Mckesson Corporation: Competitive Environment Trends and Business Model Assessment

McKesson Corporation: Competitive Environment Trends and Business Model Assessment U07a1, DB8004 – Strategic Thinking and Innovation, Section 01 McKesson Corp: Competitive Environment Trends and Business Model Assessment McKesson Corporation is largest health-care provider in the United States; as of 2011 it ranked as the third largest company in the state of California; where the company is headquartered. On the Fortune 500 list McKesson is ranked 15 (â€Å"Fortune 500,† 2011), McKesson consisted of several Strategic Business Units (SBUs).McKesson’s SBUs are divided into two primary categories: Distribution Solutions and Technology Solutions. The Distribution Solutions service all 50 states and deliver pharmaceuticals to institutional providers such as hospitals and health care systems; and also distributes to retail pharmacies; physician offices, surgery centers, long-term care facilities, and home care businesses. McKesson Canada, which is a part of McKesson, is a leading distributor in Mexico via its equity holding in Nadro. McKesson Distribution Solutions consist of the following SBUs (McKesson, n. . ): †¢McKesson Medical-Surgical †¢McKesson Patient Relationship Solutions †¢McKesson Pharmaceutical †¢McKesson Pharmacy Systems †¢McKesson Specialty Care Solutions †¢Moore Medical †¢Plasma and BioLogics †¢Zee Medical McKesson Technology Solutions consists of software, services and consulting to hospitals, automation, imaging centers, physician offices, home health care agencies, and payors. The Technology-Solutions of McKesson Provide an avenue to improve health care safety, manage revenue streams and resources, and reduce the cost and variability of health care. McKesson Technology Solutions consist of the following SBUs (McKesson, n. d. ): †¢McKesson Automation †¢McKesson Health Solutions †¢McKesson Provider Technologies †¢RelayHealth McKesson is one of the most successful compan ies in its industry in the United States. From a strategic management and planning perspective McKesson believe in unity within its divisions. Although the businesses are separate entities, there are some similarities in reference to management and interface with the parent company.The focus on this paper will be on McKesson Medical-Surgical, which is a SBU of McKesson Distribution Solutions; and the interface with the parent company; McKesson Corporation. McKesson Medical-Surgical Interface with McKesson Company McKesson as a company believe in unity; especially from a management perspective. This company has consistently acquired other companies; and has successfully managed to bring unity within each SBU based on the management goals of the parent company.According to Raynor, (2007), â€Å" McKesson has acquired approximately 75 companies since 1995 that have been aligned with or assimilated into our assorted business units. Our size and breadth of products and services fostered variability in HR practices that diluted our efforts to become a more seamless â€Å"One McKesson. † Accordingly McKesson embarked on a series of initiatives to standardize, improve and automate, where possible, its HR processes. Human Resources and Organization Management Team McKesson created a team of Human Resource and Organizational Effectiveness (OE) professionals in 2004.The focus of this team was to develop best practices and improved quality via a buy-in from all the business units. If a consensus is not met after voting on an issue, an 80 percent majority vote is required to move on (Raynor, 2007). Performance Management Team McKesson has created a weekly meeting for over a year for the Performance Management Design Team, which met virtually via conference call or web meeting. This team was also designed to focus on more unity within the company. The team was responsible for creating roles and responsibilities for performance management; with emphasis on employee i nvolvement.New competency model was developed to redefine the rating scale. ePeformance was implemented; via a PeopleSoft module and customized to support the newly created program and standardized performance practices (Raynor, 2007). McKesson Supply-Chain Management McKesson experience with its acute-care distribution business; which is also the bread and butter in the more recent years for McKesson; effective supply chain management has created success for various SBUs within the company. Supply chain management has been consistent within McKesson Corporation throughout all the SBUs.The consistency is the belief in building strong relationships with customers, offering innovative supply chain management products and services; a creating innovative technology solutions. This consistency has also allowed the company to grow by adding new customers and increasing the business with their existing customers (Smith, 2006). Environmental Trends and Current Business Model McKesson Medica l-Surgical is a spin-off of what used to be a drug wholesaler; Gil Minor III created what is currently considered a powerhouse medical and surgical box; which is where the market was trending (Smith, 2006).The company has taken advantage of creating convenience in the medical industry. Instead of selling from a brick and mortar pharmacy, this company has taken advantage of selling via supply chain directly to its customers as well as on-line sales. From a strategic perspective the company has managed to create success in various ways. McKesson business units’ success is based on consistency, innovation, creativity, from one division to another. The company has taken medical supplies and services to a different a level.They are not the typical CVS or Eckerd Drug store; the company caters more to medical professionals, such as doctors, psychiatrists, but more to medical professions who have connections with hospitals. The company also provides medical supplies and services to m ost major hospitals as well as other medical institutions. The innovation of the supply chain management, medical technologies, and the acquisitions and expansions has been successful for McKesson. A key element is also their ability to place the customer first.From a strategic management and planning perspective, below are some of the strategies used by McKesson to build and sustain success in their businesses. McKesson Strategies Incorporated This Millennium| McKesson Technology and Information Technology & Other Changes| Provide service physician practices that are connected with large hospital systems. | Ongoing investment in technology has helped to differentiate McKesson in the market and has been a key element in its success| Rarely pursue the individual physician market, since distributing to so many mall, individual offices is not our core competency. | Continue to invest in creating innovative technology solutions that help improve the supply chain. | Offer third-party-log istics services to certain manufacturers, which have proven to be fruitful partnerships for both parties. | QSight, an innovative inventory management program allows hospital professionals to manage clinical inventory with an easy-to-use Web-based platform| Offer Integrated Service Center model to customers who might wish a different distribution model from traditional distribution. Acquisition and Expansion | McKesson does not sell pharmaceuticals, over-the-counter pharmacy goods or medical surgical products directly to consumers| Putting the customer first| (Smith, 2006) McKesson business model relate to various environmental trends; such as new and innovative technologies, with cutting edge improvements. Creation of a cutting-edge supply chain management; which is currently an important trend with many companies that are trying to improve their bottom line and stream line their business(es).McKesson also provide supplies and services to home health care, and been very successful with acquisitions and expansions. The environmental trends support the current business models and have created success within the company as well as the various divisions. McKesson Business Model Success According to Acur & Bititci (2003), â€Å"Today’s globally competitive environment is complex, dynamic and unpredictable. To deal with this level of change, uncertainty and complexity companies need to develop and review their strategies almost continuously to stay ahead of the competition.Within this dynamic environment strategy management requires considerable resources and effort in terms of managerial time, with increasing pressures for innovation, knowledge sharing and co-operation. † McKesson has proved that it is on the leading edge of technology in its industry; the company is continuously working toward new innovative ideas to create more efficient; better service; much of the operation has been focus on supporting supplies from a global supply chain manageme nt perspective. McKesson is the longest-operating company currently in the healthcare industries.The Medical-Surgical business unit of McKesson, similar to McKesson as a whole has been efficient with its strategic management and planning as well as successful as a SBU of McKesson. McKesson Annual Report as of Fiscal Year End March 31, 2011 shows the Medical-Surgical Distribution and a service has increase consecutively since 2009. McKesson Business Model Reinventions McKesson has reinvented several models within the last five years which have proven to been successful for the company as a whole and its strategic business units.Value creation and strategies should be identified at each business unit within an organization to create an integrated approach to strategic management. Strategic objectives should be deployed and implemented. To compete from a global environment; which is constantly changing the operational environment of a business strategy planning and management should be a continuous process, which will provide a closed-loop-control system which will facilitate management of the organization performance as a whole as well as individual business units (Acur, et al, 2003).McKesson has reinvented their supply-chain planning and management from business unit to business unit. New and innovative technologies; placing the customer first; expansion and acquisition is what McKesson has done repeatedly and been success as whole as well as with its individual business units. Key Resources and Generic Strategy Deployed Within the Business Model One of McKesson’s key resources within the Medical-Surgical Business Units is the uniqueness of its distribution – supply chain.Unlike some pharmaceutical that companies focus on distribution to Walgreens, CVS, Walmart, and other similar store chains; McKesson focus its supply chain on physician who have practices which are connected to large hospitals. McKesson supply-chain increase efficiencies from an operational perspective with its electronic ordering and purchasing system; with the improved system the company can offer faster and better customer service and deliveries. Another area in which McKesson offer uniqueness from a company and business unit perspective is managing their human resources to help impact the bottom line – from a financial point of view.According to Raynor (2007), â€Å"Performance management is increasingly regarded as a business process with real bottom-line impact, versus an HR program. † â€Å"Instead of being viewed as an HR program, performance management was now discussed in terms of business impact. † Summary From management perspective sustainability is the ability to meet the needs of the present, yet not compromise the ability to meet future needs (Haugh & Talwar, 2010). McKesson Medical-Surgical Business Unit financial in the last few years has reflected financial sustainability.McKesson’s supply chain operation from a global perspective, the ability to continuously improve and create new technologies; as well as new ways of doing business in the pharmaceutical industries has placed McKesson above many other pharmaceutical companies. The focus on human resource development with the creation of the Performance Management Design Team places McKesson and its business units above many companies today. All companies have various resources which play an active role in the performance of a company.However, most companies under-rate the importance of in my opinion their internal customers. Employees play an active part in how a company performs financially. From a psychology perspective a happy person is can think better and perform better than one who is unhappy. Knowing how to manage ones human resource can improve how a company perform; and can increase innovative ideas from employees. All other resources can only be a good as a company’s human resource. References Acur, N. , & Bititci, U. (20 03). Managing strategy through business processes.Production Planning & Control, 14(4), 309. Retrieved from EBSCOhost. Fortune 500: 15. McKesson. (2011). Retrieved from http://money. cnn. com/magazines/fortune/fortune500/2011/snapshots/2219. html Haugh, H. M. , & Talwar, A. (2010). How Do Corporations Embed Sustainability Across the Organization?. Academy of Management Learning & Education, 9(3), 384-396. doi:10. 5465/AMLE. 2010. 53791822 Leveraging Business Intelligence for Revenue Improvement. (2008). hfm (Healthcare Financial Management), 62(8), 1-8. Retrieved from EBSCOhost.McKesson. (n. d. ) McKesson About 2BU Our 2BU Company Businesses 2BBusinesses. Retrieved August 20, 2011, from http://www. mckesson. com/en_us/McKesson. com/About%2BUs/Our%2BCompany/Our%2BBusinesses. html Raynor, E. (2007). Developing the Performance Culture at McKesson Medical-Surgical. Organization Development Journal, 25(4), P19-P25. Retrieved from EBSCOhost. Smith, C. (2006). Distributor CEO extends reach from hospital bedside to the home. Healthcare Purchasing News, 30(9), 16-21. Retrieved from EBSCOhost.

