Literature Review Of Definitions Of Performance - Free Essay Example

Sample details Pages: 22 Words: 6652 Downloads: 2 Date added: 2017/06/26 Category Statistics Essay Did you like this example? In a simple way performance means à ¢Ã¢â€š ¬Ã…“doing something successfullyà ¢Ã¢â€š ¬? mainly by using the available resources. Performance can be elusive concept. It deals with the outcomes, results, and accomplishments achieved by a person, group or Organisation. Don’t waste time! Our writers will create an original "Literature Review Of Definitions Of Performance" essay for you Create order (William J. Rothwel, Carolyn K.Hohne Stephen B. King: 2007).In many cases people do define performance based on financial aspects of the business. Focusing only on financial matters does not tell us what should we do and how to do in order to be successful. à ¢Ã¢â€š ¬Ã…“Performance is the definition and progressive achievement of tangible, specific, measurable, worthwhile and personally meaningful goals.à ¢Ã¢â€š ¬? (Darryl D. Enos 2007).We get a clear point in this definition that organisation should have well defined, specific and measurable goals. This serves as the first requisite in assessing the organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s performance. Having vague and general goals without proper measurement, pose a problem in evaluating corporate performance and proposing techniques for improving the performance. Michael Milgate 2004 said that,à ¢Ã¢â€š ¬?by monitoring performance for each measure and taking appropriate remedial action, improve revenues, business growth, reduced expen ses and compliance with sector regulations have resulted.à ¢Ã¢â€š ¬? 2.1 PERFORMANCE IMPROVEMENT There is a clear relationship between performance improvement and change management (discussed in Section 2.5 of this chapter).Many studies concluded that most organisations either fail or achieve very limited success in their efforts to improve performance. à ¢Ã¢â€š ¬Ã…“Success or failure in performance improvement efforts begins with the reasons why organisational decision makers decide to get involved in the first place.à ¢Ã¢â€š ¬? Darryl D.Enos 2007).Personally, I feel that there should be a motivation factor to stir up the process of improving performance. In addition to this Darryl Enos 2007 added that commitment and involvement of leadership is the most critical element for the performance efforts to be successful. Rephrasing Enos unless a leader is motivated by authentic interest and be committed in the process then efforts of performance improvement have little chance to work. Every organisation has problems. A good start is to admit the problem and find what is to be accomplished to solve the problem. à ¢Ã¢â€š ¬Ã…“Sometimes performance improvement starts with a targeted program for dealing with a problem that is limiting achievement of a worthwhile goal.à ¢Ã¢â€š ¬?(Darryl Enos 2007).As a suggestion, before approaching any technique to boost performance or implementing the efforts, management should identify areas which need improvements. The problem of poor performance or constant/stagnant performance may be caused by the top management itself.( Refer Enronà ¢Ã¢â€š ¬Ã¢â€ž ¢s Scandal 2001).Thus, the areas for performance improvement must be clearly identified and evaluated to avoid investing efforts in areas which are not critical to performance improvement. In trying to adopt efforts and strategies to achieve corporate performance, Organisations face challenges and end up failing. In one of their research Kaplan and Norton found that 9 out of 10 companies fail to implement their strategies. (Bob Paladino 2007). Paladino explains four barriers that contribute to Organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s failure to achieve expected results from their efforts and strategies put in process. There barriers are: Vision barrier (where research shows that only 5 % of companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s employees fully understand their companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s strategy); Management barrier (where 85 % of executive teams spend far less time discussing strategies and strategic issues than traditional operating results); Resource barrier (where most companies do not link their budgets to strategy): and the fourth barrier being People barrier (where research shows that only 25 % of managers have incentives linked to strategy). 2.2 PERFORMANCE MANAGEMENT SYSTEM (PMS1) Performance management system (PMS1) is not an end by itself, but its improvement enables an Organisation to perform better. Improving its efficiency ensures the data generated will tell where the Organisation is, how it is performing and where it is going. à ¢Ã¢â€š ¬Ã…“Effective management depends on the effective measurement of performance and resultsà ¢Ã¢â€š ¬? (Gobal. K. Kanji, 2002). Mohan Nair (2004) argued that Corporations sometimes measure too much of something and too little of others. Contributing to this it is even possible that Organisations unknowingly does not measure some of the business aspects. Moreover many organisations fail to link what they measure with corporate strategy. Nair added that many of these measurements are un-integrated and serve the wrong goals. à ¢Ã¢â€š ¬Ã…“Many corporations lack an overarching model for monitoring, measuring and managing the business. Balanced Scorecard offers a broad and overarching skin to the structural architecture of the business.à ¢Ã¢â€š ¬? (Nair 2004) Gobal K. Kanji (2002) explains the role of PMS1 and how an organisation may achieve business excellence by identifying areas to improve and how it can use its limited resources to reflect the improvement of the system. The design and implementation of a new PMS1 may in one way or another bring questions and tensions to employees. Kanji (2002) stated that, à ¢Ã¢â€š ¬Ã…“It is important to build a measurement system where measures are used as a management and motivational toolà ¢Ã¢â€š ¬?. I personally back this idea as will help in gaining management and employees support during designing and implementing the new system. In this regard, the PMS1 should be clear to employees explaining how each will contribute to the overall strategy. The efficient PMS1 also serves as the communication and rewarding tool. Furthermore, Kanji (2002) explains the past and present performance measurements and their implication on todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s business era. à ¢Ã¢â€š ¬Ã…“Traditionally, performance measurement focuses on financial measures .. that do not match entirely with competencies skills companies require to face todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s business environment.à ¢Ã¢â€š ¬? In insisting that financial measures of performance are under criticism in todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s world, Paul Niven (2003) said that à ¢Ã¢â€š ¬Ã…“they lack predictive power, reinforce functional silos, may sacrifices long term thinking and are not relevant to many levels of the Organisation.à ¢Ã¢â€š ¬?. Kanji then supports the significant contribution by Kaplan Norton (1992) to overcome the shortcomings of traditional PMS1 that employs only financial measures. 2.3 THE BALANCED SCORECARD (BSC) Robert S. Kaplan and David P. Norton (2005) invented BSC in 1992 due to the fact that traditional accounting measures like Return on Investment and Earning per Share give misleading picture while in todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s business environment continuous improvement and innovation is very important. The authors realised that many managers do not depend on single set of measures in isolation of the other. This implied the need of balanced presentation of both financial and non financial measure. Kaplan Norton complemented financial measures by operational measures calling it Balanced Scorecard (BSC). Kaplan and Norton define BSC as, à ¢Ã¢â€š ¬Ã…“a set of measures that gives top management a fast but comprehensive view of the business. The BSC includes financial measures that tell the results of actions already taken. And it complements the financial measures on customer satisfaction, internal processes, and Organisation innovation and improvement.à ¢Ã¢â€š ¬? These (including financial measures) are the four perspectives of BSC as mentioned by the authors. They suggested that for each of the perspective, managers should translate their visions and missions to strategic goals and objectives and these goals should be translated into specific measures. The word à ¢Ã¢â€š ¬Ã‹Å"Balanceà ¢Ã¢â€š ¬Ã¢â€ž ¢ in the Balanced Scorecard represents the balance between financial and non financial performance indicators; internal and external elements stakeholders of the Organisation; and lag lead indicators (Paul Niven 2003). Michael Milgate (2004) defines scorecard as a à ¢Ã¢â€š ¬Ã…“balanced management system in which shared vision and strategy are reference points for the management process; achieving this balance enables synergy and a practical fit with other frameworksà ¢Ã¢â€š ¬?. BSC serves as a powerful tool as it focuses on achieving breakthrough performance considering all measures without isolating non financial performance measures (Kanji 2002).Since its creation in 1992 by Drs. Norton Kaplan of Harvard Business School the Balanced Scorecard has been implemented by different business units in the Public as well as in the Private sectors-worldwide.( Michael E. Nagel- Vice President, BSC Collaborative) Henri .JF (2006) applied the BSC framework in his survey on how top management in a manufacturing company could use PMS to improve the strategic management and Organisational performance. à ¢Ã¢â€š ¬Ã…“Given its depth as a strategic management system, the BSC principle will continue to be widely adopted and further refined in user Organisation as experiences in its implementation emergeà ¢Ã¢â€š ¬? ( Michael A.Milgate 2004). This shows how widely BSC is used to improve the PMS if the Organisation chooses to adopt and implement it. Henri .JF (2006) poses a question that top managers should ask themselves; à ¢Ã¢â€š ¬Ã‹Å"How can we improve our system?à ¢Ã¢â€š ¬Ã¢â€ž ¢ .However, the author suggested that the improvement of the PMS is a continuous process that involves changing measures to reflect the new ideas and insights brought to the Organisation through creativity and other development activities. BSC can be successfully implemented in any organisation where the management is committed and devote time to formulate strategy and ready to accept changes. BSC has been implemented many organisations including services business , military units, schools, government institutions and also for profit organisations ( Wikipedia). An important point to note here is that an organisation should design its own BSC as management is knowledgeable of its responsibilities organisations operations rather than adapting another Organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s BSC. David P. Tarantino (2003) complements the work of Kaplan and Norton. He defined BSC, à ¢Ã¢â€š ¬Ã…“as a performance management tool that is used to provide an integrate perspective of an organisation.à ¢Ã¢â€š ¬?He also pointed out the four perspectives of the BSc as, external (how customers views the Organisation; Internal (Look at where the organisation must succeed and improve); Growth learning (examine how organisation grows and learns) and Financial (study financial performance of the organisation).These perspectives depend and influence one another. Tarantino (2003) said, à ¢Ã¢â€š ¬Ã…“To concentrate on only one, such as financial performance fails to recognise the contribution and balance of the other three perspectives.