Communication Style Case Study Essay Example for Free

converse Style Case Study EssayCommunication style is the method used to deliver our messages to others. Its outcome is affected by the style chosen by the individual to relay our message. The different styles atomic number 18 passive, assertive, aggressive, passive-aggressive. throughout my experience in healthcare, I have either witness or taken part in different perspectives that used different styles of communication. There are three specific somebodyal scenarios that come to mind when I think about the different styles of communication. First Personal ScenarioDuring a nursing school infirmary rotation I was assigned to follow a registered nurse and witness communication between the nurse and invitee. The nurse entered the nodes room and without a courteous salutation such as good morning or a simple hello stated, Mrs. Jones here is your medication. The client responded, I do not want it. all you do all day is give me too much medication. The nurse replied with a fir m tone of voice and eye rolling, You have to take it. How do you expect to get improve if you do not take your medicine? Both the nurse and client used aggressive communication. The nurse could prevent the involvement with the client had she initiated an assertive style of communication.To improve the communication the nurse should respond assertively with a moderate voice pitch, a relaxed body stance, acknowledge the clients feelings, and shape up the client to address her concerns (Arnold Boggs, 2011). Also the nurse should explain why the client is being given the medication to help the client understand the reason. According to Hansten and capital of Mississippi (2009), to make communication clear we must explain why we need to take such actions. In this scenario the outcome using an aggressive style give lead to failure to achieve a client focused therapeutic relationship. sooner the client feels that theycannot trust the nurse and respond aggressively. Trust is an essent ial piece to a therapeutic relationship (Arnold Boggs, 2011). Had the nurse approached the client with a simple greeting followed by the name of medication and the reason for taking it, perhaps the client would have been more willing to be compliant with the recommended care. Second Personal ScenarioRecently I witness a situation where a nursing accomplice was sitting at the nursing station and the nurse was walking by holding medications and a water cup in her hand. The nurse asked the nursing garter, The make light is on in room five and I need to give another client his medications. Would you please see what the client needs. The nursing assistant crosses her arms and replies, I am tired of these lazy nurses. I always have to do everything. The nurse rolled her eyes and replied, Just do your frolic and do what I asked. In this situation the nursing assistant responded aggressively. The nurse first used the assertive style then replied using the aggressive style. Instead the nurse should have been consistent with an assertive response.For example she could of replied without rolling her eyes, using a medium voice pitch, abstain from insults, and acknowledge the other persons feelings (Hansten Jackson, 2009). The other person is more likely to listen if they are not feeling insulted and preventing the conflict from escalating (Hansten Jackson, 2009). Also, conflict should be addressed and not ignored to resolve it (Arford, 2005). In this situation the poor communication caused a lack of trust and took the focus away from the clients care. This in turn can cause retaliation among peers and jeopardize quality client care. Both conflicting parties are forgetting that their goal is to provide quality client focus care and collaboration is essential to deliver it. Collaboration helps accomplish better outcomes than one person alone (Arford, 2005). Third Personal ScenarioI had a personal situation where the doctor ordered for a twenty-four hour water colle ction. The procedure involves collecting the urine immediately after the client voids and transferring it to a special container unplowed on ice, to preserve the urine. I informed my nursing assistant, I started a twenty-four hour urine collection in room 5. Can you please make sure tocheck frequently for urine in the bedside commode and place it in the collection container. The nursing assistance replied, Ok. I will. The next time I went into the clients room I noticed the ice where the container is kept had melted. I then replaced the ice and told my nursing assistant, I noticed the ice had melted in room five. Please check on the ice levels hourly. She replied, Ok. I will. It seemed as if every time I checked on the ice levels they had melted. I found myself frustrated and ended replacing the ice myself to get the argument done correctly. I realize now that my communication with my assistant was non-assertive.My assistant was passive in her response. I failed to assess my assist ants level of soul of the procedure and instead I lost trust and became frustrated. Communication should be clear, complete and explain why we need a task done a certain way (Hansten Jackson, 2009). If I would of taken the extra time to explain the reason why we keep specimens on ice perhaps my assistant would of taken the time to do the task. In return I would have been able to attend to others duties had I been able to trust my assistant. Instead my message was incomplete and my answer demonstrated a lack of trust toward my assistant.ReferencesArford, P. H. (2005, March/April). Nurse-physician communication An organizational accountability. Nursing Economics, 23(2), 72-77. Retrieved on March 16, 2014, from http//search.proquest.com.ezproxy.apollolibrary.com/docview/2369346accountid=458 Arnold, E., Boggs, K. U. (2011). Interpersonal relationships Professional communication skills for nurses (6th ed.). St. Louis, MO Elsevier/Saunders. Hansten, R. I., Jackson, M. (2009). clinica l delegation skills A handbook for professional practice (4th ed.). Boston, MA Jones and Bartlett Learning.

