Reducing resistance among employees

Reducing resistance among employees Resistance refers to the process through which people refuse to conform to changes. They do not like the change because of different reasons. In most cases, resistance is because the change will alter the comfort of doing things. People do not fancy the idea of adopting new ways of life and doing something.Advertising We will write a custom essay sample on Reducing resistance among employees specifically for you for only $16.05 $11/page Learn More For example, having to move from one office because of work reshuffle, work from that another office, and doing other duties that are not enjoyable, especially, if it happens more often than it should happen. Many do not like such ideas and will resist them. Below are ratings showing the indicators of preventing, minimizing, and tolerating resistance. Preventing resistance The organization prepares the employees for the upcoming changes. To a great extent, almost not at all 5 4 3 21 The organization appreciate s the feelings of the employees and tries to find out how they will cope with changes. They use questionnaires to get this information. 5 4 3 2 1 The organization makes several changes together 5 4 3 21 The organization appreciates the opinion of their employees and encourages them to take part in the change. 5 43 2 1 The organization cares only about the information to give the participants. 54 3 2 1 Employees feel that it is their fault; the organization thought of installing changes. 5 4 3 2 1 The managing director of the organization does care about the opinion of others. 5 4 3 21 Preventing resistance total: 20 out of 35 points The level High MediumLow Minimizing resistance The organization works hard to identify the symptoms of resistance. 5 43 2 1 The organization works hard to make participants communicate their feelings on the changes. 5 4 32 1 The organization works hard to include resistors in the team making changes. 5 4 3 21 The organization make s a change as its culture in order to prepare employees psychologically. 54 3 2 1 The organization celebrated the success of all employees and the organization in general. 5 4 3 21 The organization ensures that knowledge is available for everyone in all activities. 5 43 2 1 Employees in the organization feel that the organization is fair in terms of remuneration. 54 3 2 1 Minimizing resistance total: 25 The level HighMedium Low Tolerance resistance I like changes in the organization and always take them positively. 5 4 3 21 I do not socialize with employees or individuals who resist change in the organization. 5 43 2 1 I hate friction at work, and I enjoy making peace with people. 5 4 3 2 1 The organization is fair in its award. The organization awards the best performing participants. 54 3 2 1 I familiarize myself with the new changes in order to ensure that I qualify for the job 5 4 32 1 I respect the values of the organization, take change positively, and work towards adapting to it 5 4 3 2 1 Tolerating resistance total: 19 Tolerating level High Medium Low Other factors of reducing resistance There are three ways to prevent resistance. These are as follows: the first is to prevent resistance through the introduction of the change gradually in that organization, the second is to take time and prepare the employees psychologically for change through making suggestions that hint at the changes. Allowing employees to give their suggestions on the change is the third way of preventing resistance to change. This gives them the feeling that they contributed in the change implementation process (Avey Luthans, 2008, pp.48-70).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Several approaches can help minimize resistance to change. Three of these are as listed in this paragraph. The first is to ensure employee motivation through gener ous remuneration packages. Another way is to encourage change in the organization by celebrating successes of employees (Van Schyns, 2008, pp. 313-334). Lastly, resisting parties should have an opportunity to suggest collaborative methods with the new change. Finally, a person can use three approaches to tolerate resistance. The first is through accepting change because, otherwise, the employers will lay them off. Ensuring that rules are strict and all employees follow them strictly is the second. The third is restructuring the firm and reshuffling the employees, this way they will feel as if they are starting afresh and will most probably accept the change (Spiro, 2011, p. 69). In conclusion, resistance from employees can be changed by ensuring that employees take part in the change process. It is always advisable for employees to accept change in the organization in order to cope with it soonest possible. In most cases, change will make some employees feel out of place because th eir qualification does not allow them to do that job. This will help them to upgrade, otherwise, they will have to lose their job because the organization cannot work with people not fit for the job. References Avey, J, Wernsing, T, Luthans, F. (2008). Can positive employees help positive organizational change: Impact of Psychological Capital and Emotions on Relevant Attitudes and Behaviors? The Journal of Applied Behavioral Science, 44 (1), 48-70. Spiro, J. (2011). Leading Change Step-By-Step: Tactics, Tools, and Tales. San Francisco, CA: Jossey-Bass. Van Dam, K., Oreg, S., Schyns, B. (2008). Daily work contexts and resistance to organizational change: The role of leader–member exchange, development climate, and change process characteristics. Applied Psychology, 57 (2), 313-334.

