Management Information System Uses At Unilever Information Technology Essay

management study scheme Uses At Unilever In makeation Technology try turn outThe world is considerably very small because of globalization. The virtual closeness of the countries has do the trade and commerce an international event. Global telephone circuites make every corporation more closely some(prenominal)(prenominal)what the world. The discussion in this report shall take in the strategic role and analyze the info requirements of an presidency operating in a competitive global environment, decision make at from each one of the managerial take aims, the critical relationship amid the rail line strategies, Information remains (IS) strategy and the Information Technology (IT) strategy in an organization and the latent ethical issues of development brasss. In this case, the situation surrounding Unilever will be taken into consideration. The following annotations and pro vistas discussed in this discussion argon braveed by claims on journals, books and Unilev er website.The modern engineering is in reality aiding those melodic phrasees where is victimization a steering Information body in the various aim of managerial approach. The chosen party is Unilever to describe in this report how Unilever is public assistanceting using Management Information System in various direct of the companionship.The discussion in this report shall involve the strategic role and analyze the schooling requirements of an organization operating in a competitive global environment, decision devising at each of the managerial levels, the critical relationship between the Business strategies, Information System (IS) strategy and the Information Technology (IT) strategy in an organization and the latent ethical issues of information transcriptions.Table of Contents decision maker Summary 2Table of Contents 3Background of the company 4Analyzing Mission didactics 4PESTEL Analysis of Unilever 4 semipolitical Factors 4Economical Factors 5Socio-Cultural F actors 5Technological Factors 5environmental Factors 5Legislative Factors 5SWOT Analysis of Unilever 5 capacity 6Weaknesses 6Opportunities 6Threats 7Recommended Information Systems 7strategic aim 8Management aim 9 friendship Level 99Operational Level 9 good issues relate in using Information System at Unilever 10 expiration 11References 12Background of the companyUnilever is a Dutch-British multinational company which acquired galore(postnominal) consumers product brands in foods, ice-creams, beverages, cleaning agents and personal care products. Unilever got deuce headquarter one in Rotterdam, Netherlands and other one in London, United Kingdom. The Unilever is a dual listed company which has same directors and runs effectively. The current non-executive chairman of Unilever is Michael Treschowand and Paul Polman is crowd Chief administrator. The main Competitors for Unilever are Proctor Gamble, Nestle, DANONE, Reckitt Benckiser, Kraft Foods, S.C Johnson and sons and Henkel. Analyzing Mission StatementThe mission statement of Unilever UK represents two dimensions of their company, one is how Unilever products attached to the people passing(a) life and the other part is what Unilever wants to do in the nearest future. perfunctory virtually the world, more than 150 million people in over 150 countries using Unilever products because people know they can tending themselves touch full(a) look devout and can get more out of life, a few examples, Flora wait ons keep hearts healthy, a instill of PG Tips refreshes, Magnum gives an indulging treat, Persil to clean familys clothes, Domestos keeps germs free, Sure helps unbeatable protection and hair weaken with Sunsilk helps looks great also gives confidence to take on life. The company is commit to provide a healthy lifestyle, variety, taste, quality products, enjoyment supporting more and more precious commodity. The company is also committed to the vitality of the environment and the communities. The Unilever doing business in a responsible way has a positive benefit also working in partnership with governments, international agencies (such as, UNICEF) and nongovernmental organizations (such as, WWF) to make a difference.PESTEL Analysis of UnileverPolitical FactorsUnilever operating their businesses in globalise environment around the world. Unilever now operates their business over 150 countries around the globe. The performance of Unilever is passing influenced by legislative and political conditions of individual serving countries. If consider the use legislations, the rules is different for every countries on that point need to be followed a rules for providing a mix job opportunity including flexible, lower paid locally base jobs, graduate(prenominal)er paid centrally located jobs etc. Also in that location has to be meet a shoot from vast population categories equal students, working parents and senior citizen, disabled people.Economical FactorsUnilever is conc ern near frugal factors because this is related to with demand, costs, prices and profits. in that respect is another roughly influential factors of economy is high unemployment which is directly related with the demand of many products and adversely affected on that may products. Those kinds of economic factors can not be controlled by the UnileverSocio-Cultural FactorsThe consumers demand the type of goods and services on the basis of consumers social condition, consequent position and beliefs. Now a day, the consumers are more aware of health related matters and the attitudes towards products are constantly changing.Technological FactorsTechnology is a macro-environmental variable which help the development of the Unilever products. The new technologies are beneficial for both companies and the guests customer rapture rises because products are readily available. Unilever uses modish technologies for example wireless devices, intelligent scale, intercommunicate frequenc y identification etc. The use of Electronic Point of sales event (EPoS), Electronic Fund Transfer systems (EFTPoS) and electronic scanners pull in greatly meliorate the efficiency of distribution and stocking activities etc. (Finch 2004)Environmental FactorsThere are some issues holy terrorening the producers and retailers have been environmental factors. In 2003, there was an addd coerce on many companies and managers to acknowledge their responsibilities to the society and act in a way which can help society (Lindgreen Hingley 2003). Unilever corporate social office has to be concerned in this way where any organization exceeds stripped obligations to stakeholders specified through the regulation. (Johnson Scholes 2003)Legislative FactorsThere is the law of land and policies have a direct impact on the performance of Unilever. There is an enforceable Code of Practices have to be followed to set up banning many of current practices, for example, the payments from supplier s and changing agreed prices . (Mintel Report, 2004) The conditionful competitors established brands creates a threat of intense price wars and a strong requirements for product differentiation. The governments policies for monopoly controls and reduction of buyers power can limit entry to this sector such controls on authorise requirements and limits on access to raw materials. (Mintel Report, 2004 Myers, 2004).SWOT Analysis of UnileverSuccessful businesses soma on their strengths, correct their weaknesses and protect against internal vulnerabilities and external threats. Strengths, Weaknesses, Opportunities and Threats (SWOT) analysis helps businesses to guess overall business environment and exploit new opportunities more fleet than any other competitors.StrengthThe market Share is increase day by day because of playing a great profitable share the world economy.High reputations for quality products are a key strength.Unilever got sensitive product safety in health, beauty and foods.Unilever is a global business which do business more than 150 countries around the world.There is a high performance of distribution where the suppliers are located around the UK. war-ridden pricing is also a key strength in Unilever.Unilever uses latest technology which helps the company to introduce consumers good products.Unilever got experienced and qualified look into and development team for product development.WeaknessesBrand image some condemnation affect the common customer.High pricing for various products causes low earning customer to buy another companys less price products.Customer Relationship Management must be a qualified team as there have no retail shop company business continuously depends on sole distributors.Lack of market enquiry in Unilever reduces add sales figure in a financial year.They do not have retail and online shop, it some time causes high pricing of products in the distributors retail shop.Depends on the distributors where some time does not take comely initiative to increase the sales.OpportunitiesIncreasing market share comparable to the competitors is really a good opportunity which can help company to increase the growth rate.Unilever can open retail shop which will help to approach direct consumer.Increasing brand value by providing good quality of products.Unilever can acquire more companys brands and services which can be a key step to increase the value in the market. great promotion of some products can get more customers to use their products.Threats altogether successful businesses attract competition so the competitors would be a threat. internationalist competitors may also intrude as Unilever expands.Every products can not be marketed every countries because of different race of people around the world. graphic disaster could damage many theatre of the business, for example, earthquake in Haiti and Chile. deferral causes loss of jobs where people less use of branded products, for example youthf ul recession in USA, UK and Europe caused a vast impact in world economy.Recommended Information SystemsThe following cross-functional system concepts and how they can provide satisfying business value to Unilever will be discussed in this documentThe usable level is for taking day to day decision. Transaction Processing System can help to take operation level decision similar supermarket, Biometric device etc.The knowledge level of decision is takes for research, design and procurement. Knowledge Work System can help to take knowledge level decision.The tactical or managerial control level decision takes for 1 to 3 years, it is for resource allocation. Management Information System or stopping point Support System can help to take the managerial level decision.The strategic level decision takes for 3 to 10 years, it is for long term. Executive Information System can help to take the strategic level decision.Figure 1Strategic LevelComplex Mathematical example Unilever can use a Complex Mathematical Model for supervise operations, costs, revenues, market shares, share prices etc. Unilever is categorized as fast base consumer goods, debauched acquisition, processing of market information. The information of market is usually see from research companies, historical data and individual analysis.Enterprise Data warehouse and Business Intelligence Solution In order to gain a clear view of business performance across Unilevers companies in around the world.Unilever Information Program When transformation is taking place in the organisation, information systems are inevitably involved. Currently Unilever is reshaping operational responsibilities for greater clarity between what is better done by the local company, at regional level or global organisations. The Unilever Information Program (UIP) is to develop an infrastructure to support the Path to Growth strategy, with the key priority of finding a quick data integration solution to allow user access to any number of data sources for in-depth analysis.Management LevelSupply Management Information System Unilever can integrated a furnish management information system which will helps local, regional and global supply managers make capture sourcing of decisions, allowing them to collate and analyze informations more quickly and easily. The system enables managers to negotiate with suppliers in a transparent and efficient way where benefiting both parties.Knowledge LevelProcurement System The procurement is inevit talent for future supply range of mountains optimisation the supply market, particularly in Europe is still paroxysm from under-development. The Procurement System can help total supply set up operation rather than just transactional activity. The Procurement System provides a accelerator pedal for positive improvement in supply management profiles.Supply-Chain Management Systems The using of a variety information system and several other supply chain management technologi es, Unilever can enhance the usability of the supply chain.Research education System Used for formula developmentOperational LevelSpecifications System Specification System will help in packaging, formula, raw material, sunk products and process specification.Manufacturing mean System Manufacturing intend System can help in production orders, purchase orders, standard costs, inventory, financial transactions, and production reporting.Planning System Planning system can help in charter Planning (DP), Demand Requirement Planning (DRP), Constrained Product Planning (CPP), Finite Scheduling.Order and Cash System Order and Cash system can help in order entry management, terms of sale, deduction tracking, stock allocation and invoicing.Finished Goods Management System Finished good management system can be used for shipping, warehouse, transportation, production and traceability.Ethical issues related in using Information System at UnileverA new technology introduces some new ethic al dilemmas. Computer technology is used for gathering, storing, manipulating data and spread the processed data which is information. Information system uses local and global networks, databases, programs for processing information. Information is a key to prosperity and it is a source of power also. This is very important to think about ethical considerations, how information will be used in an information system because there is social and political issues involved. There are tough social problems subsist today because government and business organisations have failed to stay on the highest ethics standard in Management Information System use. These problems exist in such forms as invasion of privacy and software piracy. The most widely publicized classification of human practiceds in the computer area is Richard O. Masons PAPA. The letters in PAPA stand for Privacy, Accuracy, Property and memory accessibility. (McLeod and Schell, 2001)Privacy The right of privacy is threat ened by two forces. One is increasing ability is of the computer to be used for surveillance and other one is the increasing value of information in decision making. Decision maker sometime(prenominal) invade someones privacy to get the information. Unilever need to do market research in need to know what type of products customers really need or what they use. There is a ethical issue concerned because of Data protective covering Act, UK 1998.Accuracy The Management Information System is given credit for making possible a level of accuracy and which is not unachievable in manual system. Most of the time errors cost much greater.Property There is some intellectual property like computer programs. The software or the systems Unilever using are they copyrighted, agreed to use from the vendors.Access There are some information is available to the general public in the form of printed documents or microform of images stored in libraries which includes news stories, results of scientifi c experiments, government statistics and so on. Access right is required to access some other databases to get information. A right to access is a Modern-day ethical issue.Conclusion finally it can be said that Unilever can make their market position stronger than before by using different information system at different level. But Unilever must have enough consideration in various sectors to use Management Information System.

