Analysis Of The Article Legal Drugs Unlikely Foster...

In his article â€Å"Legal Drugs Unlikely to Foster Nation of Zombies,† Stephan Chapman presents a hypothetical situation where the use of illicit drugs is legalized by the government. This improbable situation of having a legalized system of distributing prohibited drugs would cause much chaos in the society, however, would it make clean living citizens go into a store and pick up some of these drugs? Not likely. The data from a survey by the Drug Policy Foundation reflects that only a few individuals agree that they would go for the drugs like marijuana and cocaine if they were legalized and able to have them openly. There are forms like statistical and convergent arguments that the author presents in this article to prove his point of a probable situation. At first Chapman does not limit his perspective to one side of criticizing the use of illegal drugs in society. Instead, he deals with this subject in a broad way. He argues over the fact that the use of these prohibited drugs costs the government a lot of money, police time and prison space and how in spite of taking several administrative steps, the government has suffered from a colossal failure in stopping the drug abuse. He provides the data in support of his argument which is direct and precise. Through the example of Bennett, he tries to convey the message that people are not willing to have the spread of drug abuse in citizenry. A survey was conducted asking people to respond to the following question: if illegal

The Impact of the Deficit Surplus and Debt of the United...

Discuss how and why the U.S.s deficit, surplus and debt have an effect on the following: Tax payers Future Social Security and Medicare users Unemployed individuals University of Phoenix student The United States financial reputation on an international level A domestic automotive manufacturing (exporter) An Italian clothing company (importer) GDP Trade deficit refers to the situation when the value of imports exceeds the value of exports. This is synonymous to surplus when the nation has a surplus of imported goods. The whole affects the income of the USA during that given period hence affecting the national debt. This, in turn, has a dribbling down effect on all related factors as explained in the following essay. The best situation for the USA is when its exports exceed its imports. In this scenario, the USA is kept busy producing goods that other countries are interested in and its GDP (or income) consequently rises. When imports, however, are greater than exports, the United States is said to have a balance of trade deficit and has surplus goods. In this situation, the USA is buying products (thereby giving of its money to another country) but not earning anything in return (since its level of exports is insignificant). When import exceeds that of export, the country may find itself in grave economic danger since the following three factors are affected: the output and income in the economy; the level of HYPERLINKShow MoreRelatedFiscal Policy Paper Eco3721409 Words   |  6 PagesThe United States deficit, surplus, and debt will always have an impact on taxpayers. In the state of high deficit the government seeks ways to cut and save money for debt payment. The government does this by pull ing funding from programs that have little government impact. Increasing taxes also supplies the government with extra income. In addition to the reduction or elimination of certain tax credits, the government analyzes school funding for cost effectiveness. Each step the government takesRead MoreFiscal Policy1119 Words   |  5 PagesFiscal Policy The United States impacts various policies not only at home but abroad. It has been a powerhouse for many years, and its strengths and weaknesses impact other countries. The deficit, surplus, and debt are three major areas influencing these policies. These three factors have a huge impact on many areas we will discuss. These include taxpayers, the future of Social Security and Medicare users, the unemployed, a University of Phoenix student, the United States’ financial reputationRead MoreThe Fiscal Policy and its Impact on the GDP Essay1109 Words   |  5 Pageshealth. In the United States, the President and Congress govern the financial and economic health of the nation. 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This allows for the variablesRead MoreThe American Economy : Public Policy, National Deficit, Debt, And The National Debt Essay1136 Words   |  5 PagesThe United States economy is an incredibly complicated entity that is intricately tied to the government. In a time where the national debt is equals almost twenty trillion dollars, it’s important to understand both how the American economy works and the economic policies surrounding it. One of the first things to be acquainted with when studying the American economy is the term public policy. Public policy is defined as a â €Å"system of laws, regulatory measures, courses of action, and funding prioritiesRead MoreThe Trump Economic Pl Trade, Regulatory And Energy Policy Impacts, By Peter Navarro And Wilbur Ross Essay1440 Words   |  6 PagesI will be reviewing Donald Trump economic report, â€Å"Scoring the Trump Economic Plan: Trade, Regulatory and Energy Policy Impacts,† was written by Peter Navarro and Wilbur Ross. In addition to Jared Bernstein, â€Å"Dethrone ‘King Dollar,’† The New York Times, August 27, 2014. Neil Irwin, â€Å"The Trade Deficit Isn’t a Scorecard, and Cutting It Won’t Make America Great Again,† The New York Times, 3/27/2016 and Kenneth Rogoff, â€Å"Anti-Trade Rhetoric is a Recipe for Disaster,† The Boston Globe, 4/11/2016. Mr. NavarroRead MoreEco/372 International Trade and Finance Speech Essay1268 Words   |  6 PagesInternational trade are important aspects of economics. The United States macroeconomy’s health is determined by these concepts and their factors. International Trade Exports and imports are what encompass international trade balance. When there are more exports over imports a trade surplus happens and when there are more imports over exports a trade deficit happens. A country will acquire large quantities of foreign assets when it runs in a trade surplus so it can lend internationally to other countriesRead MoreFiscal Policy On Employment, Potential Gdp, And The Economic Growth Rate935 Words   |  4 PagesMacroeconomics Seventh Edition by Bade and Parkin, chapter sixteen is titled Fiscal Policy. There are three objects for the chapter. The first object is to be able to â€Å"describe the federal budget process and the history of tax revenues, outlays, deficits, and debts†. The second object is to â€Å"explain how fiscal stimulus is used to fight a recession†. The third objective is to â€Å"explain the supply-side effects of fiscal policy on employment, potential GDP, and the economic growth rate†. The federal budgetRead MoreThe Federal Budget Deficit1661 Words   |  7 Pagesï » ¿The Federal Budget Deficit Introduction The federal budget deficit is a much discussed and little understood subject in American politics. The current recession has dramatically decreased tax revenues, driving the United States federal government to increase spending in an attempt to stabilize the economy. As a result the current federal deficit is at over $1.3 trillion dollars. This is approximately $47,754 per U.S. citizen or $137,552 per U. S. taxpayer (U.S. Debt Clock: Real Time, 2012). Read MoreUnited States National Debt1438 Words   |  6 PagesUnited States’ National Debt The current economic event on the increase in the National government debt has become of interest to the public and the decision makers. This paper looks at the economic event as per Stephen Dinan’s article in The Washington Times dated on June 16, 2015, in regards to the impact of the increasing national debt to the general economic growth in America. The proportion of the United States National debt is increasing in comparison to the National GDP. It is evident from

Marketing Management Food Industry Packaging

Question: Discuss about the Marketing Management for Food Industry Packaging. Answer: Introduction Packaging and labeling of products has become one of the most important aspects of an organization. In food industry packaging plays key role for the business and its consumers as it saves the products from microbiological elements, chemical element and physical invasion. Appropriate packaging helps in the promotion and advertisement of products through attractive messages and information displays on the package. It also helps the customers to take decisions and it influences the perception of the customers[1]. Therefore, it also helps to understand the information and ingredients that is important for the customers as they are very much conscious about their health. But nowadays, complicated labeling makes confusion and frustration as they include different labels about which consumers are not aware of. Food labeling is deemed as the most vital source of sharing ingredients as well as information of goods and products being offered in the market. Main context Packaging and labeling considered as most important tool to attract more customers as well as influencing the purchasing decisions of the customers. Nowadays, consumers are very much concern about labeling and packaging that helps them to explore more information and purchasing decision. Large or small scale companies depend on different marketing strategies to promote their products[2]. Every single country is coming up with important rules and regulations and is trying to design laws related packaging and labeling in order to maintain environmental aspects. Consumers are demanding more convenient, environmental friendly, easy to open and low cost packaging for the goods in order to maintain the cost of the product. Marketing, conservation, production along with distribution of products and goods highly depend on right packaging of the products[3]. The Australian along with Sydney Morning Herald has released few cases that have induced the food regulatory boards as well as governmen t to take actions against the companies for misguiding the consumers by their false packaging and labeling, in order to help the consumers by making them aware about the details of the products. Serious cases have the consumers to realize the importance of packaging and labeling.. The contamination of the food determines how the life gets affected with making fake products and thereby the harming of the people takes place around the globe. It also determines the copying of the foods of the Australian brands with the Chinese companies and thereby the consideration of the foods is made[4]. The creation of the mixture of the Chinese companies helps in the creation of the goods that determines the fake products. It also henceforth helps in the determination of the diagrammatical representation of the important concerns that also links the health problems in Australia. Since obesity is the important health factor, thereby the refreshment and the modification of the strict laws that helps in the creation of the unethical works that focuses on the health concerns. Henceforth the creation of the strict laws is seemed to be requisite for the creation of the safety environment with the provision of quality food and thereby the health concerning issues must be focused in order to mitigate them. The issues regarding the food and mitigated with the help of the modification of the foods and thereby the Food chain describes the issues regarding the health concerns are mitigated[5]. The incidents released in media shows the wrong food chain and how they avoids the food ethics and thereby the ethical issues are raised regarding the food labels, packaging, incomplete information and the trust. The provision of this issues clearly indicates the enhancement of the unethical issues and the customers are also focused which helps in identifying the issues regarding the conduct of the unethical issues. It clearly manifests the Australian manifest and the production of the wrong materials also helps in the creation of the strict and the wrong deeds also helps in the creation of the wrong food labeling and thereby the production methods are seemed to be changed with the creation of the purchases system[6]. The production of the fresh food and the creation of the purchase help in the decrement of the issues regarding the food and the safety which thereby also helps in the creation of the food course with the seasonal maintenance. Packaging with the provision of the appropr iate website also helps in providing the correct information to the customers with the consideration of the guidelines for the customers. Appropriate certification also helps in leading the way of fake handling and mitigating the issues are very much appreciable by the public with the enhancement of the growth of the food industry. In this way the ethical labeling of the food seemed to be forming an important factor for the enhancement of the food factories enabling the ethical labeling of the food[7]. Therefore these ethical issues can be mitigated by the transforming factors and also it helps in the formation of the various personal and the health concern factors and also helps in indicating the values of the food labeling and ethical labeling. In todays business context, Leveling and packing is most important factors and playing vital role in the business growth and development of the company as it plays vital role in attracting the customers towards the products. Good packing and leveling attracts the customers so that they encourage buying the products, which improve the sales figure of the company. Labeling and packaging is considered to be one of the major role players as it help to throw light on the company ability to pursue or invade consumer buying ability[8]. Labeling and packaging is considered to be one of the vital roles in determining the overall growth of the company as it is very much considered to be a part of marketing for the company. The product packaging and labeling cost is considered to be vital as the overall cost of the product also get influenced by the amount of the cost included or levied on the company packaging cost. The packaging cost of the company and labeling cost of the company depend on t he amount of concentration and time an organization gives to the team of marketing. With the advent of globalization the consumer become more cautious and focused while buying a product. The company packaging and labeling should include certain key features which includes the overall key information which are required by the company falls under the guideline and code of conduct[9]. Globalization bring a enormous change in the buying aspect, as it drives the focus of the marketing team of the organization to a self service aspect which force the consumer to look for the most best suited product with key specific feature with additional other feature which forces them to go for the product. Labeling and packaging is used for physical protection where the product or the objects is covered or enclosed in the package which is required or needed the protection from the key mechanical shock, vibration or other keys aspect such as temperature or compression. Information transmission also considered to be of the most common uses which are included in the packaging[10]. Marketing is also considered to be one of the significant phenomena where the labeling and packaging plays a vital role which is used by the marketer to enhance and encourage the potential buyer to buy the product. Product graphics and physical appearance of the product plays a significant role in determi ne or providing developing area in the recent times. Convenience is one of the important uses of packaging and labeling as it helps to add the important feature which helps in the key distribution, sales, opening and overall ease of the disposal. Conclusion Barrier protection is considered to be one of the major roles in determine the overall wellness of the product. Security is one of the major reasons for the good packaging and labeling as it create a sense of awareness regarding the product and avoid the mis representation of the product which misleads the consumer regarding the product[11]. Piracy also stopped due to the packaging and labeling as it is now essential to provide a trademark of the company which will help to create a authenticity of the product in long run. Labeling, on the other hand helps to provide a carrier of key information about the product and their related service which is attached with the product label. Thus helps to provide the customer with key information to aid their purchase decision and also helps to improve the overall experience of utilizing the manufactured product. The key information that label consists of the arte the care and use of the production with key suggestion. The nutritional information along with product guarantees is also mentioned in the labeling of the product. References Albert, J,Innovations in food labelling. in , Rome, Food and Agriculture Organization of the United Nations, 2010. Bourke, L, "Proposed new Australian food labelling laws released following Hepatitis A scare". inThe Sydney Morning Herald, , 2015, https://www.smh.com.au/federal-politics/political-news/proposed-new-australian-food-labelling-laws-released-following-hepatitis-a-scare-20150608-ghjgtq.html Darren Gray, "Food label revamp will tell consumers where products originated, were processed and packed". inThe Age, , 2015, https://www.theage.com.au/victoria/food-label-revamp-will-tell-consumers-where-products-originated-were-processed-and-packed-20150227-13r4id.html Food labelling: canny consumers should search for the source, "What am I really eating?". inTheaustralian.com.au, , 2015, https://www.theaustralian.com.au/life/food-wine/foodlabelling-canny-consumers-should-search-for-thesource/news-story/b6c16b977dd12ceb6f2c67d2f0346e49 Han, J,Innovations in food packaging. in , London, Academic Press, 2014. Huggins-Cooper, L,Packaging.in , London, A. C. Black, 2006. Kaushik, U S Bhatnagar,Business studies. in , Jaipur, Aavishkar Publishers, 2008. Khetarpaul, N D Punia,Food packaging. in , New Delhi, Daya Publishing House, 2012. Kotler P Keller, K, Burton S, Marketing Management 2009. Munro, K, "Made in Australia: if only it was sown and grown here". inThe Sydney Morning Herald, , 2016, https://www.smh.com.au/national/made-in-australia-if-only-it-was-sown-and-grown-here-20100305-popu.html Parisi, S,Food packaging and food alterations. in , Shrewsbury, Smithers Rapra, 2012. Robertson, G,Food packaging. in , Boca Raton, FL, Taylor Francis/CRC Press, 2006.

