Classroom Management Essay Example for Free

Classroom Management Essay Classroom rules and procedures shape the learning experience, allowing students to understand what is expected of them and foster a positive learning environment within the classroom. Rules are necessary within the classroom and society in general. The classroom is often times one of the first experiences that students have to teach them about life and expectations as members of society. For this topic, two in classroom activities and the behavioral expectations for these will be examined: the use of learning centers and cooperative learning groups. We will also consider two out of classroom activities and the behavioral expectations associated with these: field trips and assemblies. Finally, we will discuss evaluation methods that can be put in place to determine the level of understanding of behavioral expectations for these situations. For the first in-class activity, learning centers, we will first take into consideration the size of the group. Learning centers are most commonly small group activities consisting of three to four students. Learning centers should be areas in which students can complete simple tasks that support and reinforce material that is being taught in the classroom. Say, for example a class is learning about plant life. The teacher lectures on the topic and has a whole class activity that is to be completed by the end of the week. Learning centers can reinforce this topic across a wide variety of subjects. There could be a writing center in which students are given a topic such as the stages of plant growth. A math center which might include counting seeds or other plant related material and a science center that could outline the stages of plant growth would reinforce material covered in large group instruction. There could be a computer learning center where there might be a matching game, where students match stages of a plant’s life cycle with vocabulary words. Throughout all of these activities, rules of behavior would be of utmost importance. Small group activities such as these learning centers usually have minimal teacher supervision. Here is a situation in which behavioral expectations are crucial. Rules such as stay in your assigned area, complete the assigned task and assist peers in your station would be critical for students to understand. Cooperative learning groups are the second topic that will be covered. This is similar to learning centers in that students would need to assist their peers within the group, stay in their assigned groups and complete the task assigned. However, another important rule might be to complete your individual task assigned. In cooperative learning groups, many times a large topic or task is broken down into individual jobs and these are assigned to each student who researches a particular topic and comes back to the group to inform them of their findings. The first out of class activity we will look at is field trips. Field trips are an exciting part of the learning experience, often times bringing to life what has been taught in the classroom. This is an experience that mandates students understanding specific rules of behavior. First and foremost, is the rule to stay with your group. Students need to understand the importance of staying close to your teacher/other authorized school adult so that they return safely. Another rule would be to behave appropriately as the environment calls. For example, a student would behave very differently visiting a library vs. visiting an arcade. Discussion on the location that the field trip takes place would be crucial. How one should dress, what noise level is appropriate and other topics would need to be explained to students. The next out of class activity is assemblies. An assembly is an activity that requires multiple classrooms and hence, differing age levels of a school to come together. This can be a situation that is ripe for negative behavior. There are many purposes for assemblies including special appearances of community members or other recognized individuals, or award ceremonies or special recognitions. Since most assemblies include the whole school, they tend to include large numbers of people and are often quite noisy. Rules that students would need to know include keeping a moderate noise level, walking in an orderly and appropriate fashion and keeping an eye on the teacher to know when to enter and exit an area. During the assembly ceremony, rules that need to be outlined include being attentive to the speaker and participating, if appropriate. The question arises of how we can accurately gauge a student’s understanding of behavioral expectations. The old adage of practice makes perfect would be appropriate here. For situations such as assemblies or field trips, a teacher could utilize practice sessions, coaching students on appropriate behavior in those situations, even having a mock assembly or similar activity to gauge how well students understand their responsibilities in that environment. The teacher could provide tips and tricks for the students to attend to such as always keep your eye on the speaker, which shows respect for the person giving the presentation. A more tangible method might be a multiple choice test given to the class. Depending on the age level of students, scenarios could be written asking students to circle the appropriate behaviors and cross out inappropriate behaviors. Rules and procedures are a vitally important lesson taught in classrooms. They are usually the building blocks of kids becoming productive members of society.

Personal Plan Proposal | Leadership

Personal Plan Proposal | Leadership Personal development plan for a leadership would be to recognize areas for further development and encourage lifelong learning. It acts as a process of empowerment, self-assessment mentoring, continued renewal, role modeling, positive attributes, networking, and improvement on weaknesses. The proposed plan process describes how leader should lead by having the above mentioned skills to lead affectively. and support to help staff develop their capabilities. I would reinvent as nurse leader who is innovative by possessing the following abilities such as; self-assessment, empowerment, mentor, continued renewal, role modeling, positive attributes, networking and improvement on weaknesses (Bleich Kasiak, 2007). By having these trades will assist in support the staff to develop their capabilities and gain to be an efficient leader. I have never thought of myself as leader but I have been told that I possess the skills. The thought of being a leader sometimes alarms me because of all the stress, headache, which I have heard and seen managers or leaders complaining about their job is never ending. But to be a great leader one must develop these characteristics to lead others which are the followings; Empowerment, delegate and encourage staff members to take responsibility. Mentor, give staff advice, guide, train, coach. Role model, set positive example for others to follow, give advice to develop leadership. Net working, is to maintain a positive relationship with other managers or staff. Self-assessment, of the self as a leader which will help measure the progress overtime. Continued renewal, consider the concerns of staff members and patient care. Positive attribute, as a leader one must possess an important element which is compassion. Improve on weakness, such as time management, multitask (ex. I sometimes pick up where others leave off. Picking up the slack in the workplace). Show how a weakness can be turned into strength. I am happy to be a nurse and l like the way people responds to me when I tell them I am a nurse. Nurse empowerment as both individually and as a profession can be achieved. The fact that nursing has traditionally been thought of as a profession for only women but that has changed more men are nurses now than before (OGrady Mallock, 2003). The nursing profession has changed dramatically. There are so many opportunities for nurses now then before they can be political workers, publicists, journalists, speakers, researchers (Fitzgerald, T., 2000). Weve expanded into so many different avenues. Since I became a nurse has helped me to have the vital critical thinking and decision making skills in doing my patient cares. Studies have been done at national level in recent years have asked nurses what factors supported to their job satisfaction. In general the most important factors reviewed were research on each of the following factors contributed to job satisfaction are the, productivity, burnout, turnover rates, and, empowerment (Fletcher, 2001). Power is demonstrated as much by the attitude that one project as it is by the tasks that one perform. Some self analysis may be in order in terms of the attitude and image that you portray. It is import to act in professional manner but it is also important to look professional. Even dirty shoes and long acrylic nails can give the impression to others that we dont take ourselves very seriously in the regard. Power sometimes comes from others so it may be helpful to make connections. The truth is that sometimes who you know rather than what you know is important. Use the grapevine may or may not be accurate, so also do some investigation on your own. Make these connections for positive reasons and in a careful manner, such as to assist in your professional growth, rather than to win power or take power from someone else. Avoid confrontation, as it rarely helps anyone. Power without respect is hollow. We dont need to see o urselves as victims. We complain to each other about how bad our jobs are and how nursing is not what we thought it would e. It doesnt have to be that way. We can increase our involvement in our workplace whenever possible. We can continue to observe our environment, gather