Education Improvements Essay

With a vast array of educational sources available online or by using technology which is involved with multimedia, it is only inevitable that a great deal of teaching will be used this way. Advantages may include improved efficiency, interested learning and a sense of enjoyment for younger learners. Traditional classroom based teaching will need to work together with the advances of computer based learning to fulfil and expand the learners knowledge. Bibliography www. computerweekly. com www. mit. com www. nhs. com www. bbc. co. uk. As technology has evolved rapidly in and around our environment, public services are now steadily introducing multimedia and other forms of computer based applications. The Territorial Army (TA) and the National Health Service (NHS) are two that have evolved dramatically within the last ten years in relation to technology. The TA has several high-tech intelligence and weaponry applications and the NHS has such vital modern equipment all implementing some form of multimedia. With this it should only make sense that multimedia be included in another very important sector, Education. Within the last five years multimedia and education have bonded well to produce some very informative information. This has become readily available for children as young as two up to adults participating in education via adult learning schemes. The most significant and straightforward way to view these types of information is from the World Wide Web (WWW). The similarity between primary and university study is that they need to be online indefinitely. Although they need internet access it must not be a limited package. The connection they apply must be quick and effective otherwise users will establish a lackadaisical attitude towards the idea. Inside the last twelve months there has been a surge in primary and secondary schools in particular enquiring about wireless connections. Many schools are looking at this form of connection due to its low cost and flexibility. Laptops can be transferred from one classroom to another, rather than having a fixed station. An example of multimedia used within education is a project aimed towards disaffected children to encourage them back into learning. Interactive mathematics, composing digital music and building virtual 3D art exhibitions are some of the applications which are used and created. The main idea behind the project is to establish a stable bond between pupil and teacher with the use of I. T. Other outcomes which are hopefully achieved is the better retention of the technology they are using (both pupil and teacher). If the time for this technology is used wisely and productively with the school environment it could play and integral part in the pupils advances post education, however if the pupil is not receptive to new forms of teaching then the answer must lie elsewhere. Ian Peacock chairman of Hackney Council’s Education Committee said â€Å"We need to ensure that the children’s use of computers in the classroom provides some of the buzz they get from playing media-intensive games in their leisure time†. (ComputerWeekly, 2001). As education and multimedia within the ages of two to sixteen is of great importance, the education of the older age group should also be considered vital for those willing to expand their skills and acquire the relevant knowledge. This next form of learning via means of multimedia shows how far the technology has developed to cater for this age group. MIT Open Courseware is designed to: – ?Provide free, searchable, access to MIT’s course materials for educators, students, and self-learners around the world. ?Extend the reach and impact of MIT OCW and the â€Å"open courseware† concept. There is a wide variety of courses to opt for, from history to nuclear engineering. The site is aimed at self-learners who can log on anywhere in the world and start accessing information on their chosen subject. Lecture notes and assignments are all included just as if they were studying in University. This form of studying is very familiar at present with more than 2000 courses available on the internet reported by 1996. That number has grown progressively and there are courses available today to suit the majority of users whatever their subject. These online courses prove to be significant to those who maybe cannot afford fees towards university or who reside to far from any teaching institute. â€Å"We live in a very rural area. Access to quality educational materials is a 225-mile drive to the nearest library of any significance. † (Self Learner MIT, 2005).

Impacts of Energy Consumption

The Impacts of Energy Consumption Coming home from a long day at school, I tell myself, â€Å"Damn, I’m tired! † On top of that, it’s blazing hot outside, so I set my thermostat to the lowest possible temperature so that my apartment can cool down quickly. After I adjust the temperature, I go to the bathroom and then leave the lights on from laziness. Finally, I turn on the television to watch something until I fall fast asleep. The end of the month comes along and I walk to my mailbox to check for any bills and next thing you know I have a staggering bill from Georgia Power!It’s nothing that I should be surprised about because I have ridiculous habits when it comes to leaving things on and setting my thermostat. I’m pretty sure I’m not the only person with an energy-consuming problem. I know that millions of people do the same things I do. Reducing my energy consumption is a challenge that I want to take on to better myself and the environme nt, which is a change for the good that i have great interest in. I looked at my energy bill for the past month and I did some calculations money wise. When looked over some energy facts on the Energy Star site, it made me realize something.According to Energy Star, the government agency that helps us all save money on energy and protect the environment at the same time, the air conditioning unit consists of approximately 50% of your monthly electric bill (â€Å"Save Energy at Home†). Last month, my bill came up to $70. 71, which is high for me because I don’t really run anything in my apartment but T. V, lights, internet, and my laptop. I barely use my stove or microwave because I’m one of those college students who eats out all the time because I can’t cook. Half of $70 is $35.On top of that, the unit can possibly use more than fifty percent if you don’t maintain it properly. Sealing and insulating ducts can improve the efficiency of your heating and cooling system by as much as 20 percent – and sometimes much more (â€Å"Save Energy at Home†). That being said, it would use less energy and cost less. Energy Star also says that leaving things plugged in even when they are not using it, can consume energy. It does indeed show a difference if you practice leaving things that you don’t use unplugged (â€Å"Save Energy at Home†).It saved me around 50 kWh which doesn’t seem like much but it’s something. Next, since an HVAC unit can possibly take over your energy costs, we should all know how to reduce our consumption when it comes to the HVAC unit itself. Installing a programmable thermostat can help your HVAC system become more energy efficient (â€Å"Energy Saving Tips†). I was reading a article from the ConsumerMan section of MSNBC and came across an article stating that installing a programmable thermostat can cut your energy costs by 20% (Weisbaum).These systems that we cheris h so much can also be sources of emission into the environment we inhabit. It is said that HVAC systems can be contaminant emission sources (Batterman). Have you ever left some food laying around and come to realize that it starting growing mold? The EPA conducted a few studies that shown that the HVAC systems are the causes of biological growth, and moisture of which molds use to multiply and grow (Batterman). Therefore, it would probably be a good idea to use programmable thermostats to lower costs and emissions into the indoor environment.These thermostats can minimize the emissions when we are not at home or sleep. Aside from the costs of using the infamous HVAC units that we all cherish so much, the environmental changes is something that goes on unnoticed to people including myself. I think that it’s something that we should consider because of a number of reasons. Energy generation impacts our environment in a way that we don’t see. Most of the energy that we us e is produced by power plants that use non-renewable resources such as natural gas, oil, and coil, all of which are considered as fossil fuels. â€Å"Fossil Fuels†) Fossil Fuels account for 83% of the Unites States energy consumption (â€Å"Fossil Fuels†). All of these fuels can release harmful things like carbon dioxide, which is a dangerous greenhouse gas (â€Å"Fossil Fuels†). Carbon dioxide and other greenhouse gases are released into the atmosphere by agricultural practices and by the burning of fossil fuels (Michaels 5). According to many people and scientists, they believe that this is what may be causing global warming. Another energy generating method is Nuclear power plants. This, in my opinion, is the most harmful way to produce energy.When nuclear plants are producing energy, they are rapidly changing the temperature, which also increases evaporation. This then increases rainfall, which can affect agriculture with a lack of good soil (â€Å"Fossil F uels†). The environmental concern of nuclear energy production comes from the disposal of nuclear waste. Spillage and leakage of nuclear radiation into the environment can cause people to develop cancer if they inhale these gases (â€Å"Fossil Fuels†). That being said, I feel as if when I use too much energy at home and in other places, I cause the releases of these harmful gases my elf. Environmental Impact of Power Generation explains that 39% percent of the energy generated today is used to make more energy (Hester 15). So this book argues that consumption is, in fact, an important factor of a consumer’s environmental footprint. All forms of electric generation can have some type of environmental impact in the world (Hester 17). For example, hydroelectric power plants may not have any impact on the air, but to construct these dams can significantly affect our natural river systems as well as the wildlife that inhabits these rivers (Wittwers 25). What about coa l?When coal is used to generate power, things like carbon dioxide, sulfur dioxide, and nitrogen oxides are released into the atmosphere (Rowland 35). The Environmental Protection Agency requires that the burners of these particular plants have control devices aimed at reducing the amount of emissions that are released. I looked up carbon dioxide in the dictionary just to have an idea of why exactly is it related to global warming. It is said that it is a greenhouse gas that affects the earth’s radiated balance, which also means that it is directly related to global warming. Another way to think about the greenhouse effect is to consider that according to physics the radiation we receive from the Sun must be equally balanced by the heat Earth radiates out to space. If we were to give back less energy than we receive, our planet would soon be too hot for life. † (â€Å"The Greenhouse Effect†) According to the research that I conducted, it is like a chain reaction. We use too much energy at home, the power plants produce more energy for our high demands, and next thing you know we humans are causing global warming.For the past couple of months, I have been getting significantly high electricity bills and I wanted to know exactly what it is that i have been doing to get such high bills when the only things i constantly run in my two bedroom apartment is: one television, a wireless router, a MacBook, and of-course, my HVAC unit. I learned that the problems are exactly what I just said, â€Å"I constantly run. † Not only that, according to online source, your HVAC unit consumes the most electricity in any household that contains one. I decided to do a project to see what I can do to help lower my energy costs as well as have a lesser impact on the environment.I looked over my Georgia Power bill and I apparently consumed 532 kWh costing me $70. 71, and 640 kWh the month before costing me a whopping $82. 69. That’s a lot for one perso n with only a TV and a computer running. So my goal was to lower those numbers as much as i can by the next billing cycle. Throughout all the research that was conducted, I decided to do exactly what my sources suggested. I set my thermostat to 77 degrees and left it there. I unplugged all of my electrical devices that were not in use and only plugged them in when I was ready to use them.The next billing cycle was up and I got my bill. For the cycle of March- April, I consumed a nice minimum of 364 kWh costing me only a small $52. 55 for that billing cycle. I was excited because my research project had turned out to be a success. Since the last bill, I saved 168 kWh. That was almost gave me $20 dollars in savings. In conclusion, I honestly feel guilty. Before all of this, I left my light on when I wasn’t using them, left my television on when I wasn’t watching it, and I even leave my office active when I wasn’t in my office.When I say active, I mean my printer s tays on at all times as well my desktop and monitor. I just never turn off my computer. It almost seems as if I’m harming the environment with my bad habits especially because I have a habit of leaving on my air conditioning because I either like my apartment freezing cold or blazing hot, depending on the weather and how I feel. The sources that I have introduced have plenty of reasons why people should strive to reduce our energy consumption so we can less impact the environment, ozone layer, and our utility bills.For one, I now feel better about knowing that I’m are contributing to a change that is bettering the environment and I’m even happier with myself knowing that I cut my electric costs by a percentage. Nowadays, I plug out everything electrical when I go to class and I now normally cut off my HVAC unit a majority of the day to reduce the humidity in my apartment, which contributes to mold and mildew. Works Cited Batterman, Stuart. HVAC Systems as Emissi on Sources. Washington: U. S Environmental Protection Agency, 1995. Print. â€Å"Energy Saving Tips. Efficiency Smart. Energy Star. Web. 20 Apr. 2012. . â€Å"Environmental Impact of Nuclear Power. † Wikipedia. Wikimedia Foundation, 04 Jan. 2012. Web. 02 Apr. 2012. . â€Å"Fossil Fuels. † Institute for Energy Research. Web. 20 Apr. 2012. . Rowland, R. H. , K. E. Gould, and E. McDonald. Environmental Impacts of Dispersed and Concentrated Siting of Coal-fired Power Plants. Palo Alto, CA: Electric Power Research Institute, 1984. 35. Print. â€Å"The Greenhouse Effect. † Earthguide: Educational Resources in Earth, Marine, Environmental and Planetary Sciences.University of California. Web. 20 Apr. 2012. . Michaels, Patrick J. , and Robert C. Balling. The Satanic Gases: Clearing the Air about Global Warming. Washington, D. C. : Cato Institute, 2000. Print. â€Å"Save Energy at Home. † Saving Energy At Home. Energy Star, 03 Jan. 2012. Web. 02 Apr. 2012. . Weisb aum, Herb. â€Å"Will Programmable Thermostat save Me Money? † Msnbc. com. Msnbc Digital Network, 26 Sept. 2007. Web. 20 Apr. 2012. . Wittwer, S. H. Food, Climate, and Carbon Dioxide: The Global Environment and World Food Production. Boca Raton: Lewis, 1995. 25-26. Print.