à ¢Ã¢â€š ¬? Of interest from the author is the explanation on how to develop the BSC. The first step he suggested is for the organisation to decide which goals are to be measured that should be included in the four perspectives. Then the organisation shou ld figure out the measures for each of the four BSC perspectives and determine the weight of each for ultimate evaluation of overall performance. Harvard Management-Update (2000), à ¢Ã¢â€š ¬Ã…“No need to wait for a companywide initiative-the key principles of this strategic-management system can be put to work in your unit right away.à ¢Ã¢â€š ¬?The author of the article tries to convince management to apply BSC reporting system. He is of the views that even if companies take years and spend millions to implement the scorecard across their operations the effects can be dramatic when the system takes root. He said that managers today donà ¢Ã¢â€š ¬Ã¢â€ž ¢t have to wait for a scorecard- inspired corporate transformation before learning- and implementing some of the methods centred ideas. He explained the four lessons from BSC that can be applied right away in virtually any business unit or department. Watch a variety of metrics Connect your metrics to strategy Develop a strategic budget Get everyone involved in tracking metrics The author still insists that BSC is a method that helps managers to develop a well à ¢Ã¢â€š ¬Ã¢â‚¬Å"rounded strategy and then get everyone in the company involved in implementing it. Mohan Nair 2004, arguing in favour of BSC, the changes in the character of business assets has exaggerated the challenges faced by business. à ¢Ã¢â€š ¬Ã…“In the past company assets would be reflected in the balance Sheet but now 85% of the assets are intangibles.à ¢Ã¢â€š ¬?Having the same arguments as previous authors about the inefficiencies of the financial measures, Nair also added that those financial measures are applied only to tangibles, when the intangibles are what fuels the future. According to an online source, www.balancescorecard.org/BSCresources the benefits of BSC are: improve organisation alignment, improve communication, more emphasis on strategy and organisational results, linked strategy and operations, and integrated strategic planning and management. 2.3.1 BSC development Kaplan and Norton explained four steps which many organisations have used to develop their balanced scorecard. The process includes: Define the measurement architecture à ¢Ã¢â€š ¬Ã¢â‚¬Å" To a beginner, it is recommended to start with a business unit applying the metrics as designed in the BSC rather than to the corporate level. Specify strategic objectives à ¢Ã¢â€š ¬Ã¢â‚¬Å" This step includes deriving strategic objectives for each of the four perspective from corporate goals. Choose strategic measures à ¢Ã¢â€š ¬Ã¢â‚¬Å" The third step is to choose related measures for the strategic goals to evaluate the performance so as to achieve the strategic objectives. Develop the implementation plan à ¢Ã¢â€š ¬Ã¢â‚¬Å" After selecting measures for each of the perspective, remains implementation process.à ¢Ã¢â€š ¬Ã…“Target values are assigned to the measuresà ¢Ã¢â€š ¬?. A link is then established from various metrics from the top to bottom of the BSC. The established scorecard is then incorporated in the organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s management system.. The online source www.balancescorecard.org/BSCresources also recommended nine steps to success develop and deploy BSC framework- In a sequential order these are; Organisation assessment, strategy development, strategic objectives, strategic mapping, performance measures and targets, strategic initiatives, automation, cascading the BSC throughout the organisation and last evaluation. Overall the BSC involves the following steps: Clarify the vision Communicate to middle manager and develop business unit scorecards Eliminate Non-strategic investments and launch corporate change programs Review business unit scorecard Refine the vision Communicate the BSC to the entire company and establish individual performance objectives Update long-range plan and budget Conduct monthly and quarterly reviews Conduct annual strategy review Link everyone à ¢Ã¢â€š ¬Ã‹Å"s performance to the BSC 2.3.2 BSC criticisms The use of the balanced scorecard system may not result to what managers expect. Some professionals spoke some problems that make the BSC under criticisms. It has been noted by professionals that the BSC concept does not guide how the approach can be deployed within an organisation. It is just been viewed as an approach that attracts managers to install and implement without a real sense on how it works, and what should be expected. (Stephen Smith 2006).From his article à ¢Ã¢â€š ¬Ã‹Å"problem with a balanced scorecardà ¢Ã¢â€š ¬Ã¢â€ž ¢, Smith pointed out some of the key issues that can cause BSC initiatives to fail. These are: Poorly defined metrics-These should be relevant ,clear and easily understood Lack of efficient data collection and reporting-Smith is concerned with the investments made in collecting metrics data, whether consuming too much time and energy. He then suggests the importance of prioritising key performance indicators to get most relevant information. Lack of formal review structure- This is necessary to accommodate any change in metric value. Reviewing is a cross functional activity. No press improvement methodology- Many organisation lack basic and standard toolkits and approaches for tracking problems. It therefore consumes a lot of time an efforts to address a problem that is caused by the performance gap. Too much internal focus- Smith ranks this as one of the major criticism of BSC. He suggests that Organisation should always start with an external focus through analysing organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s markets, shareholders, competitors, employees and other stakeholders. However Smith assured that all is well with the introduction and the concept of balanced scorecard. This means that the BSC approach is a useful tool and can bring desired results if management knows how to structure it and take the above points in considerations to avoid its initiatives from failing. It has also been learnt that BSC is being criticised by academic society on its practical nature, applicability and functionality. (Wikipedia).They also noted that some of the criticisms focus on technical flaws in the method and design of the original BSC proposed by Kaplan Norton. Supporting the main problem as seen by Smith 2006 other academicians have focused on the lack of citation support. à ¢Ã¢â€š ¬Ã…“Another criticism is that the BSC does not provide a bottom line score or a unified view with clear recommendations; it is simply a list of metrics.à ¢Ã¢â€š ¬? (Wikipedia).Regardless of these criticisms the studies done so far indicated that BSC is a useful tool in strategic performance management in an Organisation. An online source www.netmba.com added to the BSC pitfalls that during implementation managers should avoid the use of generic measures, which are being adopted by successful firms. Management should not take BSC as a guarantee of success in companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s operations. It should think clearly the companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s strategy and implement the scorecard for improving performance in operational level that derives improved financial performance. Kaplan and Norton said, à ¢Ã¢â€š ¬Ã…“Even an excellent set of BSC measures does not guarantee a winning strategy. The BSC can only translate a company strategy into specific measurable objectives.à ¢Ã¢â€š ¬? They also advised that by combining the four perspectives, the BSC helps managers understand implicitly many interrelationships. The four perspectives relate to each other and the effect on either of the perspective will impact the other. à ¢Ã¢â€š ¬Ã…“A well designed BSC should describe your strategy through objectives and measures you have chosen. These measures should link together in a chain of cause and effect relationshipsà ¢Ã¢â€š ¬? (Paul Niven 2003). Thus, it is suggested that all have equal importance and neither should be taken in isolation of others. 2.4 COMPARISON BSC AND OTHER PERFORMANCE IMPROVEMENT TECHNIQUES When we talk of performance improvement in an organisation apart from BSC, Six sigma and Total Quality Management (TQM) come under discussion. Both tools when applied properly work to achieve what management really expects. These tools are contrasted with BSC in the subsequent sections. 2.4.1 Balanced Scorecard (BSC) Vs Six Sigma It has been learnt that BSC and Six Sigma work independently from each other. BSC translates corporate strategy into actions that help to achieve the strategy. Six Sigma aims to solve the problem of poor performance by closely looking at the root cause of performance problem. In this case Six Sigma tries to minimise the errors and reduce other causes of defects in business processes. However, à ¢Ã¢â€š ¬Ã…“these frameworks are complementary and if used together they offer huge potential value.à ¢Ã¢â€š ¬? (Michael E. Nagel). BSC and Six Sigma when used together can deliver great and unexpected business performance (Alastair Horn 2006) . Nagel justifies his idea by clarifying that à ¢Ã¢â€š ¬Ã…“BSC and Six Sigma are complementary because the former provides the strategic context for targeted improvement initiatives and the latter is a business improvement approach that solve a myriad of performance issues.à ¢Ã¢â€š ¬? To make the difference more clearly, Nagel stated that, unlike Six Sigma, BSC is not a solution for closing specific strategic performance shortfalls. He then concluded that BSC describes the strategy for creating value and aligns resources to ensure the strategy is successfully executed. Six Sigma executes the strategy by using data and process improvement tools. It has been learnt that both BSC and Six Sigma strive for good performance through fixing up the performance gaps. In a clear manner a corporation may choose to implement any of the frameworks but the use of both the approaches would result to high performance according to the way each of them works. Rephrasing Horn, Six Sigma focuses on the best processes that organisation may adopt to improve its performance of products and processes on a continuous basis. while BSC focuses on performance management that translates strategy into executions. In explaining how both BSC and Six Sigma can work together, Henry Killackey (2008) speaks his idea that it is a very common practice to label organisation performance matrix in the BSC with red ( poor performance), yellow ( mixed results),and green ( excellent). If the organisation implements Six Sigma approach then the red ratings alert Six Sigma practitioners the areas which need immediate attention so that they can figure out ways of reversing the poor situation. In simple words, we may say that BSC serves as a communication tool for Six Sigma professionals. It has been learnt that BSC prompts weak and bad performing areas for Six Sigma professionals to act upon. As previously explained, the ultimate aim of both BSC and Six Sigma is to improve the performance of the organisation. In this regard the organisation can simultaneously implement both the approaches. They both rely on accurate data from customers and external stakeholders. Moreover the output indicators in Six Sigma may be used as measures in the BSC framework where by both the BSC and Six Sigma professionals will concentrate on the same goals. (Henry Killackey 2008) However Paul Grizzell (2004) in his article admitted that many authors see Six Sigma as the most effective performance management control system ever. But he cautioned readers that it is important to first consider the assumptions that were used to generate the opinions. Grizzell put forward his opinion that all performance management tools (in his case, Six Sigma, lean, BSC, Baldrige) when used as an integrated approach to maximise performance will lead to breakthrough and not just incremental improvement. 