information and contribute whatever we c can to make improvements. We can be a visible presence in the workplace, networking with others and asking questions. We can continue to practice professional ways to communicate our thoughts and needs, but recognize when using power may not be in our best interests or may increase hostility. We owe it to those who will come after us in the nursing profession as well as to ourselves to make an effort to change the degree of authority and power that we have. We can do it? Self awareness is stated as knowing ones internal states, preference resources and intuitions. This is being conscious and being able to connect to our feelings and actions. By accepting and understanding our thoughts and interpretation processes, one will have a clearer picture of what we want to achieve. And this will undoubtedly help in making wise and sound decisions in a personal or professional relationship. Interview: FF is the nurse manager of renal clinic at hospital. She is an R.N. whose leadership position is unique because she also created the program she is in charge of. F.F. had a vision and used her leadership skills to see that vision become a reality. The renal clinic began because there was a need. One of the qualities in an effective leader is the ability to recognize a need and take action to make that need met. F.F. started her nursing career after graduating from west state university by working in various areas and units. While working in these capacities one Dr A.B. approached her on several occasions about the need to have a renal clinic for diabetic patients. These patients population was not being served locally. F.F. would agree with him saying yes, it would be nice to have a renal clinic, and that would be it. Then in that time F.F. needed to care for a sick family member. At the same time the hospital needed a manager and F.F. was filling in as an interim for the inpatient d epartment. This position had a very demanding schedule that included weekends, being on call, and rotating shifts. And the hospital was not recruiting for a manager and what was supposed to be an interim position now did not have a foreseeable end. With a sick family member at home, F.F. needed more flexibility in her work schedule. This was the turning point that spurned F.F. to take action to meet the needs that were before her. The answer to F.F. personal dilemma took the shape of creating a renal clinic. F.F. could see that working in this specialty would give her the family friendly schedule she desired. She took the initiative in making the renal clinic a reality. As it is mentioned in the article of Quantum leadership that those who are not born leaders can acquire the necessary skills, (OGrandy Mallock, 2003). I believe anyone can be a leader by motivation and applying the self to become a leader. As a leader I would like to have a vision of greater good and initiate actions to achieve that vision. In making decisions to attain goals, as a leader I would create change and make that change a past history. In a nurse leadership often times they use personal traits to be beneficially and ethically which will influence others through a process where clinical and organization outcomes are achieved through joint efforts. As a nurse leader I would unite in building a relationship to empower staff or others that would led toward achievement. I like all the other elements of a nurse leader I dont have a less preference. As a follower I would want a leader that has direction that can be trusted, have a vision and hope for the department or organization. The most valuable asset of a leader is honesty and trust. I want a leader that is honest with both his or her staff and the management. Another element that a leader must have is integrity. Once a leader compromises his or her integrity it is lost. That maybe the reason integrity is considered the most admirable trait. Leadership qualities are different for different position but one must be thinking for future scope of improvement, quality and quantity of in conducting business. The ideal leader must have a vision beyond what is here today know where the business is headed and be able to use that vision to move the department forward. I would help my peers to become better by being a great leader that my peers can look up to and depend on. As, a leader I need the ability to lead because there is a certain quality to manage a problem if my followers cant face the problems on their own. This leadership quality is extremely important because if the leaders do not possess some special ability, then there wont be anything that will distinguish him/her from his/her followers. As a leader I would motivate my team mates for good work and maintain healthy environment. And make my first priority is safety for the workers and see that they are not exploited by superiors. These are some of the many ways that I can lead and have followers. Reference Bleich Kasiak, 2007 Fitzgerald, T., (2000), Nurse appeal profession tries new tactics to woo next generation of nurses, posted date January 13, 2000. Retreived on November 13, 2009 from http://www.nurseweek.com/features/00-01/attract.html Ketle, J. L., RN. Factors Affecting Job Satisfaction in the Registered Nurse, University of North Carolina, charlotte, NC. Retreived on Novermber 23, 2009 from http://juns.nursing.arizona.edu/articles/Fall%202002/Kettle.htm#Abstract OGrady, P. Mallack, 2003. Quantum Leadership 2003, article for this course. Bradberry Greaves, 2003 Francis, F., RN. (2009). Indian Health Service Hospital/ACL, Personal interview in October 28, 2009. Fletcher, C. E. (2001, June). Hospital RNs job satisfactions and dissatisfactions. Journal of Nursing Administration, 31(6), 324-31.

The background and role of inventory in accounting

The background and role of inventory in accounting Introduction International accounting standard No.2 (IAS2) Inventory gives the rules which should be followed during the recording and presentation of inventory. Inventory refers to goods which are held by a firm for sale, are in the production process or are materials which will be consumed in the production process or in giving out of services. This standard does not apply to financial instruments and it gives out a guideline on how to measure an asset which is categorized as an inventory, which concept constitute of the cost and at what time an expense occurs and the information that should be disclosed while preparing the financial statements (International Accounting Standards Board, 2008, p.977). History In the year 1974 during the draft of standard, the name was changed to inventories from valuation and presentation of Inventories in the Context of the Historical Cost System the first draft was affected on 1st of January in the year 1995 and this was 21 years after the first draft exposure. On 18th of December 2003, the standard was revised and took effect as from the strart of January 2005. In the year 2003, there was a revised IAS 2 whereby different cost formulas for inventories were incorporated into the standard. These were superseded from SIC 1 on consistency. On December 1997, SIC 1 was issued and was effective as from 1st January 1999. sic 1 required that that the same cost formula was to be used for inventories with the same characteristics under IAS 2.21 AND IAS 2.23. in that case, different methods may be used where inventory items were different from other groups (International Accounting Standards Board, 2008, p.978). SIC stands for Standing International Committee (SIC), and it was renamed to International Financial Reporting Issues Committee (IFRIC). some of the issues in SIC were not added in IFRICs Agenda. This are as follows: IAS 2 Cash Discounts The question was whether cash discounts received should be subtracted from the cost of goods purchased. A decision was made in august of the year t 2002 that they should not be added. The reason given by IFRIC was that paragraph 8 of IAS 2 provided enough guidance and thus it was not necessary to publish on the interpretation on the issue. IAS 2 Consumption of inventories by service organizations The problem was on how to treat net realizable value when the inventory is consumed as part of the service rendered. A decision was made in the march of 2004 that it should not be added. It was noted that it existed for commercial bodies. It was thus concluded that the matter involved the recoverability of an asset which did not have a direct cash flow. IAS 2 Discounts and rebates In this part, three questions were considered, first, should the discount received for prompt payment of invoice be reduced from the cost of the inventories or seen as financing income? Second, should all other rebates be reduced from the cost of inventories or treat some of them as revenue or reduction in promotional expenses, lastly, if volume rebates should be given a recognition only when threshold volumes are achieved. The decision arrived at on November 2004 was not to add. Objective of IAS 2 IAS 2 has the objective of of prescribing how inventories should be treated in accounting. It provides a guideline on how to look for the cost of inventories and how to recognize an expense including any depreciation to net realizable value. It provides the formulas that should be used to assign costs to inventories. The conclusion is that, inventories should be measured at the lower between net realizable value and cost (Nikolai, Bazley, And Jones, 2009, p.80). Net realizable value refers to the estimated selling price in the course of normal business less the costs estimate for completing and the estimated costs required to finish the selling activity. The cost of inventory on the other hand shall comprise of all the costs of purchase, conversion in addition to other costs which are incurred in making the conditions to be in their present condition and