Endgame

Endgame The Hegelian definition of tragedy is defined as good intentions will collide in a finite area where those good intentions will develop a tragedy. Beckett’s Endgame can be included within the definition of the Hegelian tragedy. Both main characters in the play had good intentions, but were formed through obligations. These good intentions through obligation made the novel suitable to be a Hegelian tragedy. The characters good intentions were shown throughout the play. Both Hamm and Clove depended on each other to survive. They were both afraid to leave each other and be left alone.Clove admits that Hamm became a father figure to him and he once loved him but not anymore, but he has nowhere else to go. Also Hamm points out that Clove stays with him out of compassion. Nagg depends mostly on his wife, Nell. He would only wake up from his garbage bins to tell the same story to his wife and attempt to give her a kiss. However Nell dependency is the past. Nell in the play re presents life where in this type of story it is unlikely to see. The script and the film made Hamm’s parents look more childlike and pet like.The play had several themes, which consist of emptiness, loneliness, and the overall nature of beginnings and endings in other words- life and death. The repeated lines such as â€Å"finished† and â€Å"zero† represents Hamm, the protagonist, wanting to welcome in death but he is too scare to finish the â€Å"endgame†. The script made me think the characters were trapped in this small dark hole full of nothingness, which emphasizes the emptiness of the play. However, in the film there was light coming from the two windows. Outside the windows, there is â€Å"zero† nature, which also helps to illustrate the emptiness of play.Another example of emptiness being represented in the play, is that there was absolutely no sound coming from the outside or inside in the film, except for the character’s voices. T he killing of the rat and flea demonstrates the beginnings and endings of the play. Hamm told Clove to kill the flea because he is afraid of the rebirth of humanity. The stage directions in the script represent Hamm and Clove’s fear of escaping. In the film, when Hamm directs Clove to move him back to the center of the room after being pushed around the room, is one example of Hamm’s fear of escaping the room.Another example is Clove’s failed attempts to leave the room to go to the kitchen. In the film, it showed Clove’s many hesitations before leaving the room. Even though the characters had good intentions to help each other survive the â€Å"endgame†, the tragic flaws were overpowering. Nagg mentions in the play that since birth Hamm has always being afraid of loneliness. Clove finally had courage to escape but eventually returns because he didn’t have enough courage to end one thing and start a new beginning somewhere else. Hegelian trag edy suited the Endgame because the characters good intentions collided in this finite dark hole.

Bringing organizational change and leadership to Ford Motor Company Research Paper

Bringing organizational change and leadership to Ford Motor Company - Research Paper Example Leadership and the communication processes that are executed within the provided organizational environment have been proved by numerous evidences to be quite effective in determining the growth prospect of the organization. As stated by Quirke (2008), internal communication implemented in the working culture of an organization can work miracles when accumulated with effective leadership to turn strategies into actions (Quirke, 2008). Consequently, the aspect of leadership also plays a significant role in influencing the appropriateness and efficacy of the strategies adapted with due consideration to the internal communication. Therefore, both the aspects, i.e. leadership and communication can be stated as equally crucial in the modern perspective of business. In order to elaborate on the fact and identify the affectivity of these two most crucial aspects of modern business management, the paper shall emphasize on the organizational changes and leadership styles implied by Ford Motor s. It is worth mentioning that along with several other companies and its nearest and traditional competitors, i.e. GM and Chrysler, Ford Motors also had to fight against the recent global recession. In the year 2008, the company’s status was mounted with loads of debts and down-falling sales. This global stress faced by the auto industry led the company to refurbish its balance sheets through fresh strategies and a new outlook by 2010. This amendment included the appointing of a new CEO, Mr. Alan Mulally under whose supervision the company has to follow a comprehensive organizational change in the due course of its operations (The New York Times, 2011). The example of Ford Motors and its operations have laid remarkable evidence in re-defining the impact of efficient leadership and effective communication within the organizational hierarchy. In this milieu, the paper shall object to discuss the various aspects of leadership and communication methods implied in the realistic p ractices of the company. Another aim of the paper is to identify the problems related to the organization and intend to conclude certain relevant strategic measures to be beneficial for the company in its further performance. Company Overview Today, Ford Motors is recognized as one of the leading automobile companies in the international market with its origination in 1903. The company is a US based multinational company incorporated with designing, manufacturing, assembling and marketing its products to a wide range of customer all around the world. The company until 2010 had more than 90 plants operating worldwide. It presently employs almost 198,000 employees (Ford Motor Company, 2009). Since 1994 the company acquired the second position in the global automobile industry. It was in the year 1999 when the company earned its record profit amounted to $7.2 billion, which was followed by the purchase of Volvo as an investment strategy in the European market. In the following year the company purchased another brand, Land Rover and incorporated a new plant named Premier Automotive Group. This expansion strategy was expected by the company’s officials to be quite beneficial in achieving extra amount of profits through rejuvenated sales worldwide. But in its realistic practices, the company faced a gradual fall both in terms of sustainability and sales. For instance, the company was facing disputes among its workers in various plants. One of its major competitors Toyota had surpassed the company in terms of annual sales in 2006 (The New York Times, 2011). It is notable that a major reason which increased the chances for such occurrences was strategic announcement made by the company to shed more than 14,000 salaried and 30,000

U.S. Foreign Corrupt Practices Act (FCPA) Essay

U.S. Foreign Corrupt Practices Act (FCPA) - Essay Example For a new employer who currently has no international ventures, and would like to go international, there are several key factors that require their attention. Such factors include the availability of adequate financial resources, human and social capital. In additional, for a new employer to get focused internationally, there is the first need to go through the domestic market entry barriers and gather the opportunities that lead to higher purchasing power of consumers from the developed economies. The employer must also carry out market analysis to ensure that it has fully engaged the domestic market enough before moving to the international market. It goes without saying that one major factor that would push an employer to the international market would be the availability of adequate financial resources. Such resources will be necessary for the creation of new offices in the countries where the business would decide to venture in. There is also this aspect of hiring the human capital that would perform the various duties in the business. The financial resources, apart from aiding in acquiring offices, will also be necessary for setting up the operational structures and activities of the company in the new areas. The company will also have to invest in the social capital to be sure that its investment get enough market in the public sphere through good social relations. In deciding to pursue international business, the main determining factors include economic, environmental, market and competitive factors. The market forces will determine the receptivity of the customers to a global product. When the consumers are more receptive to the product, the business is set to go global. However, if the consumers are less receptive to the product, the business is not yet ready to go global and the best thing to do is to do enough marketing to increase its receptivity. Economic factors

Information Systems Strategy Essay Example | Topics and Well Written Essays - 2750 words

Information Systems Strategy - Essay Example As the overall definition of strategy goes strategy is the direction and scope of an organisation with a long-term perspective that aims at putting the organization in an advantageous position by reorganizing its own resources to meet the challenging business environments. In the process, strategy tries to match the requirements of the market and to meet the demands of the stakeholders of the firm. Strategies do exist at different levels of the organization. Some strategies are formed at corporate level and few others are formed at the business levels. The overall strategies when broken down take the form of operational strategies. It is also imperative for any organization to have its systems regarding the collection and dissemination of information in place so that the top management of the firm is supplied with valid inputs for making effective managerial decisions affecting the business of the firm. A proper alignment of the business strategies and the information system strategi es will enable the firm to plan its resources more effectively to accelerate the growth of its business. With this background this paper makes a detailed report on the role the information system and information technology strategies play in the development of a business along with the potential benefits that may arise to the business out of the implementation of the information systems strategies along with the business strategies. 2.0 Role of Information Systems Strate

Common Theme Essay Example | Topics and Well Written Essays - 1250 words

Common Theme - Essay Example The socially relevant message that most of the works of Margaret Atwood contains is quite evident. An urge for change is always on demand in all her literary masterpieces. The poems she has written are no exception. In most of her poetic works a theme of ‘call for change’ is well reflected. This in broader terms is the message of ‘renovation’. Different socially relevant scenarios have been both directly and indirectly depicted in the works of Margaret Atwood. All of those works, towards their end has concluded with a call for change or even an indication towards the possibility of a positive situation. The objective of this essay is to critically analyze different poems of Margaret Atwood and to explain the ways in which they have dealt with the theme ‘renovation’. Three different poems were considered for the review. They included ‘The Sad Child’, ‘Bored’, and ‘More and More. The trial of the author to reflect a message on the need for renovation is being highlighted in the essay. It is quite evident that the role of the poet as a social activist has highly influenced the writing style and the plots of the poems. She being a feminist and her urge to see a social renovation has well been reflected as a gist of the poems which are being analyzed. Though the subjects of social interest have been wide and vivid, the common factor in all of them is the need for change. ‘The Sad Child’ has within it a solid message for the generations to come. It demands children to change and to be happy so that the world of tomorrow is happy along with them. In the initial lines of the poem, the poet has well created a background, explaining the sadness that the childhood bears. Interestingly, the context of sadness of children has been plotted by the author in such a way to be globally relevant. When someone from an underdeveloped nation reads this, he or she would relate this sadness to the one because of