2.4.2 Balanced Scorecard (BSC) Vs. Total Quality Management (TQM) It is argued that the best approach for an organisation between BSC and TQM depends on the organisation itself. When developing a business strategy an organisation must consider multiple factors including leadership, customers ,business processes, financial goals and the structure, culture and the size of the corporation.( Schwartz Jay 2005). Jay continues that TQM and BSC share a common theme of improving communication in an organisation. He also added another shared goal of the BSC and TQM as the reduction of costs and improvement of services of an organisation. Moreover both TQM and BSC need management support to ensure that all employees support the new initiatives. However BSC and TQM differ in other aspects. à ¢Ã¢â€š ¬Ã…“The difference between TQM and BSC is in the number of people involved in the process; TQM requires full participation, compared with limited involvement for the BSCà ¢Ã¢â€š ¬?(Schwartz Jay 2005).With my little knowledge on the BSC, I think it also requires full participation. This is very important to prevent any possible resistance. Another difference named it à ¢Ã¢â€š ¬Ã…“major differenceà ¢Ã¢â€š ¬? by Schwartz is that BSC places more emphasis on finance i.e. using traditional financial objects; TQM while not diminishing the importance of financial solvency, it focuses more on the systems of the organisation, the concept of empowering people and employees involvement. I also raise my concern to Schwartzà ¢Ã¢â€š ¬Ã¢â€ž ¢s views on where the focus is in BSC .i.e. finance!!.Looking at the four perspectives of the BSC ( financial, customer, internal process and learning growth) it is clear that BSC involves both finan cial and non financial aspects. BSC was established to compliment the financial measures, so it does not put much emphasis on financial matters only but includes also non financial measures. The BNET business dictionary defines BSC as à ¢Ã¢â€š ¬Ã…“ a system that measures and manages an organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s progress towards strategic objectives. Introduced by Kaplan Norton (1992) ,the BSC incorporates not only financial indicators but also other perspectivesà ¢Ã¢â€š ¬? . To conclude this Schwartz (2005) suggests that before managers decide whether TQM or BSC which fits the organisation they must ask themselves the following questions: What is the organisation structure?, What is the corporate structure? What is the size of the organisation?. He then recommends that for a large and bureaucratic organisation BSC fits best and TQM fits best with small service related organisation. However Schwartz didnà ¢Ã¢â€š ¬Ã¢â€ž ¢t make it clear how to define a à ¢Ã¢â€š ¬Ã…“large organisationà ¢Ã¢â€š ¬? either in terms of capital, employees ,etc. I would rather say that whether using BSC or TQM the most important aspect to consider is whether the organisation is real committed and has a leader to initiate the change including involving all the employees. I would personally recommends the use of BSC as its structure is clear and helps the organisation to put the strategy into measurable goals. 2.5 MANAGEMENT CHANGE Management change involves the process of reducing the chances for resistance done by top management personnel and executives. In many organisations the tendency of management to resist changes, especially in adopting a new system keeps on growing day by day. Thus for the organisation to manage the changes there should be a systematic process, planned properly and which involves the shareholders and other key stakeholders. In this respect a change may be defined as any addition to an existing or modification to an old system or any deletion of an aspect of an old system. Some of the reasons for making changes could be solving problems, growth motives/purposes, improving performance, accommodating technology change, etc. In any organisation for a change to be successful, management should commit itself to make the change operational within a reasonable time. In many organisations this has not been the case as it has been relative difficult to implement changes especially adding a new thing to an existing system. It may be said that the systematic approach to implement changes reduces the negative impact of changes and the possible failure. The researcher will evaluate the performance of the Local Authorities Pensions Fund ( LAPF) using the metrics as structured in the proposed Balances Scorecard (Table 1) which is relevant to the Fundà ¢Ã¢â€š ¬Ã¢â€ž ¢s operations. Some metrics may be in use while others may not. In this case LAPF may wish to fully adopt the performance metrics as shown in the proposed BSC. Thus all issues relating to change management should be considered before trying to implement BSC approach to measure and improve the overall performance. This is the essence of analysing how change process may be done, possible challenges and change failure together with suggesting how to maximise chances for successful change process. Improving the performance is a continuous process, that necessitates new measures and approaches to be adopted. This also justifies why changes cannot be avoided by an organisation if it wants to occupy large market share, beat competition and improve the overall performance.( Henry J.F, 2006). à ¢Ã¢â€š ¬Ã…“Change management means to plan, initiate, realise, control and finally stabilise change process on both corporate and personnel level. In some situation change brings problems for instance disturbing system , staff programs and other development programs that are in progress. ( Oliver Recklies 2001).The author shows much concerns on those management and staff who have negative thoughts and perception on what is change and why change.. Management always fears to be questionable for failure while employees have fears of losing their jobs. Majority of employees tend to put forward resistance to change without considering that change facilitates improvements (Oliver Recklies 2001). The effects of change may be unclear to employees and thus fear something bad may happen that affects their tasks, responsibilities and worse enough even their lives. Management should consider possible aspects that may have negative impact on the change initiative so as to achieve the desired results. The success of change projects depends on the Organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s ability to make all their employees participate in the change process in one way or the other.à ¢Ã¢â€š ¬? ( Oliver Recklies 2001). Lawler (1986), viewed from Rob Paton James Mc Calman (2008),said that overall change is not impossible but it is often difficult. à ¢Ã¢â€š ¬Ã…“The difficult is that most organisations view the concept of change as a highly programmed process which takes as its starting point the problem that needs to be rectified, breaks it down to constituent parts, analyses possible alternatives, select the preferred solution and applies this relentlessly- problem recognition, diagnosis and resolutionà ¢Ã¢â€š ¬? Recklies (2001) made a significant contribution on how to minimise the negative effects of change to arrive at successful change process. He therefore divided the change process into seven stages it is relative better for management to understand in which stage they should expect what kind of problems. The stages are : shock and surprise, denial and refusal, rational understanding, emotional acceptance, exercising and learning, realisation and last being integration.( diagrammatically presented in figure 2.1) Shock surprise- This involves confrontation with unexpected situations Denial refusal-No need for change, i.e. Change is not necessary Rational understanding- people realised the need for change but unwilling to change own pattern of behaviour Emotional acceptance-This is the most important stage characterised by slow pace. Management should succeed in creating willingness for change for the organisation to exploit its real potentials that lie in different aspects. Exercising learning-This is the learning stage that will be influenced by peopleà ¢Ã¢â€š ¬Ã¢â€ž ¢s willingness. It is a trial for a new system and process. The stage is characterised by failure and success. This leads to the increased perceiveness of people own competence. Realisation-This stage highly depends on stage 5 above, as people get more information through learning and allows mind to receive new challenges and experiences, The stage is characterised by flexibility and thus perceived competency increased. Integration-At this stage people have acquired new skills and patterns of thinking The introduced change becomes familiar and a routing process. Figure 2.1 .Change process ( adapted from Oliver Recklies 2001) The seven stages simplify the implementation of the new process or change. Those who are responsible to accommodate the changes into the business should understand these stages so as to apply them systematically. John P. Kotter (1996) in his book à ¢Ã¢â€š ¬Ã‹Å"Leading changeà ¢Ã¢â€š ¬Ã¢â€ž ¢ explained clearly the most common mistakes done by organisations when adopting change and also he came up with their solutions. As Recklies 2001 (above) Kotter 1996 also explained eight stages for change process. Letà ¢Ã¢â€š ¬Ã¢â€ž ¢s now examine the change mistakes done by management ( by Kotter ) and later we will explain the change stages and contrast them with Reckliesà ¢Ã¢â€š ¬Ã¢â€ž ¢ change stages. Allowing too much complacency-This is one of the biggest mistake as ranked by Kotter. The over confidence attitude of an executive wishing to process change may cause change failure. Having been successful in the past drives the executive to proceed with change plan without establishing and understanding the urgency of change as perceived by management and employees. Kotter said, à ¢Ã¢â€š ¬Ã…“If complacency were low in most organisations today, this problem would have limited importance.