Not For Profit Organizations Prepare Financial Statement Accounting Essay

Not For cyberspace Organizations Prep atomic number 18 fiscal literary argument count onancy EssayContributions atomic number 18 the immemorial taxation to a Not-for-profit transcription. Be commence of the memoryamental explanation of NFPO is antithetic with profit-oriented companies, NFPO has its own news topic system for recognizing component parts. There atomic number 18 both order actings of recording parcels be cut back computer storage method and niche method. The objective of paper is to bring out which method should be used. The confine line method recognizes restrict theatrical roles as tax when they atomic number 18 received. The break method recognizes cut back contributions until related sp finishings are incurred in future period. The paper will expound an example to compare the contrariety between the deuce methods, analyze the personal effects on fiscal averments and advantages and disadvantages of individuall(a)y method. The timing treatment circumscribe donation is primary difference among twain methods. The advantages of recess method is reduces affray from timing mismatch between when expenses are incurred and when receiptss are recognized. The matching suspensors quash misstating cost for a period. It better measure out the echt performance of validation. And delay method can help the giving medication to develop an accounting plan extends beyond the authentic period which more(prenominal)(prenominal) rational use the contributions. But under the deferral method, it is not understandably sets schooling regarding how the organization manages the dependant contributions. And deferral of external dependent contributions to a liability may be confusing to the basal users. The confine descent method will give a different result than deferral method. dependent monetary memory board method is more clearly to present the information regarding cut back contributions how to use. Ano ther advantage is the restricted silver method accession comparability between current year and previous years in one organization. This is seen as both advantage and disadvantage in the analogous(p) time. Because of an organization chooses which restricted breeds to report, it lack comparability between with both organizations. Choosing an appropriate accounting method is crucial for not-for-profit. It can attract more donations to remain firm organization activities. Organizations should seek the help of professionals to back up it in implementing its accounts.2.0 creative occupationContributions are the primary revenue to a Not-for-Profit Organization (NFPO). Because the NFPO has characteristics which difference with the for-Profit Organization, its accounting method of recording contributions has own standards in Part third of CICA Handbook-Accounting section. NFPO is inevitable to use the restricted fund method or the deferral method of recording contributions. Th e purpose of this report is to identify which accounting method should be used to record contributions when Not-for-Profit organization prepares the pecuniary statements. The report will illustrate an example to compare the different between the two methods, analyze the effects on fiscal statements and advantages and disadvantages of distributively method. This report is significance because adoption of different accounting method will affect result of financial statement presented. fiscal statements are important communication information about NFPO to members, contributors and creditors. Financial statements satisfy their and others evokeed penurys, uniform the financial condition of organizations and how the management has execute its stewardship responsibility to those that last domiciliated resources to the organizations, especially important as resources are contributed for particularised purposes and management is accountable for the appropriate utilization of such resources. The study is special(a) to Not-for-Profit Organization.The potentially benefit from this report is for all Not-for-Profit organizations. CICA states that m some(prenominal) not-for-profits are battlefield to reportage requirements such as the production of audited statements or mandatory reporting to funders. (Improved Annual Reporting by Not-for-Profit Organizations.p4) Thus, effective financial report help build an organizations reputation. They can make a support, and can be a key means of r individually(prenominal)ing new partners and volunteers.3.0 BackgroundAlthough the not-for-profit organization applies a relegate coiffe of accounting standards in Part III of the CICA Handbook, the Accounting Standards Board (AcSB) emphasizes that the accounting standards for not-for-profit are not a stand-alone set of standard, there should be no differences in accounting between profit-oriented enterprises and non-for-profit organizations when the good deal and transaction are the some. (CICA. Handbook) In 2008, the AcSB invited not-for-profit organizations to comment on a proposition that would see them use the comparable system of financial reporting that publically traded corporations would soon be using. Some respondents opposed change the rules goerning the stylus they report their financial information. When you try to put charitable organizations in the equivalent realm as publicly traded organizations it becomes a challenge because the users of the financial statements pay off very different needs than a shareholder would have. verbalize Michael Herrea, meantime treasurer for the Anglican Church of Canada. If the church was required to use IFRS, Mr. Herrera said it would greatly increase the get of financial reporting required the surplus information generated would be of no benefit to end users. According to comments received, the AcSB choose a free choice of the accounting standards for not-for-profit organizations in Part III or IFRSs in Part I of the Handbook. Let us bear that non-for-profit organizations apply Part III of Handbook, which requires recording contributions should adopt restricted fund method or deferral method.4.0 DefinitionNot-for-profit organizations have three types of contributions to report unrestricted contributions, restricted contributions and giving contributions. Following I will compass that how three types of contributions are accounted for under the restricted fund method and the deferral method.4.1 deferral Methodnether the deferred method, unrestricted contributions are automatically save as revenue when they are received. Restricted contributions are recorded as revenue until the related expense as been incurred in the future. giving contributions are recognized as direct increases in pay additions, which are shown in the statement of changes in net assets. Especially, restricted contributions for the purchase of depreciable chief city assets are deferred the reven ue is realized as the asset is being amortized. Non-depreciable capital assets, ilk land, are recognized as increase in net assets.4.2 Restricted fund MethodThe restricted fund method requires the entity must have a popular fund and at least one restricted fund. The Unrestricted contributions and investment funds income are recorded as revenue in general fund. Restricted contributions are recognized as revenue if a restricted fund has been established for that purpose. If no related fund has been established, restricted contributions are treated the equal way under the deferred method in general fund.5.0 Comparison on Deferral Method and Restricted fund MethodThe primary difference among two methods is timing treatment restricted contributions. This affects the amount of liabilities and revenues describe. There is an example details a NFPO using deferral method and restricted fund method of recording contributions separately blow.The rudiment Company is a not-for-profit traini ng organization, funded through an agreement with the Province of AB. alphabet purpose is to provide accounting training program to all accountants in Alberta. rudiment received $100,000 from the Province to establish the Princess Royal encyclopaedism endowment. This amount was invested in debt securities, which generated the $50,000 of investment income. The investment income is restricted for use to provide annual scholarships. $900,000 received from a wealthy and grateful benefactor on Jan 1, 2012 the scratch line of its fiscal year. He requested that the specie was to be used for buy and maintaining a property to house the administrative offices and operating facility. At the July 1, the by-line item were purchased in cash Land $400,000 operating facility $300,000, it estimated tone of 20 years. At the November 21, a donor contributes $10,000, without restriction for the operation of first rudiment. $ 25,000 of investment income gainful out for Scholarship. In additio n, ABC spent $16,000 for the year on maintenance costs for the operating facility.DonationsDeferral MethodRestricted Fund MethodPresentationOne fundone general fund one capital fund one endowment fundScholarshipAs net assetrecognised as revenue in endowment fundFacilityIncluded in deferred contribution Recognized as revenue until facility expense incurredRecognized as revenue in capital fundAmortizationStart to amortize deferred contributionIncluded in capital fund stake earned on endowmentIncluded in deferred contributionRecognized as revenue until scholarships paid outRecognized as revenue in endowment fundLandAs net assetAs asset in capital fund6.0 What are the effects on Financial Statements?Primarily the nonprofit organization must produce three important annual financial statements the statement of financial position, the statement of operation, and the statement of cash flow. Kelly Bourgeois conclude that each component of a nonprofit organizations existence, like organizatio ns programs or projects, is dependent on the organizations financial feasibility. Financial feasibly is accounted for through originally those three financial statements. One of the principle differences in nonprofit financial statements compared to for-profit entities is the objective of a nonprofit is to realize its socially desirable goals and objectives for the community of interests it serves, rather than to realize a net profit (2003. P16). According to compend supra, financial statements are showed blow.6.1 Deferral MethodABCThe Statement of functionFor the year ended December 31, 2012RevenueContributions 58,500ExpenseMaintenance expense 16,000Amortization 7,500Scholarship 25,00048,500Excess revenues over expenses 10,000ABCStatement of Changes in Net AssetsFor the year ended December 31, 2012Unrestricted Investment in Restricted for TotalFunds nifty Assets EndowmentNet assets at theBeginning of the year -Add Excess revenuesOver expenses 10,000 10,000Investment inLand 4 00,000 400,000Endowment 100,000 100,000Net assets at end of year 10,000 400,000 100,000 510,000ABCStatement of Financial PositionFor the year ended December 31, 2012Assets exchange and investment 319,000Capital assetsLand 400,000Operating facility 300,000Accumulated amortisation (7,500) 692,5001011,500LiabilitiesDeferred contributions 501,500Net assetsInvested in capital assets 400,000Restricted for endowment 100,000Unrestricted net assets 10,000 510,0001011,5006.2 Restricted Fund MethodIf the ABC adopts the restricted fund method of recording contributions, the different format and results of financial statements will be presented than the deferral method.ABCStatement of OperationFor the year ended of December 31, 2012 frequent Capital Endowment TotalFund Fund FundRevenuesContributions 10,000 900,000 100,000 1010,000Interest income 50,000 50,000ExpensesMaintenance 16,000 16,000Amortization 7,500 7,500Scholarship 25,000 25,000Excess of revenuesOver expenses 10,000 876,500 125,000 1011,500ABCStatement of PositionFor the year ended of December 31, 2012General Capital Endowment TotalFund Fund FundAssetsCash and investment 10,000 184,000 125,000 319,000Capital assetsLand 400,000 400,000Operating facility 300,000 300,000Accumulated amortization (7,500) (7,500)10,000 876,500 125,000 1,011,500LiabilitiesDeferred contributions Fund balancesInvested in capital assets 692,500 692,500Externally restricted 184,000 184,000Endowment 125,000 125,000Unrestricted 10,000 10,00010,000 876,500 125,000 1,011,500(Fund balance=Asset-Liability)Under the deferral method, interest is recognized as an increase in the contribution revenue on the statement of operation as scholarship paid out. The operating facility is capitalized and amortization is recorded as expense. The amount of the restricted contribution recognized as revenue for the year is equal to the tally expenses incurred. The revenue over expense $10,000 which is unrestricted contribution received. The amount of the co ntribution not used at the end of the year is recorded as an increase in the liabilities deferred contributions on the statement of position. The deferred contributions decrease when the related revenues are recognized. Land and endowment are recorded as increase in net asset. Under the restricted fund method, the contributions are classified to general fund, capital fund and endowment fund. Each fund has a self-balancing separately. The Contributions and interest earned are immediately recognized as revenues in the equivalent fund. Any expenditure related to that fund is deducted from the balance. In this case, using the restricted fund method of recording contributions is better than using the deferral method. Because the restricted fund method is more clearly shows the ABC how to spend the restricted contributions. The restricted fund method makes ABC easy to report activity to its members, donators, and also to any government entity that is charged with the responsibility of ov erseeing its operation.7.0 Advantages and DisadvantagesBefore identify which accounting method should be used of recording contributions for nonprofit, it is necessary to know the advantages and disadvantages of the restricted fund method and the deferral method. In terms of the ABC example this means that two methods would give different results of financial statements.7.1 Deferral MethodUnder the deferral method, the recorded deferred contributions are transferred to the income statement as revenue when corresponding expenses been incurred. The contribution revenue is matched to the related expenses in the same accounting period.7.1.1 AdvantagesFor an accounting perspective, using the deferral method means the contribution revenues expected during a specific accounting period are forthwith matched to the anticipated expenses during this period. This helps the organization to develop an accounting plan extends beyond the current period which more rational use the contributions. Se condly, the deferral method reduces noise from timing mismatch between when expenses are incurred and when revenues are recognized. The matching helps exclude misstating cost for a period. The mention above, the objective of nonprofit financial statements is assessing whether the organization is achieving its objectives at the lowest possible cost. The deferral method can avoid misstating, for instance, avoid result in understated cost. Thus, it better guess the actual performance of organization.7.1.2 DisadvantagesAlong with the benefits of the deferral method, there are several disadvantages need to be aware of. apply the deferral method the results of the unrestricted and restricted contributions are combined, and organization-wide totals are presented in the each of the financial statement. The restricted contributions await unfulfilled are accumulated as deferred contribution. The organizations excess of revenue over expenses for the period represents the increase in resour ces that are not restricted to cover specific expenses of a future period (Cynthia L. Orr. 1996. P4). Thus, it is not clearly presents information regarding how the organization manages the restricted contributions. Another disadvantage is the restrictions are deferred and not reported until used. Deferral of external restricted contributions to a liability may be confusing to the basic users.7.2 Restricted Fund MethodAs mentioned above that the fund accounting must be set up if a nonprofit adopts the restricted fund method. The organization would choose which restricted funds to report, and all similar contributions would be treated in the same manner.7.2.1AdvantagesUsing fund accounting system to record contributions can help to batten down that organizations use their resources in accordance with the stipulations donors granting agencies and governing boards impose. Fund accounting segregates the account balances related to its purpose and keeps these funds from mingling with th e other accounts of the organization. This ensures that the assets assigned to each fund remain available for the purpose of that fund. And the restricted fund method keeps the organization accountable to the donors who support the organization. Each donor wants to see the nonprofit serve the individuals who need its assistance. When the nonprofit organization issues its financial statements at the end of the year, the contributors can review the performance of each fund. The financial statements identify the money received for each fund and how the organization distributes those funds (Kathy Adams Mclntosh). Thus, the restricted fund method is more clearly to present the information of restrictions. Secondly, choosing the restricted funds to report and treating similar contributions in same manner consistently that is increase comparability between current year and previous years in one organization. This is seen as both advantage and disadvantage in the same time.7.2.2Disadvantage sBecause of an organization chooses which restricted funds to report, it lack comparability between with two organizations. Because of this choice, two organizations following the restricted fund method may each report similar kinds of restricted contributions differently. For example, one organization may present contributions restricted for purchasing equipment in a separate restricted capital fund. Another organization may not report a separate capital fund. It results in lacking comparability on similar contributions of two organizations.8.0 RecommendationWhich accounting method is best? This is a matter of what the entity wants to give in the financial statements. The best system is a system that gives the members of an organization control over its financial wellness and portrays this health through their records.(Kelly Bourgeo. June, 2003. p16). So the executive director and board of nonprofit should assess the financial health thought that, the financial statements should b e easily comprehensible so that any person taking the time to read them will understand the financial picture they should be concise and they should clearly show the relationship among the each transaction without confusing detail involving transfers (Kelly Bourgeo. P17).First, I recommend that using fund accounting. Because the fund accounting approach is more clearly presents information regarding how the restrictions are distribution and spent. And it can be effective, especially when accounting reports must be sent to more than one government agency. For example, if a charity receives an endowment for the childcare program, a contribution restricted to support homeless nurse and a grant for providing meals to stray pets, each of these programs is to fall into the jurisdiction of a different government agency. So by creating funds for each program, it is provide each monitoring agency with an accounting of what has been done with the donations received to support each program (M alcolm Tatum. 2012).The organizations stipulate an appropriate accounting method should determine who the uses of the financial statements will be and what their needs. For a nonprofit, it receives recurring restricted contributions, so donors will be one of the major users. In my opinion, the restricted fund method is better than deferral method. Because the restricted fund method provides donors with entirely but robust information on how their contributions are be used. It allow users clearly to understand the financial pictures. And it reflects a more accurate assemblage basis of revenue comprehension for the funds presented than the deferral method. The deferral method may be confusing to users because of recording restricted contributions as a liability. Each method has advantages and disadvantages separately for its use. So organizations should seek the help of professionals to assist it in implementing its accounts.9.0 ConclusionThe not-for-profit organization is requir ed to choose either the restricted fund method or the deferral method of recording contributions when it prepares financial statements. According to analysis above, the timing restriction treatment is the primary cause for some of the more significant reporting and recognition differences. Using the restricted fund method, the restricted contributions are recognized as revenue when they are received. It more clearly presents the information of restrictions for the funds presented. The deferral method recognizes contributions until they are spent. The matching principle helps avoid misstating cost for a period. It better evaluate the actual performance of organization. But it may be confusing to basic users because of deferred restricted contributions as a liability. Each method has its advantages and disadvantages. The choice depends on the financial reporting objective and on the motivations of organizations manager. The accounting method, once selected, all received contributions must been applied that method consistently. The accounting policy seems be changed if the organization changes its method. There is not required to, I recommend that nonprofit uses fund-based structure. If no such fund has been established, restricted contributions are treated the same way as under the deferred contribution method. Choosing an appropriate revenue recognition policy is important. The organizations should seek the help of professionals to assist it in implementing its accounts.

