Spaniard Quietist Miguel De Molinos Essay Example For Students

Spaniard Quietist Miguel De Molinos Essay Spaniard Quietist Miguel de MolinosThe Spaniard Quietist Miguel de MolinosI. Factors. The Church, since its origins has suffered from the attack of hereticsand their heresies which have caused many controversies and schisms within it. However, manyof the conflicts are the result of other than heresies. There arecases where conflicts arose because of ambition of power, lack of moral, andintrigues, other because of lack of wisdom and a poor theological understanding. We will write a custom essay on Spaniard Quietist Miguel De Molinos specifically for you for only $16.38 $13.9/page Order now One of the instances in which a mixture of the elements mentioned abovewere present was the case of the Spaniard quietist Miguel de Molinos during theXVII century.Molinos was accused by the Church with charges of heresy as wellas of immoral misconduct.His main work La Gua Espiritual (The spiritualGuide) was placed in the Indexof the Church, and Molinos himself wascondemned to life imprisonment,to be perpetually clothed in the penitentialgarb, to recite the Credo and one third of the Rosary, and to make confessionfour times every year. Molinos recanted publicly. His admirers said that he was behavingconsistently with what he believed and taught. His accusers said that hisrecanting was a proof of his guilt. What were real motives why Molinos admittedhis guilt? Molinos oncesaid: The true quietists are always quiet, serene and eve-minded in Graces andin extraordinary favors as also in the most rigorous and bitter torments. Nonews causes them to rejoice, no event saddens them. Was Miguel de Molinostrying to beconsistent way with his mystical teachings of total passivity?, orwas he really guilty as charged? Was Molinos a victim of the jealousy of theJesuits? Was his fall caused by the machinations of a corrupt clergy who sawthat they would loose their living if his plain and simple method of devotionwere generally adopted?Did he ever had any other options than recantadmitting his culpability? Was martyrdom his only other option?II. ProtagonistsMolinos wasa man ofnoble character and a brilliant and widelycultured mind.His reputation of director of consciences and spiritual guidegranted him the admiration and esteem of all kinds of people among whom wasCardinal Benedict Odescalchi who later b ecame pope Innocent XI.At his arrestthose who new him close were very distressed. His servants kissing his feet andcalling his a saint where convinced that all was a mistake.When all thistook place in 1685 Molinos was fifty-seven years old, (he was born in 1628 ). Although when arrested he lost control , during the trial he show noapprehension, he was a quietist by conviction . The pope Innocent XI( former Cardinal Benedict Odescalchi and personalfriend of Molinos ) was born in Como (Italy) and pursued his studies in Geneva,Rome, and Naples.He was elected pope by the Cardinal College in 1676.He isportrayed by catholic historians aspope that was committed to keep anhonorable life, which was hard to do in his age and office -. He made reformsin the Church specially in relation with the abuses of nepotism. In order to beconsistent with his convictions he kept his own nephew away from the Roman Curia. Because of his campaign against king Louis XVIInnocent was called theProtestant pope by the Gallican party.He was considered a man of iron handwhen needed.He made some prescriptions concerning the behavior of the clergy,forbade the entering of women into the Vatican Palace (except the royalty), . and condemned the Quietism of Molinos.Concerning his former friendship withMolinos he claimed Veramente siamo engannati. III. The ConflictThe teachings of Molinos were not knew for the Church.In Spain themystic Juan Falcon (1596-1638), had a large number of followers during hislifetime.Another group, the Alumbrados influenced many people in Cadiz andSeville in the late 1500s. They taught that vocal prayer, and thinking in thehumanity of Jesus or in his passion must be avoided. In 1623 the Inquisitioncondemned them as heretics.It is clear that both, Falcon and the Alumbrados,influenced Molinos thought. .u1914a551f1ee57a8098007887eec47d1 , .u1914a551f1ee57a8098007887eec47d1 .postImageUrl , .u1914a551f1ee57a8098007887eec47d1 .centered-text-area { min-height: 80px; position: relative; } .u1914a551f1ee57a8098007887eec47d1 , .u1914a551f1ee57a8098007887eec47d1:hover , .u1914a551f1ee57a8098007887eec47d1:visited , .u1914a551f1ee57a8098007887eec47d1:active { border:0!important; } .u1914a551f1ee57a8098007887eec47d1 .clearfix:after { content: ""; display: table; clear: both; } .u1914a551f1ee57a8098007887eec47d1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1914a551f1ee57a8098007887eec47d1:active , .u1914a551f1ee57a8098007887eec47d1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1914a551f1ee57a8098007887eec47d1 .centered-text-area { width: 100%; position: relative ; } .u1914a551f1ee57a8098007887eec47d1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1914a551f1ee57a8098007887eec47d1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1914a551f1ee57a8098007887eec47d1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1914a551f1ee57a8098007887eec47d1:hover .ctaButton { background-color: #34495E!important; } .u1914a551f1ee57a8098007887eec47d1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1914a551f1ee57a8098007887eec47d1 .u1914a551f1ee57a8098007887eec47d1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1914a551f1ee57a8098007887eec47d1:after { content: ""; display: block; clear: both; } READ: Mean Spirit Essay Molinos doctrines about mysticism were world wide appreciated andpracticed. It is said that in Naples he had more that 20.000 followers.Hispopularity among the royalty was notable. Queen Christina of Sweden, andprincess Borghese were among his devoted followers.The main work of Molinos LaGua Espiritual was subject of investigation by the Holy Office. However theconflict arose when the Jesuitsbegun to question his practices and theteachings found in his writings which at one time were highly praise by theclergy .Molinos has taught that if souls in a high state of