à ¢Ã¢â€š ¬? To successful accommodate changes people need to devote their time and efforts to make it done. Failing to create a sufficiently powerful guiding coalition- Organisations need to have powerful guiding coalition. An active Chief executive is not sufficient to process the change. The head need a committed team that is expected to be powerful ,experienced, competent and leadership talented. In other words the head of the organisation should not undervalue the need for such a team. As said before the team should have leadership traits so as to overcome possible sources of resistances. Underestimating the power of vision- Power of vision complements the urgency and strong team. We have seen many plans fail because they lack clear vision. There should be a clear and appropriate vision to reduce chances for confusion so that the whole project goes into the right direction. Under-communicating the vision- Communication serves a lot in letting people/employees understand the vision ( change idea). Employees need to know how the change will affect their working either in a positive or negative side. They will not be willing to make sacrifices and give support to change unless they believe that the changes are the betterment for their welfare and the organisation as well. All these should be facilitated by proper communication. Permitting obstacles to block the new vision-In implementing changes, an organisation may face several obstacles. These may be within the organisation itself or from an external sources. In many cases people do think in their minds of the obstacles and other roadblocks. Kotter poses a challenge on convincing them that no external barrier exist. V. Nilakant S.Ramnarayan (2006) said that à ¢Ã¢â€š ¬Ã…“ Change can be brought about most effectively by weakening an organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s forces of stability.à ¢Ã¢â€š ¬? They argued that to weaken these forces of stability, the organisation needs to first understand the dynamics of these forces of stability. These forces of stability are counted as obstacles that block the way to changes. Having the same idea with Kotter ( 1996) ; Nilakant Ramnarayan (2006 ) believe that the forces of stability are within the organisation and the solutions to pave way for changes are also within the organisation, cannot be found outside the or ganisation. Failing to create short term wins- Referring to this mistake, organisation should divide the long term vision into short term goals ( say 6 to 18 months) whose results may be seen and encourage management and employees to be more productive. Kotter then said, à ¢Ã¢â€š ¬Ã…“ without short term wins ,too many employees give up or actively join the resistanceà ¢Ã¢â€š ¬?. Management declaring victory too soon. It is very risk to declare and celebrate victory too soon. Kotter suggested that the new approach adopted is still subjected to regression and possible failures unless the changes are takes as part of the organisation culture which may take 3 to 10 years. A interesting example he cited in his book is of a company which completed a first major part of change and declared victory, paying expensive consultants, with much à ¢Ã¢â€š ¬Ã‹Å"thank youà ¢Ã¢â€š ¬Ã¢â€ž ¢ without considering whether employees accepted the changes or the evidence that the original goals were accomplished. By doing this within few years all the changes introduced slowly disappeared and the subsequent it became even hard to trace any change element. Neglect to anchor changes firmly in the corporate culture- I personally understand it as accepting what has been changed taking it as part of your life and stick to it, i.e. make it a culture that you are used to. The author is of the view that changes can only stick when it is taken and embrassed as the way of doing things in that operating environment. In anchoring change ,Kotter suggested that there should be a conscious attempt to show that the new approach have helped improve performance; and should not be left to employees as there exist a danger that they may create an inaccurate links-that show no improvement after the change. Any of the above explained errors/mistakes may cause serious problems. It is not necessary that all errors be committed for a change or transformation to fail. These errors may also associate with budgets reduction, laying off employees, and eventually put great pressure those who remain in the organisation. Most of organisations want to change mainly to improve performance and to grab opportunities so as to increase their competitive advantage. Moreover technological change, globalisation and international integration necessitate changes and major transformation in the organisation. à ¢Ã¢â€š ¬Ã…“ Managers face three challenges, One being increased competition for an organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s resources, organisations competing in a world that is constantly changing, globalisation, technological change à ¢Ã¢â€š ¬?( Nilakant Ramnarayan,2006). The occurrence of these events ,to managers signals the need for change. Through assessing the internal context of change, they get more clear clues whether it is worth to introduce the change. Government legislation and changes in society value system are added as the causes of change ( Rephrased- Robert Paton James Mc Calman 2008) It is not unusual to hear a CEO addressing that they want to increase productivity by 20 to 30 percent or improving the quality by 30 to 50 percent. These pose challenges to managers who start thinking how successful they can change or introduce a new approach that can help to realise the targets. Letà ¢Ã¢â€š ¬Ã¢â€ž ¢s now look at the stages for change process as explained by Kotter (1996). Kotter (1996) came up with eight stages for changing process. Unlike Recklies (2001) whose change process is associated with what situation and problems managers should expect in the process ,Kotterà ¢Ã¢â€š ¬Ã¢â€ž ¢s change process is associated with the previously explained mistakes. These stages serve as the solutions for the mistakes advocated by Kotter. The following are the process of creating major change (quoted from page 21 à ¢Ã¢â€š ¬Ã¢â‚¬Å"à ¢Ã¢â€š ¬Ã‹Å"Leading Changeà ¢Ã¢â€š ¬Ã¢â€ž ¢). Stage 1: Establishing a sense of urgency. Stage 2: Creating the guiding coalition Stage 3: Developing a vision and strategy Stage 4: Communicating the change vision. Stage 5: Empowering broad-based action Stage 6: Generating short time wins. Stage 7: Consolidating gains and producing more changes. Stage 8: Anchoring new approaches in the culture. Kotter (1996) stresses the sequential use of the stages in the change process without skipping any stage to avoid problems. He said, à ¢Ã¢â€š ¬Ã…“ Although one normally operates in multiple phases at once, skipping even a single step or getting too far ahead without a solid base almost always creates problems.à ¢Ã¢â€š ¬? Organisations should also remember the effect of culture and managers who lack leadership traits to change process. à ¢Ã¢â€š ¬Ã…“ The combination of cultures that resist changes is lethal errors described are almost inevitable under these conditions.à ¢Ã¢â€š ¬?. It should be noted that to take change process, leadership skills are very important as compared with managerial skills. We need a manager who can lead people to change. For the transformation process to be successful management should be competent. In many organisations leading change posses a big challenge It is therefore important for managers to have appropriate leadership skills. To get the best results and change process be successful Oliver Recklies stages are also very important. A manager knows in advance what resistance is expected, so preparing to tackle the problem. Both Recklieà ¢Ã¢â€š ¬Ã¢â€ž ¢s and Kotterà ¢Ã¢â€š ¬Ã¢â€ž ¢s stages may be linked together for a successful change process. 2.6 ANSWERS TO THEORETICAL QUESTIONS What is performance measurement?:It is a process which an organisation defines criteria for determining how effectively and efficiently its operations are. The aim of measuring performance is to determine whether the organisation meets its pre-defined objectives. Performance measurement can also be applied to individuals or particular business unit/department. ( Section 2.1) How can it be improved?: Performance measurement can be improved by establishing and maintaining an effective performance measurement system ( PMS1).This system should link the organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s operations to corporate strategy. The PMS1 identifies areas to be improved, figures out different ways of improving those areas and assign resources for the process. ( Section 2.2) What is Balanced Scorecard ( BSC)?: Balanced Scorecard is a performance measuring and reporting system that translates the organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s strategy and vision into specific measurable and actionable goals.BSC provides a link between organisation long term strategy with short term actions whereby different relevant metrics are applied to measure the organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s performance. The measurement includes both financial and non financial measures. BSC serves as the effective means of improving both external and internal communication. ( Section 2.3) How widely is BSC used?:BSC can be used in business, industry, government and non profit organisation regardless of the size. According to Bain Company survey 62% of the 708 surveyed companies had adopted the BSC. Most of those adopted have reported a high level of satisfaction of 3.86 against a maximum of 4. (Section 2.3) What are the benefits of using the BSC?: The benefits depend on how the BSC is implemented. A well defined ,developed and applied BSC brings benefits to the company user.BSC provides a more effective way of monitoring the organisation performance and stir up its improvement initiatives. Moreover BSC serves as a management report whereby it provides operational performance across the perspectives. One of the main strategic benefit of the BSC is the process of articulating the pre-set objectives aligned to the corporate vision ( Section 2.3) What are the problems or challenges in implementing the BSC?: Implementing a BSC is a long term process. Developing and sustaining the BSC needs management commitment. One of the biggest challenge is having a leader who can lead the BSC development throughout its implementation. Another challenge relates to defining the measurable goals with their metrics which link with the corporate strategy and vision. Other challenges are: -Underestimating time for BSC implementation Maintaining momentum -Leader not involving all organisation staff; Poor communication may result to resistance.( Section 2.3.2) How to reduce chances for BSC failure?: All in all management should be ready and committed to change. Communication serves as an effective tool to gain support and reduce resistance that in most cases cause failure. Managers should feel an ownership for BSC. The organisation should also have a strong team working together; this determines peopleà ¢Ã¢â€š ¬Ã¢â€ž ¢s behaviour and conducts. The objectives and expectations should be clearly and concise communicated to all within the organisation. Another approach is to link the performance of the objectives contained in the BSC to rewards. Management should also align the existing processes within the organisation with the BSC goals. What are the metrics for measuring performance? :Every organisation has metrics which are relevant to its operating environment. Management should not just adopt the metrics established and implemented in another organisation as may be irrelevant to what they intend to measure. Depending on the corporate vision, strategy, objectives and goals, management has to establish own measures of performance.( Section 2.3.3) Are there any other tools for improving performance measurement besides the BSC?:Apart from Kaplan and Norton, other professional have also developed some measures which are used to improve performance measuring. Some of these are six Sigma, Total Quality Management ( TQM ), Baldrige, APIC etc. Six Sigma and TQM are explained in sections 2.4.1 and 2.4.2 of this chapter.

