth and social psychology, has a great influence on different characters of accounting. The reform of Chinese accounting Understanding how Chinese accounting has changed in previous periods will benefit the researching of the relationships between Confucianism and accounting. History shows that Chinese accounting and auditing had emerged six thousand years ago and had the most advanced system in the world. Researchers even found calculations and records noted on wood (Lu W Aiken M 2003, p. 1). In the ancient periods, Chinese accounting had low development due to governments not paying attention or supporting research in accounting and the society. The government did not regard accounting and accountants as parts of a professional activity (Lu W Aiken M 2003, p. 1). In recent centuries, China has become the second largest destination of investment in the world, however greater annual accounting and financial reports are needed for foreign investors and creditors to attract more foreign investment. Therefore, the Chinese accounting model, standards and the provision of professional guidelines have been accompanied and facilitated to develop. The current Chinese accounting system is built on a juridical basis and harmonized with other countries. Regardless of basic accounting standard, elements, bookkeeping methods, or the system of financial report, the Chinese accounting harmonized with external accounting principles and that has motivated more potential investors to acquire efficient information through the reading of financial reports. The influence of Confucianism in Chinese accounting . ) The Government People in China have been accustomed to obeying the government because the concept of stratified society which has been deeply instilled in the public. Nowadays, the function of Chinese government is wide and strong which includes legislation, judicature and administration. Authorities gaining strong power from Confucianism leads to the high power distance that public will probably fear, admire and essentially follow decisions from the government. Therefore, the government to a great extent decides the Chinese accounting principles. In the value of duty right right, Confucianism preaches that duty is more important than right. People will be regarded as gentle, moral and honest if they contribute themselves more to society and others. Another crucial view from Confucianism, is profit of collective needs to be considered first. This determines China’s strong government a control over the public. Thus, China’s government has an essential role in making decisions in accounting. 2. ) Accounting Ethics Furthermore, Confucianism emphasizes actuality such as natural regulation and ational logic may have negative effects on accounting ethics. Confucianism supposes that people should believe the life your living rather than ghosts, gods, and death, which has become a part of Chinese principles of behaviour. This evidence suggests that Chinese will not worry about blame by anybody morally, or going to the hell and making gods angry after they breaking the rules. Therefore, operation of Chinese accounting sys tem may have some serious disadvantages because of the faultiness of accounting ethics. 3. ) Conservatism Conservatism is another main characteristic of Confucianism. It affects Chinese accountants that are not willing to cope with the risks or potential losses from the uncertainty in a business environment. This results from the fact that China has changed to a market-oriented economy in recent years. Accounting reforms need to speed up the process of development and start having employees practicing how to deal with risks in order to provide reliable accounting information for both domestic and international investors (Lin J Chen F 1999, p. 33). Japanese Accounting and Confucianism The foundation of Japanese accounting standards is based on Commercial Code, which was come from German Commercial Law (McKinnon, 1986). The Japanese accounting system has been greatly influenced by Confucianism. Areas such as emphasizing long-term financial performance and seeking consistency in keiretsu, has Confucian roots but it has not completely adhered to Confucianism (Bloom, 2003). Japan has continu ously revised the accounting standard since the late 1990’s. This is due to the loopholes and weaknesses of the accounting and auditing system, which has caused a loan crisis in Japan. Meanwhile, with the acceleration of globalization, Japan is facing pressure to keep up with the pace of the international financial requirements and development. The â€Å"big bang† time has come and the financial markets have been reformed (Gordon, 1999). In terms of consistency with Confucianism, Japanese companies emphasize collectivism more than individualism (Bloom, 2003). Keiretsu in Japan reflects what Confucianism emphasizes on â€Å"filial piety†. Keiretsu is a large closely linked business organization where several companies experience close relationship and have effect on a mutual basis (Gordon, 1999). Members in the same group may not only share the same bank and share information, but also comply with the same rules and standards. Moreover, like filial piety emphasizes, members in Keiretsu are expected to seek consistency and ethical behaviour in terms of financial and accounting practice. In Japan, accounting practice tends to be relatively conservative (Bloom et al. , 1994). Confucianism prefer the â€Å"doctrine of the means†, which means moderation. Traditionally, Japanese accounting relied on debt rather than equity, and legal form rather than economics substance to keep balance between risk avoidance and long-term performance. According to â€Å"doctrine of the means†, Japanese tried to find a moderate way to deal with uncertainty and risk, such as smoothing income and accelerated depreciation methods that could make their earnings and external report more