into their present location. The standards require that the first in first out method is used in assigning the cost of inventories or the weighted average method. The same cost formula should be used by a firm for all similar stock and stock that has the same use to the firm. Where the inventories might have different use or are of different nature, different cost formulas can be used (Nikolai, Bazley, And Jones, 2009, p.80). Where inventory is sold, the expenses incurred during the sale of the inventory shall be seen as an expense in that period when the expense occurred. Amount realized from any reversal of a write-down in inventories coming up from a rise in net realizable value shall be treated as a reduction in amount of inventories recognized as an expense in the time or period when that reversal took place. Rationale The rationale for IAS 2 is to ensure that accounting for inventories is done in a manner which leads to the representation of the true value of the available inventory. It ensures that frequent research is done on how to present inventory in the financial statements. Measurement, presentation and disclosure details There are several items which need to be disclosed in the financial statements concerning inventory. One of the items that need to be disclosed includes the accounting policies that were adopted while giving value to the inventories. This includes the formula used to value the stock. In other words, the financial report should state whether first-in, first-out method was used or weighted average method was used. Secondly, the reports should show the total carrying amount for the inventories and they should be put into a classification which the entity feels fit. Thirdly, the carrying amount for the inventories that may be accounted for basing on their reasonable value minus the sale costs should also be clearly shown by the financial statement. The fourth thing that should be disclosed is the level of inventories recognized as an expense in that certain period. Following this, the level of inventory write-downs which might have been seen as an expense in the financial period should be shown. After this, the level of reversals for the previous value write-downs which may have been achieved as a reduction in the amount of the expense on account of the periods inventories. The activities which led to reversal should also be listed and finally, the carrying amount of inventories used as security for debt payment should also be shown (Barry and Eva, 2008, p.27). Comparison with US GAAP (inventory) As mentioned, IAS is an initioal for International Accounting Standards and it represents a set of accounting standards which are set by the international Accounting standards committee (IASC) which is in London, England. IASC has several bodies with the main one being the international Accounting Standards Board (IASB). IASB is responsible for setting standards for IASC. On the other hand, GAAP is an acronomy for Generally Accepted Accounting Principles. IASC is not responsible for setting GAAP and it thus does not have any legal authority over it. IASC can be thus be seen as an influential body which makes accounting rules. Many people listen to what IASB and IASC say on accounting matters (Barry, Nach, and Bragg, 2009, p.1337). When an accounting rule is set by IASB, several countries consider the rule and adopt it into its accounting system. The rules thus will eventually influence of what each country adopts as its GAAP. To understand what GAAP is better, we can say that it is a set of rules which accountants follow in their countries as each country has its own GAAP. There are however not much differences in GAAP between countries although their interpretations may vary between different countries. In the United States, there is the Financial Accounting Standards Board (FASB), and this make up the rules which eventually become GAAP for the country. Example from annual reports An example of an annual report which shows the usage of IAS 2 inventory is shown in the appendix. The report shows the consolidated financial statements for Prestige Brands Holdings, Inc. which is a distributor and marketer of brand name through the counter drug, personal and household products which are sold through Canada, U.S. and other international markets. Discussion In the consolidated financial statements for the mentioned company, the first requirement for the IAS 2 has been met whereby the accounting policy that was used has been mentioned The reports states that the inventories have been stated at the lower of between the fair value and cost. The report has gone further to mention that the first-in, first-out method was used in valuing the inventory. The reports have explained that the company provides allowance for the goods which are slow moving and inventory which has become obsolete through the reduction of inventory for fall in value due to the obsolescence of products, damage and any other issues which might be affecting the marketability, equal to the difference that might exists between the cost of the inventory and its market value. Another thing that the report discloses is the factors which have been utilized in the determination of estimated market value and they include; current sales data and historical return rates, the estimates for demand in future, the competitive pricing pressures, introduction of new production, expiration dates of products and obsolescence of components and packaging.

Impressions of My Antonia :: My Antonia Essays

Impressions of My Antonia My Antonia has been called nostalgic and elegiac because it celebrates the past. The inscription on the title page of My Antonia is a quotation from Virgil: "Optima dies... prima fugit." This sentence, meaning "the best days are first to flee", helps incorporate all the elements of the novel I would like to discuss. It not only makes clear that Willa Cather will deal with memories of a glorious past, but also allows suitable basis to show how nature can change and affect a relationship. It also hints at the Hellenic, to a large extent pastoral tone the novel will be set in. A pastoral work retreats to an ideal rural setting. Jim Burden not only goes back to the prairie, but more importantly, he retreats to the innocent days of his very first memories. While this reflects on the focus of the paper, I will use two characters, Jim and Antonia, to illustrate these issues, and show why they make this book such a delightful work of art. My Antonia is told from the point of view of Willa Cather's fictional friend, Jim Burden. He writes in the first person, and his use of the pronoun "I" makes you feel his personal involvement. The point of view is immediate and subjective. Looking back on his memories, he knows what is eventually going to happen to the characters. He persuades you to sympathize with all of them. His perception, being broad and persuasive, sets the tone for the whole book. What is the purpose of having the story told by Jim Burden thirty years later? From that perspective he can present with great clarity and tenderness the highlights of his memories. A man of the world, he is reinvestigating his values. Jim Burden sets down everything the name of Antonia brings back to him. Antonia represents to him the most fundamental, traditional way to lead one's life, including the virtues of hard work, charity, love, optimism, pride, and sympathy with nature. The prairie makes one think of the forces of nature--immense, cyclical, and unpredictable. When Jim Burden arrives on his grandparents' farms, he is awed by the sight of "nothing but land." His parents are both

Reservoir Dogs... :: Movie Film Reservoir Dogs Essays

Reservoir Dogs... The first time I saw Reservoir Dogs I knew it was something different (I didn?t see any Tarantino?s films before). It was the first time I payed more attention to the characters dialogue than to the visual appearance of the film itself The dialogues in Tarantino?s films are its more powerful resource. They both tells the story and sets the mood for it. I remember I was reading Stephen King?s ?The Dead Zone? when I got hold of Tarantino?s screenplay for Reservoir Dogs. I left Stephen King for a while and read the screenplay in one sitting (I didn?t get much sleep that night). I got so carried away I couldn?t stop until Mr White died ?blown out of frame, leaving it empty?. It was brilliant. For me there is always an overlap between comics and film. Before a film is shot, most of the time a storyboard is done to show the cameras? angles and perspectives of the shot. I just see a storyboard like a comicbook with equal sized panels and more (or less) depending on what you want to show in-between key panels for the story (that?s the reason why so many comic artists sometimes are hired for storyboarding). Telling a story is the main aim for films and comicbooks . In films, the director (in comics is the penciller) is in charge of how the story is told. I will analyse some of Tarantino?s influences in Reservoir Dogs and his trademarks (he?s got such a distinctive style in directing, that you can just tell a film is made by him by just watching a couple of scenes of any movie he has made). I thought it may be interesting to include a chapter in this essay paying special attention to comicbooks that influenced Tarantino?s films such as ?Fantastic Four?(in reservoir Dogs Mr Orange is influenced by the Thing) and ~?Si1ver Surfer? (Tarantino included this character in some of the dialogue in ?Crimson Tide). But then I thought ?Tarantino references the Bible in Jules dialogue in Pulp Fiction?. I did a comicbook about the Bible when I was doing my Foundation Course in MAD (Kent Institute of Art & Design). Violence, sex and betrayal are themes that appear in Tarantino?s films as well as in some of the comics I?ve done. I thought I?ll give a chapter to talk about it.