Top 6 Tips for Navigating a Problem Principal

Top 6 Tips for Navigating a Problem Principal Most of the time, we teachers live within the bubble of our individual classrooms. Once we close the classroom door, were in our own little worlds, rulers of our domains, and completely in control of how our day progresses overall. Sure, we have meetings and all-school directives and grade level coordinating and parent conferences and errands to run around campus. But mostly, were the only adult around for five to six hours a day. But, still, it would be reckless to forget about the wider school power structure and thus ignore the importance of a good relationship with an administrator. Dont learn the hard way that tension with an administrator can spiral out of control if youre not careful. Stop Principal Problems Before They Start Principals are people too, and they arent perfect. But, they certainly are powerful on an elementary school campus. So its key to make sure your relationship is solid, positive, constructive, and mutually respectful. Whether alls well with your principal right now or things are tense, here are some helpful tips from someone whos been in both a great and a poor relationship with various principals: If your relationship is going smoothly and you have a well-liked administrator, then enjoy your job! Life is good and theres nothing better than a kind and supportive principal which makes for a happy school full of happy teachers. Join committees, take risks, ask for advice and support, live it up!If your relationship is going well but youve noticed that many other teachers have problems with your administrator, consider yourself lucky and take proactive steps to maintain a healthy relationship with your principal. Dont be afraid to kiss up and do everything within your power (and common morality) to stay in his good graces. Try to fly under the radar and just make it through his tenure at your school. Nothing lasts forever and your goal must be professional, sane, and calm.If you sense mounting tension from a difficult principal, start documenting every event that occurs between you and him. Keep a log of all conversations, the subject matters, dates, times, and ​duration of his classroom visits. Your sense of a looming problem may eventually prove to be incorrect, but in the meantime, it cant hurt to protect yourself. If your principal goes on the attack and you start to feel victimized, stay calm, remain focused and polite, and work with him to create a plan to solve any problems. Set goals, be straightforward, and try to give him what he seeks. Youll sense it if and when he steps over the line. Until then, give him the benefit of the doubt and show due respect. If you do not yet have a permanent or tenured position at this school or district, you must go above and beyond the call of duty to solve this problem and make it right.If it becomes clear that your principal is overstepping his bounds or preventing you from properly performing your teaching duties, consider talking to your union representative. Chances are, the union rep will already have fielded other complaints about this administrator. As long as you are a sane and goodhearted professional, it will rarely be you who brings up the first complaint about a given individual. Learn about your protected rights and make a plan with the union rep to clear the air and come to a new understanding with the administrator. If the problem does not improve over time with mediation and patience, then you can always request a transfer to another campus. You may also choose to eventually mentally relinquish the stress over this situation and continue to focus your positive energies on the most important people in the school: your young students who need you! Give them everything you have and before you know it, your problem administrator will likely be moving on to another assignment or the tensions will naturally dissipate as he moves on to a new target. As you can see, there are varying degrees of principal problems and it will require your good judgment to decide on a course of action.

