The Reporting of Human Resource Accounting

Section ONE INTRODUCTION 1. 1 BACKGROUND OF THE STUDY Indeed, bookkeeping calling is a calling that envelops other calling and that is the reason bookkeeping has as a rule been suspected of as exceptionally specialized field that must be comprehended by the experts (contracted bookkeepers). Additionally, it has frequently been called ‘the language of business. Indeed, individuals in the business world proprietors, administrators, banks, stockbrokers, financial specialists, human asset supervisors, legal counselors, to specify a couple of all uses bookkeeping terms and ideas to portray their assets and the movement of each business they take part in whether huge or little. While, as indicated by the word reference of the board by Daniel Hartzell ‘Human Resource Accounting’ is characterized as an idea that sees the workers of an association as capital resources like plant and hardware. It is essential to state here that HR bookkeeping includes estimating the expenses brought about by business associations and different substances to enlist, train, create and keep up their human capital. It additionally includes estimating the monetary estimation of individuals to association. These individuals comprise of providers, clients and the general public all in all. It's anything but an exaggeration to state that we are living in a period of bookkeeping and as such HR bookkeeping must not be viewed as a standard idea in the field of bookkeeping however as a present pattern that has come to remain. In any case, in this investigation, center will be set around HR bookkeeping and how it will be accounted for in the fiscal report, which additionally mean the capitalization of HR as an advantage which can be amortized. Despite the fact that, the value of HR might be genuinely hard to evaluate, consequently there is no motivation to esteem them at zero or not to record them in the budget summary as an advantage. In the event that the adjustment in the estimation of cash are represented, devaluation and support of plants and apparatus are likewise represented various modifications are made in material, hardware and other resource hence, consideration in the budget summary, human viewpoint which structure around seventy-five percent or a greater amount of the complete resource that makes up the creation in the associations are just represented as far as pay and wages. Keep such data separate from fiscal summary presents just twenty-five or less level of the expense of creation. In light of this, such fiscal summary doesn't give all out data to dynamic. 1. 2 STATEMENT OF* THE* PROBLEM While the idea ‘human assets accounting’ is instinctively alluring, the noteworthy issues it stances won't be hidden where no one will think to look. With the end goal of this examination the accompanying issues are territories we to proffer answer for: The potential methods for estimating the money related worth of a person in an association. The treatment of HR as an advantage for be amortized extra time in the budget summary. Step by step instructions to appraise the impact of administrative activity to worker good, profitability and turnover. To outfit an increasingly complete and practical image of the association monetary quality and the all out commitment to the economy when all is said in done. {text:list-item} The point of this examination is to assess HR bookkeeping and treatment in fiscal report. It is relevant to take note of that goals are distinguishes into two divisions; the general or expansive targets and the particular destinations. Remembering the difficult this investigation would like to give an answer for, the general goal is to accomplish a making of thought to be utilized by a further specialist for the definition of any strategy, for the money related estimation of HR and the particular destinations is the planning of a progressively complete budget report given the financial worth. {text:list-item} Employees as individual are not for the most part represented rather the estimation of their yield is represented and the pace of their compensation in the idea of pay rates and wages are represented. This examination expect to order representatives as resource and offer an incentive to them likewise and make thoughts to help the plan of measure for treating them in the budget summary. {text:list-item} The confinements to the investigation include: INFRASTRUCTURAL FACILITIES: There is restricted library and PC offices which have net impact on this examination work. Restricted FUND: The circumstances of the economy comprise issues to understudies as identifying with raising assets. Restricted TIME: Due to the idea of the school schedule, there is practically zero time to do satisfactory research on the investigation being finished. text:list-item} The followings are the exploration question to be thought of: How can fiscal estimations of employee’s administration be set up? Will this money related worth guide the board in inward control? What are the potential impacts of the money related worth of employee’s administrations to the productivity of an association? What effect would preparing and advancement of workers have on the presentation of an