Australia’s Recent Economic Performance

The macroeconomic policies of a country are the most important policies and these policies play significant role in the economic growth of the company. These also decide the economic position of the country as well as decide the direction of the economy of the country. There are several different types of the macroeconomic policies and among them most important policies are fiscal policy, monetary policy as well as exchange rate policy (Barbieri and Pezzini, 2001). The fiscal policy of a country helps to allocate the budget of the country’s necessary development and other requisites. The monetary policies of the government help in allocating the fund in correct investment option so that the country can able to achieve the desirable economic growth. In addition to that the exchange rate policy helps the government to maintain the rate of domestic currency as compared to the standard international currency. In Australia the government put great emphasis on developing effective m acroeconomic policies in order to ensure the desirable high growth rate for the country (Brittle, 2010). This report is an attempt to analysis the macroeconomic policies of Australia, which help in improving the growth of the country.  Ã‚   The Australian Government has taken significant economic policies, which help the country to establish substantial growth for the country. The government of Australia has been at the front position for utilizing the fiscal policies in order to minimizing the macroeconomics effects of the financial crisis, which influence the global economy (De Menil, Portes and Sinn, 2008). The Australian Government can do so as the debt of the country is minute compared to the international standard. Even after many years of fiscal deficits, the net government debt is remaining lower than 10% of the GDP of the country. This compares positively with the debt ratio of the United Nations Government of around 70%. The country has implemented sustainable fiscal policies, that needs the debt of public does not enhance connecting to the GDP in long term. The gross domestic product of Australia has expanded up to 0.7% in December 2015, in comparison to upward revised 1.2% growth in previous quarter and the market consequences (Fender, 2012). The expenditure on consumption is positively contributed to the expansion, net exports and investment also contributed to the growth of GDP.   The growth of economy is around 3% by accelerating from the upward revised 2.8% in September quarter and thus beating the expectation. Therefore, it is considered to be the fastest growth since the third quarter of the year 2012. The growth rate of GDP in the country is around 0.88% from the year 1959 to 2015. The growth rate reached to 4.50% in the first quarter of the year 1976 and recorded low at the rate -2% in second quarter of the year 1974. The current economic performance of the country is good and is supported by high production level (Freebairn, 2003). It is also a significant contributor of the five sectors that is expected to drive the future global development: education, agribusiness, mining, wealth management, and tourism. The structural reforms of the government of Australia can face decade of deficits due to the increase in the spending on the older households. The repaying costs will fall on the younger households. The Australian GDP is seemed to be expanded for the last quarter of the year 2015 and it also seems to be upward rising in with the growth percentage of the 2.7 percent and thus the expectations are seemed to be fastening the expansions that are required for the proper enhancement of the resources for the utilisation of the resources in the Australia. The growth rate of the country Australia is enhanced at the third quarter of the 2012 whose GDP annual growth is seemed to be fastening the expansion of at the rate of the 9 percent. Thus the bureau of the statistics also shows the growth of the economy in the country of the Australia also helps in the development of the economy of the country of the Australia. Thus the country Australia’s national GDP seems to be increasing at the next year of second year of at the low interest rate of the GDP and thus it also shows the growth of the -3.50 percent which also helps in the creation of the statistics of the Australian Bureau of the statistics (Abs.gov.au, 2016). The structural ref orms of the government of Australia can face decade of deficits due to the increase in the spending on the older households. The repaying costs will fall on the younger households. Hence,   the Australian economic centre seems to be dominated by the services sectors and thus it also helps in the increment of the success of the of the other sectors including the mining sectors that are require for the proper enhancement of the percentage at the rate of 13.5 % and thus it also helps in showing the key developments in the commodity of the exports and the imports and thus it also helps in the proper increment   of the investments in   the infrastructural services for the proper enhancement of the sectors data. Thus the Australian GDP also shows the actual values of the Australian GDP shows the historical and the forecasting of the economic calendars that are related to the new releases of the year.