Adam Smith s Economic Philosophy - 1500 Words

If I was to create the perfect society today, I would use Adam Smith’s economic philosophy. Adam Smith is known today as a modern philosopher. In order for a society to prosper, Smith believed that their economy would have to function as a capitalist economy. The perfect, most efficient, society would include specifically Smith’s capitalist ideas of the division of labor, the sufficient pay of workers, and would not include the use of slavery. These ideas will make the perfect society prosper. The most important component of having the perfect, most efficient society, would be the division of labor. The division of labor consists of one person doing one small task, another person doing another small task, and other workers continuing the same process until the final product is complete. An example of this would be the use of an assembly line while making pins, as Smith mentions in his book An Inquiry into the Nature and Causes of the Wealth of Nations. Smith explains that the larger pin manufacture he saw with many workers, was more efficient than the small manufacture of only ten employed workers who could make â€Å"upwards of forty-eight thousand pins in a day† (Smith, 4). Smith then goes on to explain that, â€Å"But if they had all wrought separately and independently†¦in consequence of a proper division and combination of their different operations† (Smith, 4-5). Smith is saying that the workers could have made more than forty-eight thousand pins i n a day if they divided thereShow MoreRelatedSmith vs. Marx - a Comparison Essay1247 Words   |  5 PagesSmith versus Marx Ââ€" A Comparison S. Glen Balanoff July 04, 2004 Smith versus Marx Ââ€" A Comparison Modern economic society can be described as a combination of certain points from several theories combined into one. Changing dynamics and economic needs of nations has spawned a development of various, and contrasting, economic systems throughout the world. 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Echoes free essay sample

After the music stops, and the piano collects dust, only few will hear that glorious sound. Tchaikovsky, Beethoven, and Chopin continually ring through my ears. And once heard, the sound becomes unforgettable–just like him. The things he did always came off a little strange–constantly inventing thing, improving lasers, and editing picture. But, despite his odd habits, he was a kid-genius, especially when it came to music. Music was his life and his everything. And that keyboard in his room? It got used at least an hour every day. Yet, his life was cut short when hit by a car, laser batteries in hand. Practice, practice, and more practice–always striving to attain the best. His attitude was to work hard, knowing thered be payoff in the end, knowing he could stand out in this world. He knew he could be someone. Someone well-known. Yet, he was unknown to the surrounding witnesses at the scene. We will write a custom essay sample on Echoes or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Just as it was in his life, music is a priority to me. Although Ive had constant pressure to press on with my skills, and continue with the Milwaukee Youth Symphony, there have been countless times Ive wanted to quit. But then I recall my cousins dedication, and continue forward. I need to do this for him–to help others know me, and Georgie. He has been absent from Earth for a little over a year now. Yet, his piano still rings.

MLC and the environmental management accounting

Phases of the case study The project has three phases which will be discussed in detail. The first phase identifies the current cost of accounting system in the Methodist Ladies College. The institution currently uses the conventional accounting system that does not apportion the environmental management system. The objective of exploring the current environmental management of the system is comparing the convectional accounting with the environmental management accounting.Advertising We will write a custom case study sample on MLC and the environmental management accounting specifically for you for only $16.05 $11/page Learn More The environmental management accounting involves development of the company resources to ensure that there are appropriate aspects of developing proper mechanisms to account for usage of energy and identifying costs of conserving the energy. The second phase of this study on MLC identifies the cost and revenue opportunities tha t are not recorded when using the traditional accounting methods. The objectives of this phase are two, the first objective is to determine the necessary changes that are appropriate to the system to include all the environment related costs. The second objective is to provide the stakeholders with meaningful information on the costs and opportunities presented through environmental management accounting. The information creates awareness among the stakeholders and provides them with a basis to make changes in the company. The third phase involves trial recording of the changes to determine how change would produce different results from the current management accounting system. The objective of this trial phase is to determine how the Environmental Management contributes to good management by providing information to managers on how to handle purchases in a way that is environmental conscious and cost effective. Black bud accounting practice used in MLC MLC uses the convectional ac counting system that is not environmental conscious. The accounting system is cost oriented and not activity oriented. It classifies the costs in general terms and not as per the source of the cost. The first classification of environmental related expenses is the administration expenses. These costs involve costs such as printing and distribution of newsletters to parents by the school administration. The other cost is the photocopying costs, this is an expense incurred through photocopying of learning material by students as well as teachers. The other generalised expense is water expenses, which are the rates paid to the Water Corp by the institution. The one is the lighting expense that includes the power and electricity expenses within the institution. The other expense recorded in the system is the waste costs that refer to the cost of waste products disseminated from the company (Romney 2009). The environmental impacts associated with MLC’s operations and costs associa ted with the environmental impacts The first environmental impact associated with MLC operations is the paper usage expense. This expense accrues to the photocopying activities within the institution. It includes the cost of buying the plain paper. However, the current accounting system does not record expenses except photocopying labour. It also includes the printing activities done by the students and the energy used in the printing process. All these are classified together as paper usage expense.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The other impact associated with the MLC operations that has a direct impact on the environment is lighting costs. It takes fossil fuel to make electrical energy used in lighting and conserving light automatically means conserving fuel used in the generation of light. The current MLC accounting cists usually includes lighting costs as the onl y energy cost. However, the costs not only result from lighting but also replacement of lighting equipment, wear and tear and cooling of machines using air conditioners. The third environmental impact associated with the environment is the water usage. The institution incurs this expense using water in showers and toilets as well as in the running taps. The other activity interconnecting use of energy is the administrative activities. The administrative purposes involve activities such as printing and dissemination of newsletters to parents. The parents receive newsletters either through the students or by mail. Costs of envelopes and plain paper to print the newsletter, the toners and labour of printing the newsletters are all included in the administrative costs (Romney 2009). Limitations of the existing accounting system with regard to cost savings and how costs can be reclassified to improve decision-making The current accounting system has its limitations. The first limitation of the current accounting system used by the MLC is that it does not provide information on the specific environmental cost. It is complicated, which makes it hard to trace costs involved (Romney 2009). The other challenge of this manner of accounting is that it does not trace the actual sources that incurred the expense because it generalises all environmental costs (Romney 2009). The other limitation is that it does not give insight to the management on how to conserve energy as well as area that costs may be minimised. It provides scanty information on the impact of activities engaged by the institution on the environment. It denies the institution an opportunity to receive funding from parents and friends to assist in the efforts of becoming energy efficient. The traditional accounting system is inappropriate in making organisation energy efficient. The other major aspect of consideration in the organisation is that the organisation may develop its own systems of conserving and generating resources such as using river Swan to cater for its need for water rather than use water from the Water Corp. Benefits of Activity Based Costing to MLC The activity based accounting is beneficial to the company in the sense that it has to work using the areas related to the development of the organisation. The activity based costing is advantageous to the institution mainly because the reporting of expenses enable one to trace the sources that incurred the environment related costs. It establishes responsibility centre and each centre has an account where expenses are recorded.Advertising We will write a custom case study sample on MLC and the environmental management accounting specifically for you for only $16.05 $11/page Learn More This assists the organisation to trace costs and identify opportunities and costs incurred from the environment related expenses. The other major factor of consideration is that it informs the management and the stakeholders on the costs incurred and how each unit incurred the expenses. This makes it easy for the management to make prudent decisions on how to conserve energy as well as how to develop appropriate measures to make the company cost effective. The activity based costing unravel the hidden costs in the conventional accounting such as labour costs and it presents a clear picture on the actual expense incurred when doing a particular activity (Langfield 2009). How costs associated with environmental impacts within MLC can be allocated and what are the limitations associated with the cost drivers identified in the study. The costs identified in the study can be allocated as follows. The power and lighting costs can be classified as costs per square metre such that each cost is assigned as per the responsibility centre that generated that cost. The cost is in such a way that it is saving from the source. In the lighting costs, additional costs such as replacing the lighting equipme nts as well as wear and tear of the power equipments are all considered differently not just as part of lighting expense (Langfield 2009). The other environmental impact cost allocated differently is the water expenses. The water costs are usually a generalised expense. However, the new accounting system allocates the water usage according to the kind of machine or source that releases the water. Water is classified as either shower water, tap water or washing machine water. This makes it easy to identify the outlets that use a lot of water. The other allocation is on the photocopying costs. These costs are usually generalised in the current accounting system. However, the environment management accounting classifies the cost into different categories. The first one is the labour used in the photocopying prices; it also includes the cost of the plain paper. In the new accounting process, expenses such as use of envelope are part of the photocopying expense (Langfield 2009). The wast e costs are also not generalised in the environment management accounting where the expenses are classified as per the specific activity. Activities such as tipping fees are distinct from the waste costs that are the actual price of the material put to waste. It also involves costs of disposing the equipments either through paying someone to dispose the equipment or other expenses such as the development expense.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The benefits to the responsibility centres within AMP from maintaining records on both energy and water usage Maintaining the records of energy and water usage provide a clear picture of how each responsibility centre contributes to the energy and water expenses. This makes every part of the institution participate to the use of energy, and the energy expenses cease to be generalised expense without a clear outline on who uses the energy. The other benefits that result from the use of energy are the increased awareness about personal contribution to the environmental related expenses. It provides a motivation to control and reduce those costs in order to prevent losses that are likely to occur. The motivation results only when there are specific accounting that indicates the responsibility centre responsible for each cost. It also enables the responsibility centre to classify the expenses further into sub centres that serve as an indication to the development of the company resource s. The other effect of the responsibility centres’ recording their expenses is that it results in identifying opportunities of cutting down the costs unlike when using the convectional method of cost accounting. It assists in identifying other costs related to the major expense. When there is recording in the sub-centre it is easier to identify costs that relate to the major expense such as labour costs or breakage and maintenance costs involved as opposed to when the costs are generalised. The institution saved more than twenty seven thousand dollars when allocations of expenses were through responsibility centre records. How could MLC develop additional records for identifying, allocating, and managing the costs associated with waste and the associated financial benefits? There are additional records that the MLC must have to ensure that there is appropriate accountability on how the resources are used. The first additional record that is necessary in the incorporation of t he environmental management accounting in the MLC is the photocopy expenses. The photocopy expenses include renting photocopiers to use as well as the labour and time spent in operating the photocopiers. It includes the cost of the plain paper used in photocopying. Such records in the sub centre make it easy to see how the organisation uses the resources (Maskell 2003). The other aspect of consideration is having the company to include records of expenses incurred in administration and specifically the newsletter expenses such as envelopes and the labour involved in the preparation of the newsletters. The other additional records relates to the water expenses, to account for water usage it is imperative to classify the use of water as per the way or the equipment used to discharge water. Having records of the volumes of water released using the taps, washing machines, toilets and other domestic purposes make it easy to identify and to trace where the water expenses originate from an d how to control them (Maher 2005). Waste expenses may also need additional records to include costs such as the labour incurred in disposing the waste. Other additional record in waste expense is that cost of buying dustbins and other waste handling equipment. The other cost that is usually not accounted for or recorded in the conventional methods yet it is a major environmental cost is the cost of the waste material. This refers to the cost of the material that is disposed. Other cost that applies to the waste materials is the cost of training personnel as well as the stakeholders of the institution on how to handle waste. Currently, MLC uses the paper recycling techniques to reuse the papers. However, it requires training of staff and students on how to handle papers meant for recycling (Bruns Kaplan 1987). How a life cycle costing system (LCC) could be implemented within, MLC and what would the environmental impact issues that would need to be considered and cost within the LCC exercise The life cycle costing usually refers to the costing exercise that looks into the total cost of equipment rather than the purchase cost of equipment. This applies when making purchasing decisions on equipments that may have implications on the environmental management accounting. The total cost refers to the additional cost of having equipment and it includes the purchasing costs, maintenance costs as well as the waste cost. The waste cost is the coast of disposing the equipment. When someone considers all those costs mailing decision on the appropriateness and the effectiveness of the product used usually applies (Bruns Kaplan 1987). The lifecycle costing also considers the life cycle of the equipment or the durability of the product bought. This is the length that particular equipment is expected to last while it is effective and efficient in its use. This aspect also includes warranty of the equipment and the cost of maintaining the equipment. The other expense is the development expense where an organisation spends its time to develop appropriate structure to cater for the organisational needs of the particular equipment. The following are some of the environment impact issues that need consideration as lifecycle costing issue. The first environmental impact issue is the air conditioners. The main use of the air conditioners is to provide cooling for the machines used in the institution to prevent overheating of the machines. The project hopes to install three air conditioners because the cost is high yet it is right in consideration of the fact that replacing damaged machines is more expensive. The other cost is the swimming pool by closing down the pool and use of another swimming pool from the neighbouring school (Maher 2005). The other area where lifecycle costing will apply is development of new classrooms as the current classrooms have an occupancy rate of eighty per cent. This can be done through the development of timetables that ensure there is an occupancy level of one hundred per cent. This will prevent additional expenses in development of the classes and focus the resources in other areas that are significant in the project. The other area where the life costing will apply is in the water conservation where the institution is looking for ways of reducing the water expenses by building new taps and toilet flushers that use six litres of water than the flushers that use eleven litres of water. This will reduce the amount of money used on water because the quantity of water required is reduced. When expenses are reduced where appropriate, the cost will reduce which results to increase in the revenue generated from the project. Considering these aspects using the lifecycle costing ensures that the management makes appropriate and cost effective decisions. References Bruns, W Kaplan, S 1987, Accounting and management: A field study perspective, Harvard Business School Press, Massachusetts. Langfield, K 2009, Manag ement accounting: Information for managing and creating value, 5th edition, McGraw Hill, New York. Maher, L 2005, Fundamentals of cost accounting, McGraw-Hill, New York. Maskell, B 2003, Practical lean accounting, Productivity Press, New York. Romney, M 2009, Accounting information systems, Pearson Prentice Hall, Upper Saddle River. This case study on MLC and the environmental management accounting was written and submitted by user Graysen K. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Ecotopia essays