The Church Essay Example | Topics and Well Written Essays - 1000 words

The Church - Essay Example St Peter and St Paul were perhaps the two most important influences on the Early Church after Jesus himself and on a par with Jesus’ brother James. The Early Church seemed to face major challenges as the Apostles died out. Despite these challenges the Early Churches would go on developing and would eventually allow Christianity to become the sole official religion of the Roman Empire some three centuries later, the same Roman Empire that had tried so hard to eliminate the Early Churches. Evidence about the Early Church was recorded not only in the New Testament especially the letters of St Paul, the letters of James, St Matthew’s gospel and the Book of Acts it was recorded by non-Christians within the Roman Empire. The writing of the four gospels of the New Testament was given greater urgency by the fact that the Apostles and those who had actually witnessed Jesus for themselves were dying through old age and persecution. Raymond Brown wrote The Church the Apostles Left Behind for various reasons. One reason was to examine and explain how the Early Church not only survived the death of the Apostles yet also how it would eventually prosper in the face of persecution and hostility. Brown concentrated on studying and writing about the seven main Early Churches such as those of the Corinthians and Rome. To be a Christian in the 1st century AD not only put people into a tiny minority it also put them at great personal risk, Jesus, St Peter and St Paul had all been executed and would be followed by many ordinary Christians. The strength of faith and bravery of many members of the Early Church had to be admired. The Early Church seemed to well endowed with the Holy Spirit and strong sense of its own convictions. All good Christians should after all be prepared to stand and fight for what they believe to be right. Brown also explored how the Early Churches started to organise themselves in terms of developin g the roles of the ministry and the laity

Newsletter Assignment Example | Topics and Well Written Essays - 500 words

Newsletter - Assignment Example nding and unique abilities, understanding their natural inquisitiveness, managing and monitoring their learning, and designing their instruction to address children’s learning are all skills that must be part of an effective professional development program†. It is acknowledged that the family is a crucial factor in enhancing learning skills through engaging in activities perceived as virtually enjoying and informative, at the same time. â€Å"For Grades 1 – 3: Money’s Worth: Coin clues. Ask your child to gather some change in his or her hand without showing what it is. Start with amounts of 25 cents or less (for first-graders, you can start with pennies and nickels). Ask your child to tell you how much money and how many coins there are. Guess which coins are being held. For example, "I have 17 cents and 5 coins. What coins do I have?" (3 nickels and 2 pennies). For Grades K-2: Newspaper numbers. Help your child look for numbers 1 to 100 in the newspaper. Cut the numbers out and glue them in numerical order onto a large piece of paper. For children who cannot count to 100 or recognize numbers that large, only collect up to the number they do know. Have your child say the numbers to you and practice counting up to that number. Grades 3 – 5: Shop around. Have your child search for advertisements in the newspaper for an item they have been wanting, such as a piece of clothing or tennis shoes, in order to find the lowest price for the item. After your child finds the best buy, have him or her compare the best buy to the rest of the advertised prices. Are this stores prices lower for everything or just items in demand? Value of Learning: This activity helps children see how much math is used in everyday life. It also helps in the variety of ways in which math is used to tell a story, read a timetable or schedule, plan a shopping list, or study the weather† (Helping Your Child Learn Math,

How governmental entities will be affected by GASB pronouncement Research Paper

How governmental entities will be affected by GASB pronouncement - Research Paper Example This is done by several different types of documents and mechanisms that together comprise what is better known as GAAP hierarchy for governments. However, not all the mechanisms and documents used by the GASB to set accounting principles and standards have the same weight and importance, hence the need of the term hierarchy which implies that some are going to be more important than others (Fischer et al, 127). In the absence of a pronouncement or another source of accounting literature, the financial statement preparer may consider what is termed as â€Å"other accounting literature.† In this category of â€Å"other accounting literature†, it includes a variety of different sources ranging from GASB Concepts Statements that are often GASB documents that describe the conceptual framework from which GASB statements arise on the more authoritative side to accounting books and articles on the less authoritative side. Accounting for leases is one of the more technically ch allenging areas in accounting including governmental accounting. The following explanation aims to describe the accounting and financial reporting requirements for lessees (Ruppel, 68). Essentially, these accounting requirements depend on whether the lease is classified as a capital lease or an operating lease. This classification is made in the same manner by governmental entities as well as commercial enterprises. However, the difference between the two is whether the lease is accounted for by a governmental fund, or by a proprietary fund. Nevertheless, the reporting requirements differ significantly. The Governmental Accounting Standards Board provides guidance to state and local governments on applying the requirements of SFAS in a manner consistent with that of governmental accounting. In other words, governmental funds need to account for the capital assets and long-standing liabilities resulting from accounting for a lease as a capital lease consistent with how capital assets and long-standing liabilities are otherwise accounted for by governmental funds. The effect of recording capital leases on the state -wide financial statements must also be considered. The requirements of GASB can be applied by proprietary funds and in the state-wide financial statements directly, since these funds and financial statements use the same basis of accounting and measurement focus as commercial enterprises. This often results into identical accounting treatment for these leases. The accounting for leases is derived from the view that a lease that transfers substantially all the benefits and risks of ownership should be accounted for as the acquisition of an asset and the incurrence of a liability by the lessee (Fischer, 118). In recording capital leases by a lessee, there are significant differences in the accounts used by the Governmental Accounts Standards Board and proprietary funds. In the case of GASB, the primary emphasis is on the flow of financial resources, an d expenditures are recognized on the adjusted accrual basis of accounting for leases. Therefore, if a lease agreement is to be financed from general governmental resources, it must be accounted for and reported on a basis consistent with governmental fund accounting principles. Furthermore, capital assets used in governmental activities acquired

Write a 2,500 case study that engages with a particular television Essay - 1

Write a 2,500 case study that engages with a particular television genre to critically reflect on debates introduced within the module - Essay Example Ellis states that television turns a viewer into a witness and this is a virtue that no other written media can do (2000). Effectively, the use of images and the textual context of television shows can alter the way people think and feel about issues and this can prompt change in so many ways in the society today. The genre known as Docudrama has been a very area through which a lot of change has occurred through television. Rosenthal begins his book with a fascinating description of the docudrama, Who Bombed Birmingham released in 1990. In this docudrama, there was a coverage of incidents that led to the bombing of two pubs in Britain in 1974. Prior to that, six men had been convicted for their alleged roles in the bombing. However, the docudrama showed that the possibility of attributing the bombings to those six men was not very clear. The Prime Minister at that time, Margaret Thatcher stated vehemently that a TV casting was just a little more than fiction and could not be relied upon. However, the docudrama stirred a lot of public sympathy for the six convicted people. There was a wave of campaigns and social uprisings that led to the case being reviewed in court. It was later held that the men were innocent and they were released. This is one of the many examples of how docudramas can st ir up collective public uprisings and demand social constructivism in the contemporary society. In this paper, two docudramas are critically examined for several inputs and contents. The docudramas are War Game (1965) and London Under Attack (2004). Both are docudramas aired on the British Broadcasting Corporation TV service at different points in time. They were both meant to evaluate the impact of two major global incidents that could hit the United Kingdom in the periods within which they were aired. The paper does this by attempting to attain the