association? {text:list-item} The speculations to be tried are expressed beneath: H0: Most pay explanations are fragmented without satisfactory thought and incorporation of the HR component in the fiscal summary. H1: Most salary proclamations are finished without sufficient thought and incorporation of the HR in the fiscal summary. H0: There is requirement for capitalization and amortization of HR like other fixed resource in the budget report. {text:list-item} FINANCIAL STATEMENT: This are the bookkeeping reports in regard of the monetary exercises of a venture, arranged intermittently and as a rule toward the finish of each budgetary year. These announcements structure a necessary piece of the company’s yearly report and records while their segments are determined in both CAMA and the Statement of Accounting (SAS) No. . CAPITAL ASSETS: Assets including ventures not held available to be purchased, transformation or utilization in the ordinary course of business. Capital resources are particular kinds of benefits that meet all requirements for unique treatment when additions and misfortunes result from exchanges including the advantages. AMORTIZATION: It is the discounting of advantage s, the lives of which are resolved not by disintegration or outdated nature, yet the expiry of the residency of possession. It is recognized from devaluation in that there is commonly no disintegration in the exhibition of the advantage during its life. Amortization is for immaterial resource. Upper casing: The term â€Å"capitalization† is gotten from the word â€Å"capital†. Capitalization is the way toward deciding long haul capital prerequisites of a business and getting capital for it from different wellsprings of reserve. HUMAN CAPITAL: That piece of an association capital spoke to by the capacity, experience and expertise of its work power. It alludes to the information, instruction, preparing, aptitudes and experience of a firm’s specialist that have financial incentive to the association. {text:list-item} Access Bank Plc. was fused in 1989 as a private constrained risk organization with possession living with Nigerians and institutional financial specialists. The Bank was in this way recorded on the Nigerian Stock Exchange in 1998. Access Bank Plc. is a full help corporate †business bank working through a system of over branches and administration outlets situated in every single significant focus and urban communities across Nigeria, Gambia and Sierra Leone. Access Bank is perceived as Nigeria’s quickest developing bank in the quickest developing segment of the quickest developing African economy. Access Bank had reliably developed at a triple digit across key execution pointers since 2002; an unparallel exhibition in Nigeria and undoubtedly in Africa. Accordingly, from a low positioning situation in the Nigerian financial industry in 2002, the bank had risen essentially to rank among Nigeria’s top 10 financial gatherings. Access Bank had meticulously assembled an imposing brand throughout the years in its proceeded with drive towards getting one of Nigeria’s driving money related foundations with the arrangement of its present supervisory crew in 2002. Access Bank has effectively executed a two dimensional development methodology of both natural and inorganic development with the goal of rising as one of the best three banks in Nigeria inside the following five years (2007-2012). THE POST CONSOLIDATION Access Bank Plc. was one of the first to effectively consent to the Central Bank of Nigeria’s banking combination approach through the obtaining of two Nigerian banks: Capital Bank International Plc. (earlier Commercial Bank Credit Lyonnaise Ltd) and Marina International Bank Ltd (once in the past Allied Irish Bank). The three banks’ individuals, procedures, frameworks and innovation were completely coordinated in a record time of 60 days. The Access Bank Plc. incorporation approach is currently the model for joining in the financial business. After the administration and staff of the Bank, the Netherlands Development Finance Company (FMO) of the Netherlands is among various noteworthy institutional speculators in Access Bank Plc. stock, having put US$15million in the bank by method for direct value in 2005. This portrays the level of certainty global financial specialists have in the bank, its corporate administration and the executives methodologies. The bank in 2007 directed a wonderfully fruitful neighborhood and universal open situations of regular stock which has seen its shareholders’ reserves develop by 560% to around N160billion. Section TWO LITERATURE REVIEW {text:list-item} The term ‘human assets bookkeeping has been conceptualized to include estimating the expenses brought about by business association and different substances to enroll, train, create and keep up their human capital. Yet, a diagram of this exploration study shows that if analyst must examine or research on HR bookkeeping, certain related terms, for example, HR arranging, human resour

Ethical Philosophy Ethics And Ethics - 1935 Words