How have attitudes in modern society changed in order to include Essay

How have attitudes in modern society changed in order to include people with Sen and disability - Essay Example Parents do not have adequate information on how to treat their kids, type of schools to take them, plus what to expect in their children (Burton 1996, p.33). For example, the city of Southampton has developed a way of helping children with Sen i.e. through early identification and intervention, improving the experience of the children and their families through clear and definite accessible information about services offered and also through building capacity through partnerships with other organizations. The local authority launched the Jigsaw service which brings about all health specialists and social care services for young people with learning disabilities under a single management. Services offered include; broadening the eligibility form to accommodate the child’s disability in the context of their family problem; strong focus on early child intervention and integrated working criteria between nurses and the social workers so that the kids will learn through a single well developed and integrated process (Burton 1996, p.27). There has been a strong focus on early identification, intervention and building capacities through strong established partnerships, with academic institutions to raise the levels and achievements of people with Sen. There are programs to support Sen Kids in schools. A lot of given work been conducted to improve the accessibility and number of information regarding the services and activities for the families of children with disabilities (Burton 1996, p.55). Disabled children like all other children experience bullying. These include; verbal abuse that can lead to their perceived impairment; physical violence particularly against children with physical disabilities; threats and intimidation; exclusion and isolation from their peer groups; manipulation and false friendships. Repeated bullying, which had not, been responded to have led the disabled kids to developing a negative self identity concerning their disability. Some kids have developed individualized responses in regards to b ullying. They feel that they should alienate themselves entirely from certain situations adapting their own behaviors’ (Burton 1996, p.66). Most of these kids fear reporting bullying when it happens due to the fear of retaliation, the teachers not believing them particularly amongst children suffering from Autistic Spectrum Disorder. Also, when these kids reported bullying to their teachers, they report often that the teachers never listen to them (Sally & Marian 1999, p.100). In order to prevent bullying, disabled kids believe that awareness should be created among other kids in order to understand and value disability. This should include disability awareness, equality trainings and vocations, lessons for teachers, students and even the staff to display positive picture of disability throughout the school. The disabled kids feel that these would develop their confidence and enable them build a positive self esteem and awareness of their rights of not to be bullied. Disabled children need to be understood. The staff and teachers should develop a positive and supportive relationship with the disabled kids (Burton 1996, p.82). The major discrimination that people with disabilities face is social discrimination. This often becomes

Importance of Leadership Functions Lab Report Example | Topics and Well Written Essays - 4000 words

Importance of Leadership Functions - Lab Report Example The importance of leadership functions within an organization is transformation. Leaders have a crucial role of ensuring the transformation of their environments and culture. Senior leadership teams evolve new mindsets. Additionally, teams, individuals and organizations grow, adapt and prepare for future outcomes and challenges. These entities learn to change their actions and procedures for performing their actions, making it simple to solve organizational problems. The organizational need to adapt during turbulent financial and economic times leads to operational problems (Pierce & Newstrom, 2011). It is essential to note that leadership functions cannot force change by using technical approaches only. They need different leadership capabilities that will facilitate the reframing of dilemmas and reform operations. Additionally, these new capabilities will reinterpret options. The process of organizational change is usually inevitable. Economic and operational worlds are rapidly cha nging and shifting towards effective and efficient operational methods. These include the use of technological tools to advance operations and economic outcomes. Additionally, leadership has changed to a multi-disciplined activity. The process of leadership tries to cope and apply knowledge to the processes, structures and systems that need completion (Pierce & Newstrom, 2011). Conventional leadership wisdom states that the right business approaches and structures will provide innovation, agility and efficiencies. that an organization requires for successful and sustainable operations. Organizations with inefficient leadership face several problems because leadership functions are not fulfilled. For instance, they face problems with the integration of systems and collaboration with partners. These organizations also face challenges with the coordination of supply chains. In these organizations, innovation is thwarted or haphazard (Packard, 2008). Additionally, customer focused strat egies are usually