Business Communication Essay

Introduction This report is based on how nonverbal communication such as body language can be used within the hospitality environment when language becomes a barrier in the form of contact between the service provider and the guests. This highlights how a staff, who works within the hospitality industry who are usually seen on a daily bases dealing with certain number of guests who is unable to speak the local language. These staffs must not only be able to notice the different body language that the guests are sending but to understand what each different body language means in order to provide the guests with the best service possible. This could involve the basic forms of interaction such as eye contact, hand gestures and the physical space between the service staff and the guests (Sana Rynolds & Deborah Valentine 2004, p. 77 – 90). With studies have stating that a majority of communication done is non-verbal and the rest is verbal (Linda Lee-Davis 2007 p. 127), this could heavily affect the communication between the first contact between the guest and staff if the staff is unable to use body language to try and understand what was it meant for. As a tourist travelling to a new destination With more and more tourist having the motivation of traveling to a different country for short break or long overdue holiday, the situation that they might face there is they might not be able to speak the local language and finding a local person that might speak the same language as them might be hard provide that these guests are in a group which have a tour leader together with them. (J Christopher Holloway 2009 p. 62 – 66) Free independent travellers (F.I.T) who on the other hand usually travel alone or without guides, usually have to rely on hand signs and body language in order to get the message across to the local service provider’s staff for examples at the hotel and restaurants and hoping that they would be able to understand what the traveller is saying or tying to say. Should a guest or traveller who know the certain information about body language and is being served by a front line staff, the guest would be able to tell if the staff is providing the guest with the quality of service and value that is expected of the organisation or the staff does not care about the service that he or she is providing. As a staff of a hospitality service provider For staffs who are working in the hospitality industry especially as a front line staff in places such as boutique shops, hotels or restaurants which interacting with guests would be a daily part of the job. These staff would need to have a better understanding of the different types of body languages and what each of these different body languages represent so that the staff would be able to know how the guest or customer is feeling or reacting if the opposite party does not speak the language the staff speaks. As a front line staff in such an industry, being trained to recognise certain body languages that the guests are displaying like nervousness or doubt can help those guests in their problems and make their experience an enjoyable one. While dealing with guests, different forms of body languages like eye contact lets the guests know that the staff is trying to help him or her in their problems and not just for the sake that it is part of their job; this reassures the guest that the staff is trying his or her best to solve their problems, the facial expression can also be used to show the guest that the staff might not understand like nodding of the head for a yes or a no or a simple smile to indicate a simple kind of friendliness toward the guests and the staff is there to help. The staff should also know some information about different cultures so as to avoid offending the guest that they are serving or help as to some cultures it might seem appropriate but to another it might be taken as an offence towards them. (Linda LeeDavis 2007 p. 127) Examples of how body language can be used in such an environment As one example, a tourist visits a place of attraction and is lost among the attraction at the same time, tourist does not speak the local language; in such cases, the tourist would display signs of nervousness and doubt as the tourist is unsure who to ask for help. As the tourist is displaying such signs it becomes a giveaway that the tourist is in need of help, this signs can become visible to a staff working at the attraction and the staff could offer assistance to the tourist. Another example is about front line staffs that work in hotel. They are mainly working in the front of the house, this staffs are expected to portray certain body language clusters like openness, enthusiasm and confidence as these staff will look more approachable for the guest to ask for help, as such presentation would help break down the fear of the guest from approaching the staff to ask for help even if the guest does not speak the language. Such portray of positive body language at the front of the house would also projects a positive image to the guest arriving about the hotel. Conclusion Body language is an important tool that can be used in the hospitality industry as working in this industry, a staff would not only just be meeting guests but at the same time providing a service them. With body language, it can help the staff to take notice of guests that are in need of assistance. Body language can also be used as an expression between two parties that do not speak the same language but with body language, the two parties could understand what each other are saying. Body language can also be used providing the first impression in places like restaurants and hotels as it give a positive image of both the hotel and brand. With the two examples that is show above, its gives a clearer ideas on the different ways how body language can be used to either help a guest/ tourist and to project a positive image.

Post Modern Social Theory Essay

In a nutshell, postmodernism rose out of the perceived problems and dangers that were brought by the modern era of the world. With most parts of the world being under the influence of modern theoretical perspective like objectivity and scientific inclination, most of the theories that can be categorized under postmodernism can be defined as an attack and criticism to the perceived problems of philosophers, sociologist and even artists to the reality that was created by modernism (Kellner, Stanford Encyclopedia of Philosophy). Under the banner of postmodernism, we can see numerous thinkers that had attempted to analyze the modern world using their postmodern spectacles. Among this thinker are French philosopher and sociologist jean Baudrillard and Zygmunt Bauman who manage to provide a rich and fertile discussion on the discourse of postmodernism and the cultural and sociological framework of the modern world. In this paper, two thinkers shall be put in focus. These two thinkers are so vital and important in the postmodern discourse that understanding their thoughts and ideas will enable us to understand more the context of postmodernism. Jean Baudrillard Just like any postmodernist theorists, the ideas presented by Jean Baudrillard can be characterized to be an attempt to analyze the modern sociological and cultural framework. In many cases, he managed to provide a discourse through the comparison of modern practical and theoretical system and pre-modern practical and theoretical system (i. e. frameworks during the industrial revolution). A good example that is very notable is his conception of the value system. For Baudrillard, the modern world had managed to provide numerous ways of characterizing value. He named at least four value systems that can characterize something or someone. The first one is the functional value which is in relation to the functionality and instrumental use of the object. The second one is the exchange value which is the value of the object in relation to the economic condition and economic sense of manufacturing it. The third one is the symbolic value which is in relation to the relationship of the object to some individual or group of individual (e. g. diamond ring for marriage proposal). Lastly is the sign value which is the value of an object in a given set or system of objects due to the idea or values that it may represent (Baudrillard & Levin 132-133). According to Baudrillard, the modern world today with all the products and things that are being developed are enabling the construction of a new world system that is based on the third and fourth kind of value system. This means that most of the objects and products today base their values on a superficial value system. This is in contrast to the value system of eras like the industrial revolution wherein things and objects are manufactured and made out of functionality and essence. This arrangement of the modern world that is based on superficiality of value is ought to be destructed soon due to the empty bubble that it creates that is not based on people’s needs but rather to people’s superficial beliefs and desires. An idea also related to the value system is Baudrillard’s idea on simulacra and simulation. For him, what we have in the modern world is a system wherein we perceive things that are not really real and necessary. We are now living in a world wherein we acknowledge things like holiness, titles, prestige and other categories which do not really exist. It is comparable to a hyper-reality wherein we are living in a world where we acknowledge references without real referents. Much of our activities are contributing to the development of this ‘simulacra’. In many cases, we disregard what is real and just fit to live under the influence of this new and alternative reality. Baudrillard argues that this is indeed a dangerous system wherein we are living our lives in this new reality and we are living what is truly real to rot and be set aside (Baudrillard, 50-51). Indeed, much of Baudrillard’s philosophies and criticisms are ought to make us review and rethink the human condition. With his ideas on superficial value system and simulacrum, we are being forced to open ourselves and think outside what the society taught us to be. We are being taught by Baudrillard to perceive and see things as it is for us learn more in the real world. Zygmunt Bauman Together with Baudrillard, Bauman, a Polish sociologist had also provided a fertile ground in the discourse in modernity, culture and consumerism. Just like other postmodernist thinkers, Bauman had offered a picture of the modern arrangement of the modern world. He argued that what we have now is a society which preferred individual freedom rather than collective security. Prior to this system is an arrangement wherein individuals highly regards its power over nature, efficiency, hierarchy, rules and regulation. This is aimed to make our world safer and more secure. For Bauman, this is the characterization of the solid modernity. However, people had observed that despite these constructive efforts to bring peace, security and stability; there are groups that cannot just be really controlled. This groups or individuals which cannot be controlled shall be referred as ‘strangers’. As a response, this solid form of modernity will later transform to a liquid form of modernity. In this new form of modernity, what are more important are the individual pursuit and the new level of freedom. However, this new sets of characteristics are made possible at the expense of concepts like security (Bauman, Postmodernity and its Discontents, 130). In this new type of modernity, numerous problems are arising. Primarily, the classic institutions like school, government and even laws are now losing its grip to the people. The task of finding one’s individual path is left to the people. People are forced to decide for their own goals and actions which often bring confusion and disarray. The strangers mentioned earlier in the first part of the discussion are also experiencing problems. Bauman for example relates these theoretical strangers to the Jews in the time of the Holocaust. He argued that though societies are being enticed with the spontaneity and actions of the strangers, they are at the same time afraid of them because no one knows what they will do next. In this sense, the Jews are the strangers of Europe. The Holocaust is the result of the fear to these Jews that is made possible with the fertile ground provided by this new kind of modernity (Bauman, Intimations of postmodernity, 94). Conclusion One cannot deny the historical pattern of societal system that exists in our world. As one societal arrangement managed to rise and exist, a new one will come to arise out of its shortcomings and mistakes. As the modern society managed to successfully challenged earlier system such as feudalism, postmodernism is also a response for the shortcomings of modernity. Then again, we can always argue that postmodernism will improve the live that we have. Though we gain much from the modern system, we also lose much. The ideas of postmodernism are an attempt to repair our society and to reestablish or regain those functional characteristics that were dropped or erased because of our shift to modernism. Though some people can and may argue against this, one thing is for sure, the ideas of postmodernism are giving us a shot for a chance to improve our lives. Works Cited Aylesworth, Gary. Postmodernism. Stanford Encyclopedia of Philosophy, 2005 Baudrillard, Jean & Levin, Charles. For a critique of the political economy of the sign. Telos Press, 1981 Baudrillard, Jean. Symbolic Exchange and Death. London: Sage, 1976/1993 Bauman, Zygmunt. Does Ethics have a Chance in a World of Consumes. Harvard University Press, 2009 Bauman, Zygmunt. Intimations of Postmodernity. London: Routledge, 1992 Bauman, Zygmunt. Post Modernity and its Discontents. New York University Press, 1997 Kellner, Douglas. Jean Baudrillard. Stanford Encyclopedia of Philosophy, 2007 Klages, Mary. Postmodernism. University of Colorado, 2003