Response To Beijing Games Book

The field of sports has definitely gained an unquestionable significance and obvious implications among people and within societies. Such relevant characteristics concerning the sports discipline have resulted in making it as an important topic to be presented in a literary work. This is because facts and stories about sports are essential to be discussed in order for its underlying principles and messages to be learned and ultimately realized by the public.Sports field in today’s contemporary setting has achieved an apparent prominence. The said fame is attributed to the success of the quintessential sports event – the Olympics.The advent and emergence of the Olympics have paved the way for recognition of various kinds of sports, their respective players or athletes and most importantly, the acknowledgement of the host countries where the said sports occasion is held every four years. The purpose, essence and valuable effects of Olympics to its host nation were what Su san Brownell (2008) effectively and successfully exemplified in her book â€Å"Beijing Games: What the Olympics Mean to China. † The Brownell material provided the public with clear insight about the meaning and effects of the 2008 summer Olympics to China.In the book, the author attained her goals and the narrative’s worth when they efficiently imparted to the readers the importance of hosting the Olympic Games to the country of China. In doing so, the â€Å"Beijing Games† book revealed that the meaning of Olympics to China lies on the reality that Olympics as Western civilization component can, in fact, possibly occur and affect the Far East culture. The attempt of Brownell and her book to emphasize the triumphant connection that transpired between Olympics and China led to the recognition of the beneficial impact of Olympic Games to China as well as the nation’s worldwide influence.The book therefore served as a very inspiring and awakening literary wo rk where the effect and how Olympics change its host country as well as how China impacted and altered the Olympic were eventually realized. Written by Brownell months before the 2008 summer Olympic Games in Beijing, the book â€Å"Beijing Games† is evidently topical to China in showing the nation as one of the powerful and influential countries in Asia or the Far East part of the world.In general, the work acted as defender of the history and sports background of China as well as its political structure. This was carried out by the book with its specific criticism against the Western culture’s manner of interpreting and performing the Olympics (Brownell, 2008). â€Å"Beijing Games’ was not purely sports-oriented as several historical, political and social facts and events relating to China were discussed such as the 1989 Tiananmen Square tragic incident.Hence, in organizing the book, the author made seven chapters that talked about a number of issues. These in clude the disparities between the respective historical encounters with Olympic sports or the physical endeavors of China and the rest of Western countries (Brownell, 2008). The book also presented how Chinese regarded their affiliation with the International Olympic Committee or IOC, the coverage made by Western media concerning China as a nation and its sports.Foremost these topics, the Brownell book is to be significantly noted by its intriguing yet powerful presentation on whether Beijing is destined to change the Olympic’s history and nature or vice versa (Brownell, 2008). In order to understand and appreciate better the Beijing Games book, it is empirically essential to analyze how the material appeared and considered by the readers. Additionally, it is valuable to react to the book by discussing both its main and weak points. In responding to the book, the general concepts which pertain to China and the Olympics are first to be evaluated.On the whole, the book is to be commended for its efforts at disclosing the ability of the Far East civilization to hold a global sports event such as the Olympics thereby making people realize that the quintessential sports activity should not be made exclusive to Western countries. Since China embarked on what seemed like a remarkable sports undertaking, the book asserted that it is but just practical to praise and commend the country for its firm principle and practice of bringing Olympics to the other side of the world.Due to its emphasis on the capability of China, the book is to be equally acclaimed because the author has successfully disputed a misleading and incorrect notion about the sports history and background in China. The book then did well in making the world recognize that Beijing aspiration to host the 2008 summer Olympics is attributed to an enormous desire to overcome a lasting wrong impression about China’s inability towards sports or little or none at all connection with the said field .In asserting China’s power and influence in sports, the book’s notable criticism against the Western control of what is projected to be a global sports activity has worked to the advantage of China and the field of sports in general. This is because through the book, the international public was provided with the fact that the country has, in fact, rich and original sports background or nature.Based from the efforts of the author or the book, various political and social concerns that prevented sports from flourishing in China were presented, all aimed at ending the many forms of discriminations and misrepresentation on the function of Olympics sports in China and the apparent neglect done by Western cultures. Personally, I considered the book to be generally acceptable and commendable. While its organizational presentation appeared to be loosening, its principles and objectives made â€Å"Beijing Games† as one literary material worth reading and referred to ot her sectors of the public aside from sports.This is because the book is supposed to impart important messages or lessons to anyone. That is, the field of sports is a universal discipline which needs to be equally adhered to and uphold by worldwide audience. The realization of the meaning of Olympics to China showed how the book ultimately achieved its very essence and goals. Reference Brownell, S (2008). Beijing Games: What the Olympics Mean to China. New York: Rowman & Littlefield

Management Control in Mnc’s

Control and organizational learning in MNCs: an analysis through the subsidiaries Abstract : For any large complex organization the problem of ensuring its constituent activity in accordance with overall policy and, at the same time adapt to its environment, is a central and continuing concern. Thus, the fundamental question which must be answered is ‘what control mechanism can facilitate the adaptation process in the local market? ’ In multinational corporations (MNCs), the control mechanism, imposed by headquarters, has an objective to integrate the subsidiaries’ activities to the global strategy. However, the presents on the local market necessitates the adaptation to the local environment characteristics. The objective of this paper is to contribute solving the dilemma between control and learning in an MNC. The interaction between control and learning process will be analyzed. The literature study leads us to develop a typology based on two factors: the stage of the learning process (knowledge production and mobilization) and its locus (local or global). The combination of these two factors provides four configurations. The control system produces knowledge, both locally and globally, which can be mobilized by the local or global units. A proposition to resolve our main problem is formulated. The combinations of these four configurations make it possible for an MNC to resolve the dilemma between control and learning. An application of this typology has been carried out by analyzing case studies of MNCs operating in Indonesia. Keywords: control, organizational learning, multinational corporations, local / global 1 Introduction For many companies the process of internationalization strategy leads them to operate in many countries spread over whole continents; they are then confronted with the increasing risks related to uncertainty which rapidly developing countries present (e. g. Argentina in 2001 or Asia in 1997). The MNCs must thus deal with a great number of local heterogeneous situations, fast growth in one, crisis elsewhere, which require local adaptive apacities, but at the same time require the implementation of coordination mechanisms or effective control systems, which do not paralyse initiative and innovation. In order to define the issue of globalization, the question of integration and differentiation can be asked, as was initially developed by Lawrence and Lorsch (1967). The new element which emerges is that of the scale, that of planetary organizations. It is thus a question of answering the centralization / decentralization dilemma which is also described as a local / global dilemma. Beyond the terminologies, this traditionally structural issue has developed in a context where differentiation is at a maximum: national cultures, logistic structures, regulation, local industrial structures and, more generally, multiplicity of specificities. One of them seems worthy of interest to us, the case of a local situation which is characterized by a fundamental crisis. These situations are of particular interest for the researcher: adaptation to major upsets and the decisions taken to respond to these random upsets within a time and space period. This question can also be found in the design of the control mechanisms. Whereas the definition of Anthony (1988) lets us believe that the only purpose of management control is to implement strategy, but the reality is more complex with an explicit role of questioning that strategy (Simons, 1995). Control appears thus not only one factor of order and integration, which fights against entropy and inefficiencies, but also like a vector for learning intended to restore the effectiveness of inadapted local or global strategies. This aspect is even more relevant when the environment