My place: My space

This world is definitely made up of mild illusions that we are still living harmoniously with each other and with our environment. We have come to this age where society is not reaching to people in human forms anymore. Human interaction emerges over the net’s immense capacity. We are in dire need of a fulfilling social interaction. What we have are lots of electronic chat and message board’s trash with no honest emotional interconnections to serve feelings and sharing real experiences itself be it pain or joy. We all have the compassion to share what we feel and radiate inner happiness to other people who are in search for even one friend to understand their world, this world and them. Living in a fast paced society, in a fast paced world, makes adults and youth evolve to unlimitedly cope up the pressures of work, environment, social interaction stratification, family, and technology. Sadly, adult’s priority listing serves to cope up on everything where they can gain advantage especially monetary ones living family relationships concept behind. The idea might be challenging but simply exhilarating! I feel the need to do my thing amidst the complexities of my environment and human nature. There is something I have to catch on in this world – a need to catch me. Dare ask the question of meaning: Are people losing themselves to the black hole of their own creativity? We perform what we seek and in the process of achieving lose a part of ourselves and buried a lot of relationships therein, but to whose gain? My bedroom is the only place in this world where I can express myself be it art, poetry, speech writing, and reading. My computer is in my bedroom and it does a lot of things for me to serve my personal interest of relaxation, my music, my DVD’s, and my passion work at home academic writing and research. My bedroom is my place giving me my space from an infinite battle of articulating progress and pace. The place to spend one’s time to regenerate youth and vigor does not only mean costly trips to beauty spas and saloons. It also mandates comfort and convenience in experiencing freedom of doing the things you love thus making it your very own passion and inspiration to be the person you really wanted to be without catering illusions. Just plain me and my unique characteristic of enjoying the art of being alone without the presence of friends and other people engaging me into general discussions and afterwards ends up telling me what to do. This is rather a contrary to the kind of empathy and intellectual responses I expect out of human interactions. Replenishing my energy and recovering my perspective in life through music and meditations makes me feel whole and refresh upon completion of the task. My bedroom is the only place in the world that respects my privacy and guess I can say I am in-charge here without unwanted interference. Reflections of the day’s events will start to show dramatically in a series of replays in my mind. This is a kind of a rain check that serves to gauge how well we perform as a person. We do not need to check work performance in our quiet moments, we have our company’s performance appraisal forms for that. We practically needed moral updates to determine if the world has not influence us as it pushes to affect our views and inner perspectives. Sometimes when we need to cry and reach out to our inner self out of sorrow and deep frustrations, we can easily bump our head on our soft pillows without letting others see off poised drama performance. People could be so disappointing when no matter how hard you try to explain things and discuss the subject eye-to-eye still their heads are in parallel run on to something that is clamoring to their own thoughts and conclusion. It is an amazing art of listening that’s not really hearing what they listened since they weren’t able to get the meaning of what you have been telling them. It is a kind of a frustratingly off course discussion. They convincingly believed themselves to be authorities on any topic which make them tend to talk more and give advices that form as a pressing order rather than consoling. My frustrations would make me want to let that voice in me get out and be heard, but on what form? I write and reach out to myself in my bedroom. When everything else is still and quiet, it is easier to reach to the supernatural in us and feel the beating of our hearts while meditating. I seek my strength in my inner world because if I seek my strength from the support of other people then I will have no strength at all. Only faith can continuously support to carry us with our burden. Our constant fellowship with God must never be taken for granted in the entirety of human evolution. It seems that the world has been so busy and so filled with science that they forget the genesis of life. Witnessing further how science, social stratification, position and wealth accumulation has lead man far from the candor of God. It seems to deliberately change a person to another form of being yet filled with emptiness in his entirety. We forget the meaning and we find ourselves empty and continuously making a detour with our concept on life ideologies. People could frantically worry about on a lot of things and work. They can be a member of any group or belong to any aspired circle of friends. One could be so successful but still lonely and devoid of happiness like our super action heroes and blatantly blonde actresses. It is because each of us needed to find time for ourselves, to find ourselves, to find God, and regain a better perspective in life. My bedroom gives it all, creativeness, wholeness, authority, comfort, and satisfaction to my passion in writing. Â   Â  

Letter to my Husband

My Love, There is a mixture of joy and sadness sipping through my heart as I am writing this letter to you today. I have nothing but joy as I looked back into our 2 years of marriage and 9 years of relationship. The feeling of sadness at this moment is in knowing that I need to leave you in response to a calling. I could not help but treasure your endless support from the time I met you when I was 15 and you were 17. It took me many months to give you a peck on the lips, remember? Your love for me remained strong even when I have given up on our relationship. Mario, these are countless of things that I love about you†¦ I love your sweet smile and the way your face sparks up when I walk into the room. You made me feel so special and I never doubted your love for me. You know exactly what a woman needs most in life, that is, to know that she is loved. I love the way you come close to cuddle me for 5 minutes when I am about to sleep even though you just woke up. Although you think that I’m asleep, you made sure that my teddy bear is tucked under my arm and the blanket is over me. I love the way you add spice to our marriage. Your stubbornness and your disagreements on any subject matter that I have brought up are due to your desire to have something to debate on. Although I get annoyed on many occasions, you end up telling me that I am cute in spite of my anger and we would laugh and be in good terms again. I always have fond memories of those days. I love the comfort of your hugs each time I cry whenever I am so upset and you do not have any words to console me. The silence of your lips and your warm embrace is more soothing than any spoken words can convey. I love your forgiving heart and your willingness to trust me again in spite of the many temptations that I allowed myself to get into. In many challenging moments, you made sure that you are around not only to cushion my fall but to catch me whenever I plunge to the ground. I love the many times you never contest to anything that I wanted in life. You allowed me to have a dog even when you do not want any domestic animals at home. You tolerated my desire to become a flight attendant, and to move from our comfortable apartment to the house in Centerville. You are also willing to leave everything that matters to you so I can pursue my dreams. I love the question that you have asked, â€Å"Are you seriously upset that we don’t fall into a certain category of love?† when I was so depressed that I could not find a single Valentine’s Day card that could express my love for you. I love the way you motivated me in my struggle to lose weight. You never said that I was fat or big but you realized that the feeling of being overweight was more of a state of mind. While everyone was telling me that I wasn’t big or fat when I was upset, you simply said, â€Å"If you think you’re overweight, then, do something about it†. The power of your encouragement motivated me to lose 40 pounds and I now feel so good about myself. Thank you for loving me unconditionally and for supporting me in everything that I wanted to accomplish in life. You have been a great husband and I couldn’t ask for anything more. I may seem so selfish in my decision to leave you behind as I join the army but I want you to know that I am doing this for both of us. I truly feel that this is the right decision for us and I am thanking you for the love and support that you have extended as I journey to another phase of life. Mario, I want to assure you that the memories of your love and all the things that you have done for me are deeply etched in my heart and I will take them with me wherever I go. I will always love you†¦my husband†¦ my friend†¦ my soulmate†¦ Jennifer

Nontraditional and Traditional Litigation Paper Essay

Nontraditional and Traditional Litigation Paper - Essay Example It is not in their good will, especially if they lose the case. This can result in loss of customers, which is destructive for the business. It takes years to build reputation, but one dispute brought into the court and published in the newspaper, will prove to be fatal for the organization’s name. Also, the litigation process may, at times, take years to end. Such a long court process requires millions of dollars to be paid as legal fee. This weighs heavily on the organizations’ budgets. Alan Price and HRM Guide Network contributors (2011, para.1) discuss a report, Fight, Flight, or Fact It, which states that â€Å"the average British employee is spending more than two hours a week dealing with conflict. This adds up to the loss of more than 370 million working days a year, costing UK employers more than  £24 billion.† This shows that workplace conflict costs too much even when the cases are not brought into the court. We can imagine what it will cost when law suits are filed, and the dispute takes years to settle down. The regular business operations of the disputed parties also get disturbed. In contrast, Alternative dispute resolutions (ADR) prove to be a more appropriate measure of dispute resolution for business managers. In negotiation, parties try to reach an agreeable solution to resolve the dispute. In arbitration, a third party is chosen to listen to the disputed parties and solve the dispute. This third party, which is also called the arbitrator, belongs to the American Arbitration Association (AAA) or some other arbitration association. Mediation is another fruitful method in which a neutral third party intervention is sought for reconciliation between individuals or groups. Moore (1996, p.15) defines mediation as, â€Å"an intervention †¦ of an acceptable third party who has limited or no authoritative decision-making power but who assists