Inflation targeting in monetary economics Essay Example | Topics and Well Written Essays - 750 words

Inflation targeting in monetary economics - Essay Example In the event that the inflation of a country is above the target, the bank raises its interest rates. In the long run, the action results to cooling down of the economy by bringing down the inflation rates. The remedy for inflation rates below the target involves lowering the interest rates. Consequently, there is acceleration in the economy and rise in the inflation rates after some time. Since investors in a country’s economy have a heads up to the inflation targets of the central bank, they factor in fluctuations in interest rates while making their investment decisions. Economists regard inflation targeting as one way of promoting a nation’s economic stability. The goals of inflation targeting are different across the central banks of various nations. However, an observable trend indicates that most central banks aim to stabilize prices in countries. In the United States, the Federal Reserve indicates that its main goals are to stabilize prices, have moderate and stable long-term interest rates as well as facilitate maximum employment through the policy (Bernanke 17). Other banks also list having stability in the exchange rates as among its primary objectives. New Zealand has reaped numerous benefits through inflation targeting. Once the subject of volatile inflation, it was the first country to seriously consider and implement inflation targeting as a way to achieve economic stability and growth. Currently, New Zealand boasts of low inflation rates and stable economic growth (Bernanke 33). Germany was also among others to take up inflation targeting as a productive monetary policy. However, varying dynamics of nations suggest that inflation targeting should not be taken up blindly. In the case of New Zealand, it emerges that there can be movements in policy instruments beyond the expectations of the central bank. This emerges from focusing on a narrow inflation target through strict implementation of inflation

Desktop Publishing (DTP) Essay Example | Topics and Well Written Essays - 500 words

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News Writing Assignment Example | Topics and Well Written Essays - 1000 words

News Writing - Assignment Example US president Barack Obama officially declared a $3 billion contribution to a global fund to assist third developing states manage the implications of global warming. Addressing University students at Brisbane, Obama spelt out his promise to the UN Green Climate Fund. The president’s declaration comes amid preparation for the official beginning of the G20 Leader’s Conference (Koplowitz 1). â€Å"Today, I’m announcing that the United States will take another important step,† said Obama, â€Å"the United States will channel $3 billion to the Green Climate Fund to assist third world countries handle climate change† (1). Obama’s pledge referred to Queensland’s Great Barrier Reef, which the Intergovernmental Panel on Climate Change (IPPC), cautioned could be at jeopardy if no step is taken to reduce carbon emissions. Echoing Obama’s sentiments, Athena Ballesteros, an executive member of the World Resource Institute, commended the U.S’s effort in curbing greenhouse emissions. â€Å"These promises take us a significant step closer to attaining an international climate settlement(Koplowitz 1),† said Ballesteros. In attendance was HelaCheikhrouhou, the head of the GCF. Mrs. Cheikhrouhou expressed optimism that the U.S and Japanese assurances and the subsequent G20 focus on climate change, would pave way for more important contributions by other states. â€Å"The U.S’s commitment will be a legacy of U.S President Barack Obama,† said Cheikhrouhou. Reading from the same script, Japanese Prime Minister Shinzo Abe pledged to follow Obama’s footsteps, assuring the GCF that his country’s contributions are on the way. â€Å"Concerning the Green Climate Fund, the moment all the appropriatecircumstances for receiving the contributions are met, we will deliberate on whether to contribute the fair share of the problem† (1), said Abe. For this major objective to be realized, the three nations developed a set

Menken's Dead Gods Term Paper Example | Topics and Well Written Essays - 1000 words

Menken's Dead Gods - Term Paper Example Take for instance, Huitzilopochtli, who was the national god of the Aztec of Tenochtitlan and the most celebrated and feared of all the gods of the ancient Aztec. The Aztec built a great temple on the Pyramid in Tenochtitlan in his honor. At its completion ceremonies, it is reported that more than 20,000 human sacrifices were offered in a four day celebration (Andrews 224). This attests to position Huitzilopochtli occupied among the ancient Aztec. However, apart from a few savage in the Mexican forest, Huitzilopochtli is as dead as dead great men like General Coxey Richmond P. Hobson because he lives only in history. No one worship or pay reverence to him in any form. He is a forgotten character even among the present day Aztec. Huitzilopochtli is not the only god that is a victim of death. Indeed, the numerous Roman gods and goddesses such as Jupiter and Venus, the Egyptian gods and goddesses such as Isis and Osiris (British Broadcasting Corporation), have undergone similar fate. Ju piter is no longer worshiped by present day Romans nor is Osiris of any relevance to the 21st century Egyptian. The same applies to all the gods mentioned by Mencken. These gods live only in history like great man like Abraham Lincoln. Their temples and place of worship are historical monuments just like the home of Abraham Lincoln is a history monument. Thus I absolutely concur with Menken that these are now dead gods.... In fact, the ability to procreate and response to external influences are the determining characteristics of the living. Indeed, the gods mentioned by Mencken exhibits these traits. Huitzilopochtli, for instance, cannot response if he is insulted or when his temple is abused. He cannot influence events happening around him. A dead god has no influence on present day events. He has lost its place. Like the dead man, he lives only in the mind of his lovers and in history. He does not create anything neither does he initiate ideas. Nobody attributes great inventions and ideas to the gods mentioned by Mencken, at least in our time. A living god is a source of inspiration to its followers. A dead god provides no inspiration. As a result of all the lacks of the dead god as mentioned above, he has no worshippers or followers. Indeed, the trademark of a dead god is his lack of followers and worshipper (Mencken 1). This follows from the dead god inability to influence events and to response t o external events. Why are other gods still alive? To be alive means to respond to changes in the environment, to influences events, to initiate ideas, and to procreate. These are characteristics of the living. Gods are acclaimed to be alive if they are held responsible for events happening in the society. As a result, they attract followers, who flock to their temples to worship. Indeed, other gods are alive because they are still considered to be accountable for events happening in the society. At least their followers held them accountable! This attracts thousands, if not millions, of followers to their place of worship. Take for instance Jesus Christ, who the Christian believed to be God. To the Christians, he

Should people in the military who are underage be allowed to drink Annotated Bibliography

Should people in the military who are underage be allowed to drink alcohol - Annotated Bibliography Example On the other hand, the opponents point out that the existing law prohibits underage drinking. Such division warrants a deeper examination of the issue from a multi-faceted approach. The US law espouses that the youth below the age of the twenty-one years should not take alcohol while serving in the military. Many states in the US have enforced the laws restrict the underage from drinking. Article XXI of the US Constitution bans the underage from possessing and consuming alcohol. Statistics indicate that heavy drinking and substance abuse is a huge problem that has plagued the military. The personnel use alcohol to relieve boredom, stress, loneliness, and lack of recreational activities. The US laws that control the underage drinking is applicable even on overseas deployments. Hence, the youths should comply with the US laws, even if the host country allows the underage use of alcohol. A good example of the application of the US law is evident at the US-Mexican border. The Mexico laws allow people less than twenty-one years to drink alcohol. However, the military ensured that the US youths did not take the alcohol by enforcing the existing laws that prohibit underage drinking. The people below the age of twenty-one years are not mature enough to exercise the responsibility of their lives. Hence, allowing the youths to drink alcohol can affect the delivery of duties in the military. The application of the law is on equal measure to all the US citizens. The laws are clear that people under the age of twenty-one years should not possess and consume alcohol. The choice to join the military does not imply that the youths are above the law. Joining the military is a choice that one makes. The fact that the youths have enlisted in the military does not mean their brains are mature enough to take alcohol responsibly. In fact, studies have shown the people under the age of twenty-one years cannot make conscious decisions. It is not advisable to

Abuse of prescription of narcotics in primary care and its prevention Dissertation - 1

Abuse of prescription of narcotics in primary care and its prevention - Dissertation Example The prescription of opioids to assist the patients with malignant cancers has proven to be beneficial, but the increasing misuse and abuse of these medications by patients suffering from non-chronic pain has served to overshadow the benefits of opioids, despite the wide variety of medications available to treat non-cancer associated pain (Potter et al, 2001). While theoretically, the constant prescription of opioids is necessary and effective only in the treatment of malignant cancer-related, significantly more serious pain (Becker et al, 2011), health practitioners seem to have favored the prescription of these drugs in cases of all chronic pain (Potter et al, 2011). The supposition is therefore that this more widespread prescription has led to NUPM and PUPD. But it is not only the increase in prescription of opioids that can explain the ballooning of the incidence of NUPM. It seems that the failure of health professionals to monitor their patients’ use of drugs may also be a significant factor arguing for restraint, and even the cessation of the practice of widely prescribing opioids (Liebschutz et al, 2010). What are the conditions, consequently, that should accompany the distribution if opioids to patients? Is the only available, effective option to ban these medications outright, or would it be possible to formulate and implement policies that would effectively prevent abuse and misuse of these narcotics? A. Trends in the prescription of narcotics The findings of studies suggested that the varied barriers to the use of opioids must be addressed before any mandates or guidelines regulating the prescription of opioids can be implemented. Primary caregivers are more likely to be frustrated by the barriers, than by conforming to sets of guidelines. Therefore the prescription of opioids for the treatment of chronic pain in older patients is widespread. Spitz et al. (2011) found that the majority of the participants in their quantitative study were prescr ibing opioids to older patients, but only as a second or subsequent line of treatment. This initial reluctance may be due to the possibility of causing harm; the subjective nature of pain; deficient education regarding the effectiveness and consequences of using opioids; and the stigma attached to opioid use. Family members and the patients themselves were reluctant to try opioid treatment due to concerns regarding possible opioid abuse or misuse. In the findings of other studies, it was clear that significant attention had been given to the probability of substance abuse in patients prescribed opioids on a regular and ongoing basis. The clinical significance of the association between opioid use and common mental disorders is often overlooked. The evident lacunae resulting from the overemphasis on substance abuse, and the underemphasized incidence of mental disorders must be addressed. The prevalence of high-risk patients, in the prescription of opioid treatments, is a vital consid eration. Patients on opioid treatment were found to be two to three times more likely to seek mental health assistance by Sullivan et al. (2006) despite their not reporting a higher requirement for substance abuse treatment. In this cross-sectional study, it was found that continued use of opioids in participants, over the period 1988-2001, posed an increased risk for common mental disorders. This study illustrates the link between common mental disorders, as well as substance abuse, with the continuous use of prescribed opioids based on evidence from a large prospective population based data study. Furthermore, a lack of confidence among physicians relating to the prescription of narcotics can be discerned. Nonetheless, urine toxicology screening was rarely carried out either