Scientific method Essay Example for Free

Scientific method Essay Empiricism is the theory that experience is of primary importance in giving us knowledge of the world. Whatever we learn in this world, we learn through perception using our senses, according to empiricists. Knowledge without experience with the possible exception of trivial semantic and logic truths, is impossible (‘theory of knowledge’). It is often opposed to with rationalism which is knowledge is attributed to reason independently from the senses. (Galvin, 2012) The tabula rasa or idea of the mind being a blank tablet as the independent observer is completely passive and should not attempt to influence the delivery of data first came from Aristotle (Galvin, 2012). Empirical methods reports the results of a study that uses data derived from actual observation or experiment used in ‘fields to allow testing’ and can be a substitute of anything that can allow theory to emerge from data (Cahill, 2012). There are two commonly known ways of collecting data which is 1. quantifying which is using numerical data or data that can be converted into numbers 2. qualitatively is exploring issues that raise questions that can be answered by a verbal analysis as they cannot be measured or do not require measurement (‘explorable. com’) The article that will be contextualized in this essay is the Ward et al. (2007) paper which is ‘Living and working in an urban class communities’. The paper interviews 141 carers with at least one dependent child in three contrasting areas in London and Manchester with the main focus on Wythenshawe. There are many authors in the creation of this journal who have their own individual contribution as well as collective input using other references. Kevin Ward is a political economist in Human Geography in Manchester, with interests in urban politics and policy (‘Manchester academic’). Collette Fagan is a research director of Social Science in Manchester University (Manchester academic’). Linda McDowell is a Professor of Human Geography at Oxford. She is of particular interest to this journal as she is an economic geographer interested in the connections between economic restructuring, labour market change and class and gender divisions in Great Britain (‘Oxford geography academic’). Diane Perrons is a Professor of Economic Geography and gender studies (‘London school of economics’) with Kath Ray being involved in Senior Research in a social policy group specialising in qualitative research (‘Policy studies institude’). The status that this journal obtains is that of economic, social and cultural structure in society of how low-income mothers cope, live and labour in a rapidly changing city as they preform paid work at the same time as ensuring social reproductions in the household. It is based on a working-class rank in society with the aims such as to draw attention to the lives of people in working class communities in order to address the imbalance caused by the rash of middle class studies and to emphasise the role played by mothers and their mothers in the everyday reproduction of households and communities (Ward et al. , 2007, pp. 314). It can be argued that the theme of the journal is the traditional economic structure of women shaping decisions around whether to preform paid work or conform themselves to caring duties. Given the authors roles as geographers and researchers, the content of the journal adapts well to the authors taking into account that it covers aspects in which they specialise in. An example of one author, Linda McDowell has been ‘at the forefront in the development of feminist perspectives on contemporary social and economic change’ (‘School of geography and the environment’) but as this journal indicates women in traditional roles and/or deprivation of income, Linda McDowell’s selection of this disadvantaged area allowed her as a feminist geographer to pose theories on the area and question the approach of pre-feminism tradition to be seen. In this paper, there are four selected concepts dealt with individually which are: 1. Getting by in the working class neighbourhoods 2. Intergenerational geographical immobility and a sense of place 3. A constrained juggling act of paid and unpaid work commitments and, 4. Unpaid and informal extended family care. In terms of work, many of the women talked about their time in paid and unpaid employment and the nature of their partners work. Women are dispensed in the 5 C’s and even when in full time employment are receiving 18% less than men. (Ward et al. , 2007, pp.314) Many of the women interviewed were part-time workers with only four out of sixteen women given in table 2 of Ward et al. , 2007, in full time employment. Women are seen to conforming to structural constraints in deciding whether to preform work or not with families needing at one and half or two incomes to be beyond poverty. Many households were questioned about amenities, leisure and extended family and childcare. Many of the women lived close by their families with more than 50% living within a mile of their parents as recorded in table four (Ward et al., 2007, pp. 317). It would advocate that various on the interviewees would not survive financially without being close to parents or other extended family members with the burden of childcare costs diminished slightly due to complementary care. Wythenshawe is a region in South Manchester which is the second most deprived local authority district on the 2004 index with low levels of house ownership and with many people suffering from unemployment in a region called Sharston within Wythenshawe. (ODPM, 2004, pp. 315) It showed a decline in population in Shartson in the years of 1991 and 2009 with a drop of 15% with twice as many lone parents with dependent children living there (Ward et al. , 2007, pp. 315) Many of the women that were in the areas are thought to be in a progression of spatial entrapment which is when companies relocate to areas of residence where women whose domestic responsibilities restrict their employment prospects and job search (Kim, 1993). With that, a selected number of women in this journal are victim to this theory mentioned. The study was theoretically driven as it was intended to reflect an array of household work and family circumstances as an entire area rather than characterise the household structure of a small area. Wythenshawe has many participants who have experienced the theory of the study and based on the philosophy that they were in a working class neighbourhood responding to contemporary challenges and how women in general manage responsibilities. Candidates were gathered from a range of locations such as pre-schools, playgroups, libraries, a number of other pre-school amenities and snowballing and which consisted of at least one pre-school child (Ward et al. , 2007, pp. 316-317). Each of the interviews lasted between one-two hours highlighting a number of themes with close attention paid to eleven women. The analysis was separated under different headings to differentiate the topics discussed. Interviews allow knowledge to be gained from personal experience and gives insight of the social structure and people’s experience of the world. Interviews are tedious but an effective method of documenting information. Surveys were used to gather statistics for a number of different topics in this study such as households, intergenerational mobility, and the type of work and hours performed. Surveys generally are a quick and easy way to collect data especially as this journal covers a larger area. With that, as these statistics are accounted for in a number of areas within Manchester some of the data produced may be misleading as many of the surveys are averages or have some information missing therefore not producing accurate data which may be deceptive. The case study overall is the most effective tool as the candidates chosen were able to relate to the hypothesis of the journal within the areas selected. Under the associated headings mention above, the results were represented under the various sections in regard to each candidate that was spoken to. The main method used was interviews therefore the verbal accounts from each individual are seen in particular areas of interest to the individuals allowing the journal to have a flow from topic to topic. The other results were collected and amounted into tables containing numerical data which the authors conducted themselves. The majority of the journal reflected the theoretical stance of the authors such as Kath Ray as her speciality of qualitative research was an independent tool in the research conducted. Also as many of the authors have specialities in gender roles and policies, much of the theory in the journal is leaned towards theses aspects. Empirical research methods will continue to play a helpful role in the qualitative research in geography. Empirical methods allow qualitative research to have proof to its theory as qualitative research is to describe the certain phenomenon and answering questions (‘QSR international’) Given that it provided information does not mean that the content of the theory in question is true, therefore, empirical research provides the an alternative for a test/experiment to be carried out to verify that research carried out is true and that qualitative research as a duplicate in theory and in practice. An area of the reported research that is not empiricist in approach is of course the bibliography. It contains resources that obtained some prior knowledge about the study before it was carried out. Overall, the journal shows the use of empiricism and empirical methods throughout. The contrasts between the two are highlighted in the analysis and results of the journal which portray their uses in geographical research. Section 2 Bridging the fields of geography and biology, biogeography is the study of the distribution of plants and animals across the earth (Potito, 2012). It requires a primary understanding of ecology and evolutionary factors through space and time concerned with identifying how historical, physical and biological factors have contributed to the past and present distributions of individuals, species, communities, ecosystems and biomes. The aims of the course is to introduce students to various methodologies used in biogeography research and hands-on field, lab and data analysis exercises that will allow students to put learned concepts into practice and give students experience working with the techniques used in biogeography. In sum of the above the learning outcomes is for one to have a comprehension of the basic principles of biogeography as a discipline, a developed capacity to apply the field of methodologies and data analysis techniques used and finally to critically understand the human impact on species distributions and conservation strategies. With regard to the course material covered so far, empiricism has found importance in some aspects covered. Although, there is a need for a more empirical approach as it is hard to distinguish between concepts of process and evidence of pattern and on the greater use of analytical methods (‘sciencedirect’). Much of physical geography modules are viewed purely as empiricism. They could once be viewed in this light but given present day resources they are aspects of both concepts seen in biogeography. The content and reading materials were once unique events experienced by the senses and were accepted as geological truths. This however was granted under no data to prove theories or events. Much of biogeography is about understanding theories about what has happened in the past such as extinction or succession patterns and using the knowledge that already exists to test theories and to try formulating the future. As it is a physical aspect of geography, the course also leans in the side of empirical methods as it involves labs and getting out into the field collecting data using a theory or hypothesis having prior knowledge about the experiment. Empirical methods are seen throughout the course so far as some of the theory thought has shown results of tested theory in numerical forms of data etc†¦ In relation to empiricism and empirical methods in biogeography, it is defined by the courses aims and objectives as much of the course (so far) has been introducing pre-existing information/evidence of various methodologies used in the research of biogeography and collecting data out in the ‘field’ of observation during lab sessions and putting learned concepts into practice which gives the students hands-on experience. The course should consider using more of an empirical method approach for students to gain a wider understanding of world experience in the field as researchers and testing hypothesis. Bibliography Section 1: Cahill, R. , and Galvin, S. , (2012), Theory and Practice 1, Empiricism, [online], (‘https://nuigalway. blackboard. com/webapps/portal/frameset. jsp? tab_tab_group_id=_2_1url=%2Fwebapps%2Fblackboard%2Fexecute%2Flauncher%3Ftype%3DCourse%26id%3D_32490_1%26url%3D’) Accessed 31 October 2012. Explorable. com (2009), Research Designs: Quantitative and Qualitative Research [online], (‘http://explorable. com/quantitative-and-qualitative-research. html’) Accessed 31 October 2012. Fagan, C. , and Ward, K. , (1998/2007), Manchester academic; Staff profiles [online], The University of Manchester, (‘http://www. manchester. ac. uk/research/directory/staffprofiles/’) Accessed on 31 October 2012. Kim, V. L. , (1993), Suburban Pink Collar Ghettos; The Spatial Entrapment of Women, 83 (2), pp. 225-242. McDowell, Linda. , (2012), School of Geography and the Environment; Staff profiles [online], University of Oxford, (http://www.geog. ox. ac. uk/staff/lmcdowell. html ‘’), Accessed on 31 October 2012. ODMP, (2004). The English Indices of Deprivation (revised). London, Office of the Deputy Prime Minister [online], (‘http://www. communities. gov. uk/documents/communities/pdf/131209. pdf’) Accessed on 31 October 2012. Perrons, D. , (2009) Research and Expertise; LSE Experts Directory [online], The London School of Economic and Political Science (‘http://www2. lse. ac. uk/researchAndExpertise/Experts/d. [emailprotected] ac. uk’).

Importance of Being a Global Citizen

Importance of Being a Global Citizen Introduction Globalization is the process by which national and international economies are integrated through the global network of trade, communication and transport. It implies the opening of nationalistic perspectives to a larger outlook of an interconnected word that enables free transfer of goods and services across all corners of the world. Globalization is mainly aided by the evolution of transport and communication networks. However globalisation has brought about numerous world issues with it. It is in this context that the term global citizen comes in. On the other hand a global citizen is someone who identifies himself/herself as being a part of the growing community. The actions of a global citizen are always focused toward building the values and practices of the community. We live in a world where people are different. People have different cultural practices, different background experiences and different perspectives about life. However through globalisation all these people are brought together as one common community. For this common community to exist people have to the emotions and behaviour of others. Understanding the value of all these differences enables people to co-exist peacefully in the world. This serves as the sole context of understanding the importance of being a global citizen. Most problems or global conflict whether they take place very many miles away from us or just next door are global issues and require the actions of global citizens .Being a global citizen brings people together to solve these international issues affecting the world. It also enables good interaction practise which build great connections with others. One is able to learn from others from other parts of the world and exchange various educational ideas giving them a different perspective of viewing other people. Advancement in communications technology has enabled one to easily learn online and interact with various professional from different world institutions (Isin, 2013). As a global citizen one not only makes friends but is able to advance his professional career .For me being a global citizen has served to help me advance in all fields of my life possible be it personal life or professional goals. There have been numerous disagreements between different theorists about the concepts of global citizenship. Some theorists use seemingly synonymous terms to describe the concept of global citizenship which lead to the disagreements. As most theorist study different fields they may derive their definition from the field they study. This makes their definition of global citizenship biased to their field of study. In an effort to integrate the various fields and come up with a common definition Reysen and Katzarska-Miller reviewed global education literature and conducted various interviews with global citizens and came up with consistent themes regarding the topic. Global citizenship is the valuing of diversity, social justice, environmental sustainability and the urge to feel responsible for the betterment of the world (Reysen Katzarska-Miller, 2013). However in all these aspects of global citizenship two of serve the most important of them all. The first is valuing diversity. This is the understanding and appreciation for varied cultures in the world .Through appreciating these cultures one is able to interact openly with people from different cultures and background. This is very important as in the current world co-existence with others who are different from us is not an option. No matter where one lives in the world you are bound to meet people who are different from you. Though understanding this concept becoming a global citizen becomes easier. Intergroup helping is the other aspect of global citizenship that is very important. It involves providing aid to people who are outside ones group and people who one is unfamiliar to. One is able to do this through providing financial assistance or food donations to people who are in dire need of them. People can also volunteer to work in some of the hunger stricken areas or simply join organizations which provide such assistance and work with them. These actions build good relationships with other people. Through intergroup helping one is able to build a large connection of friends around them while reducing the effect of some of the global catastrophes on other people .This brings out the true picture of a global citizen. Two instances in my life have taught me to appreciate the above mentioned aspects of global citizenship. I once resided in a neighbourhood of people from different cultures as a kid. Playing and interacting with kids from different races and nationalities was very difficult for me. However things became very easy when i learnt to understand and appreciate them. I began making friends and enjoying the neighbourhood. The other one is last summer I visited a childrens home where I observed the various problems the kids experience while in there. I could only see sad faces observing me .However when i came back to the same home with some donations, the kids were very happy to see me .I was able to easily interact with them and we shared very many stories learnt that when you show kindness to the kids they really appreciate your effort. That is the most important thing for a global citizen. A short course on international Affairs helped me understand all these problems that face the world and the various ways of coming up with solutions as a global citizen. I would encourage other global citizens to take the course too. References Isin, E. F. (2013). Democracy, citizenship and the global city. Routledge. Chicago Reysen, S., Katzarska-Miller, I. (2013). A model of global citizenship: Antecedents and outcomes. International Journal of Psychology, 48(5), 858-870.