Responsibilities Of Man In The Family

Responsibilities Of Man In The FamilyFamily is an assembly of people who thrust marital sex act and blood related individuals, accompaniment under the same roof. A convention of macrocosmy families spirit together is considered a society. In other(a) words, family is a cell of a modern society. Each and every(prenominal) individual has the responsibleness of arrive ating up the family in order to create a glad family. In the current world, the spell plays a very special utilization which attains non notwithstanding his current family more(prenominal)over also later generations.thither is a saying in Vietnamese Men be the ones who build the rest home, while women be the one who create the home, we atomic number 50 wait on that the slice is always the strong one, who does the heaviest work for his family, but it does not mean that the humanss voice is just to validate the family in financing, building the house, providing settlement past living solely the rest of the familys duties to the woman to do each(prenominal) the household chores much(prenominal) as raising sisterren or house caring, the man and the woman resume a crap to shargon with each other about every aspect of living intent and familys side. Being a man of the family is not a unsophisticated thing, he has to show either of his strengths to build up his family which visitms to be a difficult work for all men in the world.Marriage is a combination of the man and the woman, according to Mignon McLaughlin, a advantageful marriage requires falling in love many multiplication, always with the same person. To change by reversal the man of the family, firstly, he has to be a high-priced economize. A good husband is the man who understands his wifes rent and wants. Any woman wants her husband to be a successful man and always pull up stakesing to sh atomic number 18 with her all problems in life, like Zig Ziglar (also known as Hilary Hinton Ziglar) said before umteen marriages would be better if the husband and the wife clearly understood that they be on the same side.For the Christians, when a man and a woman are getting married, they always promise to love each other constantly and be side by side through sickness, poverty, even the hardest clippings of life, richness or healthy in the church. So, we open fire easily see that love is the first requirement of being a husband. The husband needs to give his wife the love and regards her like a woman and a person, not a maid for free in the house. Intense love, compassion, altruism, taste of the husband is the thing woman wants the most. A man who has a impregnable heart, always opens his mind to listen to his wife is an ideal husband. Listening and judgment is always the important thing to do for his wife be consume Shared joy is a double joy, luckd ruefulness is half a sorrow said by Swedish Proverb. Woman loves by eyes and ears, indeed she leave alone be very laughing(pre nominal) when she gets a good congratulate from the husband. When the wife feels happy, she will do everything to make her family become happier and happier, fully fill up with love.Dividing the responsibilities in a family is different, depend on the culture. For instance, it is common for a Nipponese household that the husband is the one who goes to work, giving financial support for the satisfying family, while the wife usually retreats from her previous work, willingly take direction of all the house chores and raising children. Rarely, the husband will do more or less part of the chores when he feels like to, or under pressure from other parties (his spouse, children, etc.). In this situation, the man of the family becomes the main financial provider. In the modern life, other hard works, such as fixing or maintaining the houses equipments can be done by paying to a third party service, therefore making money becomes the most important assignment that the man has to tri m on.Aside from that, the man in the house moldiness also have well personality, good insight and knowledgeable. Moreover, contributing to the emotional, spiritual, physical and cordial welfare of his family are all necessary. In order to do this, he must recognise that there are other elements other than money are needed to be provided. The man mainly takes this part in familys duties.When the need of love and financial are fulfilled, the woman will need a strong man to protect her family. That is an important duty of the husband. Not only protecting the family, the man should also be the first one to realize all the problems. That does not mean that the husband is the only one who has to do all the problem-solving part, but that he should do it instead of waiting for his fellow to ask for help or push him up. A component-model husband is not the one who knows everything or does everything, but the one who has the ability to balance every duty, giving it the most suitable prior ity.Nowadays, there are many women consume to be single mothers. They are confident that even when lacking the support of the men, they can still be able to live well, raising the children to become good people without the need of their childrens father. However, that will not give the children all the apprehension they need, as a proverb in Vietnamese the child without his/her father is similar to the house without its roof.On the other hand, the mother cannot school her child all the skills that the childs father can do. No matter how masculine the woman is, there are always tasks that only men can do. Become a mother is a proof of how the feminine she is already. How can she raise her son to become a real man, without the affection of all the feminine she has? And how can she give her precious daughter a good imagine of the daughters future partner? They will just simply take all the trait of their only parent, thus hardening all the tasks on the mother, will may not relevan t at early age, but become more clearly as they grow up.Furthermore, children are always longed more love and care, and will easily get jealous if they see that they are not getting as much attention as other kids. Whenever they see other childrens fathers sending them to school, or playing entertainment together, immediately there will be countless questions arise in the lonely child mind Do I have a father? Who is my father? Why had he never appeared in my life? As the consequence, all that questions will be turned to the mother, which will for sure be in an uncomfortable situation when being asked like that. At that time, is there any explanation that understand able to the children without hurting them, or will other lies be given that put the children in deeper astonishment?A life without a man in the family will cause many difficulties to the woman. For now she will have to do all the house works, while taking care of the kids and keeping the familys financial situation at an acceptable rate. How does she suppose to do all that jobs at the same time? If the woman is in a rich family, or she already has a well paying job, then the tasks can be less pressuring. However, those are only rare exceptions. On the contradict, many single mothers having trouble equilibrate the duties all at once. Hence, she will need a man to share all the weight on her shoulder, in order to keep the family happy and affluent at all time. Taking care of the children must not come from the though that is it the duty as the parents, but from the immeasurable and imperious love to their blood related children.Educating the kids is not an individual task. It must be done by both the parents, taken will well care and be treasured. Children are especially sensitive, and always eager to learn unseasoned things from the world. Every little thing from the outer environment will affect their perspective, which decides the childrens behaviour when they grow up. They will just simply m imic all what they think that are interesting. The worst thing is, the actions that the children try to mimic may not be all right. Supposedly there may be bad behaviours such as bullying or pick pocketing. As time goes by, they will consider that those actions are the righteous, without regarding its true meaning. Therefore, as the nearby source of affection the children, parents always have to act as role model, not only while teaching their kid, but in customary actions. Similar to growing a tree, if well tended had not been taken since it was a seed, the tree might not give out its expected luxurious fruit.For example, considering a family of the sporty type, in which there are many sports activities are done by both the father and the son. The male child will curtly get the habit of doing sport, and keep practicing them when he grows up. Soon enough, that man will spread his hobby to the next generation, when he starts having family on his own. In the family of the leanin g type, where parents always shout at each other for every trivial, the children will pick up that pattern, and become ill-mannered in no time. That unit of ammunition will continue for ever, until there are changes in the new family.However, that does not mean that any successful man will also success in being a father. Sometime, the mans mind sways away with his busy career, thus forgetting his duty as a father, neglecting his accountability of teaching the kids. Only when he is at the top of the career ladder, and his children have already on the exclusively improper track, he will realise his own carelessness. Therefore, it is necessary for the man to balance between the family and the job.For a miss, the father is usually taken as the model for her boy friend or future life partner. If the blood between father and daughter is close and they often have conservations together, the girl will be more confident in choosing boyfriend, better collar of the opposite gender, thus avoid misunderstandings and unnecessary worries. As a female, when the girl gets dressed, she wants to be the centre of the attentions, so if the father can understand and urge on her dresses, it will affect to her way of dressing and living and then leading to a familiar life suitable to her family and society.A boy always has his secret which is not easy to say out and he is easy to be influent by his friends bad habits, if he has a good guider who encourage his mind and knowledge, he will be prevented from the wrong way in his life. And the boy is deeply getting his father characters effect. If a boy grow up without a father, he cannot get along well with all the boys problems, mother cannot share all the secrets with her son. Boys are more difficult, they often act like his father does.In conclusion, the man in the family plays a very important role in the family. He has to act the duty of not only the husband, the father but also the mental leader. As a husband, he has to un derstands and sympathises with his wife, his soul-mate. As a father, he has the responsibility to teach his son and daughter the skills needed to become good people. As a mental leader, he has to remain calm and strong in any situations. It is not easy to perform all those tasks perfectly simultaneously, but with a strong heart and a clear determination, nothing is impossible.BIBLIOGRAPHIESCohen D., 2001, The fathers track record being a good dad in the 21st century, Wileys, ISBN 0470841338Dubowitz H., MD, MS Black M.M., PhD Kerr M.A., MS 2000 Father and Child Neglect Arch Pediatr Adolesc Med. 2000 pp.154135-141Garfield C. F., Issaco A., Fathers and the Well-Child Visit, pedology Vol. 117 No. 4 April 2006, pp. e637-e645Garner P., Clough P., 2008, Fathers and sons in and about education, Stoke-on-Trent Trentham Books Ltd., ISBN 9781858563701Gilbert L. A., Rachlin V., 1987, noetic health and psychological functioning of dual-career families, The Counseling Psychologist 15 (1987), pp. 7-49.Katiereich, 7-7-2009, Support the man in your life Online resource, reference link http//missionalwife.wordpress.com/2009/07/07/support-the-man-in-your-life/, last accessed 16-04-2010McGrail A., 1996, Becoming a family (National Childbirth Trust Guide), Stationery Office Books, ISBN 0117019348Michael D., 1999, The name assigned to the enrolment by the author. This field may also contain sub-titles, series names, and spread over numbers.Parenting and Child Development in Nontraditional Families, Publisher name and radio link information, as provided by the publisher updated only if notified by the publisher.Lawrence Erlbaum Associates, ISBN 0-8058-2748-X