Ecotopia essays Ecotopia, a novel written by Ernest Callenbach in 1975, brings many new economically wonderful ideas to the minds of its readers. The ideas that are presented in this book are amazing, and allows its readers to think in an entirely new way of the world that surrounds us. At first this book is slow and hard to get into, but as it continues, it begins to bring insight to your thoughts and your imagination runs wild with ideas of the way life could really be. The main character is a man named William Weston. He is a middle-aged man from New York City. He is a reporter for the New York Times-Post. As the novel begins we learn that he has been assigned to a special six-week mission. He is to travel to a land called Ecotopia, and report on the living conditions and the way of live for the Ecotopians. This sounds easy right? Well, not exactly. Ecotopia is not like any other nation on Earth. It was founded when northern California, Oregon and Washington separated from the United States to create their own union. A place that is economically perfect. William is the first American in twenty-years that has been allowed to enter into this territory. He does not realize the extent of what he is getting into when he agrees to this job assignment. While William is on the airplane on his way to Ecotopia he begins to write his first journal entry. In this entry he tells about his life. We learn that he a father and a husband. He writes how is becomes harder to say goodbye to the children as he leaves for assignments, however, then he states that even when he is around he sometimes neglects spend time with them. There is no reason to feel sorry for him after reading this. He also mentions a woman named Francine. This is not his wife, as we already learned that her name was Pat. This may be his mistress or possibly he is divorced to Pat and Francine is his new girlfriend. Callenbach, the author, makes this unclear. After he gets off his plan...