Employee Motivation Case Study: Specsavers

Employee Motivation Case Study: Specsavers Culture is made up of values, beliefs, attitudes and behaviors shared by a group of people. Culture within a organization can also be describe as behavior s that results when a group arrives at a set of general unspoken as well as unwritten rules for working together. Base on data studied the culture at Specsavers is all about serving people. Such culture involves a lot of interaction with customers. As part of its culture Specsavers depends on its people to deliver the highest standards of customer care and service. To accomplish such the organization provides a variety of interesting job roles, as well as opportunities for career development. In culturing the organization the human resource department must play a vital role in paving the way forward. These roles include: Increase workforce activities: In doing so human resource personnel must ensure managers are properly trained as to how to manage and utilize resources from different backgrounds not just efface diversity. Creating and maintaining systems that will motivate and develop individuals employed to the company. Such move will only motivate employees to put their best foot forward thereby going the extra mile where necessary or when needed. Considering the kind of culture in place at the above mentioned company, providing and deploying the right mixture of skills, knowledge and experience will be essential in maintaining the culture type already in place. Create and maintain relationship between the people who work for and with the organization. Thereby catering for the changing needs of those employed to Specsavers. Undertaking measures that will ensure proper execution of action that will promote success for all. Employees are expected to share Specsavers vision of providing patients with the best possible service. In realizing the companys vision Human resource must assist by ensuring proper training for the human resource workforce. Before sharing the companys vision one must first have full knowledge as to what are the companys. Therefore it creating a manual outlining the companys vision and objectives would be a good way to start, then ensure that all staff is furnish with a copy. While not everyone enjoys reading; the next step for human resource would be to host seminars explaining the document in its entirety, giving individuals a chance to voice their concerns and have their questions answered. With full knowledge as to the objectives and vision of the company all parties involve will be better able to embrace and realize the companys vision, thereby enhancing their personal growth as well as the companys growth. One key factor in employee motivation and retention is the opportunity employees want to continue to grow and develop job and career enhancing skills. In fact, this opportunity to continue to grow and develop through training and development is one of the most important factors in employee motivation. Other ways of ensuring staff has the potential to deliver quality customer care and are motivated are: Ask the employee to train other employees with the information learned at a seminar or training session. Offer the time at a department meeting or lunch to discuss the information or present the information learned to others. Expand the job to include new, higher level responsibilities. Provide the opportunity for the employee to cross-train in other roles and responsibilities. Assign the employee to head projects or teams. Provide more authority for the employee to self-manage and make decisions. According to the overview Specsavers depends on its people to deliver at the highest level, thus with such measures and more implemented the directors and owners at Specsavers along with its customers will be in for a treat as it relates to customer care. While all three (3) terms are job related and can be observed within most organization worldwide, one should always bear in mind that there are differences between the terms explained below. Job roles within organizations come with different levels of responsibilities. Such levels are directly related to persons expertise and training. Job description is a written statement that defines the duties, relationships and results expected of anyone in the job. It is an overall view of what is to be done in the job. Typically it includes is a written statement that defines the duties, relationships and results expected of anyone in the job. It is an overall view of what is to be done in the job. On the other hand, job specification can be deem to be a statement of employee characteristics and qualifications required for satisfactory performance of defined duties and tasks comprising a specific job or function. Technology and Human Resources In todays world information cannot be carried out effectively without high-tech tools. Technology has simply changed the way in which companies communicate overall. By extension technology has changed the skills that employees really need. While trying to cope with such changes companies word wide has to also deal another growing disease known as globalization. Globalization simply reduces the autonomy of the nation state. Hence, provide less protection and barriers to trade; allow companies the freedom to move their jobs elsewhere; in the end force companies to choose the lay off or redundancy path. As a result firms today are threatened by globalization, technological advancement and sustainability challenges. In handling each challenge the human resource managers do have a role to play. He or she must direct the firm in dealing with as well coping with the rapid changes. Such HRM must develop systems to ensure that their human resource is highly productive. Such a person must ensure that their way of doing things is highly adoptable. Thereby able to change quickly to suit the needs of the market thereby meet the need of their customer and at the same time outperform their competitor. To further deal with the sudden changes HR must familiarize themselves with sophisticated devices, this while educating others employees. In the same breath use electronic communication to develop measures to safeguard data integrity; protect customer data thereby preventing identity theft. Motivating employees to perform effectively from remote locations; as well as managing IT cost and new developments are also great ways of directing a firm. Raise standards: The human resource manager is responsible for the establishment of standards that provide quality management guidance and quality assurance requirements for business. These standards allow manufacturing to receive certification for complying with world-class standards for quality. This certification is important to have especially if you are handling large global accounts and need for your customers to trust that your product is in compliance with set standards of quality. According to Gary Dressler; Human Resource Management is a process of creating and maintaining relationship between the people who work for and with an organization. At Specsavers a lot depends on its people to deliver the highest standard in terms of customer care. In return staff members are provided with variety of interesting job roles, as well as opportunities for career development. With such culture in place at Specsavers poor management and leadership style will have adverse effects on relationship with staff; thereby interfere with performance of the business. The harmony and quality of the team revolves around good leadership. The impact of bad leadership can turn out to be an expensive experience for the company. Good leadership is the driving force that pushes the members forward to the company objectives. Management must understand the strengths and weaknesses of its members or team and provide the encouragement to the team. Praise and encouragement on good work has immense power to bring out the best in a person. However a poor leader only sees the weaknesses and uses it as a way for blaming the members which results in a low morale within the team. A team with a low morale loses interest in their tasks, leading to delay in the production of outputs. Delay in the results leads to the payment of penalty, thereby eating up a huge portion of the companys revenue. Similarly a highly de-motivated team on losing the passion to work fails to come up with innovative ideas and has a lower level of commitment to the task allotted. This has a negative impact on the productivity of the products and services. Inability to come up with imaginative and innovative ideas can lead to the loss of business, especially in knowledge industry as the customers prefer those companies which can aid to its profitability through significant brainstorms. The team leader assists the team members to identify their individual goals on the basis of their strengths and weaknesses. An individual who lacks the leadership skills fails to assess the strengths and weaknesses of his team and thus would not be able to guide his team in attaining the goals. Absence of an effective counsel leads to ineffective time management. The long hours put in leads to a disruptive work-life balance bringing about a high level of physical and mental stress. High level of stress ends up in physical and psychological diseases, thereby making one abstain from office for days. Failure to provide the output on the pre determined date leads to the payment of huge penalties to the customers and loss of business. Thus a quick recovery from this cycle is inevitable for the survival of the business entity. A poor manager has little control over time management. His ineffective leadership fails to draw commitment to work resulting to long hours in the office. He also fails to understand the individual capabilities of his members, pushing unmanageable work load on the team members. Lack of an effective communication amongst the manager and the team members, the heavy work load, and the immense dissatisfaction forces the individuals to move to another project within the same company or to resign from the company. Thus poor leadership qualities are one of the major causes for labour attrition. The importance of induction training must not be underestimated at anytime, this as it signals the start of the relationship between an employer and employee. It is during this time important standards and patterns are set so as to enhance good behavior for the future. Inductions should develop the skills, knowledge and behavior that an organization needs. These requirements need to be defined beforehand in order to ensure a smooth working relationship. Induction training should entails immediate needs and priorities, so health and safety, facilities and conveniences should always be explained immediately. It is also important to ensure employees understand any contractual relationships they are entering into. Other aspects of such induction should focus on the organization and the job. Regarding the organization, new employees should be given a structured view of the organization by receiving mission statements, structure charts and business plans. They need to know how they fit into an organization, so meetings with appropriate people and accountability charts are vital. Inductees must also be familiarized with the culture of an organization and also need to understand all relevant rules. This way when given the job persons will hit the ground running have full understanding of what is required of him or her; thereby not hampering production in any way. Balanced Scorecard The purpose of the balanced scorecard is to implement a business strategy thereby translating it into a set of performance measures derived from strategic goals that allocate rewards to executives and managers based on their success at meeting or exceeding the performance measures. Balanced Scorecard enables companies to evaluated activities from various perspectives such as: Financial perspective Customer perspective Process perspective Innovation perspective http://t2.gstatic.com/images?q=tbn:ANd9GcTHWuztOjGZ5nZV8Y795LtpIiAs-NryApxcMP3HUYUFSOli2km7wQ Building a Country: Malaysias Development Building a Country: Malaysias Development Abstract In this paper, the major discussion is about the process of building Malaysia country. Besides, it also includes how the Malaysian people accept the revolution from Sultanate perspective until the country becomes a democratic country. Malaysia had achieved their independence day in the year of 1957. In these democratic countries, there are a few political parties which are formed before Malaysia gets their independence day from the British which are United Malays National Organization (UMNO), Malaysian Chinese Association (MCA) and Indian through Malaysian Indian Congress (MIC). In that time, they are the three biggest political parties which are occupied by the three biggest ethnic in Malaysia which are Chinese, Malay and Indians. These parties are formed to fight for the independence of our country, Malaya which is now Malaysia. In addition, the factors which affect the process of building our country, Malaysia are also being discussed in this paper. Besides, through this paper, we will also know how our prime minister builds Malaysia. Introduction 31 August 1957 is a historical day in Malaysia because it is the day where Malaysia gained its independence from British which had colonized our country for few decades. At that time, the major politic parties which consists of United Malays National Organization (UMNO), Malaysian Chinese Association (MCA) and Malaysian Indian Congress (MIC) which are being separated by their ethnic and different identity. These parties had to cooperate together by putting aside of their own ethnic and misunderstanding to deal with the independency of our country, Malaysia. In this way, these political parties, UMNO, MCA and MIC had formed an association party based on their own ethnic to participate in the election to choose a leader to lead the peoples to fight for independence. On that time, Tunku Abdul Rahman, which has become our first prime minister in Malaysia had changed the current style of setting up an association of government through the election where the winning party does not have suf ficient votes from the peoples to form a government. After that, a new political party, the Alliance party, is being formed after people from different ethnic done with dealing within each other. Tunku Abdul Rahman, our deceased