Outsoursing Definition, Its Advantages and Disadvantages

Outsourcing refers to an act of transferring an organization’s business activities carried out locally to an external source. The need to improve on efficiency and reduce the operation costs has forced many organizations to specialize in specific businesses. As a result, many organizations have been able to outsource some of their activities previously carried out locally (Miller 1).Advertising We will write a custom research paper sample on Outsoursing Definition, Its Advantages and Disadvantages specifically for you for only $16.05 $11/page Learn More Currently, the increasing prevalence of outsourcing among local and international companies has attracted attention from business stakeholders and academia. According to some business experts, outsourcing is one of the oldest business ideas. Since the 1950s, outsourcing has improved over time from peripheral business activities to more critical business activities (Miller 1). More often, outsourcin g has forced companies to dismantle their traditional structures of organizations. Employees have been transferred to external suppliers leading to change of their terms and conditions (Miller 1). Through these initiatives, outsourcing has not only become very useful, but also developed into a complex issue among several organizations. In numerous organizations, outsourcing has opened new platforms for innovation changing on how tasks are done. For example, cloud computing is changing the manner in which developers test new applications (Fan 6). In the past, the process could take several weeks. Currently, the process takes a few minutes. This paper seeks to highlight the advantages and disadvantages of outsourcing to business organizations and government institutions. In developed countries such as the US, UK, and Germany, organizations and government institutions have increasingly outsourced their service related activities to the developing countries (Fan 4). As a result, outsour cing has attracted contrasting reactions from numerous organizations, business leaders, politicians, employees, and unions (Miller 1). For instance, business stakeholders consider outsourcing as a great tool to improve on business efficiency. On the contrary, unions consider outsourcing as a threat to employees’ terms and conditions. Advantages of outsourcing Business analysts argue that if outsourcing is managed and evaluated appropriately, it will equally benefit the providers and clients. As such, outsourcing has enabled companies to focus on core functions, save on costs, improve on their quality services, and increase their flexibility (Fan 4).Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Based on transaction theory, every organization seeks to economize on its transaction costs. In this regard, outsourcing reduces transaction costs, in turn, reducing the size of the firm making it more productive. According to the economic advantage theory, outsourcing enables its providers, regardless of their geographical locations, to function more productively than their client firms do. Through this, the client firm will focus on what they do better than their competitors and their provider firm. Most of the outsourcing organizations have created networks of products and service providers specializing in their own distinct area of expertise. As a result, organizations have greater chances to improve their services through outsourcing since professionals will handle their services effectively (Fan 6). Another advantage of outsourcing is that it enables organizations to access world-class technology at lower rates (Rosenthal 1). Currently, the world market is experiencing numerous innovations and technologies. Consequently, it is becoming hard and costly for several companies to keep up with these new technologies. As a result, companies are opting to outso urce most of their activities to external companies with adequate resources and expertise (Fan 4). Organizations save on operation time and cost through such practices. Similarly, outsourcing organizations can have access to skilled work forces at reasonable prices. It is estimated that organizations spend many resources to recruit, train, and maintain their staff members (Fan 7). Organizations should adopt outsourcing as an alternative to reduce on these costs. According to economic experts, the initiative will not only reduce on their cost, but also improve on their productivity. For example, in the year 2003 Delta Airlines reduced its operating cost by 25 million by outsourcing more than 1000 jobs to Asian countries. In the United States, outsourcing has become a trend in most organizations (Rosenthal 1). Many corporations have resorted to outsourcing their customer services, telemarketing, IT positions, and other sales services to companies in developing countries. Through these , India and China have benefited greatly being the most preferred recipients. As a result, more jobs have been created in Indian and Chinese markets rather than in the American markets (Rosenthal 1). According to the current US business survey, most organizations in the US have greatly benefitted from outsourcing.Advertising We will write a custom research paper sample on Outsoursing Definition, Its Advantages and Disadvantages specifically for you for only $16.05 $11/page Learn More As a result, most business organizations interviewed during the survey were planning to outsource most of their services in the future. According to the research, 73% of the US based companies were planning to outsource some of their tasks while 22% were planning to outsource all their activities that do not fall under their core functions (Rosenthal 1). Most organizations interviewed, reported that they were able to focus their attention on core functions and save on opera tion costs through outsourcing. The research study indicated that most of these companies are not after outsourcing their services to cheapest providers, but rather to the providers that provide quality service within the allotted time. According to Pegasus Capital Advisors Company, outsourcing their entire human resource processes to ADP enabled the company to save on its time, and focus on its strategic tasks (Rosenthal 1). Disadvantages of outsourcing All business organizations operate in risks decision environments. This implies that all advantages stated in favor of outsourcing have probabilities of occurring. One major disadvantage of outsourcing to an organization is the loss of managerial control. When organizations outsource part of their task, they are allowing the outsourcing providers to take full control of these tasks (Rosenthal 1). As a result, companies may incur additional costs because there is no way for their managers to asses and control costs. For instance, som e outsourcing contracts allow providers to purchase items for their clients without approval. Consequently, the providers may leave their clients at risks of material cost escalations. Another major disadvantage of outsourcing is its negative implications on an organization’s human resource (Fan 6). Those who are against outsourcing assert that when some tasks in an organization are outsourced, employee morale drops remarkably. When parts of the employees’ tasks are outsourced, employees believe that they will eventually lose their jobs to the outsourcing providers. For this reason, employees will compromise on their productivity, loyalty, and trust, all of which are necessary for the growth of a healthy business. Equally, during the outsourcing procedures, organizational restructuring may result in dislocations and additional social costs for employees. In addition, an organization may earn a bad reputation when its employees lose their jobs to outsourcing providers. Through outsourcing, threats to security and confidentiality are eminent. Every business has secret information that keeps it running. By outsourcing part of their duties, these organizations share part of their information with outsourcing providers compromising on their privacy.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More For example, when organizations share their employees’ payroll, medical records, product formulas, and drawings there are higher chances of compromising on the organizations’ privacy. This implies that organizations must evaluate their outsourcing companies to ensure that their data is secure, and their contracts have penalty clauses in case privacy infringement occurs. In the year 2009, the state of Indiana and IBM sued each other over a failed outsourcing contract. Ten years before, the state had a signed a $1.34 billion contract with the computer firm. According to the state officials, the outsourcing provider, IBM, mishandled their welfare claims. Before the signing of the outsourcing contract, the state noted that its welfare claims were at 4.4 %. However, when the contract was awarded to IBM, the welfare claims climbed to 18.3%. Because of these unexpected results, the state sued IBM for non-performance. The states spokesperson claimed that IBM’s efforts w ere worthless. This example affirms that there are organizations that are disadvantaged by outsourcing. Conclusion In the US, government officials have been divided on the issues of outsourcing. Some of the government officials and politicians have heavily criticized organizations involved in outsourcing part of their services to foreign companies. According to these critics, outsourcing has increased the number of unemployed individuals in the US. On the other hand, those who support outsourcing argue that through outsourcing American firms can manage to compete with other international firms. In this regard, it is upon organizations to evaluate and adopt the best outsourcing companies to maximize on their profits since outsourcing has advantages and disadvantages (Fan 8). Works Cited Fan, Liang. â€Å"Outsourcing In Business .† Outsourcing Center. Version 2. Routledge, 9 July 2010. Web. Miller, Brandon . â€Å"The Effects of Outsourcing: Does it Hurt the American Workforce ? Yahoo! Voices – voices.yahoo.com.† Yahoo! Voices – voices.yahoo.com. Version 1. Yahoo, 17 Sept. 2009. Web. Rosenthal, Beth. â€Å"How a Money Management Firm Benefited from Outsourcing Its HR to a PEO | Article | Outsourcing Center.† Outsourcing Center – The Resource for Actionable Business Insight . Version 1. No Publisher, 4 Jan. 2004. Web. http://www.outsourcing-center.com/how-a-money-management-firm-benefited-from-outsourcing-its-hr-to-a-peo-article/. This research paper on Outsoursing Definition, Its Advantages and Disadvantages was written and submitted by user Memphis Obrien 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.