Certain concepts that appear normally in everyday life sometimes contain an air of uncertainty relating to their true definitions. Typically any attempt at defining these themes results in the use of metaphorical phrasings or synonymic words. Thus no clear and constructive definition can be formed from these types of discussions. This phenomenon appears most often during in depth discussions of time, probability, and ethics. During this paper I will be focusing upon the last of these three topics. By exploring the three fields of ethical philosophy—metaethics, normative ethics, and applied ethics—and establishing how they connect with one another, will enable us to better understand the purpose behind ethical reasoning. It is important to explore this field because situations where the idea of a person’s actions being â€Å"good† or â€Å"bad† come up nearly constantly when observing society. But despite their common usage, the meaning behind such labels often remain ambiguous. Only through clarifying the true nature of such expressions will we understand their relevance to social interactions. The basis of ethical philosophy is built upon the concept of metaethics. This form of philosophical thought exists in order to discover answers to vague questions such as: What are the origins of ethics and what does ethical behavior entail? By exploring such basic ethical questions, generating clearer ideas of the more specific ethical topics will prove easier. Two main theories exist as toShow MoreRelatedEthical Principles : Ethics, And My General Ethical Philosophy1295 Words   |  6 PagesWhen people think of ethics, they think of norms or standards that help them distinguish their moral instincts in an atmosphere, but ethics is much more than that. The best way to interpret ethics, and my general ethical philosophy, is to look at your beliefs and think about your reaction if those beliefs were challenged. 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What Is Jingoism Definition and Examples

The term jingoism refers to a nation’s aggressive foreign policy which has been propelled by public opinion. The word was coined in the 1870s, during an episode in Britain’s perennial conflicts with the Russian Empire, when a popular music hall song urging military action contained the phrase, â€Å"by Jingo.† The public, viewed by the British political class as uneducated and badly informed on foreign policy, were mocked as â€Å"jingos.† The word, despite its peculiar roots, became a part of the language, and was periodically invoked to mean those crying for aggressive international action, including warfare, in any nation. In the modern world, the term jingoism is invoked to mean any aggressive or bullying foreign policy. Key Takeaways: Jingoism The term jingoism refers to excessive and especially belligerent patriotism leading to an aggressive or bullying foreign policy.The term dates to the 1870s, against the background of the British having to decide how to counter perceived Russian moves against Turkey.The word has a peculiar source: the phrase by Jingo appeared in an 1878 music hall song pushing for military action against Russia.The term has become part of the language, and is still used to criticize aggressive foreign policy. Jingoism Definition and Origin The story of how the expression â€Å"by jingo,† a British expression essentially meaning â€Å"by golly,† came to enter the vernacular of politics begins in the spring of 1877. Russia went to war with Turkey, and the British government led by Benjamin Disraeli as prime minister had grave concerns. If Russia triumphed and captured the city of Constantinople, it could create a number of serious problems for Britain. From that position the Russians could, if they wanted, seek to block Britain’s vital trade routes with India. The British and the Russians had been rivals for years, with Britain at times invading Afghanistan to block Russian designs in India. In the 1850s the two nations had clashed in the Crimean War. Therefore, the idea of Russia’s war with Turkey somehow involving Britain was a possibility. Public opinion in England seemed to settle on staying out of the conflict and remaining neutral, but that began to change in 1878. Partisans supporting a more aggressive policy began breaking up peace meetings, and in London’s music halls, the equivalent of vaudeville theaters, a popular song appeared that called for a stronger stance. Some of the lyrics were: â€Å"We don’t want to fightBut by Jingo if we do,We’ve got the ships, we’ve got the men, we’ve got the money too.We won’t let the Russians get to Constantinople!† The song caught on and spread widely through the public. Advocates of neutrality began to deride those calling for war by labeling them â€Å"jingoes.