prime minister is the leader of the Alliance party and he has won the election on that time with the agreement from UMNO, MCA and MIC where they cannot be one of the participate where the leader of the Alliance party contest. It is the first in the history in all over the world where a multi-racial together formed a political party. Malaysia, which is located in the middle of the Southeast Asian region in the world map, is directly affected by many other factors. There are some of the important principles which must be examined before analyze the politics in Malaysia, for example, most of the people in Malaysia are Malay, so they are the leader in the politics. Besides, social civilization and politics have a strong bond between them. In addition, culture be tween different religions also has some effect on Malaysian politics. Historical Perspective of Malaysian Politics: Nationality and Politics On 16 September 1963, Malaya, Singapore, Sarawak and North Borneo (Sabah) has combined to become a union called Malaysia. All the states in Malaysia claim that they are Malaysian people and there is no any separation compared to the neighbor country such as Thailand, Indonesia and Philippines. This shows that even though Malays are the dominant in this country and they have the first priority if compared to other clan in Malaysia, they still can tolerate and accept each other with different ethnic and races. There are few states in Malaysia which have their own Sultan which is the head of the state and even though after the federation of Malaysia, those state with the Sultan will still have their own power. While in Sabah and Sarawak, they are given to have their own way to administrate their own states. The unity among the people from different states allowed Malaysia to change from a small country into a big country. After Malaysia has become independence in 1957, they seldom focus ed on the nation building compared to state building. But after Mahathir has taken over the prime minister position, he promoted a ‘Look East’ policy which gives the first priority to the east. Besides, he also makes Malaysia to recognize as an Islamic state and the government is ruling the country with a right view. The Transformation from ‘sultanate nationality’ to ‘nation building’ Malays, who are the dominant in Malaysia, are divided into few groups because of different states and ethnic and they are the main subjects when defining the nation building in Malaysia. Besides, they are strongly influenced by the loyalty, the Sultan and the King except for those who lives in Penang, Singapore and Malacca. These three states do not have any Sultan or King, so, they have to pay their loyalty to who govern the states. There are some divisions of the states in Malaysia which are Pahang, Selangor, Negeri Sembilan and Perak is called Negeri-negeri Melayu Bersekutu, while Kedah, Kelantan, Perlis, Johor and Terengganu are called as Negeri-negeri Tidak Bersekutu. While for Penang, Singapore and Malacca which do not have any Sultanate or King are called Negeri-negeri Selat. All this separation had created some arguments which have affected the nation building. UMNO and Malayan Union in 1946 UMNO, a party which united all the Malay association from the Peninsula to fight for the proposal of Malayan Union by the effort of a Johor Malay leader, Dato Onn Jaafar. Malayan Union is to unite all the Malays and non-malays to create an equal citizenship. Besides, Malayan Union also has a new idea which is to replace the traditional leaders, Sultanate, with a Governor. But, the Malays, who claim themselves as a Bumiputera reject this idea because they think that this might harm their identity and leadership of the Malay itself. In addition, they also rejected the concept that created by the British. Due to the strong power from the Malay dominant, the British colonial power to realize that they will not have any chances to win the support of the Malay communities through the rejection. After that Persekutuan Tanah Melayu was formed to replaced Malayan Union which is led by Dato’ Onn Jaafar. ‘Nation Building’ and ‘State Building’ under Tunku Abdul Rahman Tunku Abdul Rahman is the first leaders who balance the races and ethnicity between three major communities. He is the first leaders who gain the trust of all the communities in Malaysia at that time. Furthermore, the compromises between the leaders of different communities towards the power politics also under controlled. In Malaysia, the power politics are used to ensure that the multi religious-custom society is able to govern without any revolution which will cause chaos. Besides, it is also important that the nation building ethnic and the race in a country is stabilizing because it will cause harm if the racial ethnic balance is being neglected. During the general election in May 1969, Tunku Abdul Rahman has made a toleration with the sensitive issues which involves religious and racial. Besides, Tunku Abdul Rahman and Tun Razak also realized that harmony between the communities is the most important to ensure the peace of Malaysia. In September 1970, Tunku Abdul Razak replaced Tunku Abdul Rahman as the second prime minister in Malaysia. While in 1971, our second prime minister, Tunku Abdul Razak introduced a new policy, Dasar Ekonomi Baru. The purpose of this policy is to abolish the famine, to make equality to the socio-economic and abolish the recognition of the race towards the economic function. In addition, he is the first who formed the Barisan National to take over the Alliance Party which has become a strong party at that time. Until today, our Malaysia Government retains this strong national resilience to make sure the stability of the politic in our country. Besides, he also succeeds in building a good diplomatic relationship between the other countries. Due to the diplomatic relationship with China, it improves the position of Chinese ethnic in Malaysia which they can go to China anytime they wanted to. When our fourth prime minister, Tun Dr. Mahathir led our country, it is the best performance in Malaysia where all the sectors shows a good re sult. Malaysia as a Fundamental Moderate Islamic Country: Malaysia, is it an Islamic or Secular State? When our first prime minister led Malaysia, he ever said that Malaysia has an official religion which is Islam. But this statement has brought many troubles to Malaysia because the others who are non-Muslims and even for the Muslims also unsatisfied with this statement. Some even said that this is an anti-Islamic and causes the Muslims to separate into few different groups which are extreme, moderate and liberal. Many questions have been asked according to that statement and thus causing the worldwide politics become a complicated and brings harm to Islam. Malaysia, which is mostly dominated by Muslims, some of the parties like Pan Malayan Islamic Party (PMIP or PAS) take this opportunity to obtain their support in the election by using Islam as their center. They even use this to influence their supporters that UMNO and BN are the parties who will bring harms to Islam in their campaigns. Besides, they even develop a slogan ‘Membangun Bersama Islam’ to announce Hudud as a part of Islamic law and uses this to win over the votes from the Muslim supporter. Malaysia and Terrorism Dr. Mahathir has clarified the misunderstanding by some of the peoples on Islam in BBC interview due to some people call the Muslims as a terrorist. This has caused Malaysia has been prejudiced by other country due to this kind of statement. But, they do not know the truth which our country, Malaysia, is the only one multi-racial country who wins against the terrorism. Besides, Malaysia uses its democratic system to won against the communism after World War II. Tunku Abdul Rahman, who was the leader of Malaysia at that time, also stated that he has prepared to fight against the terrorism rather than staying there doing nothing and he also encourage the people to fight for it. After that, the spirit of fight against the terrorism has influenced many other countries and thus, Malaysia has become the role model. In addition, Malaysia also shows to the outside world that they can live peacefully and harmony in one country with multi-racial and urge the world community to stop hurting eac h other. Unfortunately, some other people who misunderstand Dr. Mahathir who encourage the people in the world not to fight with each other like copying what Osama Ben Laden said. This caused the foreign people think that we are only acting to the world towards the terrorism but actually we are supporting it. It is bad to judge our country like this because we are really a multi-racial who can live peacefully with each other, tolerate and accept different culture between us. But fortunately Mahathir shown to the world by forming the GERAKAN which is represent by Muslim and non-Muslim. Fundamental Islamic Country When Malaysia firstly announces our country as a ‘fundamental based Islamic’ country, this news shocked all the Malays especially the PAS. Besides, Mahathir also said that whoever does not support the government parties will definitely go to hell after they died. It has frightens a lot of people. In addition, Mahathir also wanted to get rid of PAS because he thinks that most of the Malay will support PAS just because of their ideology. In addition, he also said that when building a country, development is more important than punishment and he said that he dislikes using weapon to rule the country. Furthermore, the non-Muslims know that the announcement given by Mahathir will not bring any harm to them because they have faith with Mahathir that he will guide Malaysia towards a good future. Even the UMNO in Penang, which is a politic party based by Malay, was also run by a Chinese leader. This can show that the harmony between the multi-racial in our country where they can accept each other. Malaysia and Mahathir as an Agent of Change: Malaysian State Building at the Era of the Globalized World Dr. Mahathir, Malaysia fourth prime minister stated that globalization means that it is a world without any border but does not mean everything named globalization is a good thing and must be well prepared if anything bad is happen, an action is needed to be taken. Malaysia is developing well under the lead of Dr. Mahathir and he never give up to guide Malaysia towards a better future. Besides, he also never loses direction when Malaysia is facing crisis. In addition, he also encourages the people to maintain a good relationship with their neighbor’s country. By this way, just can bring a lot of benefit to us while contribute to the economy of our country. Furthermore, Dr. Mahathir also realize that the global effects might bring negative effect to our country, so he hopes that this kind of effect can be minimize. Malaysian Ways: Role Models in Handling the Financial Crisis When Dr. Mahathir flash back the crisis that happened in 1969, he said that all the community should cooperate together to ensure that the crisis will not happened again. He also found an effective ways to reduce the divergence between different races and try to abolish the famine among the community. While dealing with the crisis of economic in Malaysia, he also facing the disturbance of the politic which caused by the other politic party who opposes the Barisan Nasional. But, Dr. Mahathir is good at dealing with the crisis. He was able to find an effective ways to handle the crisis by develop a new strategy to rebuild the economic in Malaysia. He also ever said that Malaysia is a business country where they trade and buy. This is how the economic in Malaysia grow. Besides, we also need the investment by the foreign country and maintain a good relationship with others country. When Dato’ Mustapa Mohamed work as our second finance minister, he bring our country economy back to the right track and thus Malaysia have an excellent achievement on that time. While in 1997, our country faces the crisis of currency but, Dr. Mahathir had decide to find ways to fix the currency exchange rates to save our country from financial crisis. A strategy has been developed to maintain the currency of our country. After the new strategy started, there is a change in Malaysia economic. Then they even build National Economic Action Council (NEAC) to give them some advice on the economic problem faced by our country. With the help of NEAC, some movements have been taken to solve the crisis. Besides, the government also takes some action to control the currency from being flowing out too much from our country. But fortunately this control is just for a while and the share market of our currency has back to normal and the investment from the foreign country is not affected. Many people invest in our country because our currency is in a fixed rate at most of the time and this is a good thing. Furthermore, the way how our country control the flow of our currency has also been recognized and used by the global financial system because it is unexpectedly a good way to solve the financial crisis and thus causing other foreign country to look high on our fourth prime minister, Dr. Mahathir. Meanwhile, some of the investor from western quit from invest on our market and luckily that time China stepped in and lend us a hand. A year has passed and our country has finally revived from financial crisis and many foreign countries started to accept the way how our Dr. Mahathir deals with the financial crisis. After a few years, Bank Negara Malaysia showed that the economy in our country has improved and our currency is now acceptable by the foreign country. This means that Malaysia finally survived from the financial crisis with the help of our prime minister, Dr. Mahathir. Conclusion As a conclusion, the way how our ministers build our country and save our country from many kind of crisis is a history and it should be remembered by every Malaysian. Without those leaders, our country will not have a better life like nowadays with how they fight for our independence from colony of British and save us from crisis. They had shown to the world how a leader should be like and the capability which must have in a leader. Without the leaders, our country, Malaysia will not become a strong country which brings a lot of contribution to the world. Besides, all kind of challenges which faced by our country has become our experience to make us a better country and try to maintain a good relationship between the multi-racial.