Analysis of a Quote by Lyndon B. Johnson Essay Example for Free

Analysis of a Quote by Lyndon B. Johnson Essay â€Å"Better to have him inside the tent pissing out, than outside pissing in.† said by Lyndon B. Johnson. This quote doesn’t include lots of words, but it does demonstrate some valuable strategies. Before we get into it, there is a necessary story that I should mention below. In 1976, that was the first time that Reagan’s serious run for President. At that time, Gerald R. Ford was leading in the delegate count for the Republican nomination. Reagan realized that he could be lost unless he did something unique. Therefore, Reagan named Senator Richard S. Schweiker of Pennsylvania as his prospective running mate. Since Ford also was from Pennsylvania State, Reagan wanted to use this way to promote some Ford’s supporters change to support him. In order to destroy Reagan’s strategy, Ford reached Jim Baker to let him break Reagan’s attack, cost what it might. He launched a furious retail campaign to lure one delegate at a time back to Ford. Finally, Reagan have traded his number one chit, the vice presidency, for a total of four delegates. In the next president election, Baker acted as presidential campaign as manager for his old friend George Bush to against Reagan again. However, American voters were not interesting in George Bush this time, so that Reagan surpassed him. Also, Jim Baker was exchanged from loser’s campaign manager to winner’s top advisor somehow. Reagan followed an old rule that is â€Å"Keep your enemy in front of you.† It is a wise choice that Reagan did not chase Jim Baker who is his adversaries away instead he took hostages. In order to make Baker bring the largest functions to benefit Reagan, Reagan put his old adversaries into a position where Baker could not do well unless his president did well. Thus, Baker’s achievements had to enhance Reagan’s; he had no choice to make the Reagan Revolution a winner. Maybe Baker’s abilities and relationships are higher than Reagan’s, however, Reagan knew how to change his adversaries’ position and became one of his men. Never let enemies stand behind us, because they can harm us when they hid in the dark places. Therefore, we should learn from Reagan to keep enemies in front of us, and then they can be used to benefit us and defeat others. It is better to have enemies standing in our camp to attack others, than standing in other people’s camp to attack us.

Sex Offender Laws and Wrongful Convictions Essay -- Argumentative Ess

Sex Offender Laws and Wrongful Convictions The laws for sex offenders should be changed for many reasons. This is a very controversial subject, and tempers flare easily and often for good reason. Due to the plethora of opinions on this subject it is hard to determine what is right and what is wrong. The very same government sending teenagers to school together as a group and teaching them about safe sex is the same government that is bringing charges against them for practicing sex. Not only that but they are labeling them as sex offenders for the rest of their lives. How confusing this must be to the young people of America today. So many young people are finding this out the hard way by being accused of a sex offense for being with a person of their own age group, their peers. Consensual sex by teenagers experimenting is an activity that is labeled by most states as sexual assault, statutory rape and/or child sexual abuse. This felony crime, in most states, is also accompanied by registering as a sex offender for the rest of a person’s life if convicted. Growing up in the 60’s, it was common and acceptable for a sixteen year old to date a nineteen or twenty year old. It is a good thing these laws were not in effect then, because most of the young people being accused today would have never been born. Their parents would either still be in jail or unable to afford to have children due to the fact that a registered sex offender cannot find decent paying employment. â€Å"No one will hire a person labeled a sex offender no matter what the situation, clearly a violation of human rights.† (Laurie Peterson July 27th 2007) Federal legislation expanded the release of criminal records reports under the fair credit reporting... ... and Hayley Mitchell Haugen. Detroit: Green haven Press, 2010. At Issue. Gale Opposing Viewpoints In Context. "Age of Consent Laws Must Be Reviewed and Revised." Age of Consent. Ed. Olivia Ferguson and Hayley Mitchell Haugen. Detroit: Green haven Press, 2010. At Issue. Gale Opposing Viewpoints In Context. Cayenne B. "Jessica’s Law." U. N. I. O. N. - HOME PAGE. Web. 04 Dec. 2010. . Sex Offenses American Law Yearbook 2007) Detroit: Gale 2008 180-181 Gale Opposing Viewpoints in Context Web 1 Dec. 2010. Document URL http://ic.galegroup.com/ic/ovic/ReferenceDetailsPage "Shred Your Sex Offender Map - Forbes.com." Forbes.com - Business News, Financial News, Stock Market Analysis, Technology & Global Headline News. Web. 04 Dec. 2010. .