Nursing - Staffing Issue Essay Example | Topics and Well Written Essays - 1750 words

Nursing - Staffing Issue - Essay Example Although the government has attempted to develop robot nurses, the scientists are yet to succeed in that front. Up to date all nurses are still human thus the need to adopt staffing policies in consideration that the players are human in nature (Roussel, 2011). Staff ratio Staffing ratio entails the number of registered nurse per patient. The ratio could compare the registered nurse per surgical or hospitalized patient. Further, the ratio could be a registered nurse per shift or per patient day. It is imperative for the proportion to be as low down as feasible so that a lesser number of patients is assigned to registered nurses. Nurses being human, also suffer fatigue and exhaustion. When exhausted, a nurse’s effectiveness deteriorates and could lead to the death or atrophication of the patient’s health (Finkelman & Kenner, 2012). Shift rotation and duration Nursing can be structured in shifts whereby the nurses have specific times when they would be on duty. The length and time of the shift is critical in the effectiveness of the nurse. Ideally, the nurse should be on duty for the duration in which s/he is able to concentrate fully. Patients whether surgical or hospitalized would need attention and the nurse should be at her/his best to give attention. When a shift takes too long, the nurse would suffer from fatigue and lose concentration (Griffin, 2011). This gives leeway for the occurrence of procedural or medical errors. The duration must therefore, be long enough to cover for the economic ability of the hospital management but also short enough to guarantee the concentration of nurses. The shifts must also be rotated among the nurses. It is prudent to spread the shifts to all the nurses so that everyone enjoys the burdens in a particular shift. This especially relates to the night shifts which is usually less convenient for most nurses. It is important to provide incentives that would encourage participation by nurses in the night shifts. The management must however consider other factors such as the age of the nurses, marital status and family commitments in electing the night shift nurses (Griffin, 2011). Overtime and weekend staffing Nurses may be forced to work overtime due to strained resources. However, this is risky and should be a measure of last resort. An overtime worker has never been productive in any industry. The nursing profession is more delicate as it deals with the life of patients. It is proper to avoid working nurses overtime as this compromises their effectiveness hence poor delivery which translates to higher risk of hospital mortality. The management should adopt the more difficult option of hiring more nurses rather than opting for overtime (Fernandez, 2010). Weekend staffing is inevitable considered that patients do not cure during weekends. Policy formulators need to appreciate that packages must be friendlier to attract nurses to work over the weekends. The effectiveness of a nurse working ove r the weekend is however not compromised by the fact that the days are weekends (Fernandez, 2010). Empirical evidence Research has attempted to estimate the ratio of hospital mortality to nursing hours. In this analysis, hospital mortality refers to death in the hospital or within thirty days after admission in the hospital. Research has proven that an increase in the

Psychology of Women Essay Example | Topics and Well Written Essays - 1000 words

Psychology of Women - Essay Example The first portrayal of bias in the media is seen through the concept of feminism, which is represented by the main character, Margaret Tate. This character is seen as an independent woman from the beginning, and is often referred to as a witch by others in the office. Margaret is recognized as successful and as an editor that is able to help her publishing company reach more success. The feminist perspective and bias that is noted from the beginning is one that shows the independence of the working woman and the way that women who are independent act toward others. For a woman to carry this level of success, compromises of being a woman are made. As the movie continues, this is seen as Margaret reveals that she has given up a social life and marriage for the sake of the business and to be an independent woman. This relates directly to the juxtaposed debates of feminism, which states that working women can’t be housewives and often compromise ideas of femininity for their succe ss. This results as an expectation from society and what is occurring among others in the office. The concept of feminism and independence is one of the most important aspects of this film with the reversal of expectations that begin to occur. This relates directly to the main plot, which shows Margaret asking Andrew to marry her for the sake of her job. Margaret takes the role of a male in her assertiveness and in her proposal to Andrew at the beginning of the film. The media portrays Margaret as the feminist who is independent and who will do anything for the sake of her job while leaving behind her traditional role. This is important for the identity of feminism and the perception of how women take this role in society. However, the media also shows the underlying tone of feminism and how this is an illusion. By the end of the film, Margaret is seen as

Gardners Theory of Multiple Intelligence Essay Example for Free

Gardners Theory of Multiple Intelligence Essay Many years ago it was quite common to label someone with a high IQ as a â€Å"genius† or as being more intelligent than others. Albert Einstein is one of those men who were labeled as a genius because of all that he had accomplished at such a young age. Undeniably, Einstein’s smarts were extremely remarkable, but records show that he was not the best student. Although Einstein scored extremely well in areas like Math and Physics, it has been noted that in areas like linguistics, he did not excel (Albert Einstein, 2005). Does this make Einstein, any less of a genius? According to Howard Gardner’s theory of multiple intelligences, a person’s intelligence isn’t necessarily measured in standardized testing or school grades. Gardner identifies that each person’s learning style is different, so the intelligence could excel in any of the eight styles: Linguistic, Musical, Logical, Naturalistic, Visual, Kinesthetic, Interpersonal, and Intrapersonal (Kowalski Westen, 2011). This means that someone like Ludwig van Beethoven who may not have been as scholarly as Albert Einstein, can still be considered a genius due to his musical intelligence. The eight different intelligences described by Gardner are what he believed to be the eight strengths in which a person can learn. Gardner believed that because everyone can learn in one of these eight different styles, then they could excel in any of the respective fields. A person who possesses a linguistic intelligence is described as someone who uses words and communication effectively. A person with linguistic intelligence would have excellent auditory skills, and translates everything into words or speech. On the other hand, someone who possesses the learning style of spatial intelligence would be most comfortable with graphics, physical imagery, and visuals (Campbell, 1992). However, someone with a preference to the kinesthetic style of learning would be most comfortable with being hands on. They learn by doing, touching, and anything that involves physical activity, therefore their intelligence might look more like acting out, or role playing. Another learning style of multiple intelligences described by Gardner is naturalistic. Someone who possesses a naturalistic style of learning is more in tune with their surroundings, and focus a lot with what nature is giving them. The naturalistic intelligence was not added to the multiple intelligences until much later. Gardner’s theory was introduced to naturalistic in response to the nature versus nurture debate, in which a person learns from their surroundings, or environment in which they are in (Sulaiman, Hassan, Yi, 2011). One of the bigger learning styles in Gardner’s theory is that of intrapersonal and interpersonal. Intrapersonal is that in which a person learns from themselves. Someone who keeps to themselves and does not get socially involved (Campbell, 1992). On the complete different spectrum, is the interpersonal learning style. Like a social butterfly, interpersonal refers to someone who works well with others, enjoys working in teams, center of attention, and just like they seek attention of others, others seek their attention as well. I personally identify with the interpersonal school of learning the best out of all of the intelligences in Gardner’s theory. I mostly work well when accompanied by others. I am a team player, and team leader. Others usually seek to me for advice, and I tend to deliver my best results, when working with others. This is the intelligence that is mostly credited with the slang term of â€Å"street smarts† (Sulaiman, Hassan, Yi, 2011). Having played sports for a big part of my life, I tend to carry my thoughts as a team. I carry the team and make sure to understand everyone on the team. I always think of others first, and having that one on one interaction is most important to me. Throughout my career, I have found myself to be in leadership roles quite frequently , because many others who are not strengthen by the interpersonal intelligence feel as if I can lead better due to the emphasis I put on team work, and my adequate level of communication with the entire team. In the work place I have found this quite helpful, and it has helped me become very successful. The two other intelligences outlined in Gardner’s theory are that of musical and logical, or mathematical. Musical intelligence is referred to a person when they can relate everything to a rhythm, or sequence. Someone who possesses musical intelligence is also aware of the sounds and music space in their surroundings. Someone with musical intelligence would be aware of dichotic listening, and understand the importance of noise (Kowalski Westen, 2011). Music is a very big part of my life, what I do, and how I do it. I can remember growing up and not being able to go to sleep until music was playing in the background. I find myself being almost allergic to quite. I tend to do my best work when either I have music playing in the background, or if the TV is on. While in school, I usually found myself while studying, to be singing. I tend to associate rhyme and rhythm to a lot of the new things that I learn. According to Gardner, someone who possesses a musical intelligence is sen sitive to sound, and could hear music, or find the rhythm to anything, even before the words are spoken (Campbell, 1992). The last intelligence in Gardner’s theory is logical intelligence, or most commonly known as mathematical intelligence (Sulaiman, Hassan, Yi, 2011). Someone who occupies the logical intelligence are said to think abstractly. They mostly need to learn and form concepts before they can deal with details. They calculate results, enjoy working the mind in the way that really uses the prefrontal vortex more than any other intelligence. Someone with logical thinking is believed to be someone who takes their time to analyze all possible circumstances, and work the problem for an answer. This type of person likes puzzles and word games to stimulate the brain. I identify myself as being a logical thinker due to the fact that one of my strengths is to be analytical. Albert Einstein was believed to belong in this intelligence field, due to his work in mathematics and physics. I find my intelligence to not be at the level of Einstein by any means, but I do relate to his earlier work being proficient in the math field over the linguistic (Albert Einstein, 2005). Since English is not my first language, growing up in the United States, going to school was very difficult for me, but numbers became my safe haven. Having learned numbers at a very young age (according to my teachers, I knew how to add and subtract by the time I was 3) I find myself most attracted to professions in which analytical thinking is required. Having worked as a District Investigator, it was required of me to look at paperwork and identify the fraud, or identify the theft by finding the patterns, or the number sequence. A big part of my job was to analyze transactions, and compare them to video images. Things are always better explained to me if broken down into patterns. Although Gardner divided the intelligences into eight separate categories, his theory believed that a person does not just dominate one intelligence, but rather takes a bit from all of the intelligences collectively. Just like it could be clearly identified that Albert Einstein that dominated the logical intelligence, his work shows that he might have possessed the intrapersonal intelligence as well as the spatial intelligence (Campbell, 1992). Gardner believed that the intelligence of someone could not necessarily be measured, by testing, but mainly by teachings, and learning styles. I feel as if I most identify with musical intelligence, logical intelligence, and interpersonal intelligence. My career thus far would suggest that these fields have brought me much success, but in my recent career change from Criminal Justice to Psychology, I will most likely learn to domain in the linguistic and spatial intelligence.