Fascism Compared To Communism Essays - Totalitarianism, Antisemitism

Fascism Compared To Communism Essays - Totalitarianism, Antisemitism Fascism Compared to Communism Analyze the similarities and the differences between single party rule in Hitler's Germany and Stalin's Russia between 1933 and 1945. Answers should consider: methods of dealing with opposition, control of media and education, control of the economy, and war time planning. - Why is it that Germany's fascism lasted a relatively short time compared to Russia's communism? The regimes established under Hitler and Stalin were incredibly similar with respect to the rise and control of the state. Both systems were based on entirely different ideology and goals. Hitler's Mein Kampf established the superiority of the German race and the need to expand as wanted by God. Hitler wanted the world. The government in Russia established by Lenin was based on a book called Communist Manifesto by Karl Marx, a call to the proletariate to unite and rebel against their selfish employers. It is my belief that Lenin had entirely good reasons for doing as he did, and felt he was helping the world as apposed to Adolf Hitler. Immediately after Lenin's death, a man very much the same in nature as Hitler, Stalin, came to control the Bolsheviks and throw Russia in a civil war in a quest for power. You now have two men of equal aspirations soon to be in control of two very similar governments. In any rise of power, there needs to be a period of careful planning requiring much thought. These two men had very little history with which to work with which to model their revolutions. Times had been changing rapidly, technological improvements in the fields of manufacturing, transportation, and communication made this period of time very different from any other. Hitler spent his time imprison writing his book, Mein Kampf, filling it full of warped ideas of conquest and superiority of one race over another. I think it is strange that such works would go unnoticed with nobody left to watch a man with such dangerous ideas. Lenin planned his revolution while in exile in Switzerland. Then he made a deal with the German government whereby he was hid on a train and passed through enemy Germany to Russia. The conclusions with respect to methods of acquiring power and controlling it when they did get it were very much the same. Both rulers had full run of their respective governments. Stalin was already dictator of Russia with his power and loyalty of the people guaranteed by the secret police, the Cheka. This entity provided Stalin with an easy means of destroying the opposition and weeding out the undesirable to be sent to prison camps in Siberia, a virtual death sentence. For Hitler to ascend to that level of power he rammed the Enabling Act through the German Congress which gave him the power to enact laws. Under Article 1 of his new power, Hitler decreed the only existing party shall be the NSDAP. With Article 2 he declared all association of, collaboration with, and support of other parties would result in imprisonment in camps similar to Russia's labor camps. With Hitler's Gestapo, secret police, he enforced those rules and used existing policies to get rid of other unfit Germans. Political prisoners, homosexuals, Jews and other people sent to the concentration camps were given different colored symbols for easy identification. At this point, no one dared speak against their country even in the privacy of one's home lest their children let something slip at school. If you control people's thoughts, you control them. Propaganda was an important tool used by both Germany and Russia. Hitler appointed a man by the name of Joseph Goebbles to head the Ministry of Public Enlightenment in Germany. This man used newspapers, magazines, and radio to spread Nazism. Even if a man bathed in thoughts of discontent at home, he was bombarded with propaganda in public, and at the workplace. Banners hung from building, posters on almost every sign or lamppost. Anyone with a suspicious look on their face was first detained, and the sent to a prison camp. It was no longer just desirable to be a Nazi considering the benefits like government contracts or being able to ezd first in line, but necessary for employment. Russia

Simple Fâcher Verb Conjugations in French

Simple Fà ¢cher Verb Conjugations in French The French verb  fà ¢cher  means to make angry. Its a rather fun word and shouldnt be too difficult to remember. When you want to say made angry or is angering, a verb conjugation is necessary. A quick French lesson will show you how thats done. Conjugating the French Verb  Fà ¢cher Fà ¢cher  is a  regular -ER verb. It follows the most common verb conjugation pattern in the French language. What that means for you is that you can apply the endings you learn here to similar verbs like  admirer  (to admire) and  blesser  (to hurt). To change  fà ¢cher  to the present, future, or imperfect past tense, pair the subject pronoun with the proper tense. The table demonstrates which verb ending is added to the stem  fà ¢ch-. For instance, I am angry is je fà ¢che while we will be angry is nous fà ¢cherons. Admittedly, to make angry is not the easiest English conjugation, so you need to do some interpretation within the translation itself. Subject Present Future Imperfect je fche fcherai fchais tu fches fcheras fchais il fche fchera fchait nous fchons fcherons fchions vous fchez fcherez fchiez ils fchent fcheront fchaient The Present Participle of  Fà ¢cher The  present participle  of fà ¢cher  is  fà ¢chant. This is done by adding -ant  to the verb stem. Not only is this a verb, it can also become an adjective, gerund, or noun when needed. The Past Participle and Passà © Composà © The  passà © composà ©Ã‚  is a common form of the past tense was angry in French. To construct it, begin by conjugating the  auxiliary verb  avoir  to fit the subject pronoun, then attach the  past participle  fà ¢chà ©. As an example, I was angry becomes jai fà ¢chà © and we were angry is nous avons fà ¢chà ©. More Simple Fà ¢cher Conjugations to Learn There are a few more simple verb conjugations you may encounter with  fà ¢cher. However, the present, future, and past tenses should be your first focus of study. The subjunctive and conditional verb moods each imply that the verbs action is not guaranteed. Each has a slightly different meaning, but in some way express a question to the act of becoming angry. In rare instances, you will come across either the passà © simple or imperfect subjunctive. These are most often found in formal French writing, so you should be able to at least recognize them as a form of  fà ¢cher. Subject Subjunctive Conditional Pass Simple Imperfect Subjunctive je fche fcherais fchai fchasse tu fches fcherais fchas fchasses il fche fcherait fcha fcht nous fchions fcherions fchmes fchassions vous fchiez fcheriez fchtes fchassiez ils fchent fcheraient fchrent fchassent The imperative verb form may be extremely useful with  fà ¢cher  because its used in short and assertive commands like, Dont make me angry! (Ne me fà ¢che pas !). When using it, theres no need to include the subject pronoun: use fà ¢che rather than tu  fà ¢che. Subject Imperative (tu) fche (nous) fchons (vous) fchez

Healthy Living City Promotion Plan Term Project Essay

Healthy Living City Promotion Plan Term Project - Essay Example e communities and their audiences, the cultural Arts and Heritage Plan will articulate the vision and strategies for the advancement of culture in the city of Penticton . According to Hello BC (2014), the city of Penticton is rich with cultural heritage and arts which over the recent years have been neglected as result of the proliferation of modern technology and globalization. The promotional plan hence provides a framework for the assessment of the current situation of the culture, art and heritage in the city in relation to the economic boom in the city. Indeed, like every major city, Penticton has been characterized with unprecedented changes in terms of economic, political, social and environmental domains. It is hence prudent that relevant authorities, stakeholders and city dwellers undertake activities aimed at preserving, restoring and promoting the cultural heritage of the city beyond its local environs. As Canadas most entrepreneurial city, Penticton city was profoundly known for its historical heritage dating back to 7000 years ago (Penticton 2014a). Penticton town was formed in 1906 when the Southern Okanagan Land Company established an irrigation scheme. The town gained its city status in 1948 after the Second World War. Penticton city further became notable for its wine industry and tourist sites which were opened up by the completion of the Hope- Princeton highway in 1949 (Penticton 2014a). The cultural heritage culminated with the opening of the Peach Bowl center in 1965 (Penticton 2014a) Despite declining emphasis on the cultural and art heritage in the city, there has been notable improvement and promotion of cultural heritage over past 10 years (News 2014). Advancement in the management of museums, archives and heritage sites has been due to the formulation of key national plans and strategies aimed at conserving the cultural heritage of Canada. The strategic plans include The Museum Sustainability Plan (2005), the Arts Investment

Parent-Child Relationships in a Diverse Society Assignment

Parent-Child Relationships in a Diverse Society - Assignment Example Living with a single parent will influence the growth and behavior of the child as well as the parent-child relationship. In case of a single mother, the responsibility of supporting the child’s growing up needs can result in less time being spent with the child as she might have to work outside the home for longer hours as a result of which the mother might also have some degree of frustration and depression. In case of single fathers, they would have to manage work in order to spend time with the child. When the children begin to live with an independent parent the household chores and other styles of living can undergo a drastic change, and the child would have to adjust to the lifestyle change. Reduced parenting can result in the child being more aggressive, preoccupied, and depressive with a feeling of insecurity and in some cases violent behavior. When such a behavior is left uncorrected the child’s social behavior is also affected leading to an unhealthy lifestyl e (Separation and Divorce, n.d; Divorce Effects on Children, 2008). From the legal point of view, it can be a stressful time for both parents and children while negotiating the custody of the child and divorce settlements. In addition, coping to live with the society can also be a big challenge for all those involved in the divorce. The single status of the parents will most likely make them enter into a new relationship in want of stability. All this could result in lifestyle changes for both the parent and the child (Separation and Divorce, n.d). Thus it is the moral duty of the parent taking custody of the child to ensure that the child has a normal growing environment and the other parent should also show equal responsibility towards the growth of the