is strongly heterogeneous, even more so when it is changing a lot. While taking into consideration that â€Å"the suitability of the control systems to forms of learning which are sought after within the framework of the strategy ensures a certain organizational performance†, we will try to reformulate the traditional integration / differentiation dilemma in terms of control / learning interactions. This movement, this rotation, has the advantage of representing a traditional problem in a more dynamic way. After all, the question of adaptation is not so much a problem of structure as a problem of process. After having specified the subject of our analysis, the MNC, and having outlined the meanings selected of control and organizational learning, we will then describe their possible interactions in order to define an analysis grid. This grid will be tested on French companies located in Indonesia. Control / learning interactions in MNCs The denomination of an MNC covers various realities which all raise such varied problems, in particular as regards integration and differentiation. Between the global specialist which provides a more or less universal model in all the countries of the world and the transnational organization which locates its global processes according to the comparative advantage; there are major differences in terms of goals as well as means. After having assessed the various forms of organization involved in international activities and specified their dynamics, we will develop a framework of analysis of the control / learning interactions in order to propose an analysis grid. The structure of the MNC and its dynamics The diversity of MNCs has led to the proposal of various typologies. The most frequently quoted are those of Bartlett and Ghoshal (1989) which distinguish global, multidomestic and transnational firms, and Heenan and Perlmutter (1979) which identify the ethnocentric, polycentric, geocentric and regiocentric models. These two typologies have some common points, for example, the ethnocentric can be associated with the global firm. The typology of Bartlett and Ghoshal (1989) will be used in preference to that of Heenan and Perlmutter (1979) which is more focused on the personal element. This factor remains the first lever of control but we wanted to focus on the way in which operations are organized, which will induce, inter alia, choices in the field of human resources. The configurations described by Bartlett and Ghoshal are ideal types which are seldom observed (Harzing, 2000). Organizational type Configuration of assets and competences Every MNC is faced with the integration / differentiation issue for two main reasons: †¢ organizations always show differences in relation to the standard described ideals, which lets us believe that differentiation and / or integration processes are still on going; †¢ the adoption of heterogeneous organizations according to function maintains tension between integration and differentiation. There are strong differentiating and integrating tensions within the MNC; they are sometimes reformulated in the form of a centralization / decentralization dilemma. These same tensions are observed in the divisional company; they are at the origin of the appearance of a particular coordination mechanism, management control. The basis of this coordination mechanism is on the one hand the decentralization of responsibility and on the other hand the centralization of information. This observation indicates to us a particularly relevant analysis approach. Whereas the differentiation forces introduce into the organization a form of entropy which requires an additional control effort, the integration forces, initially motivated by the search for economies of scale, pose problems of local adaptation. Therefore, the increased learning capacities are essential in order to benefit from these economies. The idealtypic model of a transnational organization would thus be that of a company which is able to strongly centralize information, but at the same time able to inspire considerable learning faculties within its subsidiaries. An other way to appreciate the differentiation integration link is to analyse the relationship between learning and control. The need for the latter must nourish the former. A larger meaning of control Since its emergence in the 1920s at General Motors and its first definition as suggested by Anthony (1965), management control has always proved delicate to define. Nevertheless, there is a certain consensus around the second definition of Anthony (1988), who stated management control â€Å"as the process by which managers influence other members of the organization to implement the organisation’s strategies†. Analytical vision Synthetic vision The analytical vision leads us to consider control systems as a whole set of control tools or means. The synthetic vision provides varied analysis grids in terms of dimensions, goals or configurations. Whatever the approach adopted, the field of management control appears in the end to be particularly wide: there is a divergence between the organizational practices and the meaning outlined by the majority of the researchers. This is why it appears preferable to use the expressions â€Å"control† or â€Å"organizational control† which cover management control but largely exceed it. By retaining such a definition, it is not a question of defending a hegemonic vision of control but simply of underlining the need for developing a whole set of systems with coherent objectives. This coherence is necessary in order to reach its strategic objectives, which is the main aim of control, but also to induce the essential learning in order to reinforce or to question the strategy. The definition of organizational learning is quite as difficult as that of control. Organizational learning and associated concepts The literature reviews devoted to organizational learning are numerous (Koenig, 1994; Huber, 1991;Levitt and March, 1988; Fiol and Lyles, 1985). Each one proposes an individual analysis of the phenomenon. For Levitt and March (1988), â€Å"organizations learn when they code in routines, which guide the practices, of the lesson of their history†. The definition suggested by Argyris and Schon (1978) is complementary: â€Å"we learn when we detect an error and correct it. An error corresponds to a difference between what we await from an action and what occurs indeed, once the committed action. An error, it is the difference between the intention and the result obtained. We also learn when we obtain for the first time an agreement between the intention and the result†. Although Levitt and March (1988) emphasize the organizational dimension whereas Argyris and Schon insist on the individual dimension, the two reflexions indirectly agree about the recognition of distinct levels of learning. For Levitt and March (1988) referring to the work of Cyert and March (1963, pp. 123-125) and Nelson and Winter (1982, pp. 96-136), the two main categories of routine must be distinguished. In order to characterize these two categories of routines, they can be qualified as static and the dynamic ones. The static routines consist of the simple repetition of former practices whereas the dynamic routines are continually directed towards new learning. This second category is a risky process made of trial and error; these routines enable innovation and thus allow organizations to change. These two categories can be put in parallel with the two levels of learning as described by Argyris and Schon (1978): the single and the double loop learning. The first process, when a dysfunction is noted, aims at correcting it by rehabilitating the practices (single loop). The second process requires the principles which underlie the practices to be reformed in order to correct the noted dysfunction (double loop). Based on the work of Argyris and Schon (1978), Sinkula (1994) proposes a more detailed analysis by retaining seven hierarchical levels ranging from encyclopaedic knowledge (declaratory) to the deutero learning (way of producing new knowledge). Management control, in its most traditional and restrictive meaning, plays a privileged role in the learning process: its aim is to identify the deviances, the variations and to explain them in order to undertake corrective action. But is it a question here of individual or organisational learning? The question is of utmost importance even if the individual learning is the basis of the organizational learning. Learning is thus the production process of knowledge. Having defined the concepts of control and learning, their interactions can now be analyzed. Control / learning interactions The link between control and learning is frequently made (Simons, 1995; Macintosh, 1994) even if systematic analysis are still rare. This is one of the research avenues as identified by Bouquin (1999) which are all the more promising as the reporting system activities are the principal sources of knowledge (Huber 1991). Only Kloot (1997) has thoroughly investigated this interaction, even if particular consideration has to be given to the context of the empirical investigations: two Australian districts. Kloot (1997) associates control systems with phases of the learning process but she concentrates mainly on illustrating the role of control systems in generative learning, which is the only way of facing the changing environment. Control systems as varied as appropriate accounting information, performance evaluation systems or a quality improvement program all appear to enable generative learning. These observations confirm those of Simons (1995): that organizations, in general, have an interactive control system which, through debate and dialogue, must enable the emergence of new ideas and new strategies. Simons (1995, p. 106) evokes double loop learning for the interactive systems whereas the diagnosis control systems do not generate single loop learning. Nevertheless, there is a contradiction between the two approaches. Kloot (1997) identifies within the two districts, multiple control systems which enable a higher level whereas learning according to