Green IT support in resolving environmental issues Research Paper

Green IT support in resolving environmental issues - Research Paper Example The adoption of Green approach to IT encompasses a broad range of activities that all possess the same objective: efficiency. Going Green has in recent years gained significance in recent years for diverse reasons, including revival in attention to environmental concerns and the confirmed cost savings that accompany green initiatives. This paper highlights the significance of Green IT in addressing the close connection between the environmental, economic, and social concerns, especially in reconciling the planet’s environmental needs with development needs. The paper concludes that, despite the rebound effects cited to downplay the effects of Green IT, Green IT is indeed a perfect means of resolving environmental issues that organizations face today. Green IT support in resolving environmental issues Introduction Environmental and energy conservation issues have recently gained topicality within the global business arena. This has largely been fuelled by the reality of increas ing energy costs combined with growing concerns over global warming climate crisis, plus other environmental issues. Green IT may refer to three critical areas of research; IT efficiency in terms of energy, management of the lifecycle of IT that is eco-compatible, and IT as a phenomenon that enables green governance (Barney 1996, p.50). The design, manufacture, deployment, function, utilization, and disposal of information technology bear significant ramifications for the environment. Up to 70% of CO2 emissions form IT comes from data centers (Hart 1997, p.67). This can be minimized by virtualization altering from â€Å"always on† to â€Å"always available,† and minimal consumption equipment. Green Approach and Computing Green IT activities are directed at â€Å"greenization,† or reduction of emissions through the use of IT technologies. IT managers can play a significant role in aiding their companies’ implement a green approach towards the agency's comp uting since they bear a rewarding impact on both environmental and fiscal concerns. There are two critical roles played by the IT solutions, which include saving energy form IT devices themselves (of IT) and saving energy by IT (by IT). Green IT is characterized into two categories, namely: enhancing energy efficiency of IT equipment (PC, Server, Storage), datacenter, parts (semiconductor) and electronics (TV, DVD, Refrigerator); and enhancing energy efficiency of the society by employment of IT solutions in industries (enhancing the efficiency of a production process, in business (such as use of web meeting), in households (online shopping), and transportation (eco-drive) (Sharma 2000, p.682). The implementation of Green IT has been critical in mitigating the rising energy costs and environmental damage. Green IT solutions address a wide range of environmental issues targeted at gaining sustainability. Addressing Environmental Concerns by Use of Green IT In the contemporary society , the challenges to the environment are concise. They include the urge for clean water and air; reasonable and consistent delivery of energy; reduced fossil fuels supply; climate change and its inferences for future generations. As a result, energy and climate related issues have become top issues for some corporation’s strategic agenda (Molla 2009, p.2). Green IT solutions can aid clients to reduce costs and systematically minimize energy, water, e-waste, and carbon

Supply Chain Management Coursework Example | Topics and Well Written Essays - 5500 words

Supply Chain Management - Coursework Example This paper using qualitative research method analyses the effectiveness of supply chain management on the basis of the activities and capabilities that the organizations seek from their supply chain partners. The research basically supports the argument that the effective supply chain management is dependent upon the effective operational and relational competencies of the supply chain partners. However it is also advocated that collaborative supply chain management challenges the traditional supplier-customer arrangements and changes taking place in the respective organizations largely depend on the correlation of competency of the supply chain partners and the long term relationship within the supply chain. Recommendations for the future studies are also made. A supply chain consists of all activities associated with the flow and transformation of goods and services from the raw material stage through to the end user as well as the associated information flows. Supply chain is made up of many interrelated organizations starting with raw material suppliers and including parts and components suppliers, subassembly suppliers, the product or service producer, the distribution channels, and ending with the end-use customer. 1.1 Supply Chain Management The focus of supply chain management is on managing the flow of goods and services and information through the supply chain in order to attain the level of synchronization that will make the supply chain more responsive to the customer needs and at the same time lowering the costs. Traditionally each segment of the supply chain was managed as a separate entity focused only on its goals. However in the present day competitive business environment the ability of a company to enhance its competitive strength is largely determined by the combined capabilities of all of its supply chain members. The

Special Education Practices, Interventions And Strategies Essay

Special Education Practices, Interventions And Strategies - Essay Example The child who is shorter than average may be assumed to possess less physical and emotional ability. It may create a challenge for the educator of students with special needs to develop age and developmentally appropriate learning activities. It is imperative that educators develop strategies for teaching communications skills, reading, what the educator thinks the student’s the developmental stage should be. Each child who receives the special education is unique, with his or her own set of strengths, weaknesses, and abilities. The educator should develop strategies â€Å"for working effectively with community and services that can help meet the needs children with disabilities† (National Evaluation System, 2009). This means strategies should be based on the needs of the individual student, rather than based solely on diagnosis and assessment. Franz Boas (the originator of the four-field approach in anthropology and first chairman of the department of anthropology at C olumbia University) â€Å"demonstrated that all children pass the same developmental milestones, but at a rate affected by heredity, by nutrition, by climate and by interactions of all of these† (Little, 2008). Though two students of the same age may have the same diagnosis, differences in abilities and levels of development will exist, based on internal and external influences. Effective strategies for special education students are based on principles of human growth and development, while taking into account the many variables that influence the development and the uniqueness of the individual student, in terms of personal development.

Lucretius Short Paper Essay Example | Topics and Well Written Essays - 1000 words

Lucretius Short Paper - Essay Example nological revolution brought out civilization depressed and stressed human beings, and I claim that if we are to lead a happy life, we should follow the concept of Epicurus – to free our mental and psychological distress from the mind in order to restore the connection with the inner self and with the nature. The Epicurean standpoint about the highest good in life is pure pleasure, both literary and figuratively, and it does not involve either psychical or psychological pain. Jones (1989) states that as a moral reformer, Epicurus’s concepts for happy life were based on his understanding of the natural world which surrounds us and on the beliefs that there is a relationship between human body and soul. â€Å"Many people pursue philosophy for the sake of (wealth or reputation) as though they will obtain these things from private persons of kings who come to believe that philosophy is some great and costly possession. But we have not hastened to undertake the same study so that any of the above rewards should come to us also, but so that we may be happy, gaining possession of the end and purpose of life sought by nature (Philosophy 304, 2008, Dr. Alexander, 24).† Mans unhappiness stemms from his own vain desires to possess knowledge, goods and people. However when people are unable to find comfort in the material possessions they are unhappy. Thus, people surrounded with technological innovations who do not find them pleasurable any more end up being unhappy. The supreme good for Epicureanism is the absence of pain from the body and the soul. People nowadays have mainly soul troubles. Epicurus concluded that "freedom from pain in the body and from trouble in the mind" is the ultimate aim of a happy life (Epicurus cited in Clay 1983, 65).† The Homeric outlook about happy life can be best described by the story of Odyssey. After the end of the Trojan War, he was supposed to go home. However, his homecoming has been delayed for ten years due to the anger of the

Media studies key glossary Assignment Example | Topics and Well Written Essays - 500 words

Media studies key glossary - Assignment Example McLuhan elaborated that medium grows and being such, it is also an agent of change that includes everything we think of, create, think and conceive. There are several terms used which critically relates to the text which are senses, mind and change. Senses relate to the text as it is the agent that collects experience to be stored in the mind which in turn becomes the medium that will facilitate change. This is important in media studies because it clarifies the use of the term not as a vehicle but rather as the dynamics and the agent of change. Medium is the message (McLuhan) - McLuhan earlier defined medium as the extension of our minds and senses. Being an extension of our minds and senses, it could change anything we can think of, create or conceive. Message on the other hand is the pattern or scale of the change that an idea introduces in human affairs (McLuhan 1964, 8). The message is not the content but rather the dynamics that change brings with it. Thus, the â€Å"medium is the message† meant that we could know the dynamics of anything (medium) that we conceive due to the changes that they effect (message) and should not be confused with the content of the message ((McLuhan 1964, 9). These terms are important to the study of media because it again put the usage of the word â€Å"medium is the message† in proper perspective. Message does not necessarily mean the content but rather the extent of the change that the medium or the dynamics of change can facilitate. Print-capitalism (Anderson) – refers to the use of the printing press that facilitated discourse of which eventually emerges a common language that facilitated common understanding. Capitalists printed their works in the vernacular (Anderson 1991, 39) to have an optimum circulation that cause people to understand each other and brought common discourse. This common language wrought by the discourse of print capitalism brought about the idea and notion of

Ethcis of Stem Cell Research Paper Example | Topics and Well Written Essays - 1750 words

Ethcis of Stem Cell - Research Paper Example Anderson looks at the ethics and religious points of view on the subject. He describes how different religions have different views as to when life begins. Some Hindus for instance take the stance that life begins at 3 months after conception. Other individuals would differentiate between an embryo concieved in a human relationship and this laboratory act of creation. Ideas have altered over time. Thomas Aquinus for instance held the view, put forward earlier by Aristotle, that life began 40 days after conception.. Anderson goes on to point out that there are a number of different ideas involved. First , purely biological life which begins at conception. Secondly animation, i.e the point at which an embryo begins to move independently. Thirdly what he describes as ‘ensoulment’ i.e. the theological point at which an embryo can considered to have a soul. He also discusses such things as value - does an adult invalid have more ‘value’ than a few cells in a pert rie dish? Anderson points out the Roman Catholic Church’s stance which is that government’s have an obligation to protect the vulnerable. Surely this obligation should extend to the severely ill as well as those groups of laboratory bred cells? Duffy, D., ( 2002) Background and Legal Issues Related to Stem Cell Research, Congressional Research Service, Almanac of Policy Issues, Duffy claims that human embryonic stem cells (HESC) from embryos in their earliest stage of development are believed to be capable to transform themselves into differing body cell types than any adult stem cells. Research has therefore centered upon the potential that these cells have for the treatment to treat or mitigate the effects of various diseases as well as generating tissues which could be used to replace faulty cells or even organs. Duffy describes various sources for such cells. These are one week old blastocysts created via in vitrio fertilization; embryos of from 5 to 9 weeks obtained through elective abortion processes; embryos created in vitro purely for research purposes; embryos created by somatic cell nuclear transfer (SCNT) i.e. cloning; and finally adult stem cells such as those from bone marrow ore the umbilical cord.. Because the harvesting of such ‘master ‘cells involves the destruction of human embryos it has met much opposition by those who feel i t is unjustified slaughter of potential human beings. It must however be pointed out that these are embryos bred in a laboratory and which whould never have come into existance otherwise, so this is very different from an abortion done perhaps only for reasons of social convenience. In 2002 , according to Duffy, the American Government announced that, with a number of restrictions, federal funds would be made available for stem cell research, but this would be with established strains.