Strategic performance management

Strategic performance management Introduction : The technological growth and the increasing usage of the internet have made every small market a part of a global business centre. Apparently, when the businesses have started reaching to the centres, which were out of reach for many giant businesses in the past, are now the matter on mouse click for even a small business unit. Undoubtedly this had made businesses have more volume but on the other hand it has increased the competition to a heavy extent and this soaring competition has left businesses to work hard to survive. This essay is based on UKs no 1 retail company named Tesco that how it work to improve its performance Tesco was also surviving before in the decade of its beginning. Tesco is Britains largest international grocery and general merchandising retail chain. It is the largest British retailer and the worlds third largest grocery retailer. Tesco life was started in 1929 by Jack Cohen in burnt hock , North London. The growth of tesco was continuing and in 1932 tesco became private ltd and in 1947 it became LTD and listed on stock exchange with a share price of 25p. After that it continuous growing and first superstore was opened by tesco in 1968. In 1990 tesco was a small retail market in UK. Over the year tesco have start applying its strategy effectively and efficiently to became one of the biggest retailer in the world. To improve the customer services and to cover the more market share tesco decide to bring the change as a SELF CHECKOUT. What strategy tesco did to became a market leader that is discuss below. STRATEGIC PERFORMANCE MANAGEMENT provides a detailed blueprint for turning corporate vision into reality breaking down the things an entity needs to achieve as a business into real actions that can be measured. What is PM (Performance Management)? Performance management (PM) includes activities that ensure that goals are consistently being met in an effective and efficient manner. Performance management can focus on the performance of an organization, a department, employee, or even the processes to build a product or service, as well as many other areas. Time intense : It is optional that a manager use about an hour per worker writing presentation appraisals and depending on the number of people being evaluated, it can take long time to write the departments but also hours meeting with staff to reconsider. I know few managers who had more than 100 people to write PAs on. warning If the procedure is not a pleasant experience, it has the possible to dishearten staff. The procedure wants to be one of support, positive reinforcement and a festivity of a years worth of activities It is significant that managers text not only issues that need to be corrected, but also the optimistic things an worker does throughout the course of a year, and both should be discussed during a PA. conflicting Message: If a manager does not keep comments and precise accounts of member of staff behavior, they may not be victorious in sending a reliable message to the employee. We all move violently with remembrance with as busy as we all are so it is significant to document issues (both positive and negative) when it is fresh in our minds. Biases: It is complex to keep biases out of the PA procedure and it takes a very prearranged purpose method and a adult manager to stay unbiased through the practice. Performance Management Model The 7s model was is known as a Mc Kisneys 7s because of two person who has create this model. McKisneys 7-S framework was designed by Taneters and Robert waterman in 1980. The model was designed to improve the performance of the company and to examin the effect of future changes in the company. In order to improve the improve the performance of the company 7s model was used by Tesco. The Mc Kisneys 7s model include seven interdependent which are categorised as either hard of soft elements. Hard elements are easy to define and management can directly influence them. These are policy statement , organisation chart and reporting line of process in IT system. The model can be used by any organisation in order to improve the performance of the company or team. The best time to use the model is when any organisation merge with any other organisation or the leadership change or a new system were establish in the organisation Strategy : To create a plan to take a advantage of the competitive market Structure : The way that how the structure of the organisation was created System : The daily routine activities in the organisation by managers and employees Style : The way of working or behave to do something different Staff : capability , knowledge and skills of the employees Skills : The actual skill and compentences of the employees working with the organisation Tesco have use the 7s model in two ways. First is to identify the strengths and weaknesses of the organisation by gathering all 7s to each other. No S will consider as a strengths and no S will consider as the weakness. How the 7s model made to impact on other all 7s. Though the plan will according to 7s model it will make some effect on the other part of the organisation. Tesco have faced some difficulties to implement the 7s model, tesco wanted to bring the technological change in the organisation as a self checkout which was not a easy task for tesco. There are so many changes to do in the organisation but the area is very big, to implement it there are lot of things which were missing which called 7s features such as this should be bias of action but because of poor data of technology it was very hard to do. This system is new for the customer and it was the first experiment by tesco in retail industry so it was very risky for tesco. Common PM models, MBO, EFQM Excellence Model, BSC and how these are helpful to meet your organizational needs. The EFQM model was introduced in 1992 as the framework for assessing organisation. EFQM model helps organisation to how to make a development plan of the organisation. Where it includes the leaders of the organsition who create a vison of the company and people who helps to achieve the goal and to achieve the goal have to design a strategy that how to achieve the goal. The EFQM is working in a three different part like Input , process and output. In order to improve the cuetomer services EFQM model was adopt by the Tesco. As in leadership shows that tesco mission and objective policy is continuous plan to become market leader. As a first part of the EFQM model it shows input process or output process. The input process is worked in three different section like people , strategy and partnership and resourcs. On that a job has been done by tesco when they decide to bring the technological change in the organisation. To input that change tesco have design a policy that how to implement the plan in the organisation. Once the policy and strategy has been designed than it goes to the next stage which is called process where all the three different inputs have been gathered and put all of them in to process mapping and review, and health and safety plans, EU regulations ,logical framework approach , balance scorecard are self assessment by the IIP. When t he process was done there are three other points which mention the output as it results the three points are people result as people satisfaction , customer result as customer satisfaction and the society result as an impact of the society. The whole excellence model put an impact on organisation results as improving the finance indicators and other indicators which support the organisation , the reason is that the employees for organisation, internal audit to support the activities in the organisation which is beneficial for the others who are directly or non directly connected with the organisation. For few years ago employment engaging was a very hot topic in the corporate market. It is a birs phrase which captured the attention of work place observer and hr managers and the executives as well. The main reason to engage the people is to achieve the goal for the organisation. For any organisation it is difficult to achieve the goal if the employees will not work as a team. To create a team top management will design a strategy that how they will have to work. The top management have a power of authority so that they can implement the strategy as which is suitable to achieve the vision. Another part is when a vision or mission is create by the top management they should have to share with the every employees so vision is clear in the mind of every employees and they should also have to discuss about the benefits of the vision that if they achieve then what the benefits the employees will get. The tesco have create the vision to become the market leader in the UK market and for that tesco decide to its customer services. In order to improve customer services tesco decide to bring technology change as a SELFCHECKOUT which was well accept by the customers and as a result the sales of tesco was increased by 4% in just within two months. The co operative plan for tesco with models and approaches, though there are many models were used to achieve the goals but it is dame sure that the goals are SMART means Specific, Measurable, Attainable , Realistic and Time base. If any of them is missing then the vision can not be achieve. Tesco needs to engage the customer by using the power, power means no by the force but by influencing them. Tesco want the give the customer what they need like good customer services etc. which will make the clear way to achieve the goal for the organisation. The graph illustrate the situation of the vision of the tesco which tesco want to achieve. It shows that after implement the self checkout the growth of the company is keep going on. Every vision have some previous category but currently it shows the achievement of tesco from bottom to top level in all categories like change environment etc. Though tesco have well planned policy which help him to improve and also beneficial for the employees. As a strategic manager when you are giving your feedback to any employee of the organisation who is not performing well you should know that you are telling against him. You should have to use the proper communication language which dont effect the other person in a wrong way. As a manager you are giving your feedback that what you have observe in his job. The feedback should be intentionally but not personally. The impact of your feedback is either positive or negative. A positive feedback have two benefits. First is it gives confidence to the employees to be capable and second one is it helps him to promote his greater success. You must have to know that the motive of the feedback is to give motivation. â€Å"Wisdom of Teams â€Å" â€Å"A team is a small number of people with complementary skills who are committed to a common purpose, performance goals and approach for which they hold themselves mutually accountable.† The second importance factor on which company is reliable is performance. If the top management and the employees of the company will not perform well then the company will never get progress. The management and the staff are always working in two different types whether they are on X axis or on Y axis. These are the two theories which shows the working criteria of the company. In everu organisation the staff works in two different way. One is theory X and the other is theory Y. On theory X the staff is happy with what ever they have and they do not want to improve any thing though they can improve. The way they work is always repressive , authoritarian and hard control to show no improvement on their services. As a result it became a depressed or dead culture. At the other side in theory Y is focusing on liberating and development. The department ehich need control and always ready for other improvement. Tesco was also facing some problems as a part of theory X but the tesco has improve its technological power to reduce the pressure of work and to improve the customer services and to cover the more market share. Before implementing the self check out there was a threat in the employees that they may loose their job but once they have been trained and they realise the benefits of the new system they became stress free and start enjoying the work mentally and physically. If the organisation is in the stage of theory X then the development will never come and the management will have to use the force or coercion to get the staff compliance. On the other hand in theory Y we dont need to use the force to make threat. In theory Y there is no need of any kind of improvement in policy which remain stable. So the organisation can motivate the employees by giving them some incentives, good salary package, bonus , reward and many other extra facilities to improve the moral of the employees and reason for this is if the management wants to work with theory Y and staff wants to work with theory X then the company have to focus on the theory X so the incentives will motivate the employees and they will make progress. Political skills Without political skill the Performance management will never complete the major key of the company to fulfil the vision of the company. Though the politics is every where around the world but in the working area we need a positive politics. To manage the environment of the organisation by positioning which increase the creadibility in the pocket by getting some formal and informal success criteria in which the pocket challenge the status for the best term reason of the organisation. J.Chappelet, E.Bayle (2005) â€Å" an effective monitoring system for use in an organisation require an adequate information system that allow quick and flexible input, retrieval, and treatment of information.† As the statement tells about the flexible input, recovery and the treatment of information is essential Tesco do such thing with it to calculate and to observe and give the precedence of benefits, services to get improved and efficient performance by the employees. Tesco was measuring and monitoring the performance of the employees by separating in two parts extrinsic needs and fundamental needs. The extrinsic needs is that which needs external or outside show which is able to gathered the security and social terms like organisation benefits , job satisfaction , salary etc. On other side fundamental needs in built , inherent , legal , natural which collect the opportunities for the individual growth or as a team. â€Å"Performance appraisal is nothing but a process by which a manger or a consultant check and judge an employees work behaviour by comparing with the present standard† Tesco have adopt some method to appraise the employees such like : Give staff discount Clubcard bonus Free gift vouchers on some special occasion Salary increase after certain period Providing a good training to employees Ready to take the action against the staff complaint Also communicate with the staff to take some decision about the store Give bonus to the employees These are some appraisal methods which really motivate them to work hard and powerfully. BENEFITS TO EMPLOYEE: By appraisal there are so many benefits which the employees will get like their communication skill will generate and the employees will more focus on the customers and try their best to do good job , what ever the decision they make is more refined and they wil get proposal by appraisal and the main benefit is they can also generate their interpersonal skill which help them to know their job better. Another main benefit is that they can do better planning for the organisation work by heart and they became able to generate their productivity and team work. BENEFITS TO Tesco : After giving the appraisal to the employees the productivity will also increased in the staff members, new ideas will come in front of the management from the employees , team work will generate in all tesco workers , critical problems were solved and get possibility to improve the sales of the organisation by good performance of the team. FINDING AND RECOMMENDATION: The changes are cery big in the organisation. The tesco should make working policy to improve the performance and make a step which will guide them at every step. The Tesco is very vast by burden and it can consider the change in such a way to implement it. In any organisation change will take some time which organisation cant show clearly. There should be a tile limit for every vision which they cant go over the boundry. The theory which is based on the strategy can make better in compare to others, at the end when they see that how much the benefit they got it will always in positive only the condition is that it take some time to achieve. CONCLUSION: On above assignment we discuss about tesco that how tesco will come through in the market about the organisation performance. The discussion tells about the better performance of the employees and how they are beneficial for the organisation. There are so many models which be use to improve the performance but the two main model which are very famous is 7s model and EFQM model which shows that how the improvement require in the tesco and which model play an important role within the organisation.