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Therefore, it would be difficult for the government of Australia for next ten years (Tawadros, 2016). Therefore, the commonwealth government is funding to adopt and implement new policies. Apart from this, government of Australia is still to respond the scale of the budget challenges. These challenges are difficult to overcome as the government does not have enough funds to purchase the reform. The sustainability of economy depends on the government policies (Friedman, 2000). The policies implemented by the government are reducing the superannuation tax, changing the capital gain tax and the negative gearings,   introducing broad property levy and broadening the goods and service tax.   The country has significant economic policies, which help substantial economic growth of the country. The GDP of the country is stable from the last several years as well as improved substantially in last few years.   a). The companies providing incentive for work to the employees and innovation via reduction in organization and income tax might constrain the desired policy setting and outcomes. The strategies can affect the policy setting of the country (Relative fiscal capacities of the States 2006, 2006). The government can have a significance influence on incentives that affects investment, innovation and taking decisions whether the workforce should participate or not and all the drivers for development. The incentives are influenced by disciplines imposed by the competitive markets. The reduction in the income tax can affect the income source of government (Gruen, 2005). The approach of the government to the fiscal policy is significant to imparting credibility and certainty to the market through application of the macroeconomic policies. The creditability policy contributes to the reduced uncertainty and thus creating more attractive business environment. The disciplined fiscal policy with credibility over medium terms allows the business to make decision regarding investment with greater confidence. The rates of payments which include their adequacy should be balanced against the impacts on the incentives for the employees to get off the welfare (Gruen, 2005). Therefore, the economic policy settings through the welfare and tax system impact on the work incentives and it should be frame in such a way that avoids the discouragement of employees.  Ã‚   When the government of the country reduced the income tax rate along with the tax for the companies, the government do so for promoting the business activities of the countries. When the income tax reduced for the individuals of the country the citizens have more money and they can expense more thus, the cash flow in the market is increasing and there is more liquid money in the market so the growth of the market is increasingly increased and from the growth rate of the market the economy of the country use to be booste d significantly. In case of reducing tax for the companies the companies have more liquid money, which the companies can invest in the future development of the companies and it help in prospectus growth and development of the country and its economy. The economy is boosted by these particular novel policies, which is different from the traditional economic policies. By these economic policies the government of country use to take substantial risk as by this policy the taxation income of the country will be reduced and the wealth of the country will be reduced initially but at the same time it open huge potentiality of growth and economic development of the country. The policy of reducing income tax and the company tax is innovative taxation policy of the government of the country that substantially help the country to improve its economic growth and development. At the time when the countries, in order to encourage the investment and growth of the companies of the country reduce the income tax rate as well as company taxes, which lead to deficit in the budget as the tax collection from the income tax Act of the countries as well as from the others taxes which are levied to the companies performing their business activities within the constituency of the country. By reducing the taxes the wealth collecting from the taxation will be reduced initially, however, it encourage the companies within the country to do more investment as well as this policies encourage the companies to do expansion for the growth and development of the company (Gumus, 2011). Therefore, in order to proceeding expansion the companies have to use several government facilities and have to provide taxes for availing the facilities and so that the taxation wealth of the country will be increased. Besides this, it helps in the growth of the market as due to this policy of go vernment to reduce company and income tax the market use to be growing substantially (Nagel, 2000). Moreover, in this way the economy of the country will be growing. In case of reducing the income tax, the taxpayer citizens of the country will get more money in their hand so they incline to buy more or they use to expense more in this case the market use to grow substantially (ItoÃÅ'„ and Rose, 2008). Therefore, by the help of this policy the government can be able to improve the economy of the country.