Simons (1995 ), organizations should only have one interactive system. One can envisage two explanations which are more complementary than exclusive: either the identified learning is not of a higher level, or the districts observed are undergoing a crisis period so that they use all their diagnostic control systems in an interactive way. However, the learning process can not only be limited to the sole acquisition of knowledge. Thus, Huber (1991) described this process through the following phases: acquisition of knowledge, distribution of information, interpretation of information and organisational memory. The interest of this division lies in the variety of locus of these phases. Acquisition can be dispersed or on the contrary concentrated in specific services, distribution can be spontaneous or planned, interpretation specialized or generalized and the memory can be distributed or centralized, thus producing a great number of possible configurations. Without exploring all of them one is able to notice that a control can be carried out with each phase. It thus channels the knowledge production process and in return also mobilizes it. knowledge and control: If control is described as a vector of learning (knowledge production), it should also be noted that, in order to have a global vision of the interactions, control systems also mobilize knowledge. This last point will not be developed1 just like the influence of strategic orientations on the types knowledge produced. It is possible to think that the prospectors, such as they are defined by Miles and Snow (1978), will seek to induce more generative knowledge whereas the defenders will privilege more adaptive learning. According to the strategy, the control systems process different types of data. The control mechanisms thus appear as a privileged means of organisational learning, in particular from the point of view where organisational learning is considered as the transformation of individual knowledge into organisational knowledge. The vision of organisational learning as a process which was developed by Crossan et al. 1999) break the learning up into four phases (intuition, interpretation, integration and institutionalization) and associate them to three observation levels. This enables the transformation conditions to be specified. It is first of all advisable to outline that Crossan et al. are interested in strategic change whereas we are interested in all types of learning or knowledge, fro m the most factual to the most elaborate . To resume again with the terminology suitable for international management, institutionalization can be local as well as global. Incremental learning can also lead to local and global change; the same is true for radical learning. It is in the phases of interpretation and integration that the control systems play a major part in the transformation of individual learning into organisational learning. We will not talk about the intuition phase which is basically individual, or the institutionalization phase which consists of using produced knowledge2. During the interpretation phase, the individual, through language, names things and starts to explain what was only feelings, foreboding or sensations. When interpretation moves from the individual to the group, it becomes integration. It is through the permanent exchanges between the members of a community and through shared practices that shared interpretations or the collective conscience develop. The financial indicators illustrate this process. The operations managers generally start by interpreting only the consequences of his actions (intuition followed interpretation). Analysis grid proposal The analysis of control/organisational learning interactions reveals two phases of the same process: knowledge production and mobilization. Vis-a-vis the great diversity of knowledge produced, as illustrated by the typology of Sinkula (1994), it is essential to specify the range the learning. In the case of the MNC, the characterisation of the scope of the learning can be made by analysing the learning locus. Does it relate to a local or global scale? Does it occur in an operational unit or in a central body? By associating the process phase (production / mobilization) and its localization (local / global), four cases thus appear. They correspond to four major types of interaction, which bring out four forms of learning induced by the control tools. The terminology adopted in this typology is more than metaphorical: Knowledge mobilization Global Box 1: The media model ERP, CRM and SCM The integration of information systems enables global knowledge to be produced and circulated, erasing any local specificities, which will be mobilized in the same way. Knowledge is mediatized by technology. Box 2: The initiatory model Studies carried out by head office Studies carried out by head office (global production) are circulated to all the subsidiaries. Each one interprets them to its own local situation. Global knowledge is adapted. Knowledge production by the control system Local Box 3: The evangelist model Identification of best practices The development process of a product used by a subsidiary (local production) is used by all subsidiaries (global mobilization). The best practice, once identified, will be the good word spread through out the organization. Box 4: The epidemic model Benchmarking Exchanges between subsidiary managers, within a benchmarking process, could mean that a locally eveloped practice could be used elsewhere, but always in a local context. Contagious circulation could be more or less widespread. Analysis grid for control/ learning interactions Let us describe these four situations by means of some examples. During a monthly meeting between a manager and his subordinates, a performance follow-up system makes it possible to identify an interesting management practice (local production). This knowledge can be mobilized locally through interpersonal exchanges (box 4, benchmarking being another illustration) or globally if the practice is formalized and circulated throughout the organization (box 3, the ideas box is another example). By processing information from databases, an analyst based at head office will be able to identify a good practice (global production). If these conclusions lead to the formalization of a new management process, the mobilization will be global (box 1, example of a new procedure). If its conclusions are merely available, only the interested people will interpret them and use them freely; the mobilization will be local (box 2). To emphasize the link between the place where the knowledge is produced and that of its mobilization gives the control systems a logistical viewpoint, how then does the control reach its targets? Learning in general, is not limited to the production of knowledge; it is also a way of transmitting that knowledge. The substance of our typology can be found in this dual observation. The â€Å"controlled learning† can thus be defined as the effort made when applying the resulting knowledge and therefore intended to make organisational control effective. The four highlighted forms address this problem very precisely. The media model is also that of the mass media (corporate communication) as well as that of individualized media. It is also that of propaganda, of Utopia which makes us think that a small group can produce a single mental framework, circulated by means of communication technology, thus mediatizing the message. The initiatory model is characterized by two attributes: it can be secret but more often discrete and specific to the person addressed. Discretion guarantees its specificity. In this model, the head office which produces knowledge circulates in a general and ritualized way, by adapting its application to local situations. The main aim of ritualization is to obtain commitment from the receiver. The evangelist model is based on the gospel truth, which solves the problem of circulating a general message by a minority or marginal employee of a message with universal vocation. In extreme cases, one could speak about prophecy. At the heart of the evangelist model one can find the problem of conversion. Finally the epidemiologic model corresponds to a kind of organized anarchy, a network model, without any center or aim, is built through a dynamic of individuals and thoughts. Is there an ideal type? Are some types more adapted than others to certain situations? At this stage of the analysis it is still difficult to decide. It is probably the combination of these four types of mechanism which increases the chances of succeeding internationally by exceeding the local/global or integration/differentiation dilemma. The purpose of empirical study is to further appreciate the relevance of this analysis grid by seeing it in action. Methodology The complexity of the phenomena studied as well as the exploratory character of this research justify the choice of a qualitative method. One must defend the right level of analysis. By asking the classical question concerning the link between differentiation and integration or, in a more dynamic way, the interactions between control systems and learning process, the favoured observation point is the subsidiary. From a strategic point of view, the question is not so much that of choosing a structure than that of the capacity of managing in a way which is adapted to each local unit. These factors are enough to justify the level of analysis but do not take into account the interest of the case which we are studying with the precise aim of testing our analysis grid. It was necessary to find a critical situation in which the need for adaptation was increased by the specific nature and dramatization of local conditions. Indonesia was very recently one of those environments which best met our methodological requirements. The contingencies enabled a multiple yet quite informed examination. These contingencies have their limits, they bare subjectivity. We will have controlled them through different circuits. The managers of six subsidiaries of the largest French groups setup in Indonesia were met by the members of a bicultural research team made up of two Indonesian and two French researchers. In all cases one of the team members spoke the mother tongue of the managers. We met other local members of staff who provided us which additional information. The interviews lasted between 2 to 4 hours. In five cases out of six, more than two interviews were carried out. An information retrieval made it possible for us to prepare and complete the information collected. In all cases, the interviews took place on site, and were accompanied by site visits. They were supplemented by other meetings at the Franco-Indonesian Chamber of Commerce and Industry, within the economic development department and from among other Indonesian colleagues and specialists. Indonesia is the fourth most populated country in the world with 220 million inhabitants. The country began to climb out of the 1997 crisis which affected the all of South-East Asia. Although it is very rich in natural resources (oil, natural gas, tin†¦ ) and very vast (1. 