Case Hcc Industries

08 Fall 08 Fall 1. Evaluate the decision to use â€Å"minimum performance standard â€Å" (MPS) targets instead of â€Å"stretch† targets. We evaluate the decision to use â€Å"minimum performance standard† targets by looking at how good this new target system achieves the four purposes of planning and budgeting processes. First of all, planning and budgeting processes have to enhance management control. Derived from the case, we think corporate managers have too much control on the targets. General managers give corporate managers an estimate of the targets they can achieve but in all the divisions, targets were adjusted.The CEO always has the last call on the targets and in the case of Sealtron we see that this isn’t good. No one believes Sealtron can achieve a PBT of 1milion $ and still the CEO wants that target. For the general manager of Sealtron this was very discouraging. So indeed, management control on targets has increased but maybe too much. On the o ther hand, division managers now have more control on the bonus pool, they can decide which subordinates share in the bonus pool. That isn’t good either because of the grade of subjectivity.If you’re not in good graces with the general manager, you will not achieve any bonuses. Bonuses are not based on how good you actually work but on how good the general manager believes you work. So maybe the control on targets has to be reduced a little bit and the control on the bonus pool has to be made more objective. Secondly, the planning and budgeting processes have to engage in long(er)-term thinking. In the system of â€Å"stretch† targets, some divisions achieved their goals, some not but the company as a whole was consistently missing its targets.In the MPS system they want to improve this. The problem however with the MPS system is that there is too much focus on operational planning, targets are set on short term. Targets are the main focus of the company, even i f you have to take measures that are disadvantageous towards the future. For example, in the Sealtron division the general manager hired some people that he thought would be useful for the company on the long term. But because the main focus lays on achieving the targets, Lou Palamara was afraid that he had to lay off some people that he will likely need in the future.So the MPS system still supports rather the short term, there is no engagement in long-term thinking. Then the third purpose is to achieve coordination. The purpose of the company was to create a bottom-up approach. In this approach division managers prepare the budgets and then forward them to the corporate managers for review and approval. Targets that are provided by the division managers tend to be more accurate and have a positive impact on employee morale because they know they can achieve the targets. They also get the feeling of autonomy. In the HCC case however, the implementation of the bottom-up approach goe s wrong.Division managers prepare the budgets and feel good about it but in each division the corporate managers adjust the budgets dramatically. The way in which the corporate managers change the budgets is perceived as dictatorial. No general manager feels confident with the new adjusted budgets. And as said before, even some corporate managers doubt whether the proposed budgets are feasible. So the dictatorial adjustments from the CEO are rather perceived as a top-down approach, in which budgets are prepared by corporate managers and imposed on the lower managers.The last purpose of planning and budgeting processes is to establish â€Å"challenging-but-achievable† performance targets. In the â€Å"stretch† targets system, targets are perceived as â€Å"not unreachable, just tough†. The intended probability of achievement was around 75 to 80%. This is just slight below the desired level (80-90%). In the MPS system, the probability of budget achievement was abo ve the desired level (Hermetic Seal and Glasseal) but in the case of Sealtron the probability of achievement is only 60-65%.So again, if we look at all the divisions together, the company is missing the last purpose of planning and budgeting processes. 2. Should HCC managers have expected that the MPS target-setting philosophy would be equally effective in all four operating divisions described? No, they should not think so. The new MPS budget system has both advantages and disadvantages, which do not have effect on every division to the same extent and thus result in the difference of the effectiveness of the MPS target-setting philosophy on different divisions.We will answer this question with the comparison of the 4 divisions’ reaction to the MPS system by looking over the characteristics of their managers, staffs, markets and other relevant aspects. We believe that Hermetic Seal is relatively suitable for the MPS philosophy. As mentioned in the text, Hermetic Seal’ s customers were mostly military customers, indicating that their contacts and sales did not change significantly according to the economic fluctuations and were more or less stable.So Hermetic Seal was more likely to make a correct expectation about their future and make an achievable, as well as challenging, budget, which is the key of the MPS. Mike, the manager of Hermetic Seal, who was looking for a large bonus, would make more conservative budgets to ensure that he could always meet the targets. He intentionally lowered the budget target that he used to make, in order to let off the pressure to meet the targets, so at the same time he reduced the motivation to fight for more challenging targets as well.Glasseal manager Carl feels more pressure about the budget and is thus more motivated to strive for the budget and keep his job. The budget target is challenging but achievable, as Carl is 90% sure to achieve the target. This is a proper probability according to practical experie nce in the budgeting system. We believe that Glasseal is the best-suited division for the MPS system. Lou, the Sealtron manager, would like to pay more attention to long-term development instead of currently cutting costs.He was upset with the MPS system but was forced to accept the system and the budget, so perhaps he is poorly motivated to implement the system. However, despite the manager's resistance to the MPS system, the performance of the division has improved under the new system and achieved most budgeting targets that were considered as impossible when making the budget and even exceeded some of them. The staff of the division used to be slothful under the stretch system when they didn't have to