Inclusion in Early Childhood Education Personal Statement

Inclusion in Early Childhood Education - Personal Statement Example Programs, lobbies, and organizations have increased regarding inclusion over the years. More and more people have been getting involved. Likewise, the number of schools affected by inclusion has multiplied. The education system has been changing towards equality for all students. Increasingly, many individuals have realized the benefits of this movement. As humans, freedom has always been one of our strongest passions. It brings us joy to know that we are all being refined in the culture of equality. Educating all children to the utmost extent possible in a regular classroom is one of the noblest movements of mankind. We must then say yes to inclusive education since it fights for the rights of all children to be full members of the society. Some people think that inclusion is not the best option for all cases. Several think that it is unfair for the other students to be compromised. â€Å"†¦for example, children with hearing impairments may be in segregated classrooms or at ho me to concentrate on learning sign language† (Deiner, 1999, p. 31). ... A number of individuals still have misconceptions about inclusion. Others just define it with their own understanding. Furthermore, definitions have evolved and influenced by a country’s legislation. Some teachers who have to face the challenges are ill-equipped on how to handle the situation. In reality, there are educators who have to accept the â€Å"inclusive classroom setting† without appropriate knowledge and experience. Traditionally, children with special needs are not included in assessment standards. This makes it hard for several systems to evaluate their respective performances. In actual settings, teachers, including volunteers, are not enough to manage the learning process inside the classroom. According to the U.S. Department of Education (2007), 53.6% of children with disabilities are served in regular classrooms. With this population, more educators are undeniably needed to be thoroughly trained concerning teaching children with disabilities. Clearly, i nclusion brings about a change in the education system that everyone needs to be prepared of since the special education, as well as the regular system, are affected in this alteration. To address the other teachers’ qualms regarding inclusion, a collaborative approach can be helpful in communicating the necessary information. It is understandable that many professionals are still in the denial stage regarding inclusion. In due time, they will be able to have acceptance, understanding, and eventually knowledge about the process of inclusion. Almost all schools are already pushing for this undertaking to succeed. Sooner or later, more compelling regulations are likely to be endorsed.  

Deena Shakir Essay Example for Free

Deena Shakir Essay Richard Watts Jr. describes the striking similarity between the Salem witch trials and the McCarthy Era as a struggle between the rights of freeman and the mass efforts to destroy them under the guise of defending decency. All good writing conveys a strong message for the reader to take away, and effectively apply to his everyday life. In the novel The Crucible, author Arthur Miller uses 17th Puritan society, and the Salem witch trials as a vehicle to make a strong political statement about the nature of conformity in an overly hysterical society, and the fundamental struggle man faces to retain moral righteousness in the face of a cruel world. Written in the heart of the McCarthy Era, The Crucible makes sweeping statements about the nature of society during a crisis, and how people deal with the introduction of beliefs that differ from their traditional way of thought. Claiming the people of his society are just as intolerant as the Puritans, Miller desperately pleads with them to learn from their mistakes, and not persecute others based on the nature of their beliefs. Through the story of the Salem witch trials, Miller epitomizes the never-ending conflict between an individual and society as a continuous struggle to retain ones moral righteous, and not give in to illogical societal demands. Through the actions of the court officials, the girls, and the Christ figures, Miller effectively points out the manner in which society persecutes those who refuse to conform in their ways of thinking, and the nature of the challenging test individuals are forced to make in such a conflict. The society in Salem also demands conformity from the court system, a place where those who dare to be different are tried. At least on face, it appears that the court simply wants those people who challenge society to be brought to justice. However, during the Salem witch trials, the court officials, who ironically are the one group in society who are single-handedly responsible for administering justice fairly, act simply out of self-interest, striving only to appease the community, and gain fame. Relaying on nothing more than spectral evidence, Danforth and the other court officials condemn those who refuse to conform to societys beliefs. Under the guise of religious duty, Danforth strives solely to appease the community, and benefit his standing in society. He believes that a person is either with the court or he must be counted against it. When one does not conform to the norms of society and challenges it, he is condemned to die. For example, upon discovering that John Proctor does not come to church on Sundays, he automatically assumes that Proctor must be guilty, and must be hanged. He appears motivated solely by the desire to gain fame. For example, in the final act of the play right before the hanging, Reverend Hale tries to convince Danforth to postpone the hanging. Danforth knows that the village expects to see them die this morning and cannot postpone the event because postponement now speaks a floundering on my [Danforths] part. Danforths actions show that he not only acts out of self motivation and the desire to appease society, but also fails the to overcame his conflict with society. Reverend John Hale, on the other hand, also appointed to work with the court during the witch trials, makes his decisions based on his own morals instead of what society prefers. Hale, an expert on witch trials and a stranger in Salem finds it difficult to draw a clear opinion on them that come accused before court. Being a minister of the Lord, Hale judges others based on clear evidence and does not dare [to] take a life without proof. His morals prevent him from just simply doing what will appeal to society. Even though he desires to be allied with the best minds in Europe- kings, philosophers, scientists, and ecclesiasts of all churches, he, unlike Danforth and the court officials, refuses to let his personal ambition come in the way of administering justice fairly. He even rejects his religious doctrine in the name of justice, claiming that life life is Gods most precious gift; no principle, however glorious, may justify the taking of it. Unlike Danforth and his selfish motivation, Reverend Hale refuses to conform to what society dictates, clinging on to his own moral beliefs.

NTCM standards Essay Example for Free

NTCM standards Essay NTCM standards are widely used standards for mathematics in US and many websites are now offering different services which can familiarize a student to the standards and help student to learn the elementary mathematics while having fun also. This paper will present an analysis of the four websites that contain math activities which confirm to the NTCM standards. First Website http://illuminations. nctm. org This website offers different activities such as numbers and operations, geometry, Algebra, Measurement and problem solving etc. The methodology used by this site is really simple and comply with the standards by providing an easy to learn approach which is basically targeted at improving the number sense of the children. Since this website offers lessons for different classes and as such as the standard improves, the complexity of the mathematical operation increase too. For initial classes like Pre K-2 etc the operations are really simple such as computing, addition, subtraction however, as the level of difficult increases, the complexity of these operations improve too. This website is appropriate for the students from Pre- K-2 to the age groups of 9-12 years. These activities are important for the students because they assist them in improving their understanding of the mathematics and basic operations. These activities can lead to the achievement of students because they are presented in a very unique and different way and can keep the interests of the students intact. These activities support differentiation of the instruction because they provide a very easy to use tool which is not only simple but also very easy to understand. Students can easily learn them and teachers have the option to make them more fun to learn.