Physical books Essay Example for Free

Physical books Essay The answer to this question is a simple yes. We shall prove in our discussion why we have chosen this answer. With advances in technology the word ‘paper’ no longer implies a material made of cellulose pulp, derived mainly from wood. As we make further advances, we see that the definition of paper has changed. Physical books that were made of paper have morphed into digital copies called e-books that are available over various mediums of communication such as the Internet or even our very mobile phones. We know that everything has a certain shelf life and if continue to use it beyond that period we will cause ourselves harm, this is also true for physical paper books, time has come to move over the paper books and to enter the world of e-books. Two of the most important factors supporting the cause of the e-book are that it saves: 1. Time and 2. Money 1. Time: In this rapid moving world we are all constantly on the move and we require information immediately, with e-books we can find the information we want immediately. Money: We all want to save money; e-books will be available at only a fraction of the price of the paper books since it will be cheap for the publishers to produce and this benefit will in turn be passed on to the consumer. Reasons for decline of paper books and the popularity of e-books are obvious: 1. E-books can be view almost instantaneously: One can browse through the thousands of e-books available on the Internet by just typing the keywords and purchase the e-book we want by using our credit cards and download the e-book immediately, thus we are saving a lot of overhead costs. 2. E-books cheaper for the publisher to publish as various overhead costs are minimized: Various overheads costs such as huge and expensive printing machinery and their maintenance will disappear; also there will not be need of a large work force to manufacture e-books. 3. E-books cheaper for the consumer to purchase than physical paper books: Since the manufacturing costs of the publishers will be minimized, this will be passed down to the consumer. Thus the consumer will enjoy great savings. 4. E-books can reach a much larger audience worldwide: E-books can be launched instantaneously through out the world; there will be no waiting to buy our copy of the e-book. Also many times a physical paper book is not available in all parts of the world, but this will not be a problem with e-books. 5. E-books are environment friendly: Unlike physical books made from paper, which is derived from timber, e-books don’t need the resources of nature to be made. Thus we will be saving thousands of trees every year and thus reducing the greenhouse effect and making the earth a green place to live in. 6. We can have thousands e-books in our digital device: We can literally have thousands of e-books in our digital device such as a laptop or a computer. The number of e-books is only limited by the storage capacity of our computer or laptop. This is impossible with physical paper books. Can you imagine a person moving around with a library of paper books? But we can move around with our library of e-books on our laptop anywhere! Conclusion: We as humans should be ready to accept the change of books from the physical to the virtual. Are we truly ready to leave the paper copies of the great novels and instead view them as e-books? Some have even said that if we do this we’ll be disrespecting the great authors and poets, but as we wait, the world around us rapidly changing. In the end we may have no choice but to accept the e-book as it gains popularity and following every passing day. This it’s only a matter of time before the paper books are replaced by e-books. Thus we have observed and noted from the above examples that the books made of paper are on their way out and the time of the e-book has arrived. (Sam Kleinman 2007) Works Cited 1. ZATZ Publishing (2007) Print books vs. e-books by Sam Kleinman, page 1[last updated 2007] [Online] Available from: http://www. palmpower. com/issues/issue200206/ebook0602001. html 2. ZATZ Publishing (2007) ZATZ Publishing (2007) Print books vs. e-books by Sam Kleinman, page 2 [last updated 2007] [Online] Available from: http://www. palmpower. com/issues/issue200206/ebook0602002. html

High Prevalence of Hepatotoxicity on HIV Patients under TDF First Base

In this cross-sectional study, our data demonstrate a high prevalence of hepatotoxicity 21.65% (225). Among 1039 HIV infected individuals, 8.2% (85) were on NVP based regimen, 38.8% (403) were on EFV based regimen, 26.18% (272) were on PI based regimen and 9.8% (102) were on raltegravir based regimen; of which only 2.4% experienced severe hepatotoxicity (n=25). This is in contrast with the previous findings, as many previous studies conducted so far have reported high prevalence of severe hepatotoxicity. For example a study conducted by Ferdinand et al., reported grade 4 hepatotoxicity in 7.9% patients [8], a retrospective study conducted at Duke University Medical Center (DUMC) and Durham VA Medical Center (DVAMC) Infectious Diseases Clinics have reported 10.7% incidence of severe hepatotoxicity [9]. However, a recent study conducted on Ethiopian cohort have reported grade 3 and grade 4 hepatotoxicity among 1.84% of HIV infected patients [10]. The reason why the higher incidence was found among other cohort studies might be our study excluded patient with HBV/HCV infection. Among the 225 patients, 12.31% of them were on first line ART regimen. However SH among patient on first line ART was found to be present in 1.82%, this is similar with the previous finding that, among those receiving first line ART 1.7% had SH. However many finding states that overall rate of SH was between (4.2% - 8.9%) [11-13].In addition by analyzing further we found that SH was found to be higher in NVP (19.35%) than EFV (14.4%) based NNRTI, this is in line with the previous findings. The proportion of hepatotoxicity among HIV infected individuals is found to be 3.84%, 2.21%, 0.96% for patients who are ART naà ¯ve, on PI based regimen and raltegravir based ... ...transformed for statistical analysis. CD4 T-cell measurement was performed using flowcytometer FC 500, (Beckman Coulter, Pasadena, CA, USA), ALT and AST level were measured in Olympus AU400 Chemistry analyzer (Beckman Coulter, Pasadena, CA, USA). Statistical analysis: Baseline characters were recorded as median and interquartile range for continuous variables and as percentages for categorical variables. Differences in demographic characters between 4 groups were compared using Kruskal-Wallis Test for continuous variables and Pearson chi-square and Fisher’s exact test for categorical variables. Time to event between the groups was compared using Kaplan-Meier estimates and log rank test. Association between the risk factors and hepatotoxicity was computed using Odds Ratios (ORs). All statistical analysis was performed in Vasserstats: Statistical computation website.

Baderman Island Essay

Baderman Island is a vacationers dream, beautiful landscaping on the shore of the Kelsey river. The island offers three different hotels to choose from. For the more active, the island offers golf or a leisurely stroll through the immense botanical garden. To help a visitor immerse themselves into the tranquility of the island one can enjoy a relaxing visit to the Oasis Spa. On the surface this appears to be paradise, upon further investigation one can find many small problems Baderman should face if they would like to have a strong return customer base. Disappointment was caused by a faulty transportation system around the island and minor electrical issues. These nuisances absolutely need to be dealt with immediately. Baderman is reviewing the hiring policies and goals for employees, investing in the future of Baderman by investigating new methods in the hiring process. The company will be following the strict guidelines provided by government agencies. The company will also update the recruitment strategies and attempt to employ the best candidates available. Hiring Policies and Goals†¢Follow EEOC guidelines, without regard to race, color, religion, sex, age, national origin, disability, military status or other categories that are considered protected by federal, state or local law. †¢Ensure that the hiring of individuals is based on equal rights and allow for the advancement of employees based on merit, skills, and performance. †¢Provide public announcements for open positions within the organization. †¢Provide benefits, compensation, training and other employment privileges on an equal opportunity basis. †¢Interview all candidates that meet the minimum requirements as posted in the job announcement. †¢Allow for internal and or external posting of positions based on business need. †¢Evaluate managers and supervisors on their compliance to the hiring policies of the company. Hiring ProcessHiring Manager is responsible for the constant growth of the company. Continuous development is dependent upon the recruitment of qualified individuals by supervisory staff. The following process must be followed when hiring new and internal employees. The following process must be followed when hiring new and internal employees. Before posting an open position the impact of the budget must be considered. A request must be sent to the general manager of the department for approval. Managers must submit a detailed job description with customization necessary for the particular job, and include an ergonomics assessment necessary for the job in question. The island has no issues with hiring relatives of an employee. However, a manager may not interview, hire or supervise any of his or her family membersLegal Compliance of StrategiesBoardman Management Group (BMG) recruiting and hiring strategies are clearly stated, on their human resource web page, that they have good awareness of legal issues related with recruiting and hiring process. The human resource department of BMG recognizes the importance of diversity in the organization and being compliant with Equal Employment Opportunity Commission (EEOC) guidelines. Boardman Management Group is an Equal Opportunity Employer, which means that they cannot base difference in pay on an employee’s age, sex, race, or other protected status. By keeping the goal of equal pay for equal work in sight, BGM is working within the guidelines that are overlooked by the EEOC. The organization also ensures that advancement of employees is based on merit, skills, and performance; however, in the event of favoritism has been suspected, BGM has contracted a legal counsel to help ensure all EEOC guidelines have been upheld. When legal disputes occur, companies are given the opportunity to settle with the employee with the assistance of a mediator or on his or her own. The EEOC will sometimes offer the services of a mediator, who will not represent either of parties, but only help open up communications between them. The BGM Human Recourse Manager would notify his or her legal counsel for the  appropriate action, which could be handled through the EEOC or may require further legal attention. Recruitment StrategiesBaderman Island Resort is a unique opportunity for employees’. Recruits who would want a rewarding job in a relaxed atmosphere, with a successful highly qualified management team Baderman is the place. Baderman Island’s employment management team Boardman Management Group human resources (BMG-HR) has a challenge in recruiting staff that are willing to live on an island have a genuine desire to treat guests and visitors warmly and professionally, function as a team player, and have the personal discipline to do what is needed. Even though the atmosphere on the island is relaxed and carefree for the benefit of the guests, staff must understand that it takes hard work and personal determination to bring this tone to guests and visitors. With these goals in mind Baderman’s recruitment must focus on methods that bring quality employees to the island. BMG-HR must respect and acknowledge individual attributes and values that each employee brings to the job during the recruiting process as well as the professional skills exhibited. The marriage between personality and ability to perform a selected job is a balance that has to be met in order for the employee to offer his or her best to all guests and visitors. In order for Baderman Island Resort to continue to contact and hire a high performance staff they might consider broadening their recruiting area so there will be a larger pool of high quality staffing options to draw from. Higher quality staffing options means less employee turnover, fewer dissatisfied employees and customers, and a customer satisfaction rate which will increase Baderman’s bottom line. A couple recruiting strategies that Baderman might want to consider to increase it’s staffing pool would be: job fairs, off-season weekend invitations to lure potential job candidates to take a closer look at the Island and keeping a potential staff file for future needs. Currently, BMG-HR recruitment process’s are well thought out and meets  federal and state regulations but the process should be implemented on an as needed basis. Recruitment plans that cover future needs should also be set in place to cover potential growth, loss of employees, or other changes within the organization. Treating recruitment of potential employees like a marketing campaign that would suggest to them that the company values all staff members should be considered also. The strategy here would be to woo candidates with the idea that Baderman Resort is an excellent place to work and employee satisfaction is as important as any other goal Baderman Resort’s may have. Because the Resort is a service orientated organization it makes sense that happy and content employees will make for happy and content customers. Staffing StrategiesThe Baderman Company is well on its way to expanding its local business and in the international market. Baderman’s customers come to the resort expecting to relax and enjoy the activities and amenities. Excellent customer service and qualified personnel is extremely important, therefore, hiring the right individual’s is a key component to Baderman’s success. Baderman has also paid attention to the comments of guests and realized the importance of communicating with them, thus bi-lingual candidates are given utmost consideration. Because of past issues, employees must be screened appropriately and possess adequately skills to perform their job efficiently. Working for a company that provides an atmosphere of relaxation and enjoyable activities is appealing to prospective employees. Baderman wants to ensure that new employee’s will reap the benefits of this work environment yet understand that their contribution is what keeps it flourishing. Baderman knows the resort industry requires employees of various skills and knowledge at every level of the company. This includes hotel management, sales and marketing representatives, customer service providers, and cleaning and maintenance of the facilities and grounds. Baderman will use many avenues for its staffing strategy. It will ensure top management is qualified employees with appropriate experience in growing companies. Top management must be familiar with local, state and government  laws and be committed to ensuring the company is in compliance at all times. It will allow these individuals to help strategize on how to meet the company objectives and provide the resources to enhance the business through future trends and technology advances. Bonus incentives will be offered to help motivate these individuals as well as a lucrative long-term incentive to help share in the company’s growth. Baderman will provide an above average pay scale and career advancement for middle management. They will be offered yearly bonus packages for meeting company budgets and opportunities to grow within the company depending on the management of assigned teams in meeting company objectives. They will also be trained on compliance issues and challenged to meet, and exceed them at all times. Because of the importance placed on a manager to lead those reporting to a middle manager, HR will provide yearly courses to enhance his or her knowledge of supervising. The management teams will also be provided coaching throughout the year to support the challenges they are faced with. Baderman will work towards helping the frontline positions by providing temporary housing on the island for these employees as well as transportation to and from the local ports. Since these type of positions are the lowest paying yet will make up most of the workforce, this will also help the surrounding communities. These employees will also be given educational and training opportunities to help increase their job skills and allow them to grow within the company if that is the desire of the employee. Baderman management is stressing the importance of communication with the guests. Baderman is offering language classes to the employees, enabling them to communicate in the customer’s native language. Because French and Spanish are languages that many of Baderman’s guests speak, bilingual employees will be given additional compensation for their contribution to a multi-lingual environment. All employees who support Baderman’s core values which include a â€Å"strive for  excellence† customer service attitude, produce quality product, a high standard for work ethics, a team player, honest and have integrity, being a leader in all aspects of their conduct will be recognized formally and through compensation, plus medical benefits, internal and external training programs, career path incentives, educational reimbursement, family benefits and personal growth opportunities. ConclusionBaderman boasts itself on the fact that the island is an international tourist destination. However, the lack of language skills has caused major issues and undue stress for the customers. Baderman has implemented language training classes for the employees but what the island should do is invest in customer service agents who are fluent in several languages in order to place the customer needs to the forefront, thus lessening customer dissatisfaction. HR realizes the importance of diversity and has implemented an organization wide diversity-friendly attitude and welcomes all talented, committed employees as per EEOC guidelines. The goals Baderman’s recruitment and staffing strategy will focus on recruiting quality employees stressing the customer satisfaction. Hiring the right individual’s is a key component to Baderman’s success. References Noe, R. A., Hollenbeck, J. R., Gerhart, B., & Wright, P. M. (2004). Fundamentals of Human Resource Management. New York: The McGraw−Hill Companies. University of Phoenix (2005). Baderman Island. Retrieved October 6, 2007, from https://ecampus.phoenix.edu/secure/aapd/CIST/VOP/Business/BadermanIsland/BadermanIsland/BIinternet/library/index.html