† The Turkish-Russian war ended in 1878 when, with pressure from Britain, Russia accepted a truce offer. A British fleet sent to the area helped apply pressure. Britain never actually entered the war. However, the concept of â€Å"jingoes† lived on. In its original usage, connected to the music hall song, a jingo would have been someone from the uneducated class, and the original usage carried the connotation that jingoism was derived from the passions of a mob. Over time, the class element of the meaning faded away, and jingoism meant someone, from any social strata, who favored a very aggressive, and even bullying, foreign policy. The word had its period of greatest usage in the decades from the late 1870s to World War I, after which it tended to fade in importance. However, the word still surfaces with regularity. Jingoism vs. Nationalism Jingoism is sometimes equated with nationalism, but they have distinctly different meanings. A nationalist is someone who believes citizens owe their loyalty to their nation. (Nationalism can also carry negative connotations of excessive national pride to the point of bigotry and intolerance.) Jingoism would embrace an aspect of nationalism, the fierce loyalty to one’s own nation, but would also incorporate the idea of projecting a very aggressive foreign policy, and even the waging of war, on another nation. So, in a sense, jingoism is nationalism taken to an extreme position with regards to foreign policy. Examples of Jingoism The term jingoism came to America and was used during the 1890s, when some Americans fervently promoted entry into what became the Spanish-American War. The term was also later used to criticize the foreign policy of Theodore Roosevelt. In early 1946, the term was used in a headline of the New York Times to describe actions being taken by General Douglas MacArthur in Japan. The headline, which read MArthur Purges Japan of Jingoes In Public Office described how the extreme militarists of Japan were being barred from participating in the postwar government. The term has never gone completely out of use, and is periodically mentioned to criticize actions seen as bullying or belligerent. For example, an opinion columnist of the New York Times, Frank Bruni, referred to the jingoism of Donald Trumps foreign policy in a column published on October 2, 2018. Sources: Jingoism. International Encyclopedia of the Social Sciences, edited by William A. Darity, Jr., 2nd ed., vol. 4, Macmillan Reference USA, 2008, pp. 201-203. Gale Virtual Reference Library.CUNNINGHAM, HUGH. Jingoism. Europe 1789-1914: Encyclopedia of the Age of Industry and Empire, edited by John Merriman and Jay Winter, vol. 3, Charles Scribners Sons, 2006, pp. 1234-1235. Gale Virtual Reference Library.

Media s Impact On The Media - 1007 Words

Most of us watch television or listen to the radio on our commute in order to be up to date with the surrounding events. We depend on those sources of mass media to relay relevant and reliable information in order for us to understand pressing issues and formulate our opinions pertaining to the best approach in dealing with those issues. But what if the information relayed to us is biased and skewed or worse yet if those sources of information divert attention away from pressing matters and place the individuals in an oblivious state. The fact of the matter is that news organizations are more trusted sources of information than are many other institutions, including government and business. And the public’s impression of the national media†¦show more content†¦He gave an example that in his book of when wall street journal ran a story about how the federal safety officials were investigating an issue with certain GE airplane engines that had faulty parts that can disintegrate and cause a catastrophic failure, a problem that affected more than four thousand airplanes that transport thousands of passengers every day. The writer continues to state that he found this information to be very important to the public and that it needs to be covered by the news channel he worked for which was CNBC at the time, part of NBC network. But since NBC is owned by GE the agency decided not to run the story. Another persistent matter is the distraction and the diversion of public attention by the media, a strategy that is used as the primary element of social control. Its sole goal is to drive attention away from important issues and changes determined by the political and economic elites, by the technique of flooding continuous distractions and insignificant information. Noam Chomsky in his book Media Control, talks about how domestic programs of the administrations of the past ten years have really no serious proposal about what to do about the severe problems of health, education, homelessness, joblessness, crime, soaring criminal populations, jails, deterioration in the inner cities and a whole another raft of

Developmental Perspective free essay sample

The study of these variations as well as how differences within and among the variations emerge, help in understanding the ways to adapt to various social and cultural environs, thus facilitating a broader understanding of human behaviour. Development spans the life from the prenatal period to old age and death. Through this process the stages of infancy, childhood and adolescence are identified as critical times in an individual’s life as most growth, learning and change occur through these periods. Taking a developmental approach to understanding one’s life-span highlights the importance of culture as a relevant factor in the variation in the different phases of life. The article discusses the value of children and family change. It identifies that the mediating variable between socio-cultural environmental factors and individual outcomes is the ‘value of children’ (VOC). This value is the underlying reason for the motives for having children and constitutes