Economic Factors Affecting UK Non League Football Clubs

Economic Factors Affecting UK Non League Football Clubs An investigation of the economic factors affecting the commercial success and sustainability of UK non league football clubs Introduction Football clubs are traditionally not the strongest or most profitable businesses. This is supported by Deloitte’s (2007) annual report into the state of football finance, which stated that, outside of the Premier League, UK football as an industry recorded a net operating loss. Even in the Premier League, where clubs benefit from higher levels of sponsorship, media exposure and TV revenues, four clubs posted an operating loss in the 2005 / 2006 season. This implies that, the lower the division a club is in, the harder it is for them to survive and become commercially sustainable, let alone successful. Indeed, there is an argument that many football clubs will not survive without some form of outside financial support, such as a rich benefactor or owner. However, with increasing pressure from fans to spend money on securing the best players and challenging for success, whilst not increasing ticket prices to cover any additional expenditure, many wealthy businessmen, and even mu lti millionaires, are finding that bankrolling a football club is beyond their means. This is reflected in the view of Henk Potts, a strategist at Barclays who claims that â€Å"Any business model that revolves around 11 overpaid players kicking a piece of dead cow around on a wet November evening is no place to put your money† (Tomlinson, 2004). Issues such as these are exacerbated at the non league level. Not only must non league clubs put up with similar demands for success, but they often find themselves within the catchment area of a league, or even Premier League, club. In addition, with the rise of cable and satellite television, many people who would have previously watched their local non league teams on a regular basis can now choose to watch a variety of league matches from the comfort of their own home. This has put downward pressure on attendances for a number of non league clubs, making it even harder for them to survive and succeed. Ashford Town is a prime example of such a struggling club. As can be seen from the six years of accounts in the appendix, Ashford Town’s level of debt has increased from less than  £40,000 at the end of 2002 to more than  £90,000 at the end of 2007. In the same period, the club’s losses, and hence net worth, has fallen to - £70,000, with the club posting a net lo ss in every single one of the last six years. Attempting to address issues such as these is something which has been the subject of significant amounts of research and discussion over the past few decades. As such, this dissertation will not attempt to reach a solution to all of the numerous issues affecting the modern UK football industry. Instead, it will attempt to determine the extent to which contemporary management theories and techniques can be used by non league football clubs aiming to improve their sustainability. This aspect has been chosen because, in spite of the significant amount of research carried out into the sustainability of football as a business model, there has been little attention paid to smaller non league clubs. As such, the initial investigation will entail a detailed and structured review of the existing literature, around how the commercialisation of football has developed and what useful lessons this can provide. This will be followed up by a questionnaire survey of ten non league football clubs, i ncluding Ashford Town, to determine the extent to which they have followed contemporary business practices, and the extent to which said practices have aided their commercial sustainability. Finally, the results of these investigations will be used to attempt to put together a business plan for Ashford Town, in an attempt to demonstrate how the club may be able to turn its current, loss making, performance around. Aim and objectives As discussed above, the main aim of this dissertation will be to carry out an investigation of the economic factors which impact on the commercial success and sustainability of non league football clubs in the UK, and how contemporary management theories may be able to assist in boosting said success. In order to achieve this, it will be necessary to examine how football has developed as a commercial enterprise, and how this has impacted on the divisions of revenue and profits within the industry. As part of this, it would be useful to analyse the main revenue streams of football clubs, as well as the main parts of their cost base, and how these can best be managed. One of the main sources of revenue for most clubs will likely be gate receipts, however many clubs will likely make a significant amount of revenue from marketing, commercial activities, and sponsorship, particularly in the upper leagues where commercial opportunities are likely to be larger. However, it is expected that commercial and marketing opportunities will also exist in the lower leagues, and even for non league sides. As such, this piece will also investigate the extent to which non league teams take advantage of these opportunities, as well as the need to control for factors such as on pitch performance and success, with the associated potential prize money and increased takings. The following objectives will be addressed as part of this study: To assess the factors which underlie the commercial success of football clubs, and hence also the factors which could lead to clubs going into administration, and potentially ceasing to exist. To examine some of the most successful football clubs and football business practices in the UK, and identify how these clubs and practices can contribute to maintaining commercial sustainability. To examine the extent to which contemporary models of business organisation and competitive strategy are relevant to football clubs. To identify and analyse the role broader business opportunities can play in increasing the stability of football clubs. To identify areas of financial savings and cost efficiency which can be used by football clubs without adversely affecting their on pitch performance. It is expected that, in answering these objectives through the literature and primary research, sufficient insight will be obtained to allow the formulation of conclusions and recommendations for non league football clubs wishing to boost their income, or control their costs. These conclusions and recommendations will be used to analyse the commercial business potential of Ashford Town, as a key example of a struggling non league football club. As such, part of the final report will include recommendations for inclusion into sustainable business plans detailing how the club can learn from other clubs, and economic and management theories, to ensure future economic stability. Ideally, in addressing the various objectives above, and looking at the ongoing performance of Ashford Town, it should be possible to gain an understanding of the critical factors which can affect the commercial sustainability of the football club. As such, the findings can then be applied to Ashford Town, helpin g to contribute to the recommendations around the formation of a sustainable business plan. Methodology Research is defined as the collection of data in order to answer research questions or address research objectives. As this obviously presents a significant range of potential data to collect, and numerous ways to collect it, there are various defined theoretical approaches, the most important of which will be assessed in this section. These are: action research, surveys, case studies, experimentation, grounded theory and ethnography (Saunders et al, 2007). The first of these, action research, involves researchers actively collaborating and working with practitioners in their chosen field in order to investigate a well defined issue or problem, with the aim of finding practical solutions to said issue. As such, action research is a highly involved research methodology, which enables researchers to examine an issue in significant depth, investigating the root causes and creating detailed cause and effect chains. However, it can cause the researcher to have too narrow a focus when exam ining the problem, leading them to ignore contributing factors from outside their field of study. Indeed, in a study such as this one, where the aim is to determine what the factors affecting football club commercial success are, action research is likely to be unsuitable. Surveys, on the other hand, are more often used for descriptive and exploratory research, as they enable the researcher to cover a wide scope and thus make recommendations for future research and study. In addition, surveys allow researchers to collect significant amounts of both qualitative and quantitative data, thus supporting a broad range of qualitative and quantitative analysis techniques. This is because surveys can include questionnaires and various types of interviews. Of course, the counter to this is that the broad reach of surveys makes it hard for researchers to gain much depth to their research, and surveys are unlikely to reveal the root causes of the phenomena they observe. Case studies represent something of a middle ground, combining the best aspects of action research and surveys, and thus allowing for both depth and breadth to be obtained. This is because they carry out research at a distance from an organisation, thus avoiding the researcher becoming too involved with the organisation, and developing a narrow view. However, the attempt to achieve both depth and breadth means that the research will not actually achieve full depth or full breadth, rather it will fall somewhere in between (Saunders et al, 2007). The other three approaches, experimentation, grounded theory and ethnography, do not actually refer to the collection of data, but to the methods used to observe and categorise said data. Of these, experimentation is based on setting up specific scenarios, in order to determine how said scenarios occur, and then compare the results to theoretical predictions. As part of this, certain external factors can be controlled, whilst others are allowed to vary, hence making it easier to observe and categorise certain factors as either causative or non causative, and also to rank the impact of each factor. Unfortunately, such experiments are often difficult to set up, particularly when attempting to observe large and complicated phenomena. In addition, there is an argument that the level of control implied in experimentation creates unrealistic environments, within which individuals do not behave as they do when not being observed or where nothing is controlled (Saunders et al, 2007). In cont rast, grounded theory focuses on observing scenarios naturally, observing what the factors are affecting said scenario, and attempting to use theoretical perspectives to explain what occurs. These theoretical perspectives are then tested against other scenarios, and refined until they describe the behaviour of the phenomenon as well as possible. Finally, ethnography is more inductive, and involves simply observed the phenomenon, looking at the factors which have combined to cause it, and attempting to decide which key factors and behaviours have caused the phenomenon to behave as it did. In contrast to grounded theory, ethnography does not attempt to objectively define the various factors and theoretical models affecting an observed phenomenon. Instead, ethnography focused on the qualitative effects which both the factors and the individuals concerned have on a phenomenon, and also looks at the perceptions the actors have of the key causal factors (Saunders et al, 2007). In this case, because this dissertation is attempting to analyse a more general phenomenon,: the factors affecting the commercial success of football clubs, a broad research perspective should be taken. As such, this piece will use a survey, to help frame and investigate said factors, as well as using a limited case study of Ashford Town, to examine the fact ors which specifically impact on this club. Ethnography will be used as a guiding principle when analysing the results and attempting to determine which factors are most important to non league football clubs. This is because football clubs are not renowned for their use of specific management theory and techniques, and hence any attempt to directly fit their behaviour to the theory would likely harm the relevance of the results to other clubs looking to make use of them. In addition, the nature of football, where success is defined by on pitch results rather than profitability, means that existing theory is unlikely to be an exact fit to the football context. As such, ethnography will be used to help explain the techniques used, and how these could fit to management theory and observations. The surveys themselves will include both a questionnaire and an interview with the club officials, either the club Secretary or Chairman, regarding the commercial realities confronting the club, as well as the existing financial situation including any handouts from wealthy club benefactors, loans, grants, and sponsorship. Unfortunately, details of the income and revenue streams are not available, and thus it is impossible to complete a full and detailed analysis of income streams and expenditure analysis, with the exception of those of Ashford Town. As such, the findings will be used to analyse the revenue and costs of Ashford Town, with the aim being to assist in assessing the clubs overall position; and whether it is under performing, or whether a business and financial saturation point has been reached. Given that only the financial accounts, and not the management accounts, of Ashford Town are available, detailed analysis of the revenue streams and costs will not be possible. As such, and as discussed above, the quality and depth of data is likely to limit the extent to which specific recommendations can be made. In addition, this dissertation will attempt to make use of both qualitative and quantitative data, as both of these types of data can make positive contributions to a study. Qualitative data methods aim to gather data which is difficult to represent in a numerical form. As such, qualitative data gathering tends to focus more on asking people their opinion around certain topics, as well as their perceptions of various factors. As such, qualitative data tends to be richer than its quantitative equivalent, although it is usually not as easy to analyse and represent it in graphical forms or through statistical analysis techniques. This is because qualitative data can help to explain why relationships occur between data, as well as helping to explain relationships that are not as unclear when examined from a quantitative point of view. In contrast, quantitative data collection methods tend to based on simply gathering and analysing quantitative observations and data, or data which can be represented in a numerical form. This is usually achieved through actually observing quantifiable phenomena, such as the profits made by football clubs or the number of clubs going into administration. However, it can also be gathered by asking individuals to assess qualitative factors from a quantitative point of view, such as by asking them to rank factors on a Likert scale, like the importance of their sources of income (Saunders et al, 2007). As a result, whilst this piece will look to use some quantitative data, the primary research and data analysis will be performed via qualitative data, analysis, and interpretation. As a consequence of the above discussion, this dissertation will use one main method of primary data collection, and one secondary method, to address the research questions. This will thus help increase the value of the dissertation, by providing more depth and insight to the analysis, as well as allowing triangulation with the results from the literature