stable (Bloom, 2003). Japan has a unique business and regulatory environment, where companies are reluctant to full disclosure of their financial accounting report (Bloom, 2003). This is in contrary to honesty and truthfulness, which is the view of Confucianism. However, Japanese accounting standards have been continuously revised since 1997 due to the grey areas of accounting and auditing system, acceleration of globalization and The Asia Financial Crisis. Firstly, in Japan, institutions, such as banks and no-financial companies have controlled the ownership of company shares of stock, so that accounting information tends to be in favour of internal companies of Keiretsu. In addition, many companies used to hold a big amount of hidden profits to cover losses by selling asset (Hisao, 1999). The weaknesses of accounting standards and the Asian Financial Crisis have contributed to the reform of Japanese financial system. Secondly, as Japan was facing pressure to keep pace with international business development and meet international financial requirement, traditional ways were not suitable any more. As a result, Japanese corporations began to increasingly focus on extensive disclosure of financial report, which is more closely tied to Confucianism. However, some aspects of Japanese accounting do not completely adhered to Confucianism. For example, Confucianism advocates morals and virtue and less governmental control in society, because it is believed that human nature is good and if individuals could conduct ethical behaviour instead of being supervising by government, it would bring harmony to society (Bloom, 2003). However, the reality is the opposite of ways of Confucianism. Japanese government has played an important role in accounting system, and the accounting standards were established by governmental institution rather than an independent, non-governmental organization (Gordon, 1999). Conclusion The focus of this paper has been on Confucian ideas and how it has been applied to East Asian accounting, particularly in China and Japan. Confucianism encourages time honoured principles and traditions and governing the state with virtue and morality instead of rigid laws. An emphasis of long-term orientation is prevalent in Confucian teaching and making short term sacrifices for the benefit on the future. In summary these teachings have a key characteristic of conservatism, which is clearly seen in their accounting methods. Across the world in Western Europe, the same conservative characteristics in accounting can be seen, however these characteristics came about through a following of a legalistic model and rigid laws. Regardless of where you practice accounting, conservatism can lead to income smoothing, historical cost accounting, stockholder’s equity legal reserves, and operating lease accounting because it’s the most cautious way to deal with uncertainty. China and Japan are realizing that they are major players in the international market, but the only way to reach the top is to attract international investments. To do this investors need to feel comfortable with where their money is going, so the move to adopting economic substance over legal form is underway. Overall, neither China nor Japan can confidently conclude that their accounting systems directly correlate with Confucian views because of the significant governmental presence in their accounting systems. However, no one can argue that they don’t have origins in these teaching despite the ever-strong current government control of accountancy.

Innovation and Continuous Improvement for Operational System

Question: Dicsuss about theInnovation and Continuous Improvement for Operational System. Answer: Review performance and sustainability Describing key systems and processes of AC Gilbert Supply chain- The supply chain process used in AC Gilbert is a quality and solidly crafted materials that helped the company to remain popular in the market. The sales team take order from the customers; arrange delivery of materials to the customers with the help of retailers. Operational system- The operational system of AC Gilbert was a systematic approach to designing, planning, purchasing, manufacturing and distribution. The focus was on manufacturing educational toys for children and long-lasting toys for the children. Product/service delivery- The products of AC Gilbert were sold directly to the end users. The sales team received orders from the customers and arrange direct delivery of products to the customers by using transportation medium. Analysing three key systems and process After analysing the key systems and processes it can be seen that the managers of AC Gilbert focus more on interacting with the customers directly. This helped the company to understand the demands and needs of the customers. The new manager of the company developed 50 new toy lines and spends more on packaging the materials. According to Parmenter (2015), one of the main ways to improve the performance of an employee is to analyse and evaluate the performance using performance appraisal methods. Service level agreement between the customers is made directly hence, terms and conditions made with the customers represent the value of the company. Describing ways to monitor performance In order to maintain the performance of the company, it was imperative that AC Gilbert maintained and analysed the profits made per year. From the report it has been seen that the company suffered huge loss in the last few years of its existence (Tibballs, 1999). In this regard, it can be said that the use of benchmarking could have helped the company to gain a competitive advantage over its rivals such as Lego and Mattel. The review strategy that could have been used by the management is the 360 degree appraisal technique. This is effective in order to get the feedback of every employee in the organisation. Analysing