8 million square kilometres), in 2002 the primary sector only represented 17% of the GDP as compared with 44% the secondary sector and 39% for the tertiary sector. The year 2002 is the period of study, i. e. during the period immediately after the fall of Suharto, after the social, political and economic shock. This was a period during which the companies interviewed had no clear general direction. The interviews carried out were general. They concerned three main topics: the description of the Indonesian subsidiary, the manager experience and the relations with the group. During these meetings, we gave greater importance to the facts while being very conscious of the limits of such an approach: the crisis situation encouraged the managers to rethink the facts or modify their interpretation in order find some sort of coherence. We sought to identify the actions and the reasons which caused them. The actions seemed to us to be more important than the mental framework. The limits of this test lie in the difficulty of separating the actions from their intentions. Complex coordination mechanisms Given the impact of the strategic orientations on the types of learning, the six cases were split into three groups which are characterized by the combination of two criteria: the degree of the firm’s involvement in Indonesia, and the level of centralized or decentralized control. The degree of involvement is characterized by the level of the investment and assets; the centralized nature can be evaluated by the number of expatriates, the share of the capital controlled and the reporting characteristics. This classification is more down to the researchers than the application of strict criteria. It outlines an analysis in terms of strategic groups, from the nature of the criteria used, but also in the way they describe of homogeneous configurations. This aspect will not be developed. This split only has a methodological aim: to compare control and learning systems by partially controlling the data through the strategies which generate them. The first two companies which correspond to the first group, are characterized by (1) minimal involvement, the following two (2) through a relative immersion in the culture and the economy of the country linked to a large-scale involvement and by the autonomy given to the local unit, and (3) global piloting is the last involvement strategy identified, as it implies a large-scale investment, but with global piloting. Let us remember that all the companies observed are in a similar situation: they are confronted by a country with an attractive market but whose political uncertainties induce risks which strongly influence the entry strategies. Minimal involvement The potential of the Indonesian market is arousing a lot of interest. The first to enter this market could take a decisive lead. Any lost time could only be made up for by paying the full price later on; the preemption market strategy is thus a reasonable one. However, all the companies do not have the necessary financial resources to tap the market or wish to reduce the risk; they thus minimize their investments, while ensuring a presence on the market. Two cases corresponding to this situation were studied. The way in which involvement is minimized is very different in both cases: an alliance in the first case and a commercial presence in the second case. The common point between these two cases is that the local entity is used as place for learning, for experimentation and for observation. One could wonder whether the law rate of involvement does not simply reflect the intention to learn. Giving up immediate profits is the corollary of the hope of substantial profits in the medium/long term. EXAMPLE: PT Bank BNP Paribas Indonesia began its operations in Indonesia in November 1989 under the name of PT Bank BNP Lippo Indonesia. This was a joint venture between the BNP group and the Lippo Indonesia group, one of largest Indonesian conglomerates. Up until February 2000, the distribution of the capital was split between the BNP group with 70% and Indonesian partner with 30%. In October 2000, following the merger between BNP and Paribas, this joint venture became Pt. BNP Paribas Indonesia. For the Lippo Group, the co-operation with BNP Paribas was the result of its strategic development plan in the financial business through an alliance with an organization of worldwide reputation. However, the drop in business after the 1997 crisis led BNP Paribas to increase its share to 100%. PT BNP Paribas Indonesia provides corporate banking services for large Indonesia companies and MNCs. That means that BNP Paribas does not have a retail activity on the Indonesian market, which would be very heavy in terms of investment. The presence of BNP Paribas in Indonesia can be justified by its will to accompany its traditional clients, the MNCs, on the majority of their markets. It is also a question of eing present on a market which could experience strong growth. Thus, BNP Paribas is preceding its clients when they decide to enter the Indonesian market. The weak presence of the competition frequently puts BNP Paribas in a position of being the only key player, hich enables it to demonstrate its know-how and which can help it to grow on other markets. The interest of this strategy is further intensified by the fact that BNP Paribas represents other banks in Indonesia. The manager of the subsidiary carries out the daily management operations. The strategic decisions are taken after consultation with the regional office based in Singapore. Many operations are carried out using the regional SOP (standard operation procedure) or logistics platforms. As with every corporate bank, PT. BNP Paribas Indonesia uses strict procedures in terms of credit granting. For these decisions, the senior banker who is located in Paris or New York plays a determining role; he ensures the follow-up of major worldwide account portfolio. In other words, the manager of the Indonesian subsidiary is the nterface with the client (large Indonesian companies or MNC subsidiaries) but also with the market to make the regional office aware of business opportunities. Immersion Whereas the two preceding case is characterized by a will to minimize investment in Indonesia, the following case can be distinguished by the amount of heavy investment. From these two cases, it is articularly hard to generalize, but the local managers appeared to us to be very receptive to the local culture. The two managers interviewed have few contacts with the French expatriate community This situation is also the result of the plant location of these groups which are not present in the center of the Indonesian capital, but rather symbolic located on industrial parks in the suburbs of this large city. Another common point, lies in the large amount of autonomy in decision making and action taking at the subsidiary. The control mechanisms which have been developed are particularly complex; they illustrate perfectly the local / global dilemma. 4 Case n °3 : Aqua, a subsidiary of Danone This agro-food company has invested heavily in Indonesia by taking a majority share in a family company with more than 7. 000 employees. The family was unable to finance its large industrial investment projects. However, the transition was carried out carefully, over several years, with the objective of completely taking over the Indonesian company. The local manager shows the group culture: after 4 months of presence, he speaks to its teams in ndonesian. The manager is the only expatriate; the other managers are Indonesian and mainly trained in the United States or in Australia. The company also benefits from support functions in finance, marketing and human resources, called â€Å"task forces†, all based in Singapore. Every month, one of these teams plays a consulting role. As concerns technology, the local managers are kept directly informed; indeed, the law wage costs bring about very different problems from those encountered elsewhere. Generally speaking, there are few procedures. The group values are internalised, except communication which has to meet the group’s standards. Besides the geographic mobility of the few foreign managers, training is one of the main vehicles for spreading culture. This is only â€Å"in-house training† according to their specificity, which is organized in Asia or in Paris. One is tempted to conclude that control is based on values, ways of thinking, enabling the company to adapt locally with complete freedom. It can be noted that the Singapore regional coordination ensures the group’s presence even if it is only temporary, minimal and specific. The subsidiary is responsible for its financial performance, but the group influences the marketing methods, technologies and finance through a close but discrete piloting. Global piloting The last two subsidiaries studied have one main feature: they both â€Å"undergo† strict control from their head offices. The difference being from the two previous cases is that these companies are based in the Jakarta business district, completely immersed in a cosmopolitan culture. They are