review, which will increase the validity of any conclusions and recommendations (Saunders et al, 2007). The main method of primary data collection will be the questionnaire survey of ten non league football clubs. This data will be used to assess the various factors impacting on these clubs, and their relative importance, as well as looking at the key income streams and costs incurred by the various clubs. As such, this data will be both qualitative and quantitative, and will act as the survey part of the methodology. The secondary set of primary data will be obtained from the financial accounts of Ashford Town, which will be provid ed. Whilst these accounts are not likely to be very detailed, they will help add depth to the study, and will demonstrate the actual financial situation the club is in as well as help contextualise the possible additional revenue streams the club is able to generate. As such, this section will represent the case study part of the study, whilst being driven and directed by the results of the survey discussed above. This will enable the provision of additional depth, through an in depth look at the actual accounts of a non league football club. This will help provide the ideal balance of breadth and depth. In addition, the collection of data from two distinct sources, the internal survey of staff and the financial results intended for external use, will help create a more accurate and independent triangulation between the various results, as well as a better analysis of the factors underlying them. This cross sectional data collection and analysis is critical in facilitating the use of both quantitative and qualitative analysis, as discussed above, and will help to further increase the value and the academic impact of this dissertation. However, given that commercial sustainability is not a concept which can be easily described through simple quantitative data, the qualitative part of the report is likely to be more important when attempting to determine the factors which underlie the commercial success and sustainability of non league football clubs. Regarding the sample size, it was necessary to find a balance between the need to have a large sample size, and the need to maintain a manageable quantity of data, as well as to fit all of the data collection and analysis in what is a very short period of time. As such, it was decided to collect data from just ten selected non league football clubs. These clubs are Ashford Town FC, Bromley FC, Burscough FC, Chatham Town FC, Corinthians FC, Croydon Athletic FC, Dartford FC, Ebbsfleet United FC, Whitstable FC and AFC Wim. These clubs have been selected as they were most responsive to initial attempts to contact them, and are also within reasonably close geographic proximity thus making the collection of data somewhat simpler. As such, they also represent teams from a fairly close geographic area, and thus should be affected by similar factors and economic effects. When carrying out questionnaires with the clubs, no club requested complete anonymity, and indeed all expresses an interest in seeing the final results of the study to see if it would be of use to them in determining how to best improve their business performance and sustainability. As each questionnaire is relatively straightforward, it was decided to only use one questionnaire for each club, to keep the data set simple and consistent. In order to analyse the qualitative data which is produced from the surveys, it will be necessary to use a research strategy to interpret and validate the data. Positivism has been selected as the research strategy for this piece because, of the four main research philosophies, or paradigms, which can be used to guide and interpret qualitative research, positivism is the one which is most concerned with the facts, rather than the impressions arising from the research (Saunders et al, 2007). This makes positivism ideal for analysing the subject of health and safety in the oil industry, as this can be an emotive and important issue for many workers in the oil industry, as has been shown in the literature review. As such, it will be necessary to avoid forming impressions when carrying out the research, and particularly when analysing the results of the questionnaires. Positivism can help avoid such subjectivity by ensuring that the researcher takes a scientific approach to the research, and minimises the impact of impressions and judgements. Indeed, positivism is based in the original work of Comte, who argued that knowledge can only even be relative, and hence will always be affected by the method used to gather it (Sellars, 1939). This implies that any attempt to interpret the motivations of a respondent in a research project will be affected by the method of data collection, and thus will be blurred. As such, the researcher should concentrate solely on the observed facts, rather than attempting to contextualise or rationalise their observations. However, the main disadvantage of positivism is that, simply be observing or recording an event, such as someone’s views on health and safety, can tend to influence the motivations of the subject, and hence their responses. As a researcher using a positivist paradigm cannot speculate on any potential changes in motivation, this may mean that the actions observed will not be wholly consistent with the actual behaviour in the absence of observation. For example, if a senior manager at an oil company were asked their opinion about health and safety legislation, they may give a different answer to their true opinion of the subject, as they may feel that their public persona needs to be displayed in a certain way. This can hopefully be avoided, to a certain degree, in the questionnaires by not revealing the overall purpose of the survey; assuring the respondent of neutrality; and ensuring that the questionnaire is as neutral as possible. This is based on the argument that if the su bject is unaware of what their responses will be used for, they will be less likely to change their behaviour accordingly. Caldwell (1980) also argues that the face that positivism is based on observations, and not on the fundamental motivations behind said observations, means that it is incompatible with financial and economic viewpoints. This is because economics is based on the study of people’s motivations and decisions in situations where everyone is seen as either a buyer or supplier, and hence everyone acts according to a motivation. For example, when asked if they would prefer additional health and safety legislation, oil executives would naturally answer no, as the cost of compliance would decrease their profits. This occurs because the oil executive’s salary depends on their financial performance, hence they are motivated to avoid anything which may have a negative effect on said performance. Whilst this incompatibility and bias has not been empirically proven; Caldwell (1980, p. 53) argues that it has â€Å"been sufficiently robust to cause many contemporary analysts to turn to alternative approaches†. This implies that such factors need to be addressed when constructing the questionnaires, and that questions which will have an innate connection to, or dependence or, economic and financial factors should be avoided. This implies that, as discussed above, the financial impacts of the health and safety legislation will need to be studied as a secondary priority. Literature Review The history of professional football and commercialism Wray (1982) argues that the late nineteenth century, when significant riches were brought into the UK by the Industrial Revolution and during the Victorian era, was the start of true commercialisation of sport in the UK. This assessment is based on a study of the economics of the gate receipts taken by the football industry in Scotland between 1890 and 1914. This analysis showed that, not only were some entrepreneurs looking to profit from football by commercialising its, but others were looking to do so with the aim of winning more matches, tournaments and hence glory and status. Indeed, whilst the majority of the companies involving themselves in sports such as cycling and horse racing were simply looking to use the sport to create wealth for themselves and their shareholders, the majority of football clubs in Scotland were converted to business principles purely to enhance sporting success. As such, conventional profit and shareholder utility maximisation goals arguably applied mu ch more to other sports than to football, where supporter utility maximisation took precedence. However, Wray (1982) also claims that there was a significant focus on supporter and team utility in other team sports such as cricket, and this was again due to the motives behind the owners, directors and shareholders in many cricket teams. It appears that the British affinity with sports such as football and cricket meant that they developed with the aim of satisfying the fans, whilst the other sports, with less of a spectator following, developed more with the aim of providing financial returns. In addition, the drive towards commercialisation, and in an attempt to assure competitive success, Wilders (1976) reported that, in 1976, all the 92 clubs in the English League, except for Nottingham Forest, had become limited liability companies. This allowed the owners to spend large amounts of money; with no fear of debtors looking to their personal funds should the club fail to break even. In addition, of those companies, more than half the boards of directors held enough shares to make it virtually impossible for the other shareholders to outvote them on any matter. In particular, in 1967, Wilders (1976) reported that there were 22 clubs where the chairman and board of directors owned more than half of the shares; and a further 55 where the board of directors owned over 25 per cent of the shares. In addition to this, in more than a third of said clubs approval was required by the board of directors if anyone wished to sell their shares. As such, the distribution of shares change d very little as the game commercialised, and the clubs continued to be run for the benefit of the directors and chairman, with ordinary shareholders having very little say in the running of the clubs or the returns they earned on their investment. Sloan (1969) also argues that football’s commercial development was driven largely by the significant non financial advantages and disadvantages of being employed as a professional footballer. The main argument appears to be that playing football is a source of great enjoyment for a significant number of people, as witnessed by the thousands of amateur and non league sides which pay without any financial reward. As such, football tends to give players a degree of satisfaction which few other jobs provide, as well as potentially allowing the best players to become national celebrities, with associated additional income and exposure from activities such as writing books; commenting on other footballers performances; and advertising various products and services. In addition, during the initial development of the sport, clubs tended to provide players with houses let at below market rents, as well as giving them significant freedom outside of training and match days. In addition, the fact that the season only covers around nine months of the year, excluding internationals, means that players tend to have significant amounts of free time during the summer break, and even when training they often have several hours free each day. This is countered by the fact that players require a high degree of fitness, and will often need to be away from home for several nights if their schedule demands it. However, Sloan (1969) concludes that football seems to confer more advantages to players than disadvantages, which has helped to raise the profile of professional and semi professional football, and thus contribute to the number of players, and hence number of clubs, in the modern game (Sloan, 1969). This obviously places pressure on the market, with it being difficult and expensive for supporters to follow more than one club, hence making it difficult for smaller clubs to attract supporters. However, countering this is the fact that, since early on in the evolution of the English Football League, the transfer system acted to restrict the movement of labour, to an extent that is rarely seen in other industries. The rules of the transfer system state that any player who wishes to appear for a league club must be employed by that club, in the case of professional players, and must be registered with the Football League, as well as the English Football Association. As such, the only way a player may move between clubs is if both clubs and both ruling bodies approve the transfer. As such, this procedure requires both clubs, the player, the Football League and the FA to consent, effectively giving clubs monopolies over the services of their players for the duration of their fixed length contracts. This is a situation which would not be accepted in other industries, and has regularly been compared with trading slaves, with players often having very little say in where their clu b makes them move (BBC, 2008). Indeed, the fact that transfers almost always involve the payment of a fee by the club who the player is joining further enhances the slave trade connotations. As such, whereas most businesses would attempt to attract new employees by offering higher wages or better working conditions, football clubs are forced to offer high wages, better working conditions, and pay a large fee to the club from which they source the new player. Given that the fees have risen from  £1,000 in 1905,  £10,000 in 1928,  £100,000 in 1961, and into the tens of millions by the present day, it is clear that the increased demand for the best players is forcing clubs to devote ever more funds to transfer fees and wages, particularly when bidding against other clubs to secure the best players (Sloane, 1969). However, in spite of the multi million pound deals which they have been charged with sourcing and carrying out, Wilders (1976) reported that the majority of managers still tended not to have any form of formal training. Indeed, in Wilders’ (1976) survey of 28 English League managers, 16 managers claimed that they would have benefitted from some sort of business and financial course when carrying out their duties and developing their careers. Wilders (1976) claims that this is not the most surprising aspect, the most surprising aspect is that twelve of the managers surveyed believed that they did not need any formal training, and that their experience as a player would be sufficient to help them discharge their managerial responsibilities. However, this belief that playing experience alone provides sufficient training and skills for the demands of football management is arguably one of the reasons why so many clubs have failed to develop as businesses: the skills of professiona l footballers do not tend to include financial and business dealings, or the need to balance budgets. Indeed, the results of the survey indicated a general belief that the majority of football managers knew about the footballing side of their job, but generally knew very little about the need to manage the financial side of the business. As such, the general belief that the best footballers tend to make the best managers has not necessarily been borne out, with many of the best managers having been mediocre footballers at best. In fact, Wilder (1976) claims that the technical gifts needed to make a footballer can often hinder the effective management of clubs. The rise of commercialisation Whilst commercialisation has been a significant trend in the football industry in the UK for the past few years, its only since the 1980s that football in the UK, and the whole of Europe, has truly developed as a major commercial industry. This is evidenced by the fact that, in 1986 the 22 First Division clubs in England had a combined annual tur