the determining aspect of childhood in every cultural setting. We will write a custom essay sample on Developmental Perspective or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There was significant variance in the value attributed to children across countries of different socio-economic differences as well as within the levels of socio-economic differences in individual countries. Smith et al. , identify three models of family: 1) the family model of interdependence, 2) the family model of independence and, 3) the family model of psychological interdependence. These models seek to explain the development of the family in a cultural context. Within the third model, the individual sense of self is observed and defined as the autonomous-relational self-construal. This type of self-construct integrates the need for relatedness and the need for autonomy. In essence the article illustrates the reflection of cultural values and the continuity of culture through child-rearing. It identifies the remake of culture in a socio-economic context through urbanization and immigration. Therefore, in studying human behaviour across cultures, global human diversity is defined as a product of the value attributed to children, family patterns and the emergence of self.

Impact of Control Mechanisms on the Management Functions in Boeing Company

Biography of Maslow and Start of his Career

Biography of Maslow and Start of his Career Abraham Maslow was born in 1908, in Brooklyn, New York. His parents were Jews who had immigrated into America from Russia. They wanted their children to achieve the best in the new world hence they pushed Maslow to succeed in school. Consequently, Maslow found solace only in books after developing loneliness as he grew up.Advertising We will write a custom research paper sample on Biography of Maslow and Start of his Career specifically for you for only $16.05 $11/page Learn More He first studied law at the City College of New York (CCNY) in a bid to satisfy his parents. He moved to Cornell after the first three semesters and then returned to CCNY. He got married to his first cousin, Bertha Goodman, despite the fact that his parents had opposed his marriage to Bertha. Maslow and Bertha got two daughters and then moved to Wisconsin for Abraham to enroll at the University of Wisconsin. While there, he gained interest in psychology as his academic work started to improve suddenly . Abraham took some time to interact with Harlow, who was credited for his studies on attachment behavior and experiments with the rhesus monkeys. He continued with his education until he received a PhD in 1934. One year after he had graduated, Maslow went back to New York to work with E.L Thorndike at Columbia where his interest to research on human sexuality continued to grow. While he taught full time at Brooklyn College, his interaction with Europeans who immigrated into the US became significant. Some of the people he interacted with included Fromm, alder, Horney and other Freudian and Gestalt psychologists. Between 1951- 1969, he was the chairman of psychology department at Brandeis. While at Brandeis, Abraham met Kurt Goldstein, author of ‘The Organism,’ who had introduced the idea of self-actualization in his book. This marked the period Abraham began his advocacy for humanistic psychology, which was very important to him. In the 1940s, Maslo w came up with one of the most remarkable hierarchies in his career, that of inborn needs. He was a professor at Brooklyn College and his goal was to understand and give explanations to the things that motivated human beings. He did this by combining approaches that existed such as behaviorist, Freudian, cognitive and gestalt approaches to make one theory. He argued that the individual approaches were comprised of reasonable points only that they did not include personality in its broader view. Maslow formulated a theory that argued that the motivation behind the actions of human beings was their needs, which he represented in the form of a five-level pyramid. The most important physiological needs were at the bottom of the pyramid while advanced psychological needs appeared as the pyramid progressively went higher. Maslow invented another field of study at the height of the Second World War, which involved the study of high-achieving individuals who were emotionally healthy. He lat er referred to them as self-actualizing individuals. He started by analyzing the characteristics of his mentors and the results of his investigations excited him.Advertising Looking for research paper on biography? Let's see if we can help you! Get your first paper with 15% OFF Learn More He recorded in his diary that his thoughts on the self-actualizing man were not of ordinary men who had certain things added, but ordinary men who had lost nothing. He described average men as human beings whose powers were inhibited and dampened. Maslow conducted interviews on individuals who had achieved a lot of things and was surprised to find out that most of them had reached the peak of their lives. They had experienced instances of great fulfillment and joy. In addition, their psychological health increased their happy moments. Most of the individuals he interviewed did not share