Ghost Dance, Amerindian Rebellion and Religious Ritual

Ghost Dance, Amerindian Rebellion and Religious Ritual The ghost dance was a religious movement that swept across Native American populations in the West in the late 19th century. What started as a mystical ritual soon became something of a political movement and a symbol of Native American resistance to a way of life imposed by the U.S. government. A Dark Moment in History As the ghost dance spread through western Native American reservations, the federal government moved aggressively to stop the activity. The dancing and the religious teachings associated with it became issues of public concern widely reported in newspapers. As the 1890s began, the emergence of the ghost dance movement was viewed by white Americans as a credible threat. The American public was, by that time, used to the idea that Native Americans had been pacified, moved onto reservations, and essentially converted to living in the style of white farmers or settlers. The efforts to eliminate the practice of ghost dancing on reservations led to heightened tensions which had profound effects. The legendary Sitting Bull was murdered in a violent altercation sparked by the crackdown on ghost dancing. Two weeks later, the confrontations prompted by the ghost dance crackdown led to the infamous Wounded Knee Massacre. The horrific bloodshed at Wounded Knee marked the end of the Plains Indian Wars. The ghost dance movement was effectively ended, though it continued as a religious ritual in some places well into the 20th century. The ghost dance took a place at the end of a long chapter in American history, as it seemed to mark the end of Native American resistance to white rule. Origins of the Ghost Dance The story of the ghost dance began with Wovoka, a member of the Paiute tribe in Nevada. Wovoka, who was born about 1856, was the son of a medicine man. Growing up, Wovoka lived for a time with a family of white Presbyterian farmers, from whom he picked up the habit of reading the Bible every day. Wovoka developed a wide-ranging interest in religions. He was said to be familiar with Mormonism and various religious traditions of native tribes in Nevada and California. In late 1888, he became quite ill with scarlet fever and may have gone into a coma. During his illness, he claimed to have religious visions. The depth of his illness coincided with a solar eclipse on January 1, 1889, which was seen as a special sign. When Wovoka regained his health, he began to preach of knowledge which God had imparted to him. According to Wovoka, a new age would dawn in 1891. The dead of his people would be restored to life. Game which had been hunted nearly to extinction would return. And the white people would vanish and stop afflicting the indigenous peoples. Wovoka also said a ritual dance which had been taught to him in his visions must be practiced by native populations. This ghost  dance, which was similar to traditional round dances, was taught to his followers. Decades earlier, in the late 1860s, during a time of privation among western tribes, there had been a version of the ghost dance which spread through the West. That dance also prophesied positive changes to come to the lives of Native Americans. The earlier ghost dance spread through Nevada and California, but when the prophecies did not come true, the beliefs and accompanying dance rituals were abandoned. However, Wovokas teachings based on his visions took hold throughout  early 1889. His idea quickly spread along travel routes, and became widely known among the western tribes. At the time, the Native American population was demoralized. The nomadic way of life had been curtailed by the U.S. government, forcing the tribes onto reservations.  Wovokas preaching seemed to offer some hope. Representatives of various western tribes began to visit Wovoka to learn about his visions, and especially about what was becoming widely known as the ghost dance. Before long, the ritual was being performed across Native American communities, which were generally located on reservations administered by the federal government. Fear of the Ghost Dance In 1890, the ghost dance had become widespread among the western tribes. The dances became well-attended rituals, generally taking place over a span of four nights and the morning of the fifth day. Among the Sioux, who were led by the legendary Sitting Bull, the dance became extremely popular. The belief took hold that someone wearing a shirt that was worn during the ghost dance would become invulnerable to any injury. Rumors of the ghost dance began to instill fear among white settlers in South Dakota, in the region of the Indian reservation at Pine Ridge. Word began to spread that the Lakota Sioux were finding a fairly dangerous message in Wovokas visions. His talk of a new age without whites began to be seen as a call to eliminate the white settlers from the region. And part of Wovokas vision was that the various tribes would all unite. So the ghost dancers began to be seen as a dangerous movement that could lead to widespread attacks on white settlers across the entire West. The spreading fear of the ghost dance movement was picked up by newspapers, in an era when publishers such as Joseph Pulitzer and William Randolph Hearst were beginning to champion sensational news. In November 1890, a number of newspaper headlines across America linked the ghost dance to alleged plots against white settlers and U.S. Army troops. An example of how white society viewed the ghost dance appeared in the form of a lengthy story in the New York Times with the subheadline, How the Indians Work Themselves Up to a Fighting Pitch. The article explains how a reporter, led by friendly Indian guides, trekked overland to a Sioux camp. The trip was extremely hazardous, owing to the frenzy of the hostiles. The article described the dance, which the reporter claimed to have observed from a hill overlooking the camp. 182 bucks and squaws participated in the dance, which took place in a large circle around a tree. The reporter described the scene: The dancers held on anothers hands and moved slowly around the tree. They did not raise their feet as high as they do in the sun dance, most of the time it looked as though their ragged moccasins did not leave the ground, and the only idea of dancing the spectators could gain from the motion of the fanatics was the weary bending of the knees. Round and round the dancers went, with their eyes closed and their heads bent toward the ground. The chant was incessant and monotonous. I see my father, I see my mother, I see my brother, I see my sister, was Half Eyes translation of the chant, as the squaw and warrior moved laboriously about the tree.The spectacle was as ghastly as it could be: it showed the Sioux to be insanely religious. The white figures bobbing between pained and naked warriors and the shrill yelping noise of the squaws as they tottered in grim endeavor to outdo the bucks, made a picture in the early morning which has not yet been painted or accurately described. Half Eyes says the dance which the spectators were then witnessing had been going on all night. On the following day the other side of the country, the front-page story A Devilish Plot claimed that Indians on the Pine Ridge reservation planned to hold a ghost dance in a narrow valley. The plotters, the newspaper claimed, would  then lure soldiers into the valley to stop the ghost dance, at which point they would be massacred. In It Looks More Like War, the New York Times claimed that Little Wound, one of the leaders at the Pine Ridge reservation, the great camp of the ghost dancers, asserted that the Indians would defy orders to cease the dancing rituals. The article said the Sioux were choosing their fighting ground, and preparing for a major conflict with the U.S. Army. Role of Sitting Bull Most Americans in the late 1800s were familiar with Sitting Bull, a medicine man of the Hunkpapa Sioux who was closely associated with the Plains Wars of the 1870s. Sitting Bull did not directly participate in the massacre of Custer in 1876, though he was in the vicinity, and his followers attacked Custer and his men. Following the demise of Custer, Sitting Bull led his people into safety in Canada. After being offered amnesty, he eventually returned to the United States in 1881. In the mid-1880s, he toured with Buffalo Bills Wild West Show, alongside performers like Annie Oakley. By 1890, Sitting Bull was back in South Dakota. He became sympathetic to the movement, encouraged young Native Americans to embrace the spirituality espoused by Wovoka, and apparently urged them to take part in the ghost dance rituals. The endorsement of the movement by Sitting Bull did not go unnoticed. As the fear of the ghost dance spread, what appeared to be his involvement only heightened tensions. The federal authorities decided to arrest Sitting Bull, as it was suspected he was about to lead a major uprising among the Sioux. On December 15, 1890, a detachment of U.S. Army troops, along with Native Americans who worked as police officers on a reservation, rode out to where Sitting Bull, his family, and some followers were camped. The soldiers stayed at a distance while the police sought to arrest Sitting Bull. According to news accounts at the time, Sitting Bull was cooperative and agreed to leave with the reservation police, but young Native Americans attacked the police. A shoot-out occurred, and in the gun battle, Sitting Bull was shot and killed. The death of Sitting Bull was major news in the East. The New York Times published a story about the circumstances of his death on its front page, with subheadlines described him as an old medicine man and a wily old plotter. Wounded Knee The ghost dance movement came to a bloody end at the massacre at Wounded Knee on the morning of December 29, 1890. A detachment of the 7th Cavalry approached an encampment of natives led by a chief named Big Foot and demanded that everyone surrender their weapons. Gunfire broke out, and within an hour approximately 300 Native men, women, and children were killed. The treatment of the native peoples and the massacre at Wounded Knee signify a dark episode in American history. After the massacre at Wounded Knee, the ghost dance movement was essentially broken. While some scattered resistance to white rule arose in the following decades, the battles between Native Americans and whites in the West had ended. Resources and Further Reading â€Å"The Death of Sitting Bull.† New York Times, 17 Dec. 1890.â€Å"It Looks More Like War.† New York Times, 23 Nov. 1890.â€Å"The Ghost Dance.† New York Times, 22 Nov. 1890.â€Å"A Devilish Plot.† Los Angeles Herald, 23 Nov. 1890.

Critically analyse qualitative research articles Essay

Critically analyse qualitative research articles - Essay Example In terms of organization, first a brief summary of each article is presented. Then the method employed for each research is analyzed before making concluding remarks. The first article under review is by I Lin Sin. The article reports on research in which the author sought to explore the degree to which a group of foreign students from Malaysia studying at a British university hoped to secure lucrative jobs upon completing their studies. The author conducted qualitative, semi-structured interviews with ten students. The interviewees believed that holding a prestigious UK degree increased their chances of material success. Participants from minor ethnic groups were especially found to value work in the private sector and the ability to work wherever in the world. The article with the recommendation of further research on how the middle-class seeks to distinguish itself in the global higher education. Carleton Edwards wrote the second article and reports on a qualitative study conducted on the involvement of users of social services in assessing students of Diploma in Social Work on their practice placements. The author undertook a qualitative survey in which they collected the views of practice teachers using semi-structured questionnaires. The survey focused on the chief principles, issues and practical ramifications of involving service users in the assessing DipSW students. The article summarizes the findings of the survey and discusses the main hurdles encountered in the conducting the survey. Edwards then makes some recommendations for DipSW courses in the UK. Sin reports that they used what they call "theoretical sampling" to pick their ten interviewees. According to the author, this method of sampling entails selecting participants depending on their ability to contribute to the development of analyzes, theories and explanations. I find this approach to

205 Finals Coursework Example | Topics and Well Written Essays - 1000 words

205 Finals - Coursework Example authorizes a roving wiretap he/she should have some assurance that an innocent witness sensitive communications are protected and that the court order is not an effective general warrant to be filled in later. The issue presented by the article is about the potential of the Patriot Act to prevent acts of terrorism. The article states that if the Act was available before 9/11, it could have prevented a potential attack against the United States from the terrorists. There is no bias in the article. The information is well presented and there are sufficient information and evidence provided by the author to prove that the Patriot Act was very crucial in the prevention of a possible attack. Although the article states that the terrorists left an electronic mail, some of the conversations provided are vague because they cannot ascertain who was being mentioned. The names included in the conversations are based on assumptions that those individuals were the one being targeted. It is imperative to note that the electronic mails did not give much of the information on the individuals put in parenthesis. The first paragraph of the article uses figurative language to describe the United States as viewed by Jeffrey Leon Battle, a terrorist. The paragraph states â€Å"Homegrown terrorist Jeffery Leon Battle considered America the â€Å"land of the kaffirs,’ or unbelievers, and the American people ‘pigs’† (Jeffrey, 2008). The author asserts that the Patriot Act was crucial in the prevention of a potential attack in the United States by the terrorists. â€Å"The Patriot Act was crucial †¦ to prevent a potential attack within the United States †¦Ã¢â‚¬  (Jeffrey, 2008, p1). There are contradicting statements within the article such as; an individual is allowed to own a gun but it has to stay unloaded and with a trigger lock and this defeats the purpose of the gun as a means of self-defense. There are sections that need further clarification; the Second Amendment needs to