variances from plans and targets of the KRAs From the report, it has been seen that up till 1966, the company had witnessed various changes in the activities that are essential for the success of a company. For example, changes in promotional activities helped the company to reach out to its customers. Despite this the sales of the company fell due to lack of ability to meet the expectations of the customers. The change in management saw the loss of many top level managers. The profit fluctuated and every year, the company began to suffer loss (Tibballs, 1999). These situations led to the shutting down of the company in 1967. Discussing trends relevant to the organisation According to Chen Chan (2014), trends in business are important in order to maintain a competitive advantage in the market. In the case of AC Gilbert, prior to 1960, the company had been able to innovate the quality of toys that it manufactured. The reputation of the company was not enough to earn them profits. This resulted in the falling standards of the company. However, the appointment of a new manager also changed the fortunes of the company. The opportunist business decisions made by Jack Wrather helped the company to remain stable in the market. Discussing possible use of advice from specialists Martin, Schiuma Healy (2014) stated that consultation with the internal as well as the external stakeholders can help a company make the right decisions. The specialists that were on board with the working of AC Gilbert could have advised the company to cut down the cost of the prices of the product. This could have helped the company to remain competitive in the market. Consultation with marketing and advertising consultants was also required. Costs incurred from promoting the company using television could have been cut down had the company promoted its product by other sources such as newspaper. Develop options for continuous improvement Developing performance improvement strategy In order to improve the performance of the employees of AC Gilbert in the modern world, it is necessary to delegate tasks to the employees based on the skills. Job satisfaction of the employees is important in order to maintain the efficiency of the workers (Hastings, 2010). Apart from this training and development of employees can increase the skill of the employees. The development of a proper communication model can help the employees and managers maintain communication with one another. Such strategies can be incorporated with the team members along with the managers by conducting meetings. Preparing minute management team briefing The management team can be briefed on the performance improvement strategies. This can be done by conducting a meeting in which the advantages and disadvantages of the strategies can be discussed. Some of the advantages of the strategies include providing employees with the task that suits their ability. This can help in meeting the goals of the organisation (Modarres, Kaminskiy Krivtsov, 2016). Communication can help in discussing every event and decisions that are taken in the organisation. However, on the downside, training and development of employees require time and money. This can prove a loss for the company. Hence, improvement in this department can be applied by providing on-job training. Lead sessions After analysing the possible performance improvement strategies, further options can be discussed with team members. These options need to come from gathering suggestions from the group and create ideas that are unique. For example, the implication of communication method can be done with the help of emails. This can help the employees, as well as the managers, maintain records in the organisation. However, there may be issues with the application of all the strategies. The training and development of the employees require the company to have good finances. Summarising results of the session After the end of the session, it was seen that the groups were divided into segments. One group were in favour of the changes that needed to be made in the organisation. According to Montibeller Winterfeldt (2015), changes in an organisation help in its improvement. Thus, encouraging the employees to change its method of productivity can help in improving the organisation. However, other groups were of the opinion that the traditional method of approaching organisational success is more effective than incorporating the improvement strategies. The manager of the company needs to provide approval for amending the strategy related to training and development. Hence, due to the varied decision provided by the team, the incorporation of the strategies is necessary. Incorporating results of session Korschun Swain (2014) stated that incorporating the results of the session can help AC Gilbert improve the method of performance in the organisation. The only change that was made by the group was to disallow the training of the employees. The training and development of the employees can be done while teaching them the art to manufacture toys and provide the best quality of packaging the products. The incorporation of this method can help the employees gain a first-hand experience of the job. The expectations from the employees can be improved and it can also help in enhancing the skills. However, it is also important for the managers to develop a risk analysis strategy in order to mitigate unseen errors. Developing risk analysis strategy Analysing the possibilities of risk in an organisation is important for every manager to consider (Aven, 2015). This is mainly because of the fact that the risk analysis can help in mitigating any disaster in a company. In the case of AC Gilbert, the risk analysis can be in the form of finance and stability of the employees. The financial stability needs to be such the mangers does not invest in extra production and advertising of the