Realizing Mistakes in James Joyces Araby Essay -- Araby Essays

Many times in life, people set unrealistic expectations for themselves or for other people. This is not a very wise thing to do because people often feel disappointed and embarrassed for getting their hopes up so high. One good example of this is the narrator in the short story, Araby, by James Joyce. In the story Araby, a young man develops an infatuation with his friend, Magan’s, sister. Because his infatuation is so strong, he fears he will be unable to express his feelings to her, so when she mentions she cannot go to the local bazaar she has wanted to attend, he seizes this as a perfect opportunity and volunteers to buy her a gift. In the characters mind, giving Magan’s sister a gift will help him earn her attention and maybe in the long run, her affection. With this in mind, the character gets so excited, that he sets his hopes unrealistically high. When he finally arrives at the bazaar, it is then that he realizes his foolishness and decides not to buy her a gift . The narrator feels â€Å"driven and derided by vanity† (128) because he has set his expectations unrealistically high a...

Autoparasitoid Wasps Essay -- Biology Encarsia Pergandiella Parasite

A parasite lives in a close relationship with another organism, its host, and causes it harm. The parasite is dependent on its host for its life functions. For example, viruses are common parasites. The parasite has to be in its host to live, grow, and multiply. Parasites rarely kill their hosts. A common, well-known type of a parasite is a hookworm. It is possible for humans or their pets to get them. Hookworms attach themselves in the lining of the small intestine, and cause diseases, and malnutrition as well, as they eat the nutrients and keep them from going to the host. Here, we'll be talking about a different type of parasite, called a parasitoid. The parasitoid Encarsia pergandiella is a tiny wasp that lays its eggs in developing whiteflies. The wasp larva eventually kills the whitefly, and then emerges as free-living adults. This is why it is said that the wasps are parasitic. If you have ever seen Aliens, the developing aliens are parasitoids. Parasitods are different from normal parasites because they kill their hosts when they develop. Encarsia pergandiella develops in a strange way. Unlike most parasitoid species, they are autoparasitoids. This means females develop on whitefly immatures and males develop on immature parasitoids. This means males are parasitoids of other parasitoids, including females of their own species! The fertilization process is a female decision. The female stores the male sperm for later fertilization of eggs. All bees and wasps, including parasitoid wasps are haplodiploid. This means not all eggs have to be fertilized to develop. Unfertilized eggs become males, which are haploid. Fertilized eggs become female, and are diploid. In autopara... ...romosome carried by the males was killing the whole male set of chromosomes, leaving only one set of female chromosomes along with this extra chromosome, which becomes a male haploid wasp. This PSR chromosome is also called a supernumerary chromosome in the nuclei. In the study of Encarsia pergandiella, male wasps were also found to come from fertilized eggs that had been placed on the whitefly host and it was found that, similar to N. vitripennis, the entire paternal set of chromosomes was being lost. It was thought that perhaps an extra chromosome, such as the PSR chromosome, was also being carried in them. However, after further study a supernumerary chromosome was not found. The casue of genome loss in E. pergandiella is still a mystery. Perhaps the male set of chromosomes were being killed by another source, such as a virus or transposable element.

Decision To Fund The Atomic Bomb :: essays research papers

"No man-made phenomenon of such tremendous power had ever occurred before. The lighting effects beggared description. The whole country was lighted by a searing light with the intensity many times greater than that of the midday sun. It was golden, purple, violet, gray, and blue..."( Groueff 355). The words of Brigadier General Thomas F. Farrell describe the onset of the atomic age, which began on July 16, 1945 in Alamogordo, New Mexico. This was the site of the first large-scale atomic test, which utilized the tool of destruction that would soon decimate the populations of Hiroshima and Nagasaki less than a month afterwards. This test consummated the years spent developing the bomb, and was the end result of the efforts of nuclear scientists who constructed it, and those of President Franklin Delano Roosevelt, who made the decision to fund the so-called Manhattan Project. In a letter dated August 2nd, 1939, Albert Einstein first informed President Roosevelt of the research that had been done by Enrico Fermi and Leo Szilard with unstable Uranium which could generate large amounts of power and energy (Einstein1 PSF Safe Files). Einstein also included another possible use for the uranium- the construction of extremely powerful bombs, which were capable of destroying a seaport and the surrounding territory. This information may have come precisely at the right time, for in October of 1938 Roosevelt asked Congress for a $300 million military appropriation, and in November instructed the Army Air Corps to plan for an annual production of twenty thousand planes. Later, in 1939, Roosevelt called for actions against "aggressor nations," and in the same year submitted to Congress a $1.3 billion defense budget (Boyer 861). In an accompanying memorandum that was sent with the Einstein letter, scientist Leo Szilard explained the technical science of nuclear fission and stressing the importance of chain reactions (Walls 1 PFS Safe Files). Both documents, the Einstein letter and the Szilard memorandum, were to be delivered by Alexander Sachs, an adviser to Roosevelt’s New Deal since 1933 who would know how to approach Roosevelt and the government (Lanouette 200). It was not until mid-October 1939 that Sachs wangled an invitation to get in to see the President over breakfast (Burns 250). Though Roosevelt found the documents interesting, he seemed hesitant about committing government funds to such speculative research. But after Sachs reminded him of Napoleon’s skepticism of Robert Fulton’s idea of a steamship, Roosevelt agreed to proceed. Regarding the steamship issue, Sachs went on to comment, "This is an example of how England was saved by the shortsightedness of an adversary,"; this insight made Roosevelt greatly consider the creation of the bomb. President Roosevelt authorized a study, but the decision to