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   b). When the central bank of the country takes initiatives for lowering the interest rate, it plays significant role stimulating the economic activities within the country as several organizations use to take finance from the banks in order to improve their business activities so that the companies can be able to establish desirable growth and development (Kincaid and Shah, 2007). The decrease in the interest will help in the development of the economic activity of Australia. The price growth can also be controlled of the houses so that the middle and low income group family can afford for the houses. Therefore, the affordability of the houses can be improved with the lower rate of interest and decreasing the rate of price of the houses. It has been concluded that the housing policy in the country is inappropriate that affected the housing affordability of lower income and middle income group of the people. It has been forecasted that the rise in the price of the houses imposes negat ive impact on the people of the country. The decrease in the rate of interest of the houses will encourage the lower and middle income group of the people. The increase in the rate of interest and decrease in the   price of the houses will enable to afford houses. The tax amount should be reduced and the combination of the Negative gearing and capital gain tax has contributed problems to the affordability of the houses all across the country. The decrease in the interest rates and price of the houses will help to increase in the investment in houses and attracts more number of investors towards purchasing of houses in the country. The complexities in the changes in the price of the houses have created difficulties in front of the government of the country. However, decrease in the rate of interest and decrease in the principle price will increase the affordability of the houses among the investors and other people. In the following policy banks play an important role as they provi de loan to the people for different purposes as well as for the housing in the country.   The policies and factors should help in the growth and appropriate development of the country.                Therefore, in case of lowering interest rate by the central bank of the country a boom in the market can be evident as the economic activities by the companies use to be improved substantially by the governmental policy of the country. At the time, when the price of the housing is growing the lowering in the interest rate help in improving the affordability of the housing as the customers of the housing can obtain the house in lower rate of interest and thus the tendency of buying a new house will be increased and maximum number of people incline to buy new house thus, a boom can be evident in the real estate industry (Monacelli and Perotti, 2010).   The government of Australia should undertake reforms on the spending and revenue side. The government is focusing on cutting down the spending. The government has reduced the budget for the foreign aid and the savings have been proposed for primary care, welfare through the changes in arrangement in the benefits and eligibility threshold and primary care. The revenue measures can help the government to improve the budget deficit and other policies.      Ã‚  Ã‚   Barbieri, S. and Pezzini, M. (2001).  OECD territorial reviews. Paris: Organisation for Economic Co-operation and Development. Brittle, S. (2010). Ricardian Equivalence and the Efficacy of Fiscal Policy in Australia.Australian Economic Review, 43(3), pp.254-269. De Menil, G., Portes, R. and Sinn, H. (2008).  Economic policy. [Oxford]: [Blackwell]. Fender, J. (2012).  Monetary policy. Hoboken, N.J.: Wiley. Freebairn, J. (2003). Economic policy for rural and regional Australia.  Australian Journal of Agricultural and Resource Economics, 47(3), pp.389-414. Friedman, B. (2000).  Monetary policy. Cambridge, MA.: National Bureau of Economic Research. Gruen, D. (2005). The Evolution of Fiscal Policy in Australia.  Oxford Review of Economic Policy, 21(4), pp.618-635. Gruen, D. (2005). The Evolution of Fiscal Policy in Australia.  Oxford Review of Economic Policy, 21(4), pp.618-635. Gumus, I. (2011). Exchange Rate Policy and Sovereign Spreads in Emerging Market Economies.  Review of International Economics, 19(4), pp.649-663. ItoÃÅ'„, T. and Rose, A. (2008).  International financial issues in the Pacific Rim. Chicago: University of Chicago Press. Kincaid, J. and Shah, A. (2007).  The practice of fiscal federalism. MontreÃÅ' al: Published for Forum of Federations = Forum des feÃÅ' deÃÅ' rations and iacfs by McGill-Queen's University Press. Monacelli, T. and Perotti, R. (2010). Fiscal Policy, the Real Exchange Rate and Traded Goods*.  The Economic Journal, 120(544), pp.437-461. Nagel, S. (2000).  Handbook of global economic policy. New York: Marcel Dekker. Relative fiscal capacities of the States 2006. (2006). Canberra, A.C.T.: Commonwealth Grants Commission. Tawadros, G. (2016). Asymmetric monetary policy rules in Australia.  Applied Economics, pp.1-15.9-24-14 [Accessed 29 May 2016].