in conventional religion. The language they used to describe their happiness peaks was vi rtually mystical and was mostly associated with feelings of success and family relations. Maslow published his famous book, Motivation and Personality in 1954. It was a comprehensive synthesis of the many years he had spent advancing theories about the nature of human beings, something that had earned him international recognition. He was very optimistic about human nature and this stirred a lot of interest in the field. He used his position as the head of psychology department at Brandeis University to bring humanistic thinkers such as Victor Frankl and Suzuki to the university to give lectures. Maslow’s career continued to grow significantly in the 1960s when employers wanted to get his advice on how to motivate their workers. The approach he used on employee engagement had a significant impact on regions where new concepts were being introduced. Maslow increased the popularity of the term synergy in a bid to explain work teams where the whole was important than all its par ts. He argued that it was possible to increase the productivity and innovative capacity of employees if they were urged to fully use their strengths through challenging and exciting tasks . In 1967, Maslow suffered a serious heart attack which forced him to relocate to San Francisco Bay together with his wife Bertha because the climate was milder. Although his health continued to deteriorate, his passion for writing, teaching, consulting and interest in human potential never declined. After his death in 1970, his ideas continued to inspire many people around the world. Maslow’s Pyramid of Human Needs In his earlier studies of monkeys, Maslow had discovered that the degree of importance of human needs varied. For example, if a people were hungry and thirsty at the same time, they tried to quench their thirst first. It was possible for an individual to miss food for several days. Thirst was therefore considered more serious than hunger. Likewise, if a person was thirsty then go t choked such that he could not breathe, the need to breathe became important than the need to quench thirst .Advertising We will write a custom research paper sample on Biography of Maslow and Start of his Career specifically for you for only $16.05 $11/page Learn More Using this idea that some needs were more urgent than others, Maslow came up with the famous hierarchy of needs. Apart from the basic needs such as food, air, water and sex, Maslow expanded the category of needs and included physiological needs, esteem needs, need for love and belonging, safety and security needs and self-actualization needs. Physiological Needs These included needs for oxygen, protein, water, protein, salt, calcium and other minerals and vitamins. They also included the need to have a balanced PH and temperature. Physiological needs also comprised of the needs to rest, be active, eliminate wastes such (CO2, swear, urine) and to avoid pain. Maslow categorized such needs as i ndividual ones whose absence caused individuals to look for them. Safety and Security Needs This second level of needs came in when the physiological needs were adequately taken care of. After these needs were fulfilled, the interest of people was to look for security and protection. Physiological needs were no longer important since the focus shifted to the need for safety and security. The evident of these needs was the desire for individuals to feel safe in their neighborhoods and also have financial security in their places of work. Love and Belonging Needs After physiological and safety needs were fulfilled, the third level started to emerge. Individuals started to feel the need to have friends, children, and affectionate relationships in general. They became increasingly vulnerable to social anxieties and loneliness. The evidence of the needs for love and belonging was the desire of human beings to have families and be recognized by the community members as part of the communi ty. Esteem Needs After the first three levels were filled up, individuals began to look for self-esteem. Maslow identified a lower and a higher version of esteem needs. The lower version comprised of the needs for respect of others, status, fame, glory, attention, recognition and dignity. The higher version was characterized by self-respect needs and a feeling that they were competent, confident, free and that they had achieved. This constituted the higher version which was different from needs such as respect for other individuals. When human beings acquired self-respect, it was not easily lost. The negative side of these needs was seen through inferiority complex and sel-esteem. Maslow reckoned with the proposal made by Adler that these needs formed the basis of psychological problems. In developed countries, majority of the people did not strife to fulfill safety and physiological needs. More often, they had love and a sense of belonging. What proved difficult for them to get was some little respect.Advertising Looking for research paper on biography? Let's see if we can help you! Get your first paper with 15% OFF Learn More Maslow referred to the preceding four levels as deficit or D-needs. If individuals lacked