Service Learning And Integration Within Community Education Essay

The impression â€Å" community † is interpreted as the extent at which pupil instructors would travel in lending their services to the community. Service acquisition is an integrating of academic survey with community. It means pupils can use what they have learned during service larning to their academic life. Group Endeavours in Service Learning ( GESL ) was made compulsory to all freshers in an attempt to advance service larning in National Institute of Education ( NIE ) . Student instructors are indiscriminately grouped together to organize a squad and are led by an assigned coach. They so meet up on a regular basis to be after an event for a non-profit organisation of their pick. Point to observe that Service learning/GESL defers from community service. Community service involves voluntary work for the community. GESL on the other manus, is a mandatory group attempt to supply service through acquisition, reflecting and learning the community. Therefore, GESL can be reall y good for pupil instructors as they are able to lend back to the community. Unfortunately, I find that clip is a factor when be aftering an event. It farther adds on to the work load a pupil instructor already has. Therefore, does making a good cause seems like a load to student instructors now? If NIE makes GESL non-compulsory, would student instructors still take up this service larning on their ain or as a group? Student instructors have to take a stance for themselves as to whether GESL is good or merely a waste of clip. As supported by ( Butin, 2005 ) , a pupil can non stay impersonal when prosecuting in service acquisition as that would place oneself in a immune individuality. In this state of affairs, we tend to oppugn the effectivity of service acquisition in impacting a pupil ‘s academic life. Since GESL completion is necessarily required within a twelvemonth, a pupil instructors ‘ part may look nonvoluntary. Furthermore, GESL has no recognition unit awarded after its completion. In this paper, I sought to find whether the chief aim of service acquisition is lost through the procedure. In add-on, I will besides happen out factors that hinder a pupil ‘s engagement in GESL. Hence, if there is no accent on GESL, would student instructors volunteer for service larning throughout their academic life in NIE? This inquiry will be examined farther in this paper.Methods and MethodologyA questionnaire was designed to happen out the impact of service acquisition ( GESL ) on first twelvemonth undergraduates at National Institute of Education ( NIE ) . The mark sample comprises 10 Bachelor of Humanistic disciplines pupils majoring in different academic topics. GESL was introduced to all freshers in NIE and hence first twelvemonth pupils were chosen for this study. The study was conducted through a face-to-face meet up session and participants were required to finish a questionnaire signifier on the topographic point. Students were surveyed on their willingness, unde rstanding and outlook of GESL. Five inquiries were included in the questionnaire. The first inquiry asked pupils whether they knew the difference between service acquisition and community service. A â€Å" yes † and â€Å" no † options were given to them. The responses from this inquiry will reflect pupils ‘ apprehension of these two services. A misunderstanding could be a conducive factor to GESL being involuntarily completed. In the 2nd inquiry, pupils were required to take one out of four options given. The inquiry asked them on what they expect to derive from GESL. The four options were â€Å" Experience/Satisfaction † , â€Å" Academic Credits † , â€Å" Certificate † and â€Å" Good repute ( Example, for sketch ) † . Additionally, a 5th open-ended option was made available for them to stipulate any relevant reply. This inquiry was intended to happen out the intent or benefit that a pupil expects from GESL. Collated consequences for this inquiry were compared with the chief aim of service larning to reflect a consistence throughout the procedure. The 3rd inquiry asked pupils whether they would desire GESL to be made non-compulsory. A â€Å" yes † and â€Å" no † options were given to them. This inquiry was chosen to back up the forth inquiry that asked pupil instructors on how long they are willing to perpetrate to GESL. The forth inquiry had four options and they were â€Å" one twenty-four hours † , â€Å" one hebdomad † , â€Å" one month † and â€Å" one twelvemonth † . Students ‘ acuteness in lending their services will be determined by both inquiry three and four. Last, the fifth and the 6th inquiry were open-ended inquiries. Student instructors were asked â€Å" what they enjoyed most about GESL † and â€Å" what they enjoyed least about GESL † in inquiry 5 and 6 severally. Both inquiries aimed at happening out what pupil instructors gained from GESL and what are the possible factors that hinders them during the procedure.Findingss and DiscussionThe per centum of pupils ‘ responses to oppugn 1 is shown in Table 1. It can be seen that 70 % answered â€Å" yes † and 30 % answered â€Å" no † to this inquiry. The high per centum of â€Å" yes † is perchance due to the changeless briefings and negotiations on GESL by NIE, which has enabled pupils to better understand the differences between these two services. However, the little per centum of 30 % indicates that there are pupils who still misinterpreted service larning to be similar to community service. Even though there are a high per centum of pupils who knew the differences, so to what widen do they cognize about GESL? The fact that GESL has to be completed within a twelvemonth, pupils might desire to merely acquire it over and done with. This is supported by ( Clark & A ; Young, 2005 ) who states that service larning without deep reliable battle would merely be a normal field trip for pupils. ( Clark & A ; Young, 2005 ) besides highlighted the limited position or apprehension of service acquisition: â€Å" When viewed as merely assisting those â€Å" less fortunate, † pupils may neglect to see the function that their ain privilege dramas in the kineticss of power † ( p. 72 ) The manner pupils view service-learning will as such determine what they do with it and how they do it. Students with equal cognition on service acquisition would be able to hold a deeper apprehension and grasp for GESL as compared to pupils with minimum position of it. Therefore a pupil ‘s intent and aim were non wholly lost during the procedure but it was non even established at the start. In Table 2, it shows the responses from pupils on what they expect to derive from GESL. A high per centum chose â€Å" experience/satisfaction † , followed by â€Å" academic credits † and â€Å" good repute † . Indeed experience and satisfactions are one of the expected results of GESL. This is supported by ( Group Endeavours in Service Learning, 2005 ) which quotation mark: â€Å" GESL is an experiential acquisition experience for trainees to get and develop accomplishments in undertaking direction, self- and team-development, and community service. † Table 2 besides shows that 30 % of pupil expects to derive academic credits from GESL. Unfortunately, GESL is mandatory and has no recognition units awarded after its completion which make pupils experience burdened. With mention to inquiry 6, the same 30 % of pupils who expect to derive academic credits from GESL provinces that what they enjoyed least about GESL is it being very clip devouring. Hence, we can see that this 30 % wants their clip to be rewarded alternatively of interchanging it for valuable experiences. Surprisingly, the same 30 % of pupils ‘ responses to oppugn 5 was non consistent with inquiry 2. They expected to derive academic credits but alternatively what they enjoyed most about GESL was the â€Å" ability to run into new friends † and â€Å" meaningful experiences † . Therefore, this shows that to appreciate service larning better, one has to travel through the fuss of planning and forming foremost. They would so be able to harvest the priceless wagess from this undertaking. Ultimately, the pupils did interchange their clip with meaningful experiences. Next, the pupils were asked on whether they want GESL to be made non-compulsory. As seen in table 3, 60 % of the pupil answered â€Å" yes † and staying 40 % answered â€Å" no † . The difference between the per centums is instead little, which mean there are pupils who still want GESL to be made compulsory. Why do pupils desire GESL to be made compulsory? The ground could perchance be them seeking to avoid the incommodiousness of registering for GESL on their ain. They do non mind assisting out but it is non something they are passionate about. This is supported by ( Jones, Gilbride-Brown, & A ; Gasiorski, 2005 ) : â€Å" Like volunteering for a specific organisation when ( pupils in his leading and service bookmans plan ) in general merely like assisting out and volunteering, non because they want to endeavor to rectify a societal job, merely because they like assisting out. † ( p. 15 ) However, the high per centum showed that GESL should be non-compulsory, but would student instructors still contribute their service to the community? GESL has a undertaking life of one academic twelvemonth. With mention to postpone 4, merely 20 % are willing to perpetrate to serve larning for one twelvemonth. A figure of 20 % is exceptionally low. On the contrary, 40 % of the pupils are more willing to make service larning for one twenty-four hours, which defeats the intent of GESL. Furthermore, the aims of GESL can non be accomplished in one twenty-four hours or one hebdomad. Due to the deficiency of pupils ‘ engagement for the past few old ages, NIE had to do GESL compulsory for all freshers. As for the twelvemonth 2011, doing GESL compulsory will merely ensue in nonvoluntary part but higher engagement rate compared to old old ages. Therefore, doing GESL non-compulsory will merely take to similar tendency that happened in the yesteryear ; lower engagement rate. Students would instead prioritise on their academic faculty alternatively of GESL.DecisionTo reason, I looked into possible factors that are impeding pupil instructors during GESL and how this minimizes the impact of service larning on them. Through the study consequences, I was assured that clip was decidedly the chief factor refering pupils. From experience, it was hard to hold on a common timeslot for a meeting as everyone had different academic timetables. Hence, alternatively of sing GESL as a good undertaking, pupils find GESL to be really clip consuming. A pupil who engage in GESL with a mentality that planning and organizing is merely a waste of clip ; GESL will so be that manner. Therefore, it is of import to re-iterate the importance of holding a constructive position of GESL before being involved. Another lending factor was the rejection pupils received from the non-profit organisations themselves. What is surprising here is that pupils want to supply their services but these organisations were non acute in accepting their proposals due to certain restraints. On a whole, with all these factors impeding them, would pupils still volunteer for service larning throughout their academic life? From my position, they will take part in service acquisition, provided NIE do alterations to GESL so that pupils view it more positively. As suggested by ( Clark & A ; Young, 2005 ) : â€Å" Devoid of any brooding activities that require pupils to link their experiences in service sites to their schoolroom work, service-learning becomes, at best, volunteerism and at worst, simply the logging of hours toward a community service graduation requirement. † ( pg. 72 ) Normally, after the completion of GESL, pupils had to finish a simple self-reflection signifier. NIE should supply a deeper reflective activity whereby pupils can use their experiences to their academic work. This is supported by ( Torres, n.d ) that province, â€Å" Without contemplation, pupils merely describe on experiences alternatively of analyzing what they do impact themselves and those they serve. † ( p. 3 ) In this manner, GESL will non be perceived as merely a waste of clip but a undertaking that is relevant and impactful to their academic life. GESL could so be promoted as a instruction method that bonds both theoretical cognition and educational experiences together. Since some factors are inevitable, it is still of import to guarantee that pupil instructors ‘ service larning journey is a smooth and meaningful 1. As future instructors, it would be much easier for them to promote their pupils to follow suit when they themselves understood and experienced how informative service acquisition can be. Furthermore, service acquisition can be promoted as a pedagogical tool when they venture out to learn in the hereafter.