Internet Taxation †A Dual Issue For Both Sides :: Tax Taxes Internet Web Research Papers

Internet Taxation – A Dual Issue For Both Sides Internet Taxation is a hot button issue that has hit all sides of the spectrum in heated debates since the late nineteen nineties. This is an issue that covers many grounds. The common misconception is that Internet taxation is simply the taxing of purchases bought on the Internet either through consumer-to-consumer e-commerce or business-to-consumer e-commerce. But, while this does remain one of the issues, the most worrisome to those behind the scenes is the second half of this complex issue - the use of the Internet in lieu of a telephone line. Both of these issues could affect consumers & businesses alike, but in different ways. Some of these ways can be temporarily damaging to local economies, but it is mostly harmless and blown up to make people believe otherwise. The first thing most think of when they hear Internet taxation is the words â€Å"like a sales tax.† But it actually is much more complicated than just a simple tax on goods sold. Many politicians have long felt that the sales tax laws are damaging to some economies, confusing to locals & travelers alike, long outdated, & generally much too hard to follow, but they weren’t sure of what an internet tax could do to help this. To alleviate the burden & answer these imposing questions the Internet Tax Freedom Act (ITFA) passed in 1998 created what has become to be known as the e-Commerce Commission, formerly known as the Advisory Commission On Electronic Commerce (CAGW). This commission was supposed to attack many issues that policy makers had asked them to address. These issues included such things as: whether the existing state and local sales and use tax system is compatible with an electronic commerce environment; if electronic commerce should be taxed at all, consideri ng the difficulty of taxing such commerce; whether or not imposing or collecting tax on electronic commerce will undermine the sales and use tax base and create inequalities between sales of equivalent goods and services depending on the form or mode of delivery; whether the multiplicity of and inconsistency among existing state and local use tax laws creates an undue burden on sellers and purchasers in an electronic commerce environment, and, if so, whether it is possible to create greater consistency in state and local sales and use tax laws to facilitate application and administration of

Water Pollution in America Essay examples -- Environmental Pollution Es

When you think of problems in the world today, water pollution isn’t one that would normally come up. In fact it is one of the worst problems in the world today. Water pollution, by definition, is the contamination of streams, lakes, underground water, bays, or oceans by any substances harmful to living things. All living things contain water and most need water to survive, so water pollution is a big problem. If severe, the pollution can kill off birds, fish, and any animals that use the water source. In some cases even killing an entire species.   Ã‚  Ã‚  Ã‚  Ã‚  Keeping the pollution to a minimal isn’t the easiest thing in the world to do. The major water pollutants are chemical, biological, or physical materials that degrade water quality. Pollutants can be classed in to eight categories, each of which presents its own set of hazards.   Ã‚  Ã‚  Ã‚  Ã‚  Petroleum products are one of the most toxic substances to the ecosystem. Oil and chemicals derived from oil get into the water mainly by means of accidental spills from ships, tanker trucks, pipelines, and leaky underground storage tanks. Many petroleum products are poisonous if ingested by animals, and spilled oil damages the feathers of birds or the fur of animals, often causing death.   Ã‚  Ã‚  Ã‚  Ã‚  Pesticides and herbicides are toxins that are used to kill of unwanted animals and plants. These may be collected by rainwater runoff and carried into steams, rivers, lakes, and e...