achieve the budget, whereas MPS is stimulating the staff to be more efficient.In contrast to the three connection divisions reacting in a positive way to MPS, we consider MPS as a disaster for Hermetite. The division was keeping a horrible financial record in its growing period and needed to focus more on long-term development, so it was unfair and improper to judge and evaluate Hermetite’s performance with financial criteria and to ask them to achieve all the yearly budgeting targets and financial criteria. Moreover, Hermetite’s market situation was hard to predict, as it was unstable and changed significantly from year to year, so it was unlikely to make a proper budget based on a correct rediction of the future. Even worse, the manager of Hermetite, an optimistic person, would like to set high standards in order to achieve high performance. He was upset with the new MPS philosophy, which forced him to accept a cut budget. And different from the â€Å"stretch† budgeting, which encouraged employees to achieve as high targets as they could, the most important motivation for employees in the MPS system is to keep their jobs. For Hermetite, which owned a huge potential and infinite future growth, the former system would have been better. To conclude, Glasseal suited the MPS philosophy best.Hermetic Seal and Sealtron would also perform a relatively positive change in the MPS system. But â€Å"stretch† budgeting is better for Hermetite than MPS. 3. What, if anything, could have been done to improve the implementation of the new philosophy? In order to provide a schematic response to this question, we return to the structure used to provide an answer to question one, being the four purposes of planning and budgeting processes. The first purpose is to enhance management control. With regard to the implementation of the new system, the amount of management control exercised has altered quite ambiguously.On the one hand, the creation of the bonus pool has augmented the amount of decentralized control to the division managers. This was mainly a result of the critique that there was always substantial delay with regard to payments of the bonuses. However, in its current execution, this pool causes the problem of a lack of segregation of duties. A recommendation is thus to leave ultimate authorization of bonuses with the general management, as an attempt to create reasonable assurance of no fraud is being committed by division managers.It would also cause division managers (who would still be able to appoint bonuses themselves) to account for the amount of subjectivity that is involved within this bonus system. The general management might ask explanations with regard to the division of bonuses. On the other hand, the implementation has increased the management control to an unnecessary high level. As can be seen in the answer to the second question, the tensions between divisional and general management have raised substantially within someone divisions without resulting in a higher success rate of targets being met.As a possible solution, an overseeing marketing function might be created. We envision two possible ways to exercise this measure. First, the function could be outsourced to a marketi ng agency, which would conduct an annual audit of the divisions and make suggestions regarding appropriate budget heights. In this way, the independence of this function can be assured. Second, the function could be orientated internally as a staff function with a mandate in the board of directors. The benefit of this second option is a continuous review of the divisions (as opposed to periodical review trough an external agency).The main goal of creating this role is to provide general management with a better knowledge of the market circumstances in which the division operate. And if division managers feel that general managers can provide supported arguments for a certain level of target and/or budget, their commitment could be influenced positively, which is an important characteristic of a budget. The second purpose is to engage in long(er)-term thinking. Using the current implantation, as we mentioned in question one, this purpose is completely missed. The organization does no t achieve in completing the planning cycle.The focus is mainly on operation planning, whereas strategic planning, programming and capital budgeting are taken insufficiently into the equation. When the company decided to change its philosophy, it envisioned a better coordination between divisional results so the company results as a whole would improve. But the results of this new philosophy don’t account at all to this strategy. This lack of ‘fit’ between strategic and operational planning could be countered by the above-mentioned marketing function, but also by accepting a higher level of risk.Especially with regard to Hermetite, HCC should be willing to accept the optimistic sales forecasts and even suffer losses during short term because in the long run it could perhaps achieve its immense growing potential and generate generous revenue and profit for the firm. In general, the general management should have thoroughly assessed the general mission, vision and s trategy of the firm beforehand and used this more strictly as a guideline to the budgeting and target setting process. The third purpose is to achieve coordination.The most important mistake committed by general management in this area, was the vigorous approach of the new top-down budgeting process. Although the general management tried to create a mixture of top-down and bottom-up in their system, their rather dictatorial approach has created the sentiment that the focus is purely on top-down budgeting. This approach could have been softened by a better communication towards division managers and other personnel. This step might seem negligible, but it could seriously impact the culture that is present in certain divisions (for instance Sealtron).Another possible measure is to decentralize some target-setting authority to division managers. Not total authority, but perhaps a system that involves negotiating power over the extents of targets. It could involve limits to targets, ins tead of an absolute number. In this way, the coordination might evolve more towards a sideways coordination system. The last purpose is to establish â€Å"challenging but achievable† performance targets. If the above-mentioned suggestions are addressed, we believe that this fourth purpose could be provided with reasonable assurance. It is an additional outcome to implementation of the recommendations already made.