Budgeting Essay Essay

A1 Prep be a thick report in which you do the hobby 1.Discuss specific computeary items essay revive in the calculate planning (Spreadsheet check Task 2_Budgets_and_Proformas). opposition Bikes has lively a compute for socio-economic class cardinal of exertions. In reviewing the figure presented several technical aras of invade progress to been noned. For ease of review, work outary hold outs that raise perplexitys are presented in a skunk format. The first-twelvemonth issue of concern is in the necessitate visibles calculate, it appears to be missing the enume point get off seculars compute. There is a altogether genuines compute and a components cipher present, besides the two are never feature to complete the leave seculars reckon. On the show up this omission does non appear to be particularly egregious. However, omitting a native for manoeuver materials can confuse the evaluation of how practically money is going just to materials.The punt issue of concern can be found in the Manufacturing Overhead Budget. The budget tips prize control under building block train Costs, heretofore, bore control is a push- deplete list Level Cost. Unit Level Costs are exist relating to activities performed on to each one unit. These be are incurred in a much or little linear pattern which varies outright with the rate of units produced. Examples take the electricity employ to flux return machines and the indirect material often(prenominal) as nuts and bolts used in achievement.oBatch Level Costs are be related to production batches. They change in a to a greater extent(prenominal) or little linear way, varying with the number of batches run. Batch take aim woos allow equals such as machine execute up personifys, purchasing and material intervention bes, and of course whole step control and inspection.The three area of concern has to do with benefit embody. Included in the manufacturing disk s masher budget under facility in cosmopolitan trading operations level exists $55,747 is budgeted for utilities and services. This regard appears again on the budgeted schedule of cost of goods manufactured and sold under manufacturing overhead and is again listed as utilities and services. It is unclear what this costs is for since it appears on the facilities and general operation level expenses simply as utilities and is $150,000. Thereis the first step that these are two different costs, however this question leads into the fourth area of concern. also on the facility and general operation level expenses is listed and expense for different avail services for $54,000. This additional budgeted expense serves to soberly confound the review of the budget and the ending of budgeted utility expenses.As troubling as all of the above concerns are, the final and virtually troubling technical verbalism of the socio-economic class 9 budget is the kernel of operate expenses. W hen total merchandising expense is added to total general admin expenses, the total is $54,000 short of the total operating expenses listed on the budget. The confining probably explanation for this disparity in sums is the animadversion of $54,000 for other utility services from the budgeted income statement. test of previous divisions income statements did non result in unbalanced totals exclusively the form 9 budgeted income statement had this problem. In addition to the technical issues, the course nine budget also has several budgetary items that raise concern as well. The first issue of concern is the Other common and Administrative Expenses. oThese are expenditures related to the day-to-day operations of contest Bikes. These expenses are operations expenses rather than expenses which can be directly related to the production of goods or services. normal and administrative expenses generally include rent, utilities, insurance, and managerial salaries. Since ins urance is non specifically mentioned in the budget, it is possible captured by this expense as well as any other expenses such as office supplies, information processing system equipment for office personnel, and cleaning products for the break room.oHistorically this budget item has change magnituded from grade to social class. In year 6 this item was $120,500, in year 7 was $158,000, and in year eight it was $170,000. The amplification from year six to year seven was 31%, and spot the 8% increase from year seven to year eight is small by comparison, there is no reason to deliberate that this budgetary expense would remain static from year eight to year nine. no sack uphe little a minor increase in this figure would be plausible, scarcely set change is highly unlikely.The second issue of concern is Administrative Salaries.oAt first glimpse this budget item doesnt bet to be of concern, however review of long time six, seven and eight show that this leave behind be th e third year in a row with no budgeted raises for the administrative module. In year six $140,000 was budgeted for this item, in year seven it was increased to $170,000, where it clay it remains. steering has made a phase of noting the retention of high-level production staff, so it stands to reason that competition bikes direction would involve to retain high-level administrative staff as well. High-level cannot be hold without compensation.The third area of concern is bills and Cash Equivalents..oCash and Cash Equivalents is an asset that includes hard currency (coins and bank notes) held by a seam (in hand and in bank accounts) and currency equivalents which are assets that are readily convertible security into cash, such as money market-0 holdings, short-run government bonds-1 or Treasury bills-2, marketable securities-3 and commercial paper-4. (Cash and cash equivalents are the virtually liquid assets-5.) Cash equivalents are autocratic from other investments through their short initiation they mature within 3 months whereas short-term investments are 12 months or slight, and semipermanent investments are any investments that mature in excess of 12 months.oHaving a higher(prenominal) cash ratio (ratio of cash and cash equivalents to current liabilities) suggests that the business is liquid ( it should not have any difficulty in paying very short-term liabilities). oThe concerning aspect of this budget item is its growth. In year six this item was $261,000. In year seven it fell to just $92,376. In year eight it jumped to $414,038, and in year nine, it is projected to be $523,492. Having cash on hand is a good thing, scarce holding too much cash at the expense of other investments is not such a good thing. Having this much cash sitting around, not working(a) for Competition Bikes is irresponsible.The fourth area of concern is Utilities Expense.oUtilities expense reports the cost of the electricity, heat, sewer, and water used during the period. oThis budget item has grown year-over-year since year six, the first year of data provided. In year six this expense was $130,000. In year seven and grew to $135,000, and in yeareight to $150,000. oGiven the yearly increase in this expense. It is not reasonable to budget the said(prenominal) amount in year nine as in year eight. At least a nominal increase in this budget item is mandated by the historical increase.A2a Evaluate the ductile budget and its partitioningsA flexible budget is a budget that can be prepared for any level of application by flexing to reflect an updated activity level. It adjusts the static budget for the unfeigned level of output. The activity that Competition Bikes uses to modify the flexible budget is units sold. divergency amid the budgeted amount of expense, or tax is known as a budget strain. The budget sport is hostile when the positive taxation is pitiableer than the budgeted item or when the authentic expense is higher th an the budgeted item. In essence, the flexible budget is equal to what would have been budgeted had the existent output been known. There are two typewrites of divergences considered on Competition Bikes waxy Budget Performance Report. The first type of stochastic variable is an activity part, which is the difference amidst a revenue or cost item static planning budget, and the alike item in the flexible budget out-of-pocket to the level of activity take for granted in the planning budget and the true activity level.The second type of variance is either a revenue or a expense variance, which describes the difference between how much the revenue or spending on a specific budget item should have been given the actual activity level and the actual revenue or spending for the period. Competition Bikes waxy Budget Performance Report for year 9 shows that 3510 bikes were plan to be sold, hardly the actual unit sold was only 3423. Below I result list the activity variance r esulting between each budgeted items plans. Revenue or expense and extended cost revision on the flexible budget. Next, I pass on highlight the difference between the flexible budget and the actual output.Net gross revenueNet sales was budgeted to be $5,247,450, at the expected activity level, whereas the flexible budget predicted net sales would equal $5,117,385. unfeigned net sales were $5,096,847. This is an un kind revenue variance of $20,538 resulting most likely from a higher than expected level ofnspoilage and great than expected expenses. Management should investigate the production process to confirm that the vulgar materials exercise computer sciences remain accurate. contain materials check materials were budgeted to cost $2,292,028. The flexible budget calculated that the actual level of output direct materials would cost $2,235,219. The actual cost of direct materials was $2,035,219, which is a gold variance of $200,000 and do most likely to purchasing obtaining materials at a trim down than anticipated cost.The engineer Materials capacity stochastic variable was $100,000 and reproving. oAn reproachful Direct Materials cogency Variance indicates that more materials were used than essential or budgeted for the job. oFavorable direct materials force variance results when fewer materials are used than planned.oThere are several possible reasons for this varianceA miscalculation in the accounting for materials may result in a one-time or temporarily unfavorable direct material efficiency variance. This could also be a systemic issue wherein Management has failed to include scrap or waste involve for production into the calculations. oAnother possibility is inferior materials. Lower-quality materials may require the use of more units of a particular material, resulting in an unfavorable direct materials efficiency variance. oWorkers and equipment can also divisor into a Direct Materials skill Variance. spoil and damage to material s caused by workers, insufficiently skilled workers on the production line, and/ or pathetic supervision can lead to an unfavorable direct material efficiency variance. specially, if equipment breaks down or there is a microbe in the operation of a life-sustaining machine that results in spoilage or destroyed materials an unfavorable direct material efficiency variance may result. The Direct Materials Price Variance was -$300,000 which indicates that direct material was purchased for a lesser amount than the shopworn value and is therefore favorable. oA favorable direct material price variance is not always good, however. It is possible that the purchasing subdivision may have purchased lower quality raw materials to generate a favorable direct material price variance. such(prenominal) a favorablematerial price variance will be smuggler by an unfavorable direct material quantity variance due to wastage of low quality direct material.In Competition Bikes Case, given the Favor able Price Variance and Unfavorable Efficiency Variance the likely cause of this is the purchase of lower quality materials that resulted in greater than planned spoilage. Management should adopt standardized supply range of a function practices so as to control the quality of materials used in production. This will land the amount of spoilage and wasted materials. Additional actions that management may take to more accurately address the forecast of net salesDirect effortDirect aim was budgeted at $1,053,000. It is calculated $1,026,900 on the flexible budget. The actual cost for direct force was $1,126,900. This is an unfavorable cost variance of $100,000 and most likely due to a higher than expected mix of less experienced production workers who required more time than the standard to complete the manufacturing process. The Direct Labor Price Variance was $150,000 and unfavorable. oAn unfavorable variance means that the cost of crunch was more expensive than anticipated, wh ile a favorable variance indicates that the cost of wear was less expensive than planned. oNewly hired workers will likely get paid less which creates a favorable labor rate variance. oHigher skilled workers who are paid more can create an unfavorable labor rate variance.The Direct Labor Efficiency Variance was -$50,000 and favorable. oThis variance measures the productivity of labor time. oThe possible causes of an unfavorable efficiency variance include poorly trained workers, poor quality materials, faulty equipment, poor supervision, or insufficient demand for companys products. oA favorable labor efficiency variance indicates better productivity of direct labor direct labor during the period. Possible causes of the favorable labor efficiency variance include the hiring of more high skilled labor, development of the workforce, and the use of better quality raw materials. The easiest way for Competition Bikes to more accurately forecast direct labor cost is to maintain a seaso ned production force. Additionally, providing production staff with additional knowledge may decrease production times.Manufacturingoverhead-variable versatile manufacturing overhead was predicted cost $331,798. The flexible budget calculated this to be $323,574 at this activity level. Actual variable manufacturing overhead was $350,000, which is an unfavorable cost variance of $26,426 and which was likely due to greater than expected facilities and machinery maintenance. The variable manufacturing overhead price variance was $24,000 and unfavorable. oThe companys actual variable manufacturing overhead costs were more than the amount expected for the actual machine hours used. The variable manufacturing overhead efficiency variance was $2426 and also unfavorable. oThis number illustrates the difference between what was spent and what was expected to be spent in terms of the manufacturing cost per unit. It may be necessary for management to increase their estimations for facility an d machinery repair, maintenance.Variable selling expensesThe static budget expected variable selling expenses to be $157,424, whereas the flexible budget calculated to be $153,522 at the lower level of activity. The actual cost of variable selling expenses was equal to the flexible budgets calculation of $153,522. advert expensesAdvertising expenses were calculated to be $28,412 on the static budget. The flexible budget predicted this cost to be $27,708. The actual cost of advertizement expenses was $31,462, which is an unfavorable cost variance of $3754. This is most likely the result of an increase in fees for the production of advert materials. The advertising expense price variance was $5000 and unfavorable. The advertising expense efficiency variance is $-1264 and favorable. Advertising expenses can be tricky to curtail, but one way to keep these expenses down, and is close to the budgeted amount as possible is to require detailed weekly expense reports be completed. This met ric would allow management to more closely monitor expenses and hold purchasers responsible for their purchases.