products. In return, it is necessary to focus on ways to motivate the employees by providing monetary and non-monetary incentives for the work done. This can help to retain employees in the organisation. Developing cost-benefit analysis strategy Keeping in mind the possibility of risk that can befall the company in terms of financial stability, it is necessary to develop the cost-effective strategy. Cost-effective strategy helps in marketing a company in terms of providing the cheapest goods and services (Nas, 2016). In the case of AC Gilbert, the company can minimise the cost that is incurred due to excess wastage of materials. These costs can be used for the betterment of the society as well as the organisation. Implement innovative processes Examining process to be implemented According to Mishan (2015), the changes incorporated in an organisation need to be implemented in order to analyse the results. In the case of AC Gilbert, the goal of the production manager is to increase productivity with minimum wastage. They also aim to improve the sustainability of the product by reducing the errors in the production line. The projected cost for the implementation of these strategies is over $2 million. In this regard, the benefits of the implementation of the production line are the faster completion of work. Developing action plans Activities Objectives Measures (KPI) Timeframes Promotional activities Reduce negative impact Implementing changes by motivating employees To improve the efficiency of the employees Identification of success can be done by monitoring the performance daily 2-3 weeks Promotion can be done proving knowledge to the employees regarding the benefits of change The negative impact can be reduced by following systematic change Table 1: Transition (Source: Created by author) Activities Objectives Measures (KPI) Timeframes Promotional activities Reduce negative impact Implement modern communicating devices To improve the relationship between employee and employer Success can be identified by allowing employees make direct communication to the managers 1 week Demonstration regarding meetings can be made about the benefits of communication Proper technical expertise is required to reduce negative impact Table 2: Communication (Source: Created by author) Developing two contingency plans Contingency plans include a backup plan in case the primary strategy of the managers fail in certain ways (Drucker, 2017). In the case of AC Gilbert, the contingency plans include the application of change management theory and providing a benchmark in order to promote the work of other organisations. Examining implementation issues and failures The implementation of the new plans may develop certain issues. These issues include lack of sufficient training of the employees. The new machines that were installed were complicated and as a result longer shifts were required to make them understand the new product. The failure caused due to the implementation of the new process can have a negative impact on the employees. The health of the employees is jeopardised due to unstable working hours. This violates the laws set in the OHS standard (Coates, 2014). Amending action plans and contingency plans In order to address the failures of the implementation, it is necessary that the action plan and the contingency plan need to be changed. The changes applied in these plans include the motivation of the employees. After bringing about major changes in the organisation, it is necessary to motivate the employees, in terms of accepting the changes. It has been seen that due to lack of training, employees are incapable of using the machines. Hence, according to Fayol (2016), training of the employees is a contingency plan that needs to be implemented. Developing a schedule for evaluation Evaluation of the changes and continuous improvement can be done after monitoring the performance every week. This includes the activities that are repeated continuously by the employees. These activities include proper learning of the skills of the employees. The skill and development of the employees need to be incorporated into the learning activities that may help the organisation to be more productivity. In order to analyse the improvement, evaluation needs to be done after every week. Reference Aven, T. (2015).Risk analysis. John Wiley Sons. Chen, A. P., Chan, A. P. (2014). Key performance indicators for measuring construction success.Benchmarking: an international journal,11(2), 203-221. Coates IV, J. C. (2014). Cost-Benefit Analysis of Financial Regulation: Case Studies and Implications.Yale LJ,124, 882. Drucker, P. F. (2017).What Makes an Effective Executive (Harvard Business Review Classics). Harvard Business Review Press. Fayol, H. (2016).General and industrial management. Ravenio Books. Hastings, N. A. (2010). Key performance indicators.Physical asset management, 319-322. Korschun, D., Swain, S. D. (2014). Corporate social responsibility, customer orientation, and the job performance of frontline employees.Journal of Marketing,78(3), 20-37. Martin, B., Schiuma, G., Healy, A. (2014). Intellectual capitaldefining key performance indicators for organizational knowledge assets.Business Process Management Journal,10(5), 551-569. Mishan, E. J. (2015).Elements of Cost-Benefit Analysis (Routledge Revivals). Routledge. Modarres, M., Kaminskiy, M. P., Krivtsov, V. (2016).Reliability engineering and risk analysis: a practical guide. CRC press. Montibeller, G., Winterfeldt, D. (2015). Cognitive and motivational biases in decision and risk analysis.Risk Analysis,35(7), 1230-1251. Nas, T. F. (2016).Cost-benefit analysis: Theory and application. Lexington Books. Parmenter, D. (2015).Key performance indicators: developing, implementing, and using winning KPIs. John Wiley Sons. Tibballs, G., 1999, Business blunders, A. C. Gilbert: Toy Story, Robinson Publishing Ltd, pp. 43.