Paper on Bsp

Information Technology Management IT600-1204A-02 Dr. D. Lance Revenaugh By Licia Felton Business System Planning The Business Systems Planning (BSP) Approach was developed by IBM, a proprietary technique devised initially for IBM internal use. It was later sold for customer use in the mid-1970s. Business Systems Planning was one of the first information system planning methods and is now one of the most commonly recognized. â€Å"This approach concentrates on a firm’s data resources and strives to develop an information architecture that supports a coordinated view of the data needs of the firm’s major systems.The BSP process identifies the key activities of the firm and the systems and data that support these activities. The data is arranged in classes, and a method is developed to relate data classes to the firm’s activities and its information systems. † (Frenzel, 2004) BSP offers a structured approach to IS planning in numerous defined stages that lead from the identification of business processes, to a definition of required data structures. Data is then followed as they flow throughout the organization by the business activity support or from which they result.The BSP methodology consists of four major activities, documenting the business activities, defining the business processes, defining the data necessary to support the business processes, and defining the information architecture. â€Å"BSP, in addition to its value for IS planning, also made two other important intellectual contributions: It helped introduce the process view of the firm. The popular Business Process Re-engineering of the 1990s was built on this concept. It pointed out the need to de-couple the data from the applications that use these data, i. e. , data independence.This supported the database approach to systems development. † (Dubey, 2011) What should Information technology (IT) management professionals understand about the BSP approach? BSP stu dy requires the diversion of staff and other scarce resources from more immediate tasks. Therefore, it is important to gain top management commitment and involvement. This support is needed not only to get things started but also to measure adherence to the plans. Discipline and constraints are imposed by BSP on managers and high-level business executives, who often view these constraints as counter-productive to their short-term interests.This is why top management support is critical for the BSP study. The BSP approach can be a very useful tool for communicating with users. It helps to articulate major information system segments to define the overall architecture. â€Å"However, this approach needed further help from other planning methods to make it also peep into the possible opportunities and competition. This approach also has its limitations. It is too internal focused and does not take into account extended enterprises needs and creativity. In addition, BSP is very compreh ensive, time-consuming and expensive. (Dubey, 2011) In conclusion, the Business Systems Planning (BSP) Approach was developed by IBM, a proprietary technique devised initially for IBM internal use. It was later sold for customer use in the mid-1970s. The BSP methodology consists of four major activities, documenting the business activities, defining the business processes, defining the data necessary to support the business processes, and defining the information architecture. The BSP approach can be a very useful tool for communicating with users.It helps to articulate major information system segments to define the overall architecture. It also has its limitations. The approach is very comprehensive, time-consuming and expensive. References: Frenzel, C. W. , & Frenzel, J. C. (2004). Management of Information Technology. 4th Edition, Boston, MA: Course Technology. Colorado Technical University. Information Management. Live Chat 10/10/12. Dubey, Shankar Sanjiva. (2011). IT Strategy and Management. 2nd Edition. Pages 38-39. | | | | | | | | | | | [pic][pic]

Definition And Conditions Of Decision Making Tourism Essays

Definition And Conditions Of Decision Making Tourism Essays Definition And Conditions Of Decision Making Tourism Essay Definition And Conditions Of Decision Making Tourism Essay As directors and enterprisers, we should hold assurance in our determinations, but can we? Discuss with respect to your ability as a determination shaper and the tools and methods available to help determination devising. Entrepreneur and directors are no longer able to hold assurance in their determination. Because even good directors make errors in their determination devising procedure. Therefore, there are many of the concern administrations seeking to happen out the best method of determination devising procedure. Nevertheless, many of them see terminal in failure or sink in the concern universe. Because, determination devising of administration, as it operates with in the administration, implies that increasing unexpected complexness in environment uncertainness. And this uncertainness means that determination shapers do non hold sufficient information about environmental factors, and they have a hard clip foretelling internal or external alterations. So, uncertainness increases the hazard of failure for organizational responses and makes it hard to calculate costs and chances associated with determination options. Therefore, any administrations want to success in their concern, it is indispensa ble to utilize suited determination devising tools and methods. To understand this essay better, specifying the term of determination devising is necessary. Harmonizing to Fitzgerald, determination doing involves the pick of an alternate from among a series of viing options ( 2002, p. 8 ) . And theories of determination devising are concerned with how such picks are made. This essay will explicate nature of determination devising, tools and methods of determination devising procedure and stairss in determination devising to help determination shapers. Finally, handiness of those tools and methods by directors and enterprisers will be discussed to help their determination devising procedure. First of all, nature of determination devising should be identified before it discusses about its tools and methods. The definition of determination devising is explained in debut. However, determination devising conditions are should be concerned before the existent determinations have been made because the determinations are non ever made under same sum of available information ( Rue A ; Byars, 2007, p. 76 ) . The conditions which give influence to determination devising procedure are: certainty, hazard and uncertainness. Situation of certainty agencies that determination shaper knows every alternate result from the determination so he/she can do determination exactly. For illustration, if director have to do determination on which conveyance service he/she will utilize between by air or by train to present their merchandise or service, it is obvious that air will take comparatively shorter clip but higher cost than train, and train will take longer clip but lower cost than aeroplane. Unfortunately, each alternate brings different results and this is non ever known in progress. Therefore, determination shapers are merely able to gauge their comparative chances of results. Harmonizing to Williams, perceptual experience of hazard means the sum of uncertainness or deficiency of predictability refering the result of a determination ( 2002, p. 86 ) . This is called a state of affairs of hazard. Generally, exact anticipation about chances of assorted results is impossible. Therefore, directors may do their determination based on past experience and historical information. However, Russo and Schoemarker said people do non larn easy from experience because is requires pro-found accomplishments ( 1990, p. 174 ) . Although, hazard can neer be eliminated from determination doing procedure, determination shapers can try to minimise its impact on their result with technique of larning from experience and prediction from historical informations. When there is really small or no dependable information to gauge the assortment of possible results fro determination shaper, this is called state of affairs of uncertainness. Furthermore, this means that the determination shaper does non hold any cognition that concerns the possibilities related with different results. In this circumstance, determination shaper may take one of several attacks. First attack is the maximax attack. Rue A ; Byars choosing the alternate whose best possible result is the best of all possible results for all options ( 2007, p. 77 ) . In the 2nd attack, the maximin attack refers comparing the worst possible results for each option and choosing the 1 that is least unwanted ( Rue A ; Byars, 2007, p. 77 ) . And the last attack is the risk-averting attack. This attack can be resulted in more effectual planning because it is chosen by the option with the least fluctuation among its possible results ( 2007, p. 78 ) . The conditions for determination devising occupy of import place in determination devising procedure by steering determination shapers which determination doing theoretical account they should utilize. Therefore, determination shapers should maintain in head those conditions before they make existent determination for administrations. Decision devising tools and methods in determination procedure support determination shapers to understand complex phenomena in managerial activities. Those tools and methods are able to maximize managerial options within determination doing procedure specifically and depict its state of affairss clearly. The tools are for furthering doing originative determination. And the methods have rational and intuitive methods for effectual determination devising. By utilizing these tools and methods, the ternary bottom line and director s corporate societal duty should be concerned together. Harmonizing to Williams, originative job resolution is non easy and using the tools requires clip, resources, and attempt ( 2002, p. 149 ) . However, to better the quality of administration s of import determination devising procedure, originative determination devising techniques are indispensable. These techniques are such as brainstorming, Gordon technique, nominal group technique, and synectics. Brainstorming can be explained as bring forthing a big measure of solution on a job to happen out its solution among them. By utilizing this tool, there is ab initio no unfavorable judgment and inquiry of thought should be allowed. Then combinations of solutions can be used as determination doing tool for betterment of administration. Gordon technique is similar with brainstorming but it can be differ from that group leader knows the exact nature of the existent job under consideration ( Rue A ; Byars, 2007, p. 84 ) . Nominal group technique is affecting few stairss as extremely structured technique. The order of stairss is listening entering voting-discussion concluding vote. This technique minimizes personal interactions to maximise their activity and cut down force per unit area from conformance with group determination. The synectics is a comparatively new technique used in originative determination doing procedure. This technique uses metaphorical thought to do the familiar strange and the strange familiar ( Rue A ; Byars, 2007, p. 85 ) . None of those techniques is a perfect tool for helping determination shaper s activity. Each technique should be considered as a merely tool that can ease proper determination doing procedure by determination shapers. Rational determination doing method is the most permeant and influential and to utilize rational determination doing efficaciously, this includes the undermentioned stairss: recognising and specifying the state of affairs, developing options, measuring options, choosing the best option, execution, and follow-up and rating ( Robbins, Bergman, Stagg, A ; Coulter, 2006, p. 208-212 ) . First, when job exist, it is necessary to happen out what sort of job it is including administrations current state of affairs. The spread between the current state of affairs and bing job can be identified in this measure. Second, developing options is for happening a cause of job in the state of affairs and garnering information refering the current province of personal businesss. Third, measuring options has a function for assisting determination shaper to measure a solution from among the available options. Forth, choosing the best options is taking the best option from among the evaluated options. Fi fth, execution refers that determination shaper is seting the determination he/she chosen into existent organizational activities. Sixth, the last measure is measuring the effectivity of the implemented determination by determination shaper. These stairss assist determination shaper to optimise administration s result. Fitzgerald believes that embedded within the rational theoretical account is the belief that directors really optimize their determination doing behaviors by intentionally taking and implementing the best options ( 2002, p.13 ) . On the other manus there are similar but somewhat different attack is included in rational method. That is satisfising attack. The difference between optimising attack and satisfising attack in rational method is satisfising is choosing the first option that meets the determination shaper s minimal criterion of satisfaction alternatively of choosing the best possible option from among every possible option ( Rue A ; Byars, 2007, p. 74 ) . Intuitive determination doing method is used when determination shaper decide organizational determination bases on intuitions and intuition ( Robbins, Bergman, Stagg, A ; Coulter, 2006, p. 216 ) . Furthermore, Robbins, Bergman, Stagg, A ; Coulter defined intuitive determination devising as a subconscious procedure of doing determinations on footing of experience and accumulated opinion ( 2006, p. 216 ) . That means an emotional determination is put into action by determination shaper from their head in determination devising procedure. The emotional fond regard can take director to hapless determinations or can be really existent particularly who are populating in the past . However, the key is director should non disregard when the available information exist. Intuition plays an of import function in determination devising procedure. Consequently, it can be said director s experience and opinion is of import when he/she faces the determination doing state of affairs. Learning from the yesteryear is non easy but one time it has become your cognition, it can be of import resource for determination devising as a determination shaper ( Williams, 2002, p. 153 ) . In decision, this essay discussed about definition and conditions of determination devising. The different conditions such as certainty, hazard and uncertainness give different influence on determination devising procedure. And the tools and methods have been identified as that can advance betterment of administration by determination devising and several stairss in determination devising methods to help determination directors and enterprisers. The tools in determination devising procedure allow bettering the quality of administration s of import determination. Then the methods in determination devising are more related to help determination shapers to set one of the possible options on existent action. Decision doing procedure can be improved by recognizing conditions of determination devising and using appropriate tools and methods to jobs determination shaper is faced. To be effectual and efficient in determination devising procedure, directors need to be unfastened to new inform ation and other s sentiment. If directors and enterprisers apply originative and sufficient determination doing accomplishments in their determination devising procedure, there are assorted solutions to accomplish their end or get the better of their job will be allowed without failure in determination devising.