Historical Systems of Power, Governance, and Authority Essay

Historical Systems of Power, Governance, and Authority - Essay Example The attitude of British rulers towards Indians fostered Hindu Muslim hatred. Indian nationalism was damaged by the discriminatory policy of British rulers. Undue favor to the Hindus at the start of British rule created lot of doubts and suspicions in Muslims’ mind. The situation changed when the British policy started favoring Muslims at the start of 20th Century. It resulted in fury and anger by Hindu population. Thus policy of British colonist helped them in extending their rule as the focus of Indian population was never on outside rulers instead they were focusing on each other. British rule also introduced political parties, which gave the impression of power and governance to the local population. This was a good tool to fool Indian population. The reality of political parties became evident when the proposed reforms by Indian political parties were hardly entertained by British parliament. Indian legislative assembly was not independent and could not make rules for itse lf. In fact all the legislation for India was done by British parliament. British rulers were aware of the fact that it would be difficult for them to rule a huge Indian population therefore they introduced some projects to indulge Indian population in those projects and made them subordinate.

Ethical and Human Issues in Health Care Research Paper

Ethical and Human Issues in Health Care - Research Paper Example Health inequities generate issues that deeply question our moral convictions. Any society should provide its members with the requisite conditions for attaining the best possible health, as this leads to a contented and useful life. Such is the demand of justice in health. This viewpoint renders a global community unjust if it permits the premature demise of individuals. It should, in fact, promote the economic and social conditions that are essential for preserving life (Ruger, 2006, p. 1002). A segregation of the members of society on the basis of deprivation is to be achieved. This in turn clearly identifies the individuals who are in urgent need of access to health care. It is important to realize that this intervention does not abandon the improvement of the average health (Ruger, 2006, p. 1002). Moreover, the provision of medical facilities to the groups occupying the center of the ill health spectrum is not discarded in this endeavor. Consequently, universal health coverage is promoted with regard to diseases such as AIDS, malaria and tuberculosis (Ruger, 2006, p. 1002). These diseases have been seen to be prevalent to a much greater extent among the disadvantaged sections of society. Moreover, there is a close correlation between global health and health and human rights. This relationship is founded on the inherent value of every individual and the rights of a person that derive from the local and international community. It is the objective of global health to ensure these rights.

Developments in Iraq After United States Involvement Essay -- essays r

Ask anyone about the current issues in Iraq and you will hear a multitude of answers, questions, remarks, backlash, and support for our countries involvement. Sure some things could have been done better, some things could have been avoided completely, but when you talk to someone who has personally witnessed 184 women setting themselves on fire in protest to the way men are treating them you can’t help but admire the change today. With the help of US and various foreign countries, Iraq is rebuilding itself from the ground up, repairing itself from previous dictatorship. There are three major concerns in Iraq, political freedom (including freedom of religion), women’s rights, and better education. These issues are far from being resolved, but they have also moved far from where they were before. According to President Bush, the US is looking to help â€Å"build a government that answers to its people and honors their country’s unique heritage.† In doing so US troops are helping train military forces and elect leaders, who interestingly enough 85 are women, this coming from a country that dismissed women’s rights. Iyad Allawi, Iraq's Interim Prime Minister believes â€Å"that the unity of the country will be enhanced [and] will be strengthened by the process of an election.† The new government will consist of a 275 member Transitional National Assembly, a Presidency council, provincial councils and a Kurdistan National Assembly. Currently Iraq is working under a Interim constitution, b...