The Conservative Party Essays -- Papers

The Conservative Party The Conservative Party stands for patriotism, having respect and pride for the country we live in, keeping the United Kingdom as a 'union', and putting Britain's interests first. Tories also have a respect for British traditions and values, such as a respect for the Monarchy and the Church of England. However they think pragmatically, they are willing to change but they are suspicious of change, especially dramatic change, thus they prefer evolution to revolution. Also, the Conservatives stand for having a strong but limited, Government, meaning they feel that the Government should be powerful, but they should also intervene with people's lives less. This is done by taxing people less, allowing them to have more of their own money to spend on what they want. The Tories prefer to tax people indirectly, by means of value added tax (VAT) for example. This ties in with another Conservative belief, that people should have freedom of choice so long as it is within reason of the law. Following on from this, the Conservative Party stands for strict law and order, by insisting that people should abide by the law, and that those who don't shall receive longer and tougher sentences/punishments. Furthermore, the Tories stand for meritocracy, a belief that those who work harder and are more able should be rewarded for doing so. This can be linked with their belief in a respect for authority, that people who work hard to get into places of authority deserve respect. Finally, the Conservatives stand for preserving traditional family values, believing that close family units are vital for stability, and ... ...arget of votes, therefore retaining the position of Prime Minister, it showed that many people in the Government opposed Major, damaging his reputation. The final factor that caused Conservatives devastating defeat in 1997 is that Tony Blair, the 'new' labour party leader Tony Blair appeared to be firm and strong, while and the same time the Conservatives were further dogged by sleaze stories. Also, after calling a general election, Major refused to show the 'Faust' video as part of the Conservative campaign, which showed Blair making false promises, and he opted to talk about his policies rather than making personal attacks on Blair as advised. Because of all these problems that Major faced, as well as a hugely successful 'new' labour campaigned led by Tony Blair, the Conservatives suffered a landslide defeat.