something i.e. deficit, they felt the need. But if their needs were completely fulfilled they did not have the feelings of need. This meant that they were no longer motivated to fulfill the needs because they were already fulfilled . Maslow made reference to homeostasis in a bid to explain the four levels. Homeostasis is a principle of operation used by the furnace thermostat. It switches the heat on and off depending on whether it is cold or hot. In the same manner, Maslow explained that when the body lacked a particular substance, it developed hunger for the substance. When it got enough supply of the substance, the hunger disappeared. The homeostatic principle was extended to needs such as belonging, safety and esteem. He argued that the needs were essentially survival needs which were built in human beings genetically. Maslow argued that the development of human beings generally took place in stages which were represented by the various levels. As newborns, people focused on physiological needs. After sometime, their focus was shifted to the need to be safe and secure. Soon after, they started to look for attention and affection. Later, they began to look for self esteem. When people were exposed to stressful situations or life was difficult for them, they changed to needs that were lower in the hierarchy. When individuals lost their jobs, they usually sought little attention. When people had problems in their families and their family members left them, love became their most important need during such moments. Maslow added that the same things occurred to the society. When the society suddenly got into problems, people started to look for a strong leader to lead the society and take things to their normal course. When they did not have food, their needs were more basic because food was a basic need . Maslow pointed out that sometimes human beings were required to ex plain their life philosophies. This involved asking them what their ideal world or life would be like. If people went through serious problems during their development such as extreme insecurity, death or separation of family members and neglect, it was possible for to fixate on such needs throughout their lives. This was how Maslow understood neurosis. For instance, he pointed out that people who experienced separation of their parents wee likely to feel insecure even when they got married. They were constantly afraid of being left because they felt that they were not good enough for their partners. Maslow and the Concept of Self-actualization The level of self-actualization in the hierarchy of needs invented by Maslow was a bit different. He used different terms to make reference to this level. For example, it was referred to as growth motivation instead of deficit motivation and he also named it self actualization. The needs at this level did not require homeostasis or balance. I ndividuals continued to feel them once they were engaged and were likely to become stronger once they were fed. Individuals were characterized by a continuous urge to fulfill potentials and become all that they could become. The needs basically involved individuals becoming the best they could become hence acquiring the feeling of self-actualized individuals (Franken, 2001). For this level to be attained, Maslow argued that it was important for the lower needs to be fulfilled first. If individuals struggled for food, they had to get food first, if they felt unloved and insecure, they had to look for love and security first. He pointed out that with the difficulties that existed in the world, only a small percentage of people attained self actualization. This argument raised a pertinent question of what Maslow really meant by self-actualization. In order to answer the question, he described people he considered to have attained self- actualization through a method he referred to as b iographical analysis. Maslow started by sampling a group of historical people he knew well and people he thought fulfilled the requirements of self-actualized people. Some of the people in the group were Abraham Lincoln, William James, and Eleanor Roosevelt among others. He then carefully studied the biographies of these individuals, their acts and writings and derived qualities that seemingly defined them. These were qualities that were not possessed by the rest of the common people. The individuals were reality centered which meant that they were able to differentiate fake and dishonest things from the ones that were genuine and honest. They were problem centered to mean that they looked at difficulties and problems of life that needed solutions not as troubles that required people to give up on them. They perceived means and ends in their unique way because according to them, the saying that the end justified the means was not always applicable. According to them, the means could be ends themselves to imply that the journey was more crucial than the ends. Self-actualized individuals also related with other individuals in different ways. First, they did not like company since they were happy when they stayed alone. However, they preferred deeper personal relations with selected friends as opposed to shallow relations with a large number of people. They