Gettysburg East Cavalry Field in the Civil War

Gettysburg East Cavalry Field in the Civil War Battle of Gettysburg: Union Order of Battle - Confederate Order of Battle Gettysburg-East Cavalry Fight - Conflict Date: The East Cavalry Fight took place on July 3, 1863, during the American Civil War (1861-1865) and was part of the larger Battle of Gettysburg (July 1-July 3, 1863). Armies Commanders: Union Brigadier General David McM. GreggBrigadier General George A. Custer3,250 men Confederate Major General J.E.B. Stuartapprox. 4,800 men Gettysburg-East Cavalry Fight - Background: On July 1, 1863, Union and Confederate forces met north and northwest of the town of Gettysburg, PA.  The first day of the battle resulted in General Robert E. Lees forces driving Major General John F. Reynolds I Corps and Major General Oliver O. Howards XI Corps through Gettysburg to a strong defensive position around Cemetery Hill.  Bringing additional forces up during the night, Major General George G. Meades Army of the Potomac assumed a position with its right on Culps Hill and the line extending west to Cemetery Hill and then turning south along Cemetery Ridge.  The next day, Lee planned to attack both Union flanks.  These efforts were late in commencing and saw Lieutenant General James Longstreets First Corps push back Major General Daniel Sickles III Corps which had moved west off of Cemetery Ridge.  In a bitterly fought struggle, Union troops succeeded in holding the key heights of Little Round Top at the south end of the battlefield (Map).  Ã‚   Gettysburg-East Cavalry Fight - Plans Dispositions: In determining his plans for July 3, Lee at first hoped to launch coordinated attacks on Meades flanks.  This plan was thwarted when Union forces opened a fight at Culps Hill around 4:00 AM.  This engagement raged for seven hours until quieting at 11:00 AM.  As a result of this action, Lee changed his approach for the afternoon and instead decided to focus on striking the Union center on Cemetery Ridge.  Assigning command of the operation to Longstreet, he ordered that Major General George Picketts division, which had not been engaged in the previous days fighting, form the core of the attack force.  To supplement Longstreets assault on the Union center, Lee directed Major General J.E.B. Stuart to take his Cavalry Corps east and south around Meades right flank.  Once in the Union rear, he was attack towards the Baltimore Pike which served as the primary line of retreat for the Army of the Potomac. Opposing Stuart were elements of Major General Alfred Pleasontons Cavalry Corps.  Disliked and mistrusted by Meade, Pleasonton was retained at the armys headquarters while his superior directed cavalry operations personally.  Of the corps three divisions, two remained in the Gettysburg area with that of Brigadier General David McM. Gregg located east of the main Union line while Brigadier General Judson Kilpatricks men protected the Union left to the south.  The bulk of the third division, belonging to Brigadier General John Buford, had been sent south to refit after playing a key role in the early fighting on July 1.  Only Bufords reserve brigade, led by Brigadier General Wesley Merritt, remained in the area and held a position south of the Round Tops.  To reinforce the position east of Gettysburg, orders were issued for Kilpatrick to loan Brigadier General George A. Custers brigade to Gregg. Gettysburg-East Cavalry Fight - First Contact: Holding a position at the intersection of the Hanover and Low Dutch Roads, Gregg deployed the bulk of his men along the former facing north while Colonel John B. McIntoshs brigade occupied a position behind the latter facing northwest.  Approaching the Union line with four brigades, Stuart intended to pin Gregg in place with dismounted troopers and then launch an attack from the west using Cress Ridge to shield his movements.  Advancing the brigades of Brigadier Generals John R. Chambliss and Albert G. Jenkins, Stuart had these men occupy the woods around the Rummel Farm.  Gregg was soon alerted to their presence due to scouting by Custers men and signal guns fired by the enemy.  Unlimbering, Major Robert F. Beckhams horse artillery opened fired on the Union lines.  Responding, Lieutenant Alexander Penningtons Union battery proved more accurate and succeeded in largely quieting the Confederate guns (Map). Gettysburg-East Cavalry Fight - Dismounted Action:  Ã‚  Ã‚  Ã‚   As the artillery fire subsided, Gregg directed the 1st New Jersey Cavalry from McIntoshs brigade to dismount as well as the 5th Michigan Cavalry from Custers.  These two units commenced a long-range duel with the Confederates around the Rummel Farm.  Pressing the action, the 1st New Jersey advanced to a fence line closer to the farm and continued the fight.  Running low on ammunition, they were soon joined by the 3rd Pennsylvania Cavalry.  Tangling with a larger force, McIntosh called for reinforcements from Gregg.  This request was denied, though Gregg did deploy an additional artillery battery which began shelling the area around the Rummel Farm.   This compelled the Confederates to abandon the farms barn.  Seeking to turn the tide, Stuart brought more of his men into the action and extended his line to flank the Union troopers.  Quickly dismounting part of the 6th Michigan Cavalry, Custer blocked this move.  As McIntoshs ammunition began to dwindle, the brigades fire started to slacken.  Seeing an opportunity, Chambliss men intensified their fire.  As McIntoshs men began to withdraw, Custer advanced the 5th Michigan.  Armed with seven-shot Spencer rifles, the 5th Michigan surged forward and, in fighting that became hand-to-hand at times, succeeded in driving Chambliss back into the woods beyond the Rummel Farm.  Ã‚  Ã‚   Gettysburg-East Cavalry Fight - Mounted Fight: Increasingly frustrated and eager to end the action, Stuart directed the 1st Virginia Cavalry from Brigadier General Fitzhugh Lees brigade to make a mounted charge against the Union lines.  He intended this force to break through the enemys position by the farm and split them from those Union troops along Low Dutch Road.  Seeing the Confederates advance, McIntosh attempted to send his reserve regiment, the 1st Maryland Cavalry, forward.  This failed when he found that Gregg had ordered it south to the intersection.  Responding to the new threat, Gregg ordered Colonel William D. Manns 7th Michigan Cavalry to launch a counter-charge.  As Lee drove back Union forces by the farm, Custer personally led the 7th Michigan forward with a yell of Come on, you Wolverines! (Map). Surging forward, the 1st Virginias flank came under fire from the 5th Michigan and part of the 3rd Pennsylvania.  The Virginians and 7th Michigan collided along a sturdy wooden fence and commenced fighting with pistols.  In an effort to turn the tide, Stuart directed Brigadier General Wade Hampton to take reinforcements forward.  These troopers joined with the 1st Virginia and compelled Custers men to fall back.  Pursuing the 7th Michigan towards the intersection, the Confederates came under heavy fire from the 5th and 6th Michigans as well as the 1st New Jersey and 3rd Pennsylvania.  Under this protection, the 7th Michigan rallied and turned to mount a counterattack.  This succeeded in drove the enemy back past the Rummel Farm. Given the near success of the Virginians in almost reaching the crossroads, Stuart concluded that larger attack might carry the day.  As such, he directed the bulk of Lee and Hamptons brigades to charge forward.  As the enemy came under fire from Union artillery, Gregg directed the 1st Michigan Cavalry to charge forward.  Advancing with Custer in the lead, this regiment smashed into the charging Confederates.  With the fighting swirling, Custers outnumbered men began to be pushed back.  Seeing the tide turning, McIntoshs men entered the fray with the 1st New Jersey and 3rd Pennsylvania striking the Confederate flank.  Under attack from multiple directions, Stuarts men began to fall back to the shelter of the woods and Cress Ridge.  Though Union forces attempted a pursuit, a rearguard action by the 1st Virginia blunted this effort. Gettysburg-East Cavalry Fight - Aftermath:   In the fighting east of Gettysburg, Union casualties numbered 284 while Stuarts men lost 181.  A victory for the improving Union cavalry, the action prevented Stuart from riding around Meades flank and striking the Army of the Potomacs rear.  To the west, Longstreets assault on the Union center, later dubbed Picketts Charge, was turned back with massive losses.  Though victorious, Meade elected not to mount a counterattack against Lees wounded army citing the exhaustion of his own forces.  Personally taking the blame the defeat, Lee ordered the Army of Northern Virginia to commence a retreat south on the evening of July 4.  The victory at Gettysburg and Major General Ulysses S. Grants triumph at Vicksburg on July 4 marked the turning points of the Civil War.   Selected Sources Echoes of Gettysburg: East Cavalry FieldCivil War Trust: Gettysburg-East Cavalry FieldEast Cavalry Field: Battle of Gettysburg