Training Needs Analysis (TNA) Cycle

preparation ineluctably epitome (TNA) cycles/second learn ingest summary (TNA) is the first stage in the general cooking cycle and is withal a handle the prep and military personnel capital professionals under event to aim any gaps in employee fellowship. The systemic formulation cycle comprises of the following(a) stages raising design, breeding delivery, and evaluation). The elementary of a basic structure for a modern effective and soci every(prenominal)y responsible cookery and information polity is the assessment of the gaps that exist amid what the employee actually has and what they pick up in terms of clevernesss, knowledge and attitudes in term of process. However, the nature and endeavor of a TNA screw have different meaning and perspectives depending upon the discordant populate and organizations in the process, resulting in misunderstanding well-nigh expectations and what ignore be achieved. boy dell (1976) one of the earliest writers about TNA, proposed a systematic get to reproduction contains that had its origins in analyzing requirement through a method acting establish on organizational objectives. It is important that a learning policy must post the basic system and management guide for the pack who ar involved with the process of designing and growing reading manuals indoors the organization-for example whether manuals must contain the readiness policy whether manuals be course-specific or job-specific or departmental specific who is responsible for designing and whether the media s cookingats of manuals argon printed, online, etc Boydell (1976, P.4) verbalize that A training fill exits when the application of systematic training get out serve to overcome a particular weakness. He also argued that, The recognition of training need must in that locationfore be re resolved to begin with training itself crapper be usefully undertaken.A TNA is an effective guidance to lay any gap between th e clevernesss a business need and those that employees have. It involves gathering information to locate areas where employees could ameliorate the surgical process, Employee surveys, management observations, customer comment, cabaret meeting and inspection skunk be utilized to collect this information, A TNA can assist in clarifying the objectives in training mental faculty and this is invaluable for ensuring that money is spent on training that lead get up that achievement of the business objectives.Bartram and Gibson (1994) stated that, Analyzing training take provides a tenseness and direction for investment on organization has to make in its tribe.Similarly, Bee and Bee (2003) assert that business to close any slaying gap.To birth out a TNA, you need toAnalyze your business goals and skills to meet these goals.Determine whether you are ever-changing your products or business processes and what information or training employees will need to be effective in their j ob.Evaluate who you want to train and how surmount to r apiece themEstablish how module will best accept and meld training and their preferred learning methodEvaluate the training in interject and decide what your company can and cannot provide in the focussing of in house training funding and time.Assess which consultants or training provides can fill these gaps.Take a decision on which face of training fits your necessitate best.Two political considerations influence TNAs were noted by Read (1994) They are establishing who has ownership of the TNA will imply whether the finding are ignored or implemented and the person who actually pas for it will indicate the real client, who is normally senior management. However, this systematic approach to TNA inclines to concentrate approximatelyly on organizational perspectives. Reid and Barrington (1999) recognized these perspectives, besides asserted that these take can occasionally conflict, e.g. long-term development for an various(prenominal) and lack of promotion chances whitethorn be at variance with each other.It is important to assess kills gaps at all leers of the business. Learning and development are on-going and pro-active (Sloman, 2003). They should not have to cargo hold for business of necessity and training objectives to be set before embarking on a program. Thus, psyches need to be more than responsible for their own learning, instead than waiting for the organization to guide them. Seeking employee input can be particularly revealing as they are ore likely to experience the day-after-day problems that arises when in that respect is a skills gap. This makes them well placed to identify the skills and training they need in order to improve surgical process.The Meaning of TNA for Different GroupsPotential conflicts between the organization managers and recipients about the ownership and purpose of TNA are unhelpful and counter-productive. seek was conducted among tercet separate groups to examine their understanding of TNA and identify similarities and differences, in order to help in resolving some of the misunderstandings.Passenger transport managers who had been lately queried about training needs cooking managers from other organizations and responsibility from TNA, and procreation consultants who work independently and who predominantly design and deliver training based prior TNA investigations.Data collection involved the distribution of the different questionnaires about the purpose and process of conducting TNA to the three groups above. Most of the questions were similar across the groups with excess ones being directed to specific groups depending upon their background. Following u are individual interviews involving each of the groups.The facts were then studied using grounded theory (a method which involves developing a theory derived from the themes emerging from the data). It can be gathered form the table that there are both commonalities an d some noticeable differences expressed that business needs were a dominant focus for all groups and that this should be constantly considered throughout the systematic training cycle.Conclusions and RecommendationsThe compendium revealed a tally of findings to which recommendations have been madeBusiness needs emerged as the main focus of training needs analysis. These business need should be clearly communicated.From an individual perspective, the person whitethorn wish to learn different knowledge, skills, and attitudes atc, than those prescribed by the organization. It may be advisable to consider both sets of needs.The various people involved with the TNA process should be aware of their part in the totally process. This should involve clear communication about its purpose, the process and decisions about training will be made.Personnel involving with TNA should be aware of the expectations arising from those who are on the receiving end of the investigation. Often, genuine concerns were raised which were ignored because there are more important priorities, but if so, this should be communicated sensitively.A clear and transparent process will enhance trust in the process and the organization. It will also encourage those in human re character reference and other management positions to relieve oneself a more democratic process.Defining cultureAccording to Nadler (1984) readying is the organizational activity which aims to improve an employees performance. knowledge consists of activities knowing to prepare employees for futurity jobs.Development is those learning activities designed to help the individual employee grow but which are not confined to a particular job.Nearly all companies provide training for their employees but there is a great translation in the amount of educational and developmental activities organise by firms. Training maybe defined as the attempt by an organization to diversify employees through the learning process so tha t they are able to accomplish their jobs as efficiently as possible. Training computer programs must be designed to maximize learning. Training may or may not be conducted in a classroom. Learning can take place in a variety of situation, none of which requires a classroom.The Benefits of TrainingIn general, the benefits of training outweigh its costs, even when those positive outcome cannot be labeld in monetary terms. Robert Steinbach (2004) says, Inadequate training leads to piteous performance, angry customers and high turnover just the kind of problems that keep supervisors too busy to focus or training. conversation about a vicious circleThe advantages of effective training embroilTraining increases workers productivityTraining increases workers job satisfactionTraining keeps workers skills and knowledge up-to-dateTraining helps to motivate workersTraining helps to increase worker productivity by improving their ability to do their menstruum job. Learning organizatio ns take proactive stairs to retain employees knowledge within the organization. Training is a major(ip) financial investment for the employer and reasonable returns are expected. A systemic approach to training is the best way to ensure effective training. The footsteps to be followed in organizing a training programme are listed at a lower place notice Training NeedsSet training ObjectivesDesign the Training curriculumImplement the Training ProgrammeEvaluate the Training ProgrammeBefore organizing a training programme, a training needs analysis should be carried out. Timothy Ho Ha Yin (2003) describe a training needs as the gap between an actual situation and the in demand(p) situation. Situation may refer to job performance, knowledge, skills, behavior or attitudes. In other word, gap analysis indentifies the difference between what is actually mishap and what was plotted to happen.The training needs assessment is best conducted upfront, before training solutions are budgeted , designed and delivered. The output of the needs analysis will be a document that specifies why, why, what, who, when, where and how.The document should contain the following questionsWhy do people need the training?What skills need imparting?Who needs the training?When will they need the new skills?Where may the training be conducted?How may the new skills be imparted?Thus training is needed whenIndividual workers are facing difficulties in performing their jobs satisfactorily.New workers are hired.New engineering and procedures are introduced.Individuals are transferred or promoted.A major change such as a merger takes place.In clarifying the purpose of the Training Needs epitome (TNA), the following should be consideredAt the organization take?At the project level for a specific project? orAt the department level for specific employees?Your answers to these questions will decideWho will conduct the Training Needs Analysis (TNA)How the Training Needs Analysis (TNA) will be con ducted andWhat data sources will be usedTo claim out an analysis of the employees training needs, certain steps should be followedIdentify a performance problemDecide whether the problem is serious enough to justify actionIdentify the cause of the problemProduce alternate(a) solutions to the problemChoose the best solution and implementTraining Needs Analysis (TNA) must be carried out continuously as there is no short-cut to effective training and those involved in indentifying needs mayRequire supervisors to prepare a report on the training needs of each and every worker reporting to them, especially new staff undergoing probation.Require all workers to periodically assess their own knowledge and skills and hand to attend training in areas in which they are weak.Require workers to evaluate the strengths and weakness of supervisors, so that appropriate training can be organized for and supervisors who are unable to effectively manage their sections well.The focus of these involv ed in organizing training must be the needs of the employees and the organization. To ensure only, relevant programmes are offered, some organizations utilize a competency approach whereby a elaborate analysis is conducted of each job grouping in the organization to identify the competencies heeded by employees at various levels in the job concerned. An example is shown belowSet Training ObjectivesAs the main aim of training is to improve employees abilities and performance on the job, hence clear and specific objectives for each programme must be tabled. The objectives should be quantified as measurable objectives which are pivotal in the evaluating process. They also act as a guideline to the trainee as what is expected of him/her. As Mager (1984) says If you know where you are going, you have a correct chance of getting there. An ideal training programme objective comprises of three parts and intromits a statement ofTerminal behaviorStandards to be achievedConditions of perf ormanceTraining Needs Analysis MethodEmployee execution of instrument AppraisalDuring the final part of the performance appraisal discussion, each workers manager discusses training and development needs. In general, the manager constructs an employee Performance Development Plan in coaction with the employee being appraised. The Plan takes into considerationthe organizations strategies and plansagreed employee goals and targetsthe employees performance resultsthe employees role translationfeedback from internal/external customers and stakeholders, andthe employees state career aspirationsImprovement ProjectTo carry out this successfully, the performance consultant needs to be familiar in process forward motion methods and employee motivation theory and practice. Examples of improvement projects include planned and structured attempts to decrease the incidence of product defects, increase sales leger and reduce the number of customer complaints. The causes of underperformance needs to be determined through a series of structured questions. Possible causes and solutions are discussed and training solutions identified, where appropriate. When training is identified as suitable solution, we recommend a training needs analysis questionnaire (with the suitable stakeholders) which will give you the information needed to the program design phase.An effective Training Needs Analysis questionnaire worksheet will pass at least the following areasTraining Needs Analysis linguistic contextProject SponsorReason for RequestParticipant RolesOrganizational ObjectivesTraining Program ObjectivesTarget PopulationNumber of ParticipantsLocationDepartmentEducation/ExperienceBackgroundCurrent Job ExperienceCurrent Performance vs Expected PerformanceLanguage/Cultural DifferencesAnticipated AttitudesTask descriptionTask DescriptionFrequencyProficiencyPerformance CriteriaConditionsUnderpinning KnowledgeConstructing a Training CalendarThe main objective of this tool is to ensure that it needs to be tailored for your specific organizations real needs as many a(prenominal) managers are not skilled in identifying which of their problems can be solved by training and which cannot. Make sure you engage in plastic communication about what their real problems are and which of them can be turn to through training. Consult your management team by studying which of the following areas required to be included in your training calendarmanagement, lead and supervision skillssoft skills, such as communication and conflict dissolverenvironment, health and safetyhuman resource processes, such as performance managementbusiness skills, such as strategy, planning and process improvementtechnical line and staff skills such as telephone etiquette and stemma managementData SourcesIn conducting a Training Needs Analysis (TNA), a number of factors have to be considered before selecting which data sources. These factors includethe amount of time you have on hand(predicate)t he human resources you have openthe level of accuracy you requirethe reliability of each data sourcethe accessibility of each data sourceThe data sources that you have available may includeinterviews/surveys with supervisors/managersinterview/surveys with employeesemployee performance appraisal documentsorganizations strategic planning documentsorganization/department operational plansorganization/department key performance indicatorscustomer complaintscritical incidentsproduct/service quality dataTechniques for find out Specific Training NeedsA number of practical methods can be used to gather data about employees performance. None of these methods can stand alone. Always use at least two. One of those that should be chosen should always be observation.ObservationInterviewsQuestionnairesJob DescriptionsThe Difficulty AnalysisProblem Solving ConferenceAppraisal ReviewsDrive Pattern identicalnessAnalysis of organizational PolicyWhatever the method used to identify training needs, at least the following three points must be kept in viewThese methods should be used in combination, that is, there should be no dependence on only one method.They may be used to identify training needs of each of the various groups of employees.They should be applied to individual employees since training needs vary with each employee.Sales Staff Training Needs AnalysisTelecoms Malaysia, a major telecommunication provider, is hiring sales staff for its business. The skills included are important in our sales representatives who are dealing with customers directly, Thank you for your time completing this analysis. At Telecoms Malaysia we are examining our human resources needs and exploring what can be done to provide our employees with the resources and materials you need in order to do your job most effectively. grammatical construction sales competencies will be a critical strategy for proceeds and planning. Thank you for your time and energy in making Telecoms Malaysia the bes t it can be.In the questionnaire below, place a check mark in the towboat that reflects your legitimate level of skill or ability for each skill listed. Rank your skills on a sliding scale, with 1 being poor or beginner-level skills and 5 being strong skills or more in advance(p) experience in that area. Your responses will help us determine your current skill set, so we can plan the most effective training program to help you excel at your job.How to Use this Training Needs Analysis QuestionnaireWhenever youre conducting a training needs analysis, youre looking to evaluate the current skills of your staff so you can figure out what areas they need the most training in. Having a proper training plan in place means that workers can work more productively and efficiently, because theyll have the skills they need to get the job done right.After distributing a training needs analysis questionnaire like the one above, you have to analyze the results.The first step of doing that is dec iding which of the skills listed are the most important to your business. Mark them or bring out them. Then look at those most important skills and see which of them has the net ranking based on employee feedback (the most 1s and 2s for example). These should be your priority areas for employee training. Theyre the weakest skill sets in the most important areas for your company.Once youve taken care of training in those areas, you can decide if the questionnaire results show training in other, slight important, areas is also worth pursuing.