Factors influencing participation in sport Essay Example for Free

Factors influencing participation in sport Essay Some people have very different views on training and the factors that affect them to participate in sport. They have very different attitudes to training. Im doing climate affecting participation. Some people may want to go out in the rain and train as they may find this enjoyable, but a lot of other people may dislike the cold and wet weather and stay indoors to participate in sport or just sit about. Also the majority of people would rather be outside, but in the warmth, with the sun shining. The countrys climate is a big factor that affects the participation and type of sport that they do, this also affects their attitudes towards training, for example, people in Australia will play more outdoor sports such as windsurfing and skateboarding as their climate is ideal for this type of exercise. Kenya has produced a lot of world class athletes, this is due to their climate, hot and dry all year. This encourages people to train a lot more and also outdoors. Kenya are world class at long distance running as are morocco, this is mostly due to when they train, and what type of weather they train in. If the weather is hot all the time, athletes will train on a regular basis, but if the weather is cold and wet, the athletes will not be motivated enough to go out and train, they will either train indoors or simply just sit around and watch tv or play boardgames. This is the scene in Northern Ireland, and Sweden etc as these countries have unpredictable weather and climates so no one knows what type of day it is going to be. When the weather changes this can change most athletes attitude to training. The heat outside motivates athletes to train outdoors. Fumes from traffic and factories, over a long period of time will start to affect the community in which people live in, this will, in actual fact, bring you bad health. The fumes will bring harm to your lungs and make breathing difficult. This means your fitness level will suffer. The environment also affects your performance in a sport event; for example, on a hot day you can overheat which makes you weak and dizzy. And think what a windy day can do to a tennis match, all these factors affect the performance and attitudes towards the training and participation in sport. At high altitudes air is thinner than at sea level, so you must breath harder in order to get the right amount of oxygen to your lungs. To perform well in a sport at high altitude you must first need time to adapt to the climate and the type of environment you are playing the sport in. All types of weather affect the way in which we think about sport. Hot, cold, dry, wet.

Mary Jane: The Devil Weed :: essays research papers fc

Mary Jane: The Devil Weed ABSTRACT: This paper, entitled "Mary Jane: The Devil Weed?" attempts to examine what we know about marijuana and what problems are associated with its use. The paper examines briefly the history of marijuana legislation, marijuana's known effects, and conclusions about its danger. Early in this century, the government waged a war of terrorism on marijuana, or cannabis sativa. "By 1937, forty-six states had laws against the use of marijuana, and its use had already been made a criminal offense under federal law" (Jaffe, 659). Andrews pointed out that "not until some time in the early 1930s did the Louisianna legislature pass a state regulation making use of the drug illegal" (5). Jaffe noted that "since the early 1900s, marifuana has been considered the one drug that might introduce the susceptible to hard drugs." Jaffe pointed out that "since about 1950.... smoking of marijuana has been linked statistically to the use of other illicit drugs....Most observers have concluded that the link is sociological rather than biological and...marijuana is a marker for individuals who are more prone to seek new experiences even when these violate social norms and local laws." Andrews related that "sensational newspaper stories relating...to crime is generally held to be accountable for the sudden enactment of a law prohibiting its use." He went on to note that "users were often subject to heavy penalties- -up to life imprisonment in Texas." "After caffeine, nicotine and alcohol, marijuana is the fourth most popular abused substance" (O'Brien, Cohen, Evans, and Fine, 175). does marijuana deserve this reputation? We must first consider what it is and what effects it has. The active ingredient is tetrahydocannabinol, or THC (Andrews). THC, found only in the female plant, produces a mild euphoric effect. Marijuana is considered a hallucinogen, a Schedule 1 drup, under the Controlled Substances Act of 1970 (O'Brien, Cohen, Evans, and Fine, 177). A Schedule 1 drug means there is no known medical use. Recently "a new drug application was approved for THC (Marinol) to be used therapeutically for control of nausea and vomiting associated with cancer chemotherapy" (Jaffe, 663). This moved THC from Schedule 1 to 2 (medical use despite potential for abuse). How dangerous is marijuana? Jaffe notes that "any performance test shows impairment....although no distinctive biochemical changes have been found in humans." Andrews writes, "Physical effects of marijuana use is probably the major question....The answer? None." O'Brien, Cohen, Evans, and Fine, reported that the National Institute on Drug Abuse found, "Marijunan now available is five to 10 times more potent than it was a half dozen years ago" (178). While these statements may not sound conclusive, the Institute of Medicine, according

The Vision of the New World That the Colonists Brought

Early colonist came to American for a variety of reasons, from religious freedom to dreams of getting rich. In this analysis we will look at the vision of two colonies and how the different colony visions led to the colony creation, and the differences between them. The New England community was so strong and so supportive in comparison to that of the settlers in Jamestown, Chesapeake Bay, that it is no wonder they developed into two distinctly different cultures before the year 1700. The Chesapeake region developed into a land of plantations and money-driven owners with a very small middle class, and those in poverty creating the population.New England, on the other hand, had developed into a religion and family based society comprised of mostly middle class families by 1700. Looking at the terrain, government, and the people themselves, reveals clues about how the drastic split in society came to be. While residing in England, the Puritans and faithful Catholics faced persecution, which led to their immigration to the New World. Many groups and parishes applied for charters to America and, led by their priest, the Pilgrims and Puritans made the long voyage to North America. Their religion became a unique element in the New England colonies by 1700.Before landing, the groups settled on agreements, signing laws and pacts to ensure a community effort towards survival when they came to shore, and while settling in New England. Their strong sense of community and faith in God led them to develop a hardworking society by year 1700. Their towns were well organized, with the church being the basis of everyone's daily life, and they wanted to establish equality and have everyone working together in harmony. Family was an important part of the Puritan religion, so their ships came with twenty-two men and twenty-one women, so there was stability.They learned useful farming techniques from the Native Americans, and farming was their prime source of the economy. The Purit an work ethic kept people from working for extreme material gain. The Puritans were hard workers who had goal for a religiously purified town. Not everyone in England was facing harsh persecution and many travelers came to the New World with high hopes of fame and gold, which led to numerous conflicts. It was a land for the rich to get richer. The people that were assigned to the ships destined for Jamestown (Chesapeake Region) came without their families and their ages ranged from old to young, but mainly oung men. The men outnumbered the women six to one. This caused the society to be more chaotic because there were many broken families and a mad rush for the few women. The settlers in the Chesapeake region main goal were to get rich, or to gain new land and find gold. According to John Smith, all the people could do was live for gold; it was their only purpose. The Chesapeake Bay settlers had to endure the harshness of their new environment. The climate was not favorable and near ly half of the people died because of exposure to diseases or starvation.Those that were lucky and survived these hardships were left to fight with the local Indians. Dis-organized and unable to find mountains of gold, large tobacco plantations were started and farming was taken up by the settlers. These business men were not use to being agricultural farmers. This was why things were so difficult before John Smith took lead of the colony with his â€Å"You don’t work, you don’t eat† mentality. People were not accustomed to hard work and physical labor, and the colony was dying slow. As a result of the hardships the first importation of slavery began in the colonies.At first indentured servants were being used to work the fields, but they were far less exploited than the slaves. Indentured servants worked for the person who paid their way to the Colony until the depths were paid off, but soon their services were less useful and slaves were being imported in mass ive numbers. The colonial planters were making money and gaining large profits off of free labor. The development of the two cultures may also have been the result of the terrain the groups occupied. In the Chesapeake region, the colonists settled on swampy marshland that was hard to defend and even more difficult to survive in.With so many people dying from disease and starvation, and the extreme shortage of marriageable women, the population grew slowly, if at all. Families were more groups of mangy children half related, from different fathers. Frequent death made unnatural family life a common thing. In the New England colonies, the people chose flat, manageable ground that left them with easy to plow fields. The soil and religious beliefs were ideal for subsistence farming, which meant small, manageable farms that would provide for a family of eight to ten. Since the farmers looked only to feed themselves, there was little, if any, need for extra abor; having most, if not all, workers available inside their own family. The moderate climate made disease a rarity in the colony, and death even more so. The balanced family life and food supply meant more able-minded colonists. Society had a patriarchal structure of man before woman and woman before child. Children themselves skipped over a childhood and were treated as adults at a very early age. They were expected to obey their parents and keep faith in the church. All these elements together led to Northern prosperity and growth. The land itself was important, more so was how it became used for profit.This â€Å"land is money† belief was a unique attribute of the region by 1700. The motive for profit also helped to develop society in the Chesapeake region. The Chesapeake men discovered tobacco and began a fierce production of it from their plantations. Since tobacco depleted the soil rapidly, new land was always a must. To acquire this land, wealthy owners paid for servants to be brought over and wor k the fields. Each was given a land grant of fifty acres, which was not worth all that much. However, the men were bringing over ten, twenty, maybe even thirty servants to work in the tobacco fields.Thirty men at fifty acres a piece add up to a lot of land, so the land owners started to bring in slavery and more black people to work their fields. Instead of growing tobacco, New England farmers were most likely to produce barley or corn, which helped them stay well fed during long winter months. They were more concerned with the survival of their families than the profit they could make from the rich soil, so the food was not sold for a profit. Rather, the colony became self-supporting in the issue of food. With food taken care of, the New England colonies were left to import stoves, tea, and spices, among other things.Since they only needed to grow food to support their own family as subsistence farmers, New England farmers rarely had any more than their original acreage. This creat ed a more equal reality for all owners, comfortable or struggling. The differences between the New England colonies and the Chesapeake colonies led to separate societies by the time of the 1700's. Agriculture, motive, people, religion, and terrain are all factors that affected how they grew apart. However, it is also through the actions of the men and woman who settled in the regions, and the choices they made, that led to the development of these two colonies.