Project Management – the Importance of the Planning Process

An individual assignment under the topic: „Project Management – the Importance of the Planning Processâ€Å" Teacher: Maria do Sacramento Basilio Student: 2012 Beja Content Content2 Introduction4 Project Management5 The Life Cycles of Projects7 PLANNING PROCESS8 Project Plan Elements11 Project Control13 Project Termination14 Conclusion16 Literature17 Introduction Each organization‘s activity in its own way contributes to organization‘s goals. It is not always easy to assess the impact of the work or the decision to achieve these objectives in the context of a complex organization of activities.Common to assume that what unites all the organizations processes to the general population and focus their efforts on a defined term direction, is a strategy. Project work is one of the extraordinary management forms. Each project is progressing to a certain stage, which is called the project life cycle. Despite the widely different names can be said that all projects are characterized by four main phases: initiation, planning, realization, finishing. An object of the Project: the planning process. The aim: to analize the essential part of Project life cycle – planning process.My essay will consists of two parts. In the first part I am going to introduce the Project Management and Project Life Cycle, in the second part of the project I will analyse the planning process and will make a conclussion about it‘s importance. Project Management In order to understand project management, one must begin with definition of a project. A project can be considered to be any series of activities and tasks that: * Have a specific objective to be completed within certain specifications * Have defined start and end dates * Have funding limits Consume resources (money, people, equipment) Project management, on the other hand, involves project planning ant project monitoring and includes such items as: Project planning: * Definition of work requiremen ts * Definition of quantity and quality work * Definition of resources needed Project monitoring: * Tracking progress * Comparing actual outcome to predicted outcome * Analyzing impact * Making adjustments Successful project management can then be defined as having achieved the project objectives: * Within time * Within cost * At the desired performance/technology level While utilizing the assigned resources effectively and efficiently * Accepted by the customer The potential benefits from project management are: * Identification of functional responsibilities to ensure that all activities are accounted for, regardless of personal turnover * Minimizing the need for continuous reporting * Identification of time limits for scheduling * Identification of methodology for trade-off analysis * Measurement of accomplishment against plans * Early identification of problems so that corrective action may follow * Improved estimating capability for future planning Knowing when objectives canno t be met or will be exceeded Unfortunately, the benefits cannot be achieved without overcoming obstacles such as: * Project complexity * Customer’s special requirements * Organizational restructuring * Project risks * Changes in technology * Forward planning and picking Project management can mean different things to different people. Quite often, misunderstand the concept because they have ongoing projects within their company and feel that they are using project management to control these activities.In such a case, the following might be considered an appropriate definition: Project management is the art of creating the illusion that any outcome is the result of a series of predetermined, deliberate acts when, in fact, it was dumb luck. Although this might be the way that some companies are running their projects, this is not project management. Project management is designed to make better use of existing resources by getting work to flow horizontally as well as verticall y within the company.This approach does not really destroy the vertical, bureaucratic flow of work but simply requires that line organizations talk to another horizontally so work will be accomplished more smoothly throughout the organization. The vertical flow of work is still the responsibility of the line managers. The horizontal flow of work is the responsibility of the project managers, and their primary effort is to communicate and coordinate activities horizontally between the line organizations.The following would be an overview definition of project management: Project management is the planning, organizing, directing, and controlling of company resources for a relatively short-term objective that has been established to complete specific goals and objectives. Furthermore, project management utilizes the systems approach to management by having functional personnel (the vertical hierarchy) assigned to a specific project (the horizontal hierarchy). The above definition requi res further comment. Classical management is usually considered to have five functions or principles: * Planning Organizing * Staffing * Controlling * Directing In the above definition, the staffing function has been omitted. This was intentional because the project manager does not staff the project. Staffing is line responsibility. The project manager has the rigt to request specific resources, but the final decision of what resources will be committed rests with the line managers. Talking about the meaning by a â€Å"relatively† short-term project, not all industries have the same definition for a short-term project.In engineering, the project might be for six months or two years; in construction, three to five years; in nuclear components, ten years; and in insurance, two weeks. Long-term projects, which consume resources full-time, are usually set up as a separate division (if large enough) or simply as a line organization. The Life Cycles of Projects All organisms have a life cycle. They born, grow, wane, and die. This is true for all living things, for stars and planets, for the products we buy and sell, for our organizations, and for our projects as well.A project’s life cycle measures projects completion as a function of either time (schedule) or resources (budget). This is life cycle must be understood because the PM’s managerial focus subtly shifts at different stages of the cycle. During the early stages, the PM must make sure that the project plan really reflects the wishes of the client as well as the abilities of the project team and is designed to be consistent with the goals and objectives of the parent firm. As the project goes into the implementation stage of its life cycle, the PM’s attention turns to the job of keeping the project on budget nd schedule – or, when chance interferes with progress, to negotiating the appropriate trade-offs to correct or minimize the damage. At the end of the project, the PM turns into a â€Å"fuss-budget† to assure that the specifications of the project are truly met, handling all the details of closing out the books on the project, making sure there are no loose ends, and that every â€Å"i† is dotted and â€Å"t† crossed. Many projects are like building a house. A house-building project starts slowly with a lot of discussion and planning. Then construction begins and progress rapid.When the house is built, but not finished inside, progress appears to slow down and it seemingly takes forever to paint everything, to finish all the trim, and to assemble and install the built-in appliances. Progress is slow-fast-slow, as shown in figure: It used to be thought that S-shaped curve of figure represented the life cycle for all projects. While this is true of many projects, there are important exceptions. This is about the project that approaches completion by a very different route that the tradidtional S-curve, as shown in this figure:T o make a conclusion of the topic about product life cycle, there are two different paths (life cycles) along which projects progress from start to completion. One is S-shaped and the other is J-shaped. It is an important distinction because identifying the different life cycles helps the PM to focus attention on appropriate matters to ensure successful project completion. PLANNING PROCESS The most important responsibilities of a project manager are planning, integrating and executing plans. Almost all projects, because of their relatively short duration and often prioritized control of resources, require formal, detailed planning.The integration of a planning activities is necessary because each functional unit may develop its own planning documentation with little regard for other functional units. Planning, in general, can be best described as the function of selecting the enterprise objectives and establishing the policies, procedures, and programs necessary for achieving them. P lanning in a project environment may be described as establishing a predetermined course of action within forecasted environment. The project’s requirements set the major milestones, and the line managers hope that they can meet them.If the line manager connot commint because the milestones are perceived as unrealistic, the project manager may have to develop alternatives, one of which may be to move the milestones. Upper-level management must become involved in the selection of alternatives during the planning stage. Planning is, of course, decision making, since it involves choosing among alternatives. Planning is a required management function to facilitate the comprehension of complex problems involving interacting factors. The project manager is the key to successful project planning.It is desirable that the project manager be involved from project conception through execution. Project planning must be systematic, flexible enough to handle unique activities, disciplined through reviews and controls, and capable of accepting multifunctional inputs. Successful project managers realize that project planning is an iterative process and must be performed throughout the life of the project. One of the objectives of project planning is to completely define all work required (possibly through the development of a documented project plan) so that will be readily identifiable to each project participant.This is necessity in a project environment because: * If the task is well understood prior to being performed, much of the work can be preplanned. * If the tas is not understood, the during the actual task execution more knowledge is gained that, in turn, leads to changes in resource allocations, schedules, and priorities. * The more uncertain the task, the greater the amount of information that must be processed in order to ensure effective performance. Without proper planning, programs and projects can start off â€Å"behind the eight ball† because o f poorly defined requirements during the initial planning phase.Below is a list of the typical consequences of poor planning: * Project initiation * Wild enthusiasm * Disillusionment * Chaos * Search for the guilty * Punishment of the innocent * Promotion of the nonparticipants * Definition of the requirements Obviously, the definition of the requirements should have been the first step. There are four basic reasons for project planning: * To eliminate or reduce uncertainty * To improve efficiency of the operation * To obtain a better understanding of the objectives * To provide a basis for monitoring and controlling work Planning is decision making based upon futurity.It is a continuous process of making entrepreneurial decisions with an eye to the future, and methodically organizing the effort needed to carry out these decisions. Furthermore, systematic planning allows an organization of set goals. The alternative to systematic planning is decision making based on history. This ge nerally results in reactive management leading to crisis management, conflics management, and fire fighting. Effective total program planning cannot be accomplished unless all of the necessary information becomes available ant project initation. These information requirements are: * The statement of work (SOW) The project specifications * The milestone schedule * The work breakdown structure (WBS) The statement of work (SOW) is a narrative description of the work to be accomplished. It includes the objectives of the project, a brief description of the work, the funding constraint if one exists, and the specifications and schedule. The schedule is a â€Å"gross† schedule and includes such things as the: * Start date * End date * Major milestones * Written reports The last major item is the work breakdown structure. The WBS is the breaking down of the statement of work into smaller elements so that better isibility and control will be obtained. Project Plan Elements The project master plan should contain nine elements: a project overview, a statement of objectives, a description of the technical and managerial approaches to the work, all contractual agreements, schedules of activities, a list of resource requirements or a project budget, personnel requirements, project evaluation methods, and preparations to meet potential problems. These are the elements that constitute the project plan and the basis for a more detailed planning of the budgets, schedules, work plan and general management of the project.Once this basic plan is fully developed and approved, it is disseminated to all interested parties. I would like to describe each element. * Overview. This is a short summary of the objectives and scope of the project. It is directed to top management and contains a statement of the goals of the project, a brief explanation of their relationship to the firm’s objectives, a description of the managerial structure that will be used for the project, an d a list of the major milestones in the project schedule. * Objectives. This contains a more detailed statement of the general goals noted in the overview section.The statement should include profit and competitive aims as well as technical goals. * General approach. This section describes both the managerial and the technical approaches to the work. The technical discussion describes the relationship of the project to available technologies. For example, it might note that this project is an extension of work done by the company for an earlier project. The subsection on the managerial approach takes note of any deviation from routine procedure – for instance, the use of subcontractors for some parts of the work. * Contractual aspects.This critical section of the plan includes a complete list and description of all reporting requirements, customer-supplied resources, liaison arrangements, advisory committees, project review and cancellation procedures, proprierty requirements , any specific management agreements, as well as the technical deliverables and their specifications, delivery schedules, and a specific procedure for changing any of the above. Completeness is a necessity in this section. If in doubt about whether an item should be included or not, the wise planner will include it. * Schedules.This section outlines the various schedules and lists all milestone events. The estimated time for each task should be obtained from those who will do the work. The project master schedule is constructed from these inputs. The responsible person or department head should sign off on the final, agreed-on schedule. * Resources. There are two primary aspects to this section. The first is the budget. Both capital and expense requirements are detailed by task, which makes that a project budget. One-time costs are separated from recurring project costs. Second, cost monitoring and control procedures should be described.In addition to the usual routine elements, the monitoring and control procedures must be designed to cover special resource requirements for the project, such as special machines, test equipment, laboratory usage or construction, logistics, field facilities, and special materials. * Personnel. This section list the expected personnel requirements of the project. Special skills, types of training needed, possible recruiting problems, legal or policy restrictions on work force composition, and any other special requirements, such as security clearances, should be noted here.It is helpful to time-phase personnel needs to the project schedule. This makes clear when the various types of contributors are needed and in what numbers. These projections are an important element of the budget, so the personnel, schedule, and resources sections can be cross-checked with one another to ensure consistency. * Evaluation Methods. Every project should be evaluated against standards and by methods established at the project’s inception. T his section contains a brief description of the procedure to be followed in monitoring, collecting, storing, and evaluating the history of the project. Potential Problems. Sometimes it is difficult to convince planners to make a serious attempt to anticipate potential difficulties. One or more such possible disasters such as subcontractor default, technical failure, strikes, bad weather, sudden required breakthroughs, critical sequences of tasks, tight deadlines, resource limitations, complex coordination requirements, insufficient authority in some areas, and new, complex, or unfamiliar tasks are certain to occur. The only uncertainties are which ones will occur and when.In fact, the timing of these disasters is not random. There are times, conditions, and events in the life of every project when progress depeneds on subcontractors, or the weather, or coordination, or resource availability, and plans to deal with unfavorable contingencies should be developed early in the projectâ⠂¬â„¢s life cycle. Some PMs disdain this section of the plan on the grounds that crises cannot be predicted. Further, they claim to be very effective firefighters. It is quite possible that when one finds such a PM, one has discovered an arsonist.No amount of current planning can solve the current crisis, but preplanning may avert some. Project Control The two fundamental objectives of control are: 1. The regulation of results through the alteration of activities. 2. The stewardship of organizational assets. Most discussions of the control function are focused on regulation. Physical Asset Control Physical asset control requires control of the use of physical assets. It is concerned with assets maintenance, whether preventive or corrective.At issue also is the timing of maintenance or replacement as well as the quality of maintenance. Physical inventory, whether equipment or material, must also be controlled. It must be received, inspected, and possibly stored prior to use. Records of all incoming shipments must be carefully validated so that payment to suppliers must also be applied to suppliers from inside the organization. Even such details as the project library, project coffee maker, project room furniture, and all the other minor bits and pieces must be counted, maintained, and conserved.Human Resource Control Stewardship of human resources requires controlling and maintaining the growth and development of people. Projects provide particulary fertile ground for cultivating people. Because projects are unique, differing one from another in many ways, it is possible for people working on projects to gain a wide range of experience in a reasonably short time. Measurement of physical resource conservation is accomplished through the familiar audit procedures. The measurement of human resource conservation is familiar audit procedures.The measurement of human resource conservation is far more difficult. Such devices as employee appraisals, personnel performan ce indices, and screening methods for appointment, promotion, and retention are not particularly satisfactory devices for ensuring that the conservation function is being properly handled. The accounting profession has worked for some years on the development of human resource accounting, and while the effort has produces some interesting ideas, human resource accounting is not well accepted by the accounting profession.Financial Resource Control Though accountants have not succeeded in developing acceptable methods for human resource accounting, their work on techniques for the conservation of financial resources has most certainly resulted in excellent tools for financial control. This is the best developed for the basic areas needing control. It is difficult to separate the control mechanisms aimed at conservation of financial resources from those resources from those focused on regulating resource use. Most financial controls do both.Capital investment controls work to conserve the organization’s assets by insisting that certain conditions be met before capital can be expended, and those same conditions usually regulate the use of capital to achieve the organization goal of a high return on investments. The techniques of financial control, both conservation and regulation, are well known. They include current assets controls, and project budgets as well as capital investment controls. These controls are exercised through a series of analyses and audits conducted by the accounting function for the most part.Project Termination As it must to all things, project termination comes to every project. At times, project death is quick and clean, but more often it is a long process. The process of termination is never easy, always complicated, and, as much as we might wish to avoid it, almost always inevitable. The problem is how to accomplish one of the several levels of what is meant by project termination with a minimum of trouble and administrative dislo cation. A project can be terminated in one of four ways: * by extinction * addition * integration * starvation y Extinction: * The project has successfully completed scope and the client has accepted it. * It has been superseded by the external developments like technological advancement, market crisis etc * It has failed to achieve it’s goal. * It has no longer support from the Senior Management. It is also sometimes referred to as â€Å"termination by murderâ€Å". The important point to notice is that all project activity ceases in this kind of termination. by Addition: * The project is a major success. It becomes the formal part of the parent organization. The transition or   transfer of the resources such as the project personnel, materials and equipment to the newly created unit within the parent   organization. by Integration: * The project is successfully completed. The   project product is integrated to the operations of the client. This is the most common mo de and most complex operation. The resources are   released   and   disturbuted in the parent organization. by Starvation: * The project is terminated by budget decrement. * It is also known as   withdrawal of â€Å"life support†. The reason of this termination is generally to shadow the failure of non-accomplishment of the goals.This can save face of the senior management and avoid embarrassment. The Project Final Report incorporates the process knowledge gained from the Project. In addition to preservation of Project records, the Final Report embodies the experience from which we learn. It should include: Project performance comments, administrative performance comments, organizational structure comments, personnel suggestions, possibly a confidential section. Conclusion Project planning is probably the most time-consuming project management activity.Project planning continues from the initial idea through to the system delivery. Plans must be regulary updated using the new available information. There are many techniques for developing a project plan. They are fundamentally similar. All of them use a systematic analysis to identify and list the things that must be undertaken in order to achieve the project‘s abjectives, to test and validate the plan and to deliver it to user. Planning is an essential function in the success of any project. Planning does not refer simply to pulling out a calendar and recording things to do on random dates.Planning is all about actively plotting a course to meeting goals. Goals are really the start of any discussion about planning in a successful project. Literature 1. Harold Kerzner „Project Management. A Systems Approach to Planning, Scheduling, and Controllingâ€Å" sixth edition 2. Samuel J. Mantel Jr. Jack R. Meredith, Scott M. Shafer, Margaret M. Sutton „Project Management in Practiseâ€Å" second edition 3. Jack R. Meredith, Samuel J. Mantel „Project Management. A Managerial app roachâ€Å" third edition 4. V. Buda, A. Chmieliauskas „Projektu valdymasâ€Å" 2006