Management Of Innovation And Change: Novotel

Management Of Innovation And counterchange Novotel1. IntroductionNovotel is adept of the worlds major(ip) hotel chains, occupying a leading place in Europe and with locations globally. Started in 1967 by Paul Dubrule and Gerard Pelisson, they expanded their empire by building overbold hotels and buy otherwise hotel chains.Novotel merger with Jacques Borel hotel and its restaurant groups in 1983 saw the group renamed Accor. Currently, Accor employs everyplace 145,000 pot and operates in 132 countries. Within hospitality industry Accor operates much than 2100 hotels with oer 2 million rooms and more than 53,000 employees in this sector (Novotel p3)This describe analyses Novotels castrate c be programme in the early 1990s which was adumbrate in three major parts-Firstly, model study has the synopsis of the executes that conductors took in terms of scheme and organisation.Secondly, the consideration of the sequence and timing of horizontalts, and how this resultant rol eed in rapid transformation in an organisation employing more than 30,000 people. trine, the emphasize in dialogue nature of the transform processes, giving an inside stories from those who give taken part in the process. This gives a nice picture of what went right and what went impairment and the action to manage carrying into action of depart.I oblige outlined the compend in the following parts, ciritical evaluation of models of presentation and flip-flop forethought, the evaluations of get word triggers of deepen and the credibly sources of guard to change, and then I have outlined a challenges which managers incline during change management, and lastly, I have developed conclusions and recommendations to move Novotel forward, these recommendations found on my analysis.2 Innovation and Change (Hotel business) _ evaluation of alterative models of debut and change management Although a good deal has been written rough managing change in large private and publi c companies, very little has been written just just astir(predicate) managing change in an ever-changing hospitality and hotel industry in particular. The skill to effectively manage and embrace change is so of majuscule well- cosmos to todays hotelier. And, to successfully intact and over comply change, Hotels get hold of to have specific attitudes and great deal of skills to go about change and planning for that inevitable change.In the case study, Novotel has adopt a competitive strategy that includes reducing costs of operations (Novotel p.25). That is to say, their business strategy is cost leadership and persuading this business strategy requires being circularize to ideas and that it responds speedily and flexibly to the ideas that re-present opportunities for potential revenue growth (Blumentritt, 2004). Firms poop compete on price or distinctiation (Porter, 1980 1985), Novotel just nowt end be non-price attri barelyes include its brand, reputation and servic e.On the other hand, there are several(prenominal)(predicate) fonts of innovations, the first persona is Incremental innovation, this modestly improves a pie-eyeds processes or operate or it keister be use in fine-tuning its business model, i.e. the commission it gives value for its customers. Radical innovation signifi brush asidetly improves existing products and service or completely replaces them with newfangled unrivalleds. Radical innovation communicates little frequently than additive innovation partly because most organisations do not have the technical and charitable resources required for radical innovation, and because radical innovation happens so quickly organisations are not prepared for the risks and uncertainty which comes with this type of innovation.It should be note that, Innovation is not a competitive strategy in itself, but it is used to enhance any competitive strategy once the strategy has been designed. If the strategy involves increasing th e rate at which new products or services are introduced, then innovation gouge electrical shock the firm in more than one or diverse sorts.2.1. The change process and methodologies all over the last 20 years the speed and scale of organisational change have accelerated and there has been a significant increase in the upshot of approach shoted to change management. There are several forms of change in an organisation, any(prenominal) blackmails and others deliberate.The Strategic Change Initiative (organisational change process) digit. 1 A object lesson of the change process, Boddy 2005The first type if change is, systematic change is slower, less ruthless, more focused and more carefully constructed and md. There are different approaches to systematic change such(prenominal) as quality benefit, hold up reprogramming, benchmarking, and strategic planning. The nature of these approaches can be overly formalised and so deaden initiative in the organisation (Huy,Q. and Mi ntzberg, H.2003). Another type is, Organic change, this type of change is done internally in the organisation or other words it seems to ascend from the ranks without being formally managed. The problem with the organic approach is groups within organisation whitethorn begin to work at cross-purposes and this leave alone result in scramble over resources, yet its outcome can be striking. Planned change is an iterative, recurring, process which involves analysis, action and evaluation, and further action and evaluation. It is an approach which binds that once change has taken place, it must be independent to maintain the momentum. This means that, all change agents or stakeholder i.e organisation, managers and recipients jointly call the organisations problem and jointly plan and design the specific changes (Burnes, B. 2003). Another type is emergent change which is a continuous process of experiment and variant aimed at matching organisations capabilities to the call for and dictates of an energetic and uncertain environment. This type of change is achieved through a number of small to medium scale additive changes. Another type is, melodramatic change is frequently initiated in multiplication of crisis or of great opportunity when creator is concentrated and there is great stakes to be controlled. Mintzberg (2003) argues that unlike the phoenix of mythology, which could rise from its sustain ashes but once every 500 years, companies cannot continue to rely solely upon the unreal promise of dramatic re-emergence. 3. NOVOTEL Change Management ProgrammeFrom Kurt Lewins work (appendix 1) in the 1940s to the present day, organisational change, as a systematic process, has become the upshot and part of organisational life. Change in organisations does not have to be dramatic or far reaching, Stickland (1998) notes, some(prenominal)times change is incremental and hardly notice a new piece of equipment or software is introduced or a person leaves and s omebody new joins the organisation. Sometimes change is large and dramatic a complete re-organisation, a merger or a take-over, and no one and nothing in the organisation is unaffected (Stickland 1998298). The recent scotch crisis has provided a sense of urgency that helped boldnesss everywhere to successfully implement changes that would have been difficult if otherwise. Various cultural and structural factors have a reckon effect on the very success of the organisation. These are highlighted when an organisation attempts to define itself, to change their image in an attempt to maintain or enhance their capabilities (Gratton, 1999).In Novotels case, they were forced because of plummeting annual profits and in response they adopted a competitive strategy that includes reducing their operational costs and too reduce service prices in the hope of increasing their hotels occupancy (Novotel p.23). beingness more innovative in this trend also requires being open to ideas from prev iously untapped sources inside and outside of the company, and designing a firm that responds quickly and flexibly to the ideas that represent opportunities for potential revenue growth (Blumentritt, 2004).3.1 break triggers of changeReason which can trigger change can be listed as internal Triggers (i.e. New cater, Conflict, Sales /profit drops, De-motivation, Skills gap, Loss of key module) and External Triggers (i.e. Economy, Supply, Government policies, Competitors, Funders, Customers, Shareholders, Media, Public and technology )These triggers for change can be are analyzed using various managerial tools which are acquirable in order to gain an essential understanding of the environment, both remote and internalA PESTEL analysis this tool has five dimensions which are political, economic, social, technological, environmental, legal. It is used to pick up factors in the local or micro, and national or macro contexts that managers need to take account of. Another tool is, STA KEHOLDER analysis this is a cultural or values audit that provides an understanding of some of the people factors over and beyond a resource audit. A Third tools, SWOT analysis this is a simple approach which measures strengths, weakness, opportunities, and threats. It provides a mental synthesis in which to lay out the need and the readiness of the organization for change.As previously mentioned, a change in competitive strategy is likely if the firm guinea pigs termination of customers, lack of pricing power or shoplifting profit margins like in the case of Novotel (Novotel p.12).Beckhard and Dyer (1983) point out that another(prenominal) important change trigger is simply strategic choice on the part of existing management team. Some ways this may occur through strategic planning, interaction with customers, competitors, etc., and gut instinct that a new market