GBAA Scholarship and Darden School of Business Essay

GBAA and Darden School of Business - Scholarship Essay Example Experience is considered the best teacher, but it may to be successful in certain fields including aviation industry. Therefore, the need to study management is essential. I intend to study aviation management with the help of GBAA scholarship (Barney and Hesterly 23). The scholarship will enable me to undertake further training on issues of aviation management which are essential for career development. Currently, I have training on Aviation Maintenance, which I received a license in 2013. However, aviation maintenance does not cover issues of corporate aviation function. My career objective is to become aviation manager. This cannot be achieved unless the educational background is secure and sound. This involved studying aviation management and business related degree, which will ensure that all the necessary skills are developed. However, to achieve this, I will need financial support that will facilitate the process of learning. Corporate aviation management is a scientific process with great business repercussion including massive losses in case of wrong choice. Wrong choices can be avoided if solid educational background is developed. Professional development in this field cannot be achieved easily because of the increasing financial strain. Therefore, I believe that there is need to develop effective skills through learning and positive interactions with players in the field and lecturers. The role of corporate aviation manager is broad covering a myriad of responsibilities. He supervises all phases of aviation department including flight operations, maintenance and scheduling. The understanding of the departmental functions is essential because it leads to harmony in operations. These interconnections cannot be grasped without solid educational background. Therefore, the challenges of the position are massive. In addition, communication skills are vital to instill vitality into planning

Accounting Ethics Can Make the Difference Reasons why Morals are Key Research Paper

Accounting Ethics Can Make the Difference Reasons why Morals are Key Components - Research Paper Example They don’t trust the financial statements, they don’t trust the audits, they don’t trust the bond rating agencies.† Indeed, contemporary profession of accountancy has been continuously wrestling with how to improve ethics in the profession. In the wake of prominent accounting scandals such as Enron, WorldCom, Tyco, and Arthur Andersen, the accounting profession in general and accounting ethics in the main has received both public’s and regulator’s glare. In 2002 the U.S. Congress responded to this dilemma with enactment of The Sarbanes-Oxley Act. However, when it seemed the regulatory field for adherence to accounting standards and ethics had been prepared, the world witnessed yet another crisis of accounting ethics triggered by unnoticed 50 billion Ponzi scheme invented and managed by Bernard Madoff for almost twenty years. Because the accounting profession is the gatekeeper of the financial affairs of the business community, it must strive t o cultivate and maintain ethical standards and principles that must not be compromised. Ethical sensitivity is paramount in conducting business honorably and fairly. Business communities around the globe hold accountants in high esteem and expect them to be beyond reproach, ethically. The primary existing paradigm related to accounting ethics is based on the premise that individuals make ethical choices because of individual integrity. This may be partially true; however, ethical or unethical accounting practices usually reflect the values, attitudes, beliefs, and behavior patterns of the organizational culture (True & Pelton, 2005). Early ethical and moral theorists have gone to great lengths to understand human behaviors and to define what behaviors constitute good morals. Some people believe that morality is contingent on environmental and situational circumstances. Dawson (2005) asserted that the character traits defining the ethical nature of the business are embedded in the social values of its culture. Dawson (2005) also believed that businesses with a strong rational and bureaucratic culture, such as financial institutions, have difficulty promoting individual ethical behavior beyond the rules in the absence of a compensating culture of social values such as trust and honesty. Businesses that thrive on the quality of human relationships internally and externally have more opportunity for building such a culture to promote ethical behavior. Those businesses with high employee turnover and a higher percentage of part-time/casual workers with low intrinsic valuation of work have difficulty sustaining a work ethic conductive to ethical behavior. Thus, ethical behavior is as much an organizational issue as it is a personal issue. Further, in some instances, ethical behavior is learned behavior that is based on formal educational instruction and personal experiences/modeling. According to position formed by Duska and Duska (2005), "accountants have a number of ethical responsibilities, to themselves, their families, and their profession as well as to the clients and company for which they work" (p. 30). Practically, most of accounting crises occurred in past primarily due to CEOs not adhering to the rules and regulations of the accounting practices as well as the U.S. Security Exchange Commission requirements. According to Healy-Burress (2010), "a professional code of conduct explicitly states the expectations of behavior and character for the members of the profession" (p.57). Therefore, a professional code of ethics that is followed by participants represents a defining feature of a profession, and the major document which formulates the ethical conduct of accounting

Eleven Essay Example | Topics and Well Written Essays - 500 words

Eleven - Essay Example In a time of emotional support, my family comes first in consoling and helping me. At least, family can remain genuine to you all the time. Long when I was little, I used to depend so much on my family for every decision-making support. However, this has changed greatly as I make more friends who can help me sort out some of my needs that my family cannot. Friends can even help me keep a secret that I do not wish my family to know. The communication pattern with my family is satisfactory, and it makes me achieve most of my needs. However, there are certain needs that the communication pattern in my family will not help me achieve. Such needs are easily achieved through the help of friends. Friends normally consider one someone mature at some point when your family still consider you a child. Therefore, in order to change the pattern, I would like my parents to consider me as someone who can sometimes make right decisions on their own. Therefore, I can sometimes be allowed of exercising independent-minded decisions. In my family, use mostly use communication as a way of reaching out to my parents whenever there is a need I want them to know about. Most of the time, everyone is busy in the family attending to different issues separately. Therefore, you only take a short time to pass a message to whoever is concerned when it is required to. My family is majoring on weekends and holidays to be family days. During such days, we go out as a family to relax together, and on vacation during long holidays. This creates a forum for us to be together as a family and be close to each other. However, I would wish that parents create more time for their children to attend to all their needs as they want them to. To other families, it is very important to watch your children grow and give them the best directions in