Socio-cultural Issues :: Education Internet Web Technology Essays

Socio-cultural Issues Perhaps the most enriching and obvious societal change influenced by the web is education. The Internet is a library of infinite knowledge, and like all knowledge, some can help us and some can hurt us. Although there are numerous beneficial effects that the web has on education, I will address three: research, interactivity, and advancement. Research Having a virtual library with the ease and convenience of the Internet, students can be more efficient, resourceful, and creative in their schoolwork and research. Schoolwork can be submitted legibly by electronic mail, saving paper, time, and difficulty. The mere understandable, clear, and consistent typography of electronic media is a benefit in itself. Marshall McLuhan, author of Understanding Media: The Extensions of Man, explains that typographic extensions brought man universal literacy and education (McLuhan 235). Furthermore, primary and secondary research can be conducted through the web. A student can interview a foreigner or visit the Library of Congress, the Smithsonian, the White House Archives, and libraries from all over the world, traveling to places their circumstances might prevent. I know personally that when I was in high school, research on the Internet was almost mandatory. Most schools were taking a proactive approach to the integration of technology in the edu cation system. Teachers would research and find articles from the Internet to incorporate into the lesson for the day. I must point out that although I attended high school in the late 90s, the school I attended was very small (population about 500), rural, and by no means wealthy. The primary negative consequence of research on the Internet is plagiarism. There are websites that sell or give research papers away on the web, allowing students to pass the work off as their own. It is also possible that a student may steal information and claim it as original, which is another form of plagiarism. This is a violation of both legal and ethical affairs. Other consequences involve the knowledge of sufficiently retrieving knowledge through search engines, the credibility of the sources used for research, and equal access to students around the nation and world. Interactivity Another major benefit from the web is interactivity through hypermedia. The web provides â€Å"forms of interactivity impossible with video and film† (Farkas 116). In Principles of Web Design, David and Jean Farkas explain that: Websites can adaptively employ numerous instructional strategies, for example, pacing instruction in response to the student’s performance on quizzes, and can support virtual learning communities through message boards, real-time chat, and even video-conferencing.

The Federal Governments Effect on Renewable Energy in the United State

The Federal Government's Effect on Renewable Energy in the United States In an article posted by Reuters on October 24, 2006, the global conservation group, formerly known as the WWF, stated that â€Å"humans are stripping nature at an unprecedented rate and will need two planets' worth of natural resources every year by 2050 on current trends† (Blanchard). The report indicates that, if every other country were to use the same amount of energy as America does, five planets worth of resources would be needed to support the world. America, as one of the largest consumer countries of energy, has been making attempts to implement methods for using alternate energy sources in order to preserve the already dwindling resources of its environment. Although many advances have been made in alternate and renewable energy research, one major factor appears to stand in the way of its development: the federal budget. President George W. Bush and his administration have been making budget cuts in solar and other renewable energy programs due to the pro grams’ lack of popularity in the marketplace and little success in research and developmental advancements throughout the years. However, many advocate groups for the use of renewable energy blame the field’s slow advancement on the lack of funding it is being allotted by the federal government. Without interest, the government will not increase funding, but without funding, the opportunity for interest to expand is minimal. The question of why the federal government has allowed outside interest groups to play an influential role on the decisions it makes regarding the nation’s environmental well being comes into play, as the American public’s national opinion continues to be overlook... ...r Beyond Planet's Means: WWF." Reuters News Service. 24 Oct. 2006. 24 Oct. 2006. n.pag. Doggett, Tom. â€Å"UPDATE 2-Bush budget cuts solar, renewable energy programs.† Reuters New. 9 April 2001. 1-4. Morris, S.C. â€Å"Coal Conversion Technologies: Some Health and Environmental Effects.† Science Magazine. 206. 4419 (1979): 654-662. O'Neill, Brian C. and Michael Oppenheimer. â€Å"Climate Change: The Untold Story.† 13 Sept. 2006. Greenpeace UK. 15 Oct. 2006. 1971-1972. . Skylar, Scott and Kenneth Sheinkopf. Consumer Guide to Solar Energy. Chicago: Bonus Books, 2002. 2-24. "U.S. Public Favors Use of Renewable Energy." Xinhua New Agency. 3 Nov. 1998. 2 Oct. 2006. n.pag. The Federal Government's Effect on Renewable Energy in the United State The Federal Government's Effect on Renewable Energy in the United States In an article posted by Reuters on October 24, 2006, the global conservation group, formerly known as the WWF, stated that â€Å"humans are stripping nature at an unprecedented rate and will need two planets' worth of natural resources every year by 2050 on current trends† (Blanchard). The report indicates that, if every other country were to use the same amount of energy as America does, five planets worth of resources would be needed to support the world. America, as one of the largest consumer countries of energy, has been making attempts to implement methods for using alternate energy sources in order to preserve the already dwindling resources of its environment. Although many advances have been made in alternate and renewable energy research, one major factor appears to stand in the way of its development: the federal budget. President George W. Bush and his administration have been making budget cuts in solar and other renewable energy programs due to the pro grams’ lack of popularity in the marketplace and little success in research and developmental advancements throughout the years. However, many advocate groups for the use of renewable energy blame the field’s slow advancement on the lack of funding it is being allotted by the federal government. Without interest, the government will not increase funding, but without funding, the opportunity for interest to expand is minimal. The question of why the federal government has allowed outside interest groups to play an influential role on the decisions it makes regarding the nation’s environmental well being comes into play, as the American public’s national opinion continues to be overlook... ...r Beyond Planet's Means: WWF." Reuters News Service. 24 Oct. 2006. 24 Oct. 2006. n.pag. Doggett, Tom. â€Å"UPDATE 2-Bush budget cuts solar, renewable energy programs.† Reuters New. 9 April 2001. 1-4. Morris, S.C. â€Å"Coal Conversion Technologies: Some Health and Environmental Effects.† Science Magazine. 206. 4419 (1979): 654-662. O'Neill, Brian C. and Michael Oppenheimer. â€Å"Climate Change: The Untold Story.† 13 Sept. 2006. Greenpeace UK. 15 Oct. 2006. 1971-1972. . Skylar, Scott and Kenneth Sheinkopf. Consumer Guide to Solar Energy. Chicago: Bonus Books, 2002. 2-24. "U.S. Public Favors Use of Renewable Energy." Xinhua New Agency. 3 Nov. 1998. 2 Oct. 2006. n.pag.