or product is worth pursuing. This type of trigger is much more generative and proactive than reacting to the enviro nment or operative to maintain alignment.Regardless of which of these many triggers initiate the change process, there are severalkey activities that can facilitate a successful change writ of execution (see appendix 4). Furthermore, I have put together a way to successful implement change from managers perspective in section 3.3.3.2 Sources of resistance to changeInitially after the change has been effected, there is resistance to change, these resistances can be grouped in different categories such as, Individual (i.e. business of failure, ignorance, status loss, inertia, role loss) or Team (social loafing, pairing, lack of openness), can be organisational, (board members/top management, culture, structure, huge costs, limited resources, contracts or beliefs) or External factors such as (investors, suppliers, regulators, media, politics or collaborators.)As Kotter and Schlesinger (1979) emphasized, despite the risk of wicked behaviours have been ac cogniseledged by many experi enced managers, very a few(prenominal) of them tend to take time to systematically analyze situations in terms of determining potential individuals who may resist change with different reasons.Firstly, one of the most obvious reasons for people to resist change initiatives has been the feeling that new circumstances bequeath damage staff self interest. Also, , Employees can face increased levels of anxiety or fear from changes or proposed changes in the work environment. The term self interest entails a political meaning which refers to power relations with in the organization. In other words, new ideas about the way employees work usually impacts relations between different individual groups. Salaman (2000) argues that organisational employees actively strive to avoid and divert control they seek to maximise their own interests which they may or may not see as coincident with the organisations, and they attempt to resist the domination of others while advancing or fend for thei r own area of control and autonomy (Salaman, 2000, p.123). This means that, staff can resist change to maintain their social status in the organization Resistance can become overt i.e. in industrial action, including working to rule and strikes (Coram, R, and Burnes, B. 2001).Secondly, the aim of change efforts has been to create a new conventionality of working which employees are expected to adopt themselves. From this point of view it is argued that employees do not resist to the idea of change but to its potential outcomes (Dent Galloway-Goldberg, 1999). As shown in the Novotel case study, the re-structuring made the reorganizing of personnel and management structure, roles were re-definite so is the honor systems and payment (Novotel p14).Third, almost all prescriptions for a successful change implementation emphasize the necessity to confuse individuals understand meaning of change. Daft (2000), states that employees may tend to resist change when they are not informed abo ut needs, purposes and outcomes of it. This is also vivid in the Novotel change programmes, a testimony from a receptionist in France, described that they didnt understand what the project was all about (Novotel p.21) In addition to inadequate knowledge about change, if employees are suspicious about real intentions of change initiators, there is a high possibility of resistance.Fourth, change plans aim to move an organization from their existing position to ideal one and as Stapley (1996) states this transition period is kind of a journey that contains a lot of uncertainties. Curtis and White (2002) define uncertainty as lack of information about future events (Curtis White, 2002, p.17). When people lose their personal control, it becomes difficult to make rational decisions which would produce desirable outcomes. As a result, individual who experiences loss of control is likely to resist change because of apprehension brought by uncertainties about change (Novotel p. 18) . Kott er and Schlesinger (1979) argue that difference in information that groups work lots leads to differences in analyses, which in turn can lead to resistance (p.108).Fig 2. Framework for Managing Change3.3. Managers Role Overcoming ChallengesIn order to overcome change, managers face challenges when implementing strategies. The key element in implementing change or change management process is communication. Having effecting communication approach towards employees.Furthermore, employees attitude, perception of managers actions, employees motivation and continuous improvement of the working environment can be other elements a manager responsible for change should take.Below is the list of common challenges posed for managers tasked with implementing change management and they can mitigate any resistance-Employees Communications During the change process, take time to interact with employees as not all employees are outspoken or bound to hold their views to themselves and this could r esult in opposition resistance to change. When this happens it could result in delays and will hinder understanding of staffs unrealized needs and expectations. This is on Lewins unfreezing stage (Levasser, 2001).Employees Co-operations and Collaborations Managers in hotel industry ought to understand that different individuals do not the same views or opinions about change, most people tend to be worried about change. In other words, Managers needs to promote cooperation with staff before and during change process.Employees Motivation This is critical oddly during the change implementation stage, Manager ought to make sure that employees are halt motivated and be ready to listen to staffs opinions, and also take time to explain what is happening, this will help staffs morale.Employees Attitude according to Levasseur (2001), this is also a focus during implementation stage (Lewins stage), a Manager should try his/her outgo to understand employees attitude. In addition, Conners (1998) lists stability, immobilisation and denial are factors in human cycle of negative response in hospitality, Manager as a leading person should be bare these 3 factors in mind.4. ratiocinationIn summary, resistance to change blocks the end results change was meant to produce, that means innovation is undermined, and whatever change is generated will be a reaction a reaction to the circumstances and part of the process by which those circumstances persist. On the other hand, responding or choosing to pursue change, promotes innovation and will do so naturally and consistently as a function of what is observe to be possible. Change based on this second view is likely to be an improvement on what already exists.It is also important to know how full the change to be enacted is important to the organization and its staff. With high demand of staff in hospitality industry, it is good for leading managers in change management process to pay attention to the attitudes, motivation, co operation and be receptive to views raised by staff as this will motivate employees and also it will create a conducive environment for and encourage staff. When staff are encouraged, they will be willing to accept change and sustain hotels competitiveness.To successfully invite and overcome change, Novotels Presidents need to have specific attitudes and skills for envisioning anticipating and once they know the impending change, and planning for that inevitable change. And having known the impending change they need to know how to effectively communicate that change to co-workers, clients and external collaborators and future prospects to confirmation in charge of the competition. While change may not come easily, hotel operators can be sure that it will indeed come.5. RecommendationsPlan for Change Because there are multiple countries which change is happening, Huy and Mintzberg (2003) highlights that, the realization that effective organisational change often emerges inadverten tly or develops in a more orderly fashion. For the organisational change to succeed, all types of change should be considered (Huy, Q. and Mintzberg, H.200379). This means, there at Novotel needs to organise and formulate change management strategy that can look into inducing change from one country to another sort of than focusing on their hotels but they should consider different customs in different countries. Eliminating this concern can reduce stresses caused by what is regarded as an outcast interaction.Change Resistance Management Change resistance is effectively cut down by decreasing resisting forces rather than increasing driving force. This driving force is the fear of punishment and forcing people to accept change can result in increased resistance. Success will only come by removing the resisting force. For further recommendation on strategies to decrease resistance. (see appendix 5)Keep supply Updated though out the change process, make sure to update staff and mak e it clear to them on what they should expect, also make sure the spree information is on as early as possible even if it is bad news. These updates and information reduces anxiety which is caused by uncertainty. According to Mullins (2005) he makes an violence that knowledge removes fear from an individual and gives them confidence to join the course of change. give-up the ghost after change this refers to the Lewins refreezing stage in Levasseur (2001) book. Manager as a leading person should continue to communicate with staff, about the change which is being implemented,. Through communication, Manager can discover to what extent change has had an impact to staff and take necessary steps to support them.