Performance Measurement System Of Tm Berhad

Performance Measurement System Of Tm Berhad Performance measurement system is defined as a set of measurable criteria and methodology to enable performance to be measured objectively. It comprises of financial and non-financial manners to establish and monitor the progress of organization towards its vision. In the past, organization used the financial measures to assess the performance of senior managements while non-financial measures were used to evaluate the performance of lower level of management. It is inappropriate to use the financial measure to examine the outcomes and not well-suited for predicting future prospect as the outcomes are the consequences of past performance. Thus, performance measurement systems were developed to merge the financial and non-financial measures at all level of the organization in order to improve the efficiency and effectiveness of the management. The best known performance measurement framework is balanced scorecard introduced by Kaplan and Norton in early 1990s. The balanced scorecard approach retained measures of financial performance on past performance and supplemented them with the assessment on the strategic planning in order to drive the organization towards its vision. It maps an organizations strategic objectives into performance metrics in four perspectives: financial, internal processes, customers, and learning and growth. The term balanced signifies that the system is balanced between internal measures of business processes, innovation and learning and growth and external performance perspectives measures for customers and shareholders. It is then followed by the term scorecard which signifies quantified performance measures. In a nutshell, balanced scorecard contains four main processes. The process of balanced scorecard is begin with clarify and translate the organizations vision into strategy. Then, the strategic management will communicate and link strategic objectives and measures. Next process is planning, setting targets and aligning strategic initiatives. Lastly, balanced scorecard enhances strategic feedback and learning. Organization quantifies its current performance to identify where it is on its strategic capability building journey and predict possible changing business environment in future. This information provides relevant feedback as to how well the strategic plan is executing so that adjustments can be made as necessary. This article is primarily discussed on the growing importance of balanced scorecard performance systems and exploring the issues faced by the organization in building and implementing balance scorecard systems. b. Challenges in Performance Measurement System The used of balanced scorecard is very helpful in monitoring the management of the organization but it is very challenging as the implementation is very costly. It requires some cost in setting up this system such as software licenses expense and installation cost. This will results in large sum of money being expense before profit is generated. Besides, the needs of expertise to implement a comprehensive and proper system will consequently increases the cost of management as well. Different business unit using the different balanced scorecard measures to achieve its goal. In general, balanced scorecard consists of two types of measure. There are common measure (measures across all subsidiaries or units) and unique measure (measure each business unit). The use of unique measures in order to carry out the system is tough because unique measures are significant in capturing the units business strategy. If the manager does not actively participating in evaluating one units performance, thus significance of the unique measures may not be appreciated. The four perspectives in a well-designed balanced scorecard form a chain of cause-and-effect relationships that determine the effectiveness of the strategy implementation. Proper implementation will results in excellent performance. However, it is not easy to identify and establish the cause and effect relationship. Inappropriate measure will result in negative outcomes. Managers realize and understand that there are strong linkages between customer satisfactions, employees satisfactions, financial performance, internal business process and companys learning and growth activities. Nevertheless, the balanced scorecard system does not provide the detail guidelines on to how to improve performance to achieve organizations goals. In addition, balanced scorecard system need to be updated constantly. This update is useful as it requires repositioning with changing of strategies or company structure in order to keep in pace with the complex business environment. However, constant updating of balance scorecard may be tedious and time consuming. Lastly, lack of integration and communication of the objectives of the organization at difference level of management would cause the lower level of employees cant see the big picture of the system. Implementation of the balanced scorecard requires commitment from all management levels, especially companys top organizational structure. Most of them refuse to coordinate in the system because they may view the system as a threat that implies they have underperformed in the past. c. Advantages of Performance Measurement System First of all, balance scorecard is very reliable as it clearly defines financial and nonfinancial information to all parts of the organization. The traditional financial statements has failed to confine accurately the type of measurements those companies need around a profit sector. This is proven when all the intangible assets such as quality of services and skilful employees do not show on balance sheet compared with the balance scorecard that shows all those intangible assets in the balance sheet. The value of a company will be invisible to the workers, shareholders, customers and the society due to the unwritten intangible assets in the balance sheet. Secondly, balanced scorecard is useful in evaluating and planning for long-term strategy. In a traditional method, organizations only focus on short-term financial measures while balanced scorecard include customer, internal processes and the growth in societys needs. It is useful in a longer term strategic dimension as managers can measure performance in building key capabilities and examining on the overall strategic workability. Thirdly, balance scorecard enhances strategic feedback and learning. In this process of monitoring the system, the management evaluates the present performance of the company, how the strategies are going on in the company and identify the potential changes in the unpredictable surroundings. This information is useful for the purpose of decision making to ensure the organization is achieving towards its goal. Fourthly, balanced scorecard could be used as a measure of employees reward performance. When the individual exceeds the particular threshold levels, they will be rewarded for the excellent financial performance. It is proven that balanced scorecard makes some improvements if compared with the past performance measurements systems that did not often measure the employees performance which link to corporate strategy. Lastly, the balanced scorecard attempts to evaluate both the internal and external aspects of the organization. It is important to focus on the customers views and the contacts that have been established in the market-place on order to build long-term relationship with the potential customers. The learning and growth perspective encourage creativity and advance in information system in order to response quickly to the rapid changing in the global market. d. Central issue of the articles The first issue is the implementation of balanced scorecard in an organization. Each company should have its own version of the scorecard as different companies require different measurements, which are essential in achieving the company strategy. The most commonly used measurement categories are financial goals, customer satisfaction, employee satisfaction, productivity, and growth and innovation. A well-defined balanced scorecard should result in improved internal management system, greater customers satisfaction, educated employees and increased in financial usage. Identification, definition and integration of organizations capabilities with its objectives in all levels of the organization from top to down are essential to sustain long-term superior return in the competitive environment. Interaction within the organization is important to avoid optimizing the results of one business unit at the expense of others. In this stage of planning, setting targets and aligning strategic in itiatives, management will set ambitious but achievable targets for each perspective and initiatives are developed to align efforts to reach the targets. Lastly, the executives receive feedback on whether the strategy implementation is proceeding according to plan and evaluate whether the strategy itself is successful or control and corrective action is necessary to reflect real time learning. These four functions have made the Balanced Scorecard an effective management system for the implementation of short-term and long-term strategic planning. Besides, the four perspectives in the balanced scorecard are inter-dependent. It is not just a balance of measures in essential areas of the business, but also a balance of goals versus accountability. The reluctant of the people in the organization to accept accountability for achievement of the balanced measures and goals of the balanced scorecard will result in failure in balanced scorecard system. In the case study of Big W, has not only built competencies into each step of its performance management system but has now incorporated competencies in all position descriptions for store managers and buyers to extend their experience in areas other than that in which they are presently employed. Therefore, the human capital of the organization is the key to the success of the balanced scorecard system. The second issue is balanced scorecard will evolve as the culture change. Once the balanced scorecard is developed, it should immediately implement into the organizational system. It assists to link groups and individuals to the strategy by understanding the linkage of cause-and-effect relationship. This linkage enables them to understand the overall performance of the organization. For example, advanced in information system will leads to efficiency in information management and eventually save the cost of handling bulky information. Thus, the organizational culture is a one of the key factors of success or failure of implementation of balanced scorecard. Besides, organizational culture has also interceded entity learning. Entity learning is a driving force behind the successful implementation of balanced scorecard. The article mentions that there must be an understanding, commitment and support from the top levels of the company down to the lowest ranks. If there is any change in culture in any level of the organization, balanced scorecard performance will be affected. Therefore, new approach, new tings and new goals have to be developed and be adopted to make the balanced scorecard more balanced and effective. Management need to be alert with the changes in organization culture so that balanced scorecard system is designed in accordance with the culture. The next issue is customers play a significant role in determining the prospect of an organization. The customer perspectives in the balanced scorecard measure on how should the organization present itself to its customers in order to achieve its vision. The four perspectives that introduced by the balanced scorecard are useful to evaluate the overall performance of the business. In conjunction with this, customers are able to see the time dimension of the business that going from the bottom to top and the profitability of the past, present and future. Moreover, balanced scorecard includes the measurement of customers perspective aim to increase customer satisfaction to ensure the ultimate wants of customers are fulfilled. Thus, the objective of the organization must be always being designed according to the current market demand. Conclusion As we embark on the twenty-first century, managers are challenged by sweeping changes in the global arena. The implementation of balanced scorecard is essential to assists in the execution of corporate strategy in order to sustain in the competitive environment. Balanced scorecard encourages employees to act in accordance with desired goals of the company by reward them accordingly to their performance. Management has to be aware of the potential limitations of balanced scorecard and overcome the problems by designing the system that well-suited the organization. In a nutshell, balanced scorecard should be tailored for each part of the organization driven by the objective of the organization to make the balanced scorecard even more balanced and effective in supporting a living, growing, feasible organization in the competitive environment. 2. a. Introduction Telekom Malaysia is the largest integrated communications solutions provider in Malaysia and one of Asias leading Communications companies. Telekom Malaysia has officially changed its global brand from Telekom Malaysia to TM in 2005. The vision is to become Malaysias leading new generation communications by providing customers with innovative and excellent service environment. TM has a monopoly on the fixed line network, data, mobile, internet and multimedia. It combines satellite, terrestrial and submarine fibred-optic cable systems to facilitate the regional and international telecommunications. TMs core businesses are focused in Retail, Wholesale and Global Business. Besides, TM acquired Celcom and TMTouch to raise industry standards, provided product and service benchmarks in the country. Apart from that, TM Net is now the sole DSL broadband provider in the country. It offers a comprehensive range of services and solutions in broadband, data and fixed line. In addition, TMs investment philosophy is to play an active role in its international operations as well as to provide opportunities for wealth creation among the local population for social welfares purposes. b. Discussion of the Performance Measurement System used in the company. TM is using BSC to translate their visions and companys strategies into a set of measureable objectives that can be interpreted into some meaningful form as a check list to monitor the performance of the company. Basically, the BSC used by TM is an e-BSC where it uses an online system called MAPS (appendix) to allow employees to key in their performance according to different areas concerned in the scorecard and monitor by each division managers. The main concern of financial perspective will be to grow revenue profitably and to manage cost effectively, customer perspective is to delight the customers while creating the synergy with partners, internal business process is on execution of projects and plans on whether they are done effectively and the organizational learning and growth is to boost human capital execution capacity. The implementation of BSC in TM consists of three stages, which are business planning, performance cycle and then finally lead to a performance-based rewards system. In business planning, BSC and individual Key Performance Indicator (KPI) are developed in this stage where the KPI is used to measure the key performance in a specific division of the company. BSC is developed through a process of six steps which include: Firstly is to understand and develop the business strategic direction of TM and for example the vision of TM is to be Malaysias leading new generation communications provider, embracing customer needs through innovation and execution excellence and the mission is to strive towards customer service excellence, enrich consumer lifestyle and experience, deliver value to stakeholders and improve the performance of our business customers. From these two statements it is clear that TM is stressing highly on customers satisfaction and so its direction is clearly stated in its vision and mission statement (TM Annual Report, 2008). Next is to decompose those TMs visions and missions into smaller components called objectives that can drive the performance and measurable. With those components, TM Group top management now will be able to create a strategy map using cause-effect linkages for example, how an objective is dependent on another objective. A strategy map (appendix) is important in BSC as it is the fundamental part of it to achieve towards the objectives of the company and drive it towards the vision. In step 5 is to develop KPI (appendix) to measure and target to track strategic and operational progress of the company to see if it has achieved the desired outcomes of the objectives. Lastly is to identify the key strategic initiatives as a way to ensure the achievement of strategic objectives for example funding of resource and implementation mechanisms. In MAPS System, an individual employee will log into the system and key in their personal information and then the division scorecard will be displayed. This is the part where employees are required to submit their performance into the online system MAPS for the company to track their performance into a KPI template (appendix) provided in the system. Then, employees are required to choose the areas that are relevant to his/her field for each perspective. In the individual scorecard, the employee has to key in the target that is challenging but achievable. In performance cycle phase, he/she will then be required to key in the actual result and comment on the target. This performance scorecard will then linked to the reward system to reward the employees accordingly. c. Issues, Challenges and Advantages of BSC Issues The e-BSC used by TM is emphasizing a lot on the performance of its employees driving towards the vision and missions of the company which are mainly customers satisfaction and growth of the business. The biggest issue of BSC in TM is that it emphasizes too much on the internal business and performance rather than the quality of services provided to the customers. Each of the perspective emphasized by the BSC is not really focusing on the quality services. This is very important particularly for a service company like TM who provides telecommunication services to the public. For example does BSC implement by TM actually concern on the quality of its networks for the broadband services of TM Net, a division of TM? Measuring the quality of the services of TMs products is significantly important to be able to achieve the objectives of the company. Challenges A challenge faced by the BSC is where it could not answer some of the important question that a telecommunication company needs to know. For example, a manager can developed a set of measures for the scorecard, but it can never answer the question of what the competitors are doing out there (Andy Neely, 1995). This means that BSC has missed out one of the most important perspective which is the competitor perspective. In Malaysia, telecommunication industry is very competitive and TM is no longer the monopoly in the industry since the presence of other telecommunication companies such as Maxis and Digi. Thus, TM might risk itself if depend solely on the scorecard of not knowing what is happening with other competitors and might lose their market shares to them due to this reason. Advantages The BSC of TM has successfully provide a complete measurement on the four perspective which comprises of financial, customers, internal business control and organization and learning growth. Through the implementation using MAPS system, BSC in TM is done over the online system and electronically (e-BSC). The MAPS system provides a good way for the employees to set their own target, track their performance and finally evaluate their performance and give comments on whether is it hard to achieve the target. This is an advantage to TM as the managers from each division will be able to get direct feedback from the employees on their performance and able to report them to the top management to evaluate further on what can be done to improve and identify problems. This also enables long-term organizational learning at the same time to achieve continuous improvement on performance of the company. d. Recommendation Since the issue faced by TM is the quality of service, Total Quality Management (TQM) is able complement the shortcoming of BSC. A quality service is vital for a telecommunication company especially in such a competitive market in Malaysia. TQM is a type of performance system that is used as a long-term measure to reduce errors in a service or manufacturing process and focusing on customers satisfaction by ensuring workers have the highest level of training and modernization of equipment and limit errors to 1 per 1 million units produced. ISO 9000, the international standard defined that TQM as a management approach of an organization that centered on quality with participation of all members aiming at long term success through customers satisfaction and benefits to the members of the organization and society (Subburaj, 2005). TQM definitely benefits TM in many ways. It can apply this to the engineering of its telecommunication networks such as its fixed line division, cellular services division as well as the broadband division to improve the quality of services. Say for example, an uninterrupted broadband service for the customers that only allows 0.0001% of down time, same applies to the cellular networks and fixed line services. This definitely provides benefits and robust solutions to the company to enhance customers satisfactions on quality services. To achieve the TQM, TM must always from time to time send its engineers and other employees for training and make sure that they are experts in their field. Also, TM must spend more resources on its RD division, known as TMRND, to provide the latest equipment for the engineers to ensure that they have the best equipment to maintain the network to provide uninterrupted services. This is a long-term implementation for TM and it requires continuous improvement over time not only by the top management but also all the members of the organization working together. Also, TM will be benefited in the long run and enhanced its branding through attaining the TQM certification of ISO 9000. Conclusion In order for TM to remain dynamic in the globalization market, should always review its performance measurement system and constantly seek for improvement to better achieve its objectives and remain competitive. Performing well financially, increase in customers satisfaction, constantly improving the internal business process and improve in organizational learning and growth are equally important and TM has been doing well with its e-BSC and MAPS system. TM is also an innovative player in introducing new products and services such as the latest on the news, Unifi, a fiber optic solution for home and business which provide 5 to 20 Mbps of internet speed to the consumers and Internet Protocol Television (IPTV) (TheStar Online, 2010). However, innovative products and services are nothing if the service quality is not good enough. Now is the time for TM to embark on a new challenge in providing quality service through the implementation of TQM in its organization to achieve long-term success and customers satisfaction.