Financial analysis report

Letter of internal control from external auditors 5. Minutes of board meetings 3. Energy sector analysis Energy is considered to be the lifeline of economic development. For a developing economy with a high population growth rate, it is important to keep a balance between energy supply and emerging needs. If corrective measures are not effectively anticipated significant constraints start emerging for development activities. The rise in global energy demand has raised questions regarding energy security and increased the focus on diversification, generation and efficient allocation.The answer lies in the attainment of optimal energy mix through fuel substitution by promoting energy efficiency and renewable energy and interregional co-operation. However, oil and natural gas will continue to be the world's top two energy sources through 2040. Pakistanis economy has been growing at an average growth rate of almost 3 percent for the last four years and demand of energy both at production and consumer end is increasing rapidly. Pakistanis total energy consumption stood at 38. Million tones of oil equivalent in 2010-11. The relative importance of the various sources Of energy consumption of Liquid Petroleum Gas (LAP), electricity and coal has been broadly similar since 2005-06. The share of gas consumption stood at the highest equal to 43. Percent of the total energy mix of the country, followed by oil (29. 0 percent). 3. 1 crude Oil The total supply of crude oil for the fiscal year 2010-11 was 75. 3 million barrels. The 68. 1 percent was imported and 31. 9 percent was locally extracted. 3. Natural Gas The consumption of increasing natural gas is rapidly. As on December 31st 201 1, the balance recoverable natural gas reserves have been estimated at 24. 001 Trillion Cubic Feet. The average production of natural gas during July- March 2011-12 was 4236. 06 million cubic feet per day (Emcee) as against 4050. 64 (Emcee) during the corresponding period of last year, showin g an increase Of 4. 57 percent. Natural gas is used in general industry to prepare consumer items, to produce cement and to generate electricity.In the form of CNN, it is used in transport sector and most importantly to manufacture fertilizer to boost the agricultural sector. Currently 27 private and public sector companies are engaged in oil and gas exploration & production activities. 3. 3 Liquefied Petroleum Gas-LAP LAP currently contributes only 0. 5 percent to the total primary energy supply in the country. However, 87 percent of its demand is met through local production. The rest is imported. This lower share is mainly due to local apply constraints and the higher price of LAP in relation to competing fuels like fuel wood, dung etc.Currently, in Pakistan, out of 27 million households, approximately 6 million are connected to the natural gas network while the rest are relying on LAP and conventional fuels such as coal, firewood, kerosene, biomass etc. LAP has thus become a pop ular domestic fuel for those who live in areas where the natural gas infrastructure does not exist. The annual total supply of LAP remained 467,476 tones; 1 , 281 tones were produced daily during 201 2, out of this 46 percent is produced in the private sector while 54 percent is produced in the public sector. Financial analysis report Letter of internal control from external auditors 5. Minutes of board meetings 3. Energy sector analysis Energy is considered to be the lifeline of economic development. For a developing economy with a high population growth rate, it is important to keep a balance between energy supply and emerging needs. If corrective measures are not effectively anticipated significant constraints start emerging for development activities. The rise in global energy demand has raised questions regarding energy security and increased the focus on diversification, generation and efficient allocation.The answer lies in the attainment of optimal energy mix through fuel substitution by promoting energy efficiency and renewable energy and interregional co-operation. However, oil and natural gas will continue to be the world's top two energy sources through 2040. Pakistanis economy has been growing at an average growth rate of almost 3 percent for the last four years and demand of energy both at production and consumer end is increasing rapidly. Pakistanis total energy consumption stood at 38. Million tones of oil equivalent in 2010-11. The relative importance of the various sources Of energy consumption of Liquid Petroleum Gas (LAP), electricity and coal has been broadly similar since 2005-06. The share of gas consumption stood at the highest equal to 43. Percent of the total energy mix of the country, followed by oil (29. 0 percent). 3. 1 crude Oil The total supply of crude oil for the fiscal year 2010-11 was 75. 3 million barrels. The 68. 1 percent was imported and 31. 9 percent was locally extracted. 3. Natural Gas The consumption of increasing natural gas is rapidly. As on December 31st 201 1, the balance recoverable natural gas reserves have been estimated at 24. 001 Trillion Cubic Feet. The average production of natural gas during July- March 2011-12 was 4236. 06 million cubic feet per day (Emcee) as against 4050. 64 (Emcee) during the corresponding period of last year, showin g an increase Of 4. 57 percent. Natural gas is used in general industry to prepare consumer items, to produce cement and to generate electricity.In the form of CNN, it is used in transport sector and most importantly to manufacture fertilizer to boost the agricultural sector. Currently 27 private and public sector companies are engaged in oil and gas exploration & production activities. 3. 3 Liquefied Petroleum Gas-LAP LAP currently contributes only 0. 5 percent to the total primary energy supply in the country. However, 87 percent of its demand is met through local production. The rest is imported. This lower share is mainly due to local apply constraints and the higher price of LAP in relation to competing fuels like fuel wood, dung etc.Currently, in Pakistan, out of 27 million households, approximately 6 million are connected to the natural gas network while the rest are relying on LAP and conventional fuels such as coal, firewood, kerosene, biomass etc. LAP has thus become a pop ular domestic fuel for those who live in areas where the natural gas infrastructure does not exist. The annual total supply of LAP remained 467,476 tones; 1 , 281 tones were produced daily during 201 2, out of this 46 percent is produced in the private sector while 54 percent is produced in the public sector.

Lewis Acid-Base Reaction Definition and Examples

A Lewis acid-base reaction is a chemical reaction that forms at least one covalent bond between an electron pair donor (Lewis base) and an electron pair acceptor (Lewis acid). The general form of a Lewis acid-base reaction is: A B- → A-B where A is an electron acceptor or Lewis acid, B- is an electron donor or Lewis base, and A-B is a coordinate covalent compound. Significance of Lewis Acid-Base Reactions Most of the time, chemists apply the  Brà ¸nsted  acid-base  theory (Brà ¸nsted-Lowry) in which acids act as proton donors and bases are proton acceptors. While this works well for many chemical reactions, it doesnt always work, particularly when applied to reactions involving gases and solids. The Lewis theory focuses on electrons rather than proton transfer, allowing for prediction of many more acid-base reactions. Example Lewis Acid-Base Reaction While  Brà ¸nsted theory cannot explain the formation of complex ions with a central metal ion, Lewis acid-base theory sees the metal as the Lewis Acid and the ligand of the coordination compound as a Lewis Base. Al3 6H2O â‡Å' [Al(H2O)6]3 The aluminum metal ion has an unfilled valence shell, so it acts as an electron acceptor or Lewis acid. Water has lone pair electrons, so it can donate electrons to serve as the anion or Lewis base.