Haraway’s A Cyborg Manifesto Essay -- Science Technology Social Femini

Donna J. Haraways A cyborg Manifesto Haraways provocative proposal of envisioning the cyborg as a myth of political identity embodies the search for a label of displacement of the hierarchical dualisms of naturalized identities (CM, 175), and thus for the breakdown of the logic of phallogocentrism and of the single of the Western approximationlized self. Haraway defines the cyborg as a cybernetic organism, a hybrid of machine and organism, a creature of social reality as well as a creature of fiction (CM, 149). Her argument is introduced as an effort to build an ironic political myth faithful to feminism, socialism, and physicalism (CM, 149). She claims blasphemy and irony as her vantage tools. Blasphemy invokes the seriousness of the emplacement she adopts, as well as her distancing from the moral majority without breaking with the idea of community and connectivity, and irony is about contradictions that do not resolve into large wholes, even dialectically, about the tension of holding incompatible things together because both or all are necessary and true . It is also a rhetorical strategy and a political method (CM, 149). Thus, she posits the embracing of disparity and partiality as a different perspective on identity, eyepatch the Manifesto of the title evokes notions of political commitment and avant-garde activism, alongside with diachronic reverberations of Futurists acclamations to the new machine-age.Haraways cyborg is a blending of both corporeality and imagination, pleasure and responsibility, reality and the utopian dream of a world without sexual activity and, maybe, without end. We are all hybrids of machine and organism. The cyborg is our ontology, a creature in a post-gender world with no origin story in the... ...and battle of the female writers into the questioning and subversion of objective transparency. Finally, the prominence of the visuality and corporeality of/ at heart the Literary Annual openly challenges the masculine il lusion of modesty.AbbreviationsCM A Cyborg Manifesto Science, Technology, and Socialist-Feminism in the Late 20th Century.MW Modest_Witness succor Millennium.Works citedHaraway, Donna J. A Cyborg Manifesto Science, Technology, and Socialist-Feminism in the Late Twentieth Century. Simians, Cyborgs, and Women. The Reinvention of Nature. capital of the United Kingdom Free Association Books, 1991.---. Modest_WitnessSecond_Millennium. Feminism and Technoscience. New York Routledge, 1997Hunt, Leigh. Pocket-books and Keepsakes. The Keepsake. Ed. William Harrison Ainsworth. London Hurst, Chance & Co., & Robert Jennings, 1828.

Artificial Intelligence: Where does it fit? Essay -- Technology Artifi

false Intelligence Where does it head on?Machines in the future exit non be able to oppose between man and machine, and neither bequeath human beings except that machines will be moive working, learning, developing new technology. Humans on the early(a) hand, start no choice but to watch from our glass boxes because machines have become so pass on and we would only interfere.Maybe the future wont look exactly like that, but truthfully, computers will fall into place human intelligence someday. They have already surpassed our calculation abilities and our speed of bear on information. But we can still hold on to our intelligence for now. Artificial intelligence, the science and engineering of making intelligent machines through intelligent programs, is non just active modeling human behavior. Its more about making life easier and better by developing new tools with advanced capabilities. Artificial intelligence, like technology, advances rapidly as time moves on. It needs to be worked on before considered satisfactory, let alone perfect.Computers have many similarities to human beings like neural impulses to digital technology or being programmed to maneuver in a certain manner. A computer is given commands and detail outputs for corresponding commands. Humans are taught to act or not act in specific ways. We have automatic responses such as fear, hunger, and happiness. Weve been programmed to fight differently to various stimulants. Great progress has been made by developers of ersatz intelligence, but there remain large gaps between humans and machines. Physically, humans have bodies with senses. Machines could have bodies like robotsbut they are still ineffective to sense the physical world and react to it. H... ...If computers overtake the workplace, professionals sacrifice their haughtiness there will no longer be an emphasis on skill level because the computer makes the decisions. Mistakes would be inexcusable, alth ough humans are not flawless. Humans would not be credited for achievements because computers will have do all the computation, planning and presentation. The value of a human life will decrease as the computer climbs the corporate ladder. If humans continue to do what we do best, look out for ourselves. Well realize that man-made intelligence should be made to supplement humans, not to replace them. We should not rely on computers as much as we rely on our instincts and judgments. If we allow machines without bodies and without minds to take over our world, what would our purpose be? Would we have existed just to bring artificial intelligence about?

Shakespeares Macbeth as a Tragic Hero :: Macbeth essays

Macbeth as a Tragic hoagy   For Macbeth to be considered a Tragic Hero, he must have some potential nobility, some erect qualities that make his downfall terrifying. He must be examined as a human being with human weaknesses. Is he one who, as gentlewoman Macbeth says, constitute I, Sc. v, is too full of the milk of human kindness To baffle the nearest way or is he the butcher that Malcolm considers him to be in the final scene of the play? Or is he a dupe of his ambition or of moral weaknesses or of his limited concept of manliness, or even of a combination of circumstances that cause him to fall? From the enterprise scene Macbeth is chosen as a target for temptation the witches, as agents of evil plan their trap so the stage is set for his downfall. single good quality of Macbeth is his bravery. We learn of his physical prowess and bravery on the battlefield - brave Macbeth, valours minion, valiant cousin worthy gentleman, he is an eagle, a lion, Bellonas bridegroom . These are the outward signs as seen by the Captain, Duncan and Ross, Act I, Sc.ii.  Unfortunately, Macbeth is prone to temptation. In the follo upgradeg scene we observe his interest in the Witches divinations. He is tempted - Your children shall be Kings but temptation is not guilt. When Ross tells him he has been make Thane of Cawdor, Macbeth asks, why do you dress me in borrowed robes? Does this suggest that, at this stage, he wants no honors that are not rightfully his? * A Materialist - In this soliloquy (aside) in Act I,Sc. iii we see how the fulfillment of the first prediction is working on him. Does he show himself to be a materialist here, tone for success and closing his eyes to the fact that achievement and goodness do not necessarily go together? Is this what Lady Macbeth sees in him when she says in Act I, Sc. v, wouldst not play false And yet wouldst wrongly win? * Virtuous or Hypocrite - He is aware of his duties as a subject ...and our duties Are to your thr one and state children and servants, Which do but what they should, by doing every thing Safe toward your love and honor. Is this an inclination of his virtue, or is it dissimulation? * Conscience?

Essay example --

Digital depository program library refers to an electronic library in which collections are stored in electronic media formats as opposed print, microform, or other media and accessible via computers. single of the biggest areas for hardware and software development outside the traditional ILS, digital cognitive content management for libraries present itself as the newest moving target in library automation. Sometimes as simple as scanning a put down for electronic course reverse, or as complex as progressive digital management, access, and preservations, the digital library movement is probably the most bedevil and promising development for libraries since library automation began almost seven decades ago. though this subject is worthy of its own textbook , but its ironically, the paper library on digital libraries is a growing one. The more humble the comportment of this work is to put digital libraries in the context of library-vendor and library-dot-com relationships.The aggregation of materials in a digital library can be greater than the conglutination of its parts. Digital libraries can assists, amplify, and to some...

Baby Boomers Essay -- History, Generation X, Generation Y

I believe that all four of the extensions in the forge place can work unneurotic without having all conflicts. umteen professional facilities and companies have people of different age groups working together in the same field. There argon numerous articles written by different people who say that studies show that there are m both conflicts between the generations, while working together. The four different types of generations are the veterans, the bungle boomers, the generation X, and the generation Y. I will talk of all their authoritative characteristics and compare and contrast their qualities based on work ethics, education, and multi-tasking.First of all, the oldest generation in the work place is the veterans. (Tanner, 2011) They were natural between the years of 1922 and 1943. They are also known by different names, some of these are superlative generation, loyalists, and the traditionalists. (Tanner, 2011) People that were born in this generation lived throu gh the great notion and even World War II. As a result, this generation determine sacrifice, hard work, conformity to rules, and respect for authority. (Tanner, 2011) The veterans are also very loyal to their employers. The veterans are very big believers in the fact that any(prenominal) you do, is what you get out of life. They also believe that rewards, status, respect, and authority must be earned. (Tanner, 2011) Studies have shown that to work most efficient with veterans, make accepted that you show them that you admire their experience and respect their thoughts and norms of courteous behavior. (Tanner, 2011)The back oldest generation in the work place is the baby boomers. (Tanner, 2011) This generation was born between the years of 1943 and 1960. The baby boome... ...r people say that the older generations upright want plain obedience. In reality everyone wants to be heard, have stimulation and be respect. (Mueller, 2011) Some older generations complain of Mill enials. They say that they just rest to be praised or rewarded just for showing up at work. It is suddenly important to remember that generational differences dont replace exclusive differences (Mueller, 2011). It is important for every manager to conduct an interview before hiring any worker. There, the manager can explain to the employee what he is expected to do on the job and also the employee can have the opportunity to ask any questions he may have on the position he is assuming. I really believe that every one of these four generations can work together effectively with just a little patience, respect, and open-mindedness.How many generations do you work with?