Literature Review Performance Management and the Balanced Scorecard

Chapter 2 Literature Review Since the Balanced Scorecard was developed in the 1990’s by Robert Kaplan and David Norton (1992), it has gained in popularity amongst academics and practitioners. In 1990, Kaplan and Norton led a research study of a lot of companies with the purpose of exploring the new methods of performance management. The importance of the study was an increasing belief that the financial measures of performance management were not as effective as before with the development of modern business enterprise.Representatives involved in the study companies, including the researchers Kaplan and Norton, were persuaded that the reliance on financial measures of performance had an effect on their ability to create value. After deep discussions the group brainstormed on several alternatives but finally settled on the balanced scorecard, which featured performance measures, customer issues, internal business processes, employee activities, and shareholder concerns.Kaplan a nd Norton introduced the new tool as the Balanced Scorecard and summarized the concepts of the study in the first of three Harvard Business Review articles, â€Å"The Balanced Scorecard-Measures That Drive Performance†. Many organizations in both the private and public sectors have embraced the concept of the balanced scorecard. Most have implemented it in an attempt to improve performance (Chan & Ho 2000; Hoque & Jamesl Ittner & Larcker 2003). However, it appears that the term balanced scorecard is subject to different interpretations.For example, a document published by CMA Canada (1999) suggests that the term â€Å"Balanced Scorecard† maybe understood differently by different individuals/organizations. They state that many organizations believe that if a performance measurement system includes both financial and nonfinancial measures, it is a balanced scorecard, whereas Kaplan & Norton claim that a BALANCED SCORECARD is much more than just a collection of performanc e measures. Different interpretations of a BALANCED SCORECARD are evident in academic studies as well.Hoque & James (2000) determined BALANCED SCORECARD usage using a 20-item scale noting that their BALANCED SCORECARD measure might not pick up the strategic linkages of a real BALANCED SCORECARD. As a result, companies in their study may possibly have had varying levels of BALANCED SCORECARD implementation which could have affected their results, especially considering the fact that BALANCED SCORECARD usage was the dependent variable in their regression model.Chan & Ho (2000) stated in their limitations section that â€Å"†¦ the respondents may have mistaken their organization’s performance measurement system to that of a true BALANCED SCORECARD (p. 167). † It is also possible that a company’s performance measurement system has all of the attributes of a balanced scorecard but they do not consider it to be one. Clearly defining a BALANCED SCORECARD would be a 4 contribution to future research by providing a basis to determine the extent of BALANCED SCORECARD adoption by an organization. This study will attempt to do this.Although there are numerous studies on the balanced scorecard (Chan & Ho 2000; Hoque & James 2000; Lipe & Salterio 2000; Malina & Selto 2001; Lipe & Salterio 2002; Ittner & Larcker 2003; Speckbacher et al. 2003), only one study has attempted to develop a conceptual model of the scorecard and used it to examine the extent of its adoption. This was in Austrian, German and Swiss organizations (Speckbacher et al. 2003). This suggests a need for more research to examine what attributes of a Kaplan and Norton (1992, 2001, 2006) Balanced Scorecard other organizations use in their performance measurement system.This study will not attempt to explain the reasons for any differences between organizations with different levels of Balanced Scorecard adoption, it will only report them. In summary, while other studies have looked at specific aspects of the balanced scorecard, only one has looked at its structure as a whole (Speckbacher et al. 2003). Similar to Speckbacher et al. (2003), this study examines the structure of the BALANCED SCORECARD as a whole. This study is however, unique in that it addresses both the structure and use of the BALANCED SCORECARD. Kaplan & Norton (1992; 1996; 2001), the originators of the balanced corecard, emphasize that the inclusion of non-financial measures is just one aspect of the balanced scorecard, noting that there are several structural attributes that make it unique from other frameworks, such as KPI (key performance indicator) cards and stakeholder cards. Kaplan & Norton (1996, 2001) also suggest that its unique structure allows it to be used as a strategic tool to steer organizations towards sustained long-term profitability. They argue that simply including non-financial metrics in their performance measurement system is not enough for organizations to learn, improve , and grow.If Kaplan and Norton’s argument is correct, then companies with different levels of BALANCED SCORECARD adoption should see different results. This suggests a need to compare organizations that have different levels or numbers of balanced scorecard attributes to see if there are any differences. As well, academic studies may be more comparable if a clearly defined Balanced Scorecard was used. A clearly defined BALANCED SCORECARD would enable organizations and researchers to assess the level of BALANCED SCORECARD adoption which may help to explain some of the differences in results between studies.Understanding Performance Management Processes 2. 1 Defining Performance Maila (2006) stated that performance implies the action of doing things that is using things, attending to conditions, processing, communicating and achieving results. Performance is the actual work that is done to ensure that an organisation achieves its mission. In summary, performance encompasses in puts, conditions, processes elements, outputs, consequences and feedback. According to Maila (2006), the end product of performance should be measured against four elements that are: quantity, quality, cost or risk factors and time.The idea of measuring the end product is fully supported as it can be argued that a product can be in any form that is good or bad, hence the need to have it measured. Botswana Unified Revenue Service (BURS, 2002) states, performance shall mean the standard of performance required by BURS related to an employee's output measured in terms of quality and quantity. In addition, it shall mean the behavioural standards and competencies adopted by BURS. The OPM (2005) defined performance as actions, behaviour and/or inputs by a staff member contributing to the achievement of results.While the researcher acknowledges the above definitions, she argues that application of the definitions should be treated with a provision that the output of that action is positive to the organisation. In the researcher’s own definition, performance means an action by an employee that has produced an output relevant to an employee or organisation’s goals. 2. 2 Defining Management Management means to give direction, lead, control, govern, rule over, whilst a manager is an official who manages or controls- a person who has in his hands the general leadership of an enterprise or of a division (Bryman, 1984:78 as cited in Brynard, et al 1997).Vaughan-Jones (2009), defined management as a process of achieving organisational goals through engaging in the four major functions (planning, organising, leading and controlling). Cleland (1994:39-40) described management through the major management functions that are planning, organising, motivation, directing and controlling. Mayor (2005: 246) identified planning, organising, directing, controlling and motivating as roles of individual project manager, an improvement on the definition by Vaughan-Jones as i t has added motivation as a manager function.The description of the major activities/functions of the manager as planning, organisation, command, coordination and control put for the first time the management process into the context of major activities or functions (Fayol, 1949, pp. 3-6). These management functions have been condensed to four, namely: planning, organising, leading and controlling, (Robbins 2003). What comes out clearly from the literature is that planning, organising and controlling are common in the description of the management process or the functions of management.The researcher has made use of these concepts while cognisant of the fact that the usage of majority-based viewpoint can only be made if the viewpoint is proven by means of scientific investigation (Brynard, 1997: 54), however this research will not be able to prove that due to time constraint. In comparing management to leadership activities, the researcher noted that leadership activities has to do with: dealing with change; developing a vision and setting a direction for an organisation; formulating a strategy; aligning stakeholders with the organisation? s vision, motivating and inspiring employees; and recognising and reward success.Management activities include planning and budgeting, implementing strategy, organising and staffing to achieve strategy; and controlling behaviour and problem solving to ensure strategy is implemented, Henry (2008: 143). The research supports the contemporary definition of management provided by Mayor especially that he has added motivation to the definition, a factor that contributes to effective performance management. 2. 3 Defining Performance Management OPM (2005) defines performance management as: â€Å"ongoing communication process between staff and supervisor/managers for getting better organisational results.It involves: (a) establishing clear expectations and understanding about performance and the results to be achieved; (b) identify ing essential areas of performance as relating to the mission and objectives of the O/M/A; (c) developing realistic and appropriate performance criteria; (d) giving and receiving feedback about performance; (e) conducting constructive performance assessments; and (f) planning continuous development of staff to sustain and improve performance so that individual, unit and organisational human capital is optimised†.Performance management is a system for integrating the management of organisational and employee performance (Williams, 2002 as cited by Maila, 2006:13). Performance management is defined as â€Å"the systematic process by which an agency involves its employees, as individuals and members of a group, in improving organisational effectiveness in the accomplishment of agency mission and goals†, this was obtained through (U. S.Office Personnel Management, (Undated) Botswana Unified Revenue Services (BURS, 2002) states that performance management is a joint responsi bility between managers who carry out the assessments and the staff whose performance they are assessing. It is essential that this process is carried out objectively,openly and honestly. The researcher has found some common words to arrive at this definition: performance management is a continuous process between staff and supervisors agreeing on the activity to be performed, how it should be measured and within what period, with an aim to accomplish a goal at employee and organisational level. . 4 Defining Performance Management Processes Performance management process was defined as â€Å"a continuous process where supervisors and employees work together to establish objectives (goals), monitor progress toward these objectives and assess results†. With this process, employees receive regular feedback and coaching which is a vital development process for all employees (KSU, 2009). According Cornell University (2010), the first element of performance management process that must be effectively executed is specifying the required levels of performance and identifying goals to be achieved.The researcher understands from the above definitions that performance management processes is a continuous (non-stop) process that underscores the need for supervisors and employees to work together in determining the organisation and employee? s goals and determining performance standards required to achieve those goals. The researcher views performance management processes as a continuous negotiation process that calls for effective communication (Acuff, 2008:6).It is a process that requires that calls for identification and prioritisation of goals, defining what constitutes progress towards goals, setting standards for measuring results and tracking progress towards goals. It further calls for exchanging feedback among the components, reinforcing goal oriented activities and intervening to create improvement when needed. the performance management process places gre ater importance on the methods used to achieve results.This study recognises that there is a thin line between the definitions of management processes and the description of management functions which then points to the conclusion that these two concepts could be used interchangeably. 2. 5 Defining Performance Measurement Balanced scorecard originally developed as tool for performance measurement at the organisational level and has been expanded to include critical success factors (Kaplan and Norton, 1993 as cited in MoF, 2009).It is recognised by the researcher that the definition of performance measurement underscores the need for output/ product to be measured, (Maila (2006). Emphasis on measuring output is fully supported by this study as it could assist managers to determine whether or not the employee’s output contribute to the attainment of the set goals. The researcher’s contribution to the definition of measurement is that this process is aimed at determining strategies necessary to the realisation of the organisation’s objectives, as they appraise how far one is from attaining the set goal.The process calls for assessment of results and provision of honest feedback to either strengthen progress or remedy non progress. 2. 6 Importance of Performance Management Processes Flanagan and Finger (1998:154) stated that most performance improvement processes consist of agreeing on the standards or expectations by managers and staff: monitoring progress; recognising; achievement and reviewing the performance displayed with recognition and review featuring in the maintenance plan. It is imperative that supervisor and employee agree upon and understand each other's expectations of the job.This is the foundation upon which the entire performance management process will be built. The challenge is that both supervisor and employee have to posses negotiating skills as they are required to agree on each other’s expectation of the job. Acco rding to Cornell University (2010), the main purpose of performance management process is to develop people and improve performance by clarifying goals and coaching regularly. A secondary purpose is to provide honest and accurate formal evaluations to support rewards for performance practices.Performance management processes is important as it entails planning employee performance, facilitating the achievement of work related goals and reviewing performance as a way of motivating employees to achieve their full potential in line with the organisation’s objectives, (Swanepoel et al, 1998 as cited Maila, 2006:8). The researcher deducing from the literature above concluded that performance management process was important as it entails planning employee performance, agreeing on standards, monitor and evaluate performance with a view to facilitating the achievement of work related goals.The process is further important as it allows for a two way feedback aimed at supporting rewar ds or punishment for performance practices. According to Maila (2006, p. 4), criteria for measuring success should be clarified and obstacles timorously identified so as to seek solutions and that public service delivery is not halted, performance management system is one of the instruments that can provide that solution.According to Hogue (2010), performance measurement system highlights whether the organisation is on track to achieve its desired goals. Performance measurement system develops key performance indicators (KPIs), or metrics, depending on the nature and activities of the organization. KPIs can serve as the cornerstone of an organization’s employee incentive schemes. The researcher’s contention is that it is much more difficult to develop KPIs for each area of performance within the organisation which can be measured effectively.According to the MoF (2009), the BALANCED SCORECARD of Robert Kaplan and David Norton of 1996 provide a framework that not only p rovides performance measurements, but helps planners identify what should be done and measured. BALANCED SCORECARD is an important approach for measuring and managing the most critical processes in organization. To be meaningful, company performance should be judged against a specific objective is achieved. Without an objective, a company would have no criterion for choosing among alternative strategies and projects (Armstrong 2000; Chang 1999).For example, if the objective of the company is to maximize its return on investment, the company would try to achieve that objective by adopting investments with return on investment ratios greater than the company’s current average return on investment ratio. However, if the objective of the company were to maximize its accounting profits, the company would adopt any investment, which would provide a positive accounting profit, even though the company might lower its current average return on investment ratio (Birch, 1998; Atkinson, Warehouse, & Well, 1997).Performance measurement is important for keeping a company on track in achieving its objectives (Armstrong, 2000; Atkinson & Epstein, 2000; Frigo, Pustortio, George, & Krull, 2000). The selection of the most appropriate indicators is however, an area with no defining boundaries as there are a number of purposes to which performance measurements can be put, although not all performance measurement can be used for purposes (Fitzergerald, Johnston, Brignall, Silveston, & Voss, 1993).Even though individual firms tend to utilize firm-specific performance indicators appropriate to their needs, for many firms the main performance indicators would typically include some combination of financial; market/customer; competitor; human resource; internal business process; and environmental indicators (D’Souza &Williams, 2000; Barsky & Flick, 1999). More often than not usually however, performance measurements has relied on financial or accounting-based measures, de spite the drawbacks associated with such an approach.Specifically, the use of financial measures alone has serious limitations because of inherently backwards-looking nature, their limited ability to measure operational performance and their tendency to focus on the short-term (Kaplan et al. , 2001a; Ittner, Larcker, & Rajan 1997). The reliance on financial measures alone, therefore, to present the true picture of organizational performance, is in itself backward looking, especially from a variety of stakeholders.As a result, an organization requires more from its performance management system than ever before (Becker & Gerhart, 1996l Kaplan et al. , 2001a; Lambert, 1998). Several researchers have identified that the selection of performance measurement indicators should be: 1. Driven from strategies and provide a linkage between unit actions and strategic plans; 2. Hierarchical and integrated across business functions; 3.Supportive of the company’s multidimensional environme nt (internal or external and cost-based or non cost-based); and 4. Based on a thorough understanding of cost relationships and cost behaviour (Brown & Mitchell, 1993; Euske, Lebas, & McNair, 1993; Kaplan & Atkinson, 1989; McKensize & Shilling, 2000; McMann & Nanni, 1994). Additionally, the method of monitoring performance should be dynamic in order to adapt to internal and external changes.In response to these recommendations, a number of frameworks that adopt a multidimensional view of performance measurement have been developed, most notable of which has been the Balanced Scorecard (BSC) developed by Kaplan and Norton (1992, 1996). The Balanced Scorecard addresses the need for multiple measures of performance and provides a strategic framework, which specifically encourages the use of both financial and non-financial measures along four perspectives – financial, customers, internal business processes, and learning and growth – to measure firm performance (Kaplan & No rton, 1996b).In both research and practice, the BSC has received much attention, particularly as a tool for driving unit level strategy within many industries, including hospitality, health, manufacturing and banking (Ashton, 1998; Beechey & Garlick, 1999; Birch, 1998; Chow, Ganulin, Haddad, & Williamson, 1998; Kaplan et al. , 2001a). According to Kaplan and Norton (1996, p. ) â€Å"the balanced scorecard translates an organization's mission and strategy into a comprehensive set of performance measures and provides the framework for strategic measurement and management†. On the outset therefore, the BSC appears to have all the answers for choosing the most appropriate measures of company performance, which are governed by the organisation’s strategic orientation and external competitive environment.The success of the BSC relies on a transparent and well-defined strategy as the basis for the development of specific and relevant performance measures. Although the BSC, al ong with many other perspectives, acknowledges that firms respond to the environment they face in developing their strategy and ultimately performance measurement system, institutional theory specifically asserts that the social network in which firms operate exerts an equally strong hold on the decision- making practices of the firm (DiMaggio, 1983).For instance, it is likely that for firms operating in highly uncertain environments, for example, the choice of performance measures may be influenced by choices made by industry leaders as a means of reducing uncertainty and enhancing legitimacy (mimetic isomorphism) (DiMaggio & Powell, 1991a; Greve, 2000; Haverman, 1993). For firms operating within institutional environments, such as banking, accounting, insurance and the like, shared norms and behaviours may dictate the types of performance measures used (normative isomorphism) (DiMaggio & Powell, 1983; DiMaggio et al. 1991a; Gupta, Dirsmith, & Fogarty, 1994; Heverman, 1993; Hussain & Gunasekaran, 2002a). For firms operating in environments where there is a pressure to conform to rules and practices, performance measurement may be influenced by the dictates of supervisory bodies (coercive isomorphism) (DiMaggio et al. , 1991a; Greve, 2000; Haverman, 1993).Therefore, it appears that if organisations are seeking to utilise the BSC or similar frameworks to develop the most appropriate measures of performance, coercive, mimetic and normative forces, along with strategic orientation, need to be factored into any analysis in order to gain a true picture of what factors influence performance measurement and management. Hence, it is the purpose of this dissertation to examine the role that institutional forces play in the choice of performance measurement systems, via the application of the BSC framework in an industry where the institutional forces mentioned above are at play.Information about performance management is critical to the effective functioning of any bus iness (Chandler, 1962a; Kaplan et al. , 1992; McWilliams, 1996). However, what constitutes good performance and what constitutes good measures of performance are continuously being debated (Corrigan, 1998; Kaplan & Norton, 1998; Kimball, 1997; Landy & Farr, 1983; Maisel, 1992). For instance, do financial performance indicators provide the necessary information for operating within environments that are classified as turbulent, given that they are backward looking? Armstrong, 2000; Barker, 1995; Kaplan, 1983). Is it important to utilise non-financial information for organisations that are facing changes in demand? (Chang, 1999; Kaplan, 1983). In order to answer these questions and more, this chapter reviews literature on performance management and describes the factors that influence performance measures. In addition, why there is a need for organisations to focus on both traditional financial and non-financial indicators of performance in order to meet organisational objectives, irr espective of competitive environment, is reviewed.Specific frameworks, which can be utilised by organisations to measure performance in this way, are also reviewed, with a particular focus on the Balanced Scorecard (BSC) as a measurement tool which meets the demands of contemporary organisations (Duursema, 1999; Ittner & Larcker, 1998a; Kaplan et al. , 1992). 2. 7 Role of Performance Measures in an Organisation To function successfully in a business environment, an organisation depends upon the decision-making ability of its managers, who in turn, depend upon the availability of useable information (Banker, Devraj, Sinha, &Schroeder, 1997). Information about performance is important in different ways to the various stakeholders within a business. For example, owners and investors are interested in company performance to ensure that their investment decisions are correct, and, if not, to look for alternative investments. Managers look at the performance of a company's subunits as a w ay of prioritising the allocation of resources (Duursema, 1999; Euske et al. , 1993; Fama, 1890; Lockamy & Cox, 1994; Tricker & Dockery, 1995).In a more strategic sense, performance measurement is seen as an important way of keeping a company on track in achieving the company's objectives and as a monitoring mechanism employed by the owners of a company where ownership and management are separated (Baker & Wruck, 1989; Bushman, Indjejikian, & Smith, 1995; Delaney & Husekid, 1996; Huselid, 1995; Ittner & Larcker, 1998b; Kaplan, 1984; Lawler, Mohrman, & Ledford, 1992; Mayo & Brown, 1999).If measures of performance are to be effective, the measures need to be performance- driven and linked with company strategy. This view is supported by a number of researchers who note that measures of performance need to be based on a company’s strategic objectives in order for employees to understand and be committed to the achievement of those objectives (Becker et al. , 1996; Hronec, 1993; Huber, 1990; John, Jacqueline, & Robert, 2002; Johnson, 1998; Kaplan, 1983; Kaplan et al. , 2001a). Specifically, D'Souza and Williams (2000), Euske et al. 1993), Kimball (1997) and Mayo and Brown (1999) argue that within the contemporary work environment, a good performance measurement system should be: †¢Supportive and consistent with an organisation’s goals, actions, people/culture, and key success factors; †¢Driven by the customer; †¢Appropriate to the internal and external environment; †¢Developed by a combined top-down and bottom-up effort; †¢Communicated and integrated throughout the organisation; †¢Focused more on managing resources and inputs, not just simply costs; †¢Committed to providing action-oriented feedback; and Supportive of individual and organizational learning. Although there is agreement that these types of characteristics will make for better performance measures (Devenport, 2000), how performance is actually measured is still a ‘black box’ for many organisations (Cross & Lynch, 1992; Eccles, 1991; ECSI, 1998; Frigo et al. , 2000; Gering & Mhtambo, 2000a; Henerson, Morris, & Fitz- Gibbon, 1987), particularly as performance measures used in one company may not be appropriate for another company facing a different situation or different set of circumstances (Otley, 1980).Defining performance for an individual company is highly dependent upon the company’s business objective and strategy and is therefore quite unique (Fitzergerald et al. , 1993; Hoffectker et al. , 1994; Kaplan et al. , 1992; Kaplan et al. , 1996b; Keegan, Eiler, & Jones, 1989). 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