were independent from physical and social needs and were not vulnerable to social pressure due to their nonconformist nature. To some extent, they also had mild humor since they did not want to appear humorous or crack jokes to other people. Maslow pointed out that self-actualizers had a quality he called acceptance of self and others. They accepted people the way they were instead of trying to change them to be the way they thought they were supposed to be. They directed the same acceptance towards themselves since they did not struggle to change their negative qualities. This quality enabled them to achieve spontaneity and simplicity since they did not portray themselves as different people. They always remained themselves. Further, these self- actualized individuals were respectful and had humility towards other people. Maslow described this quality as possession of democratic values which implied that they were not against individual and ethnic varieties but instead treasured them. Again, Maslow called this human kinship which was characterized by strong ethics . Moreover, this group of people was characterized by an ability to discern wonder in ordinary things, a quality Maslow referred to as freshness of appreciation. This enabled them to be creative, original and inventive. Finally, they exhibited a higher degree of peak experiences in comparison with the average people. Peak experiences were experiences that took individuals out of themselves and made them feel very tiny. Such experiences were sought after by many people because they influenced them positively. According to Maslo w, individuals who had attained self actualization were not perfect because he identified various flaws in their characters. First, he found out that they experienced moments of guilt and were anxious at other moments although their guilt was a bit realistic. Some of them exhibited signs of absentmindedness and were extremely kind. Others were characterized by unpredictable ruthlessness moments and loss of humor. The strongest qualities Maslow discovered of the self actualized individuals were that they had natural values which flowed from their personalities effortlessly. They also rose above certain societal dynamics that were deemed undeniable by other individuals. These included differences such as the ones that existed between masculine and feminine or selfish and generous (Daniel, 2001). Discussion of Maslow’s Work The contribution made by Maslow in personality theories was very significant. In the 1960s to be particular, people had lost faith in the mechanistic message s from the physiological and behaviorist psychologists. They were in search of meaning and purpose in their lives. They possibly looked for higher and mystical levels of meaning. Maslow was among the scholars who tried tirelessly to find the relevance of psychology among human beings and expounded on personality. During the same time, another movement was in place. Some of the things that inspired this movement were the same things that had turned Maslow off. They included computers and information processing, and the rationalistic theories such as the cognitive development theory developed by Jean Piaget and Linguistics by Noam Chomsky. This took root as the cognitive movement in psychology. Criticism of Maslow’s Work Although Maslow made significant contributions in the field of psychology, his work was not without criticism. The most common criticism was in relation to the methodology he used to conduct his study. It was argued that Maslow picked a few individuals he consi dered to have attained self-actualization then read about them and came up with conclusions regarding what self-actualization was. This was not credible science to most people. However, he knew this in his study and hoped that others would take over what he had started and expand his work. People were curious that Maslow who founded American Humanism had begun his career in the field of behaviorism with a strong inclination to physiology. He was not indeed a believer in science and often biology formed the basis of his ideas. The other reason why the work of Maslow was criticized was that he complicated the concept of self-actualization so much. Self-actualization had been described by Kurt and Carl Rodgers as what every living creature did including growing and fulfilling its biological destiny. Maslow limited this definition into something that was achieved by only two percent of the living things. The argument by Rodgers that babies were an apt example of self-actualization was r efuted by Maslow by saying that children rarely attained self-actualization . Maslow argued that individuals fulfilled their lower needs before they attained self- actualization. This was questioned because there were many examples of individuals who had achieved self-actualization yet their low level needs had not been fulfilled. Many known people had experienced poverty, depression, bad upbringing and other traumatizing experiences as they grew up. It was questionable if all these individuals never portrayed some form of self actualization. References Boeree, G. (2006). Abraham Maslow: 1908-1970. Web. Carducci, B. (2009). 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