characterized by the large presence of expatriates and various and numerous contacts with the Parisian headquarters. Case synthesis and discussion The observations carried out reveal three recurring factors: the presence of French expatriates, the existence of an intermediary level between the parent company and the Indonesian subsidiary and the misuse of the joint venture. The French expatriate manager often represents the first lever of control. This observation must however be balanced: there are other mechanisms highlighted in the case presentations and there is also bias in the case selection. The French expatriate manager is happy to share his experience which, for the researcher, facilitates the exchanges a lot. It is a means for them to break with a certain form of nsulation. However, when reading the directory of French companies located in Indonesia, one can see that usually the manager is French. The proposed theoretical framework was based on the local / global distinction whereas the reality appears to be more complex with the existence of a quasi-systematic regional direction. A buffer seems necessary either to apply decisions or to support local initiatives. The Asian office is often located in ingapore or Bangkok but sometimes in Paris. The office generally has few means; it is a country manager who frequently carries out this coordination role. The analysis of the role of this level would in itself be a research subject. Finally, the joint venture is often presented as a privileged way to enter an unknown market. This type of governance would make it possible to spread the risk and take advantage of the local partner’s market knowledge. This is what we observed for only one of our six cases. In the other cases, the co-operation is only an administrative constraint which should imperatively be respected in order to obtain authorization to invest in Indonesia. One of the limits of this type of organization is that it makes us believe that development opportunities can only be seized with a minimum of involvement hereas a strong implication is essential to overcome the real cultural barriers. For example, how can one imagine working with a partner who always says â€Å"yes† or more precisely never dares to say â€Å"no†? Having raised these recurrent facts, it is now interesting to present a synthesis of the control mechanisms observed by classifying them according to the proposed a nalysis grid A first striking fact is the difficulty to observe mechanisms enabling the global circulation of local learning, except in the case global piloting strategies (case 5 and 6, L’Oreal and Total). The fact that these mechanisms are not emphasized does not mean that they do not exist. The two cases are in particular engineers who go back to France presumably with bags of local knowledge thus contributing without doubt to the constitution of a more global knowledge. In the other case, his type of knowledge is circulated through interaction between the local manager and his international business manager in Paris. In both cases, one can witness the role of a local information agent. The similarity between the two cases is to be found in the media learning models which move from the center to the periphery and which make up a form of group culture, including sophisticated reporting systems, as well as a specialized structure for international business. The tools which make it possible to produce and mobilize global knowledge (box 1), in accordance with the global corporate model, are mainly not that suprising: it concerns information systems and communication strategy. When products need to be adapted to a market, apart from communication, R&D centralization is a powerful control lever. An original tool has been identified with the case of the senior banker who can make us think of operational form of matrix structure. For the two global piloting cases (L’Oreal and Total) one can see the emergence of a configuration which is based on linking a media learning model (where the center lights up intensely the whole of its empire) and of an evangelist model, limited in range, which would seem to balance the other model. At this stage of the research, one could formulate the idea of a relation between these two models: the first would arouse the second, the latter being finally the control of the control. If the amount of investment justifies uniform knowledge, the weaknesses of the imperial model could be corrected by inoculation in the center of the organization coming from the periphery and brought about by the channel of conviction and personal experience from among the expatriate executives who were then repatriated. One observed the tools enabling organizations to capitalize from learning which is only produced and mobilized locally (box 4, the epidemic model). That mainly concerns cases 1 and 2 (Sanofi and BNP Paribas). It can be explained by the careful strategies of these firms and their limited involvement. The subsidiaries would be laboratories where one tries to adapt and control the local conditions for a possible expansion on a regional level. There is therefore a balance between the epidemic model and the media model which takes on the form of centralizing some knowledge which is mainly related to the technology of the product or service. This learning configuration thus enable a certain acclimatization, if possible, of a core competence and letting local learning processes adapt them. It has been noted that some tools producing global knowledge which will be differently mobilized from one country to an other: training, international experts and tasks forces (which only have an advisory role and distinguishing them from the senior banker). At first sight, we could have thought that these tools would not be widespread; that is not the case. Some of the tools observed are used in different ways. This is the case with corporate culture (box 1 or 2) or expatriates (box 1 or 4). A strong culture can lead to homogeneous behaviour at a global level (Total). However, when the respect for and the adaptation to local cultures are key values (Danone and Air Liquide), the culture brings about different behaviour according to the context. These two last cases are characterized by an initiatory learning model which is based on important information, expertise and training, but leaves the subsidiaries with a strong amount of autonomy. These companies core competences (technology, brand, markets knowledge†¦) could be circulated gently and unintentionally with support from the regional offices as concerns the cultural implications. This is backed up by a second occurrence: the need to adapt locally leads to the organization of learning around a central point made up of a local manager and his regional alter ego. Let us note that it is in these two cases that one observes the lowest number of expatriates and in some cases totally absent. These few cases not only illustrate the different types of control mechanisms used but also the variety of their uses. Two main results emerge. The first one is the identification of three learning configurations linked to the control systems. The first includes two flows, one based on the media model which is balanced by an other flow from an evangelist model. The second one is also based around a media model and uses local support through an epidemic mode. The third one which is also based on a media model which guarantees the group values, is organized around tension between an epidemic and an initiatory model. The first one ensures a certain homogeneity of initiatives and the second one the adaptation and the suitability. Conclusion The proposed analysis grid concerning the interactions control / learning which are based on the phases of the learning process (production and knowledge mobilization) and its locus (local / global) has been developed to study parent company / subsidiary relations. Numerous control tools which can be used in different ways have been observed; tools enabling the control / innovation or integration / differentiation dilemma to be overcome, to broaden its dynamic perspective and to provide deeper analysis of the adaptive process. This grid which was used during the observation period, even though superficial, has finally provided positive results. It reveals learning structures and takes into account their internal and external coherences. It appears to be relevant. One needs, of course, through further in-depth case studies, to test the validity of those three configurations which have been identified. Finally, since we are limited to examine the learning produced by the control system, it would be suitable to examine the relevance of this grid in relation to other sources of knowledge (i. . : dealings with the suppliers and customers, market research†¦ ). These results will necessarily be confirmed through further investigations. The perception of headquarters would be very enriching. One could also contemplate making some comparisons with the practices of American, British, Japanese or German companies. The interviewees have often underlined the differences that exist in practices between their group and their main competitors. It would appear that in terms of international management there exists a French exception. As far as the expert are concerned, the analysis grid represents a diagnostic tool which enables control system weaknesses or further action levers to be identified, to understand further the general configuration of relations between the parent company/ subsidiary and also the general coherence of adaptive mechanisms. It is finally possible to envisage using this grid to analyze other control situations. If we have chosen to work from the specific point of an international management problem, the suggested model could also be applied to other issues, provided that we take are taking into account a question of suitability between local and global learning and that there is a central link between this two points. We should also consider that organizational control systems play a key role in the acquisition, circulation, memorization and use of organizational knowledge.