On the Ageing Population Essay Example for Free

On the Ageing Population EssayWith the development of the travel society, increasingly numbers of nations are facing the ageing trouble. The aging population, the fraction of the population develop 65 and over exceeds 8-10%, has been univers each(prenominal)y recognized as unmatchable of the worldwide well-disposed issues in 21 century. We are ageing non just as individuals or communities but as a world. In 2006, much or little 500 million people worldwide were 65 and older. By 2030, that total is projected to increase to 1 billion1 in every 8 of the earths inhabitants. Usually, the ageing difficulty would happen in the developed countries, however, some developing countries are facing the same riddle as well. China, as the biggest developing nation, is facing serious ageing problem. According to 2010 census, China has already become an aging society, with 177.648 million elderly over 60 years old, closely 13 pct of the total population.Depending on the report release d by CASS (Chinese Academy of Social Science), the age of 65 in China will overtake that of japan in 2030, which will make the worlds most aged society. Unfortunately, China is the only country with more than 100 million people aged over 60 in the world and the countrys economy is not well prepared for a rapidly expanding aging population. In such situation, China faces more difficulties than any other nations. Chinese on-line(prenominal) pension system, medical negociate system and social service sectors coffin nailnot meet the demands of all senior citizens. As we all know, in the past three decades, China created a miracle thanks to the largest cheep constancy constrict in the world, which had contributed nearly 27 percent to Chinese scotch growth.Nowadays, be hasten of the increasing life expectancy and low birth rate ( genius child policy), the demographic dividend is gradually disappearing. According to statistics, compared with 2000, the scale of young Chinese labor fo rce aged from 20 to 29 has already reduced about 15% in 2010, which will affect Chinese economy, as the number of potential workers, especially from rural areas, will shrink. Chinese organisation as well as the outside is worrying about that China will slow or all the same stop the developing pace on account of the shrink of labor force, since Chinese economy benefits a lot from the demographic dividend. How can we solve this problem effectively has been attached great importance by Chinese government.The SettingIn the late 1970s, China has carried out one-child policy to control the population growth. With the launch of the one-child policy, Vice Premier Chen Muhua expressed his fear Young people under 30 years of age account for about 65 percent of the total population, or around 630 million. Some have already reached the age of fertility, and the majority of the remainder will do so within the next 10 to 20 years or so. If population growth is not controlled, it will reach a h igh peak, making it virtually impossible for the economy and our social institutions to cope with. In that circumstance, China has put one-child policy into practice until now. Theres no doubt that one-child policy has played a role in contributing, along with urbanization, to a reduced rate of population expansion and the temporary creation of a population with a dependency ratio lower than it other would have been.However, one-child policy as well brings some problems to our society. For instance, currently, China is undergoing a family restructuring process. The instituteer pyramid shape is being replaced by an inverse pyramid. The typical Chinese family today can be classified as 4-2-1. 4 represents the parents and parents-in-law, 2 represents the husband and wife, and the 1 refers to the only child of the brace. And the center of the family is on the 1 the grandchild. The form of 4-2-1 family leads to the condition that the 2 have to prepare for both the older and the younge r generations. To the 2, they have to take care of their parents and child both on material and neutral life. At present, the 4-2-1 family structure is emerging and will replace the previous family structure in China. Moreover, the middle 2 have to shoulder all the responsibilities of their families. Besides, because Chinese current pension system, medical care system and social service sectors cannot meet the demands of all senior citizens, the children of these aged people have to shoulder more responsibilities. constitution InitiativesBased on the problem of ageing population, Chinese government has already launched a new policy to relieve the shortage of labor force market. If the couple matches certain conditions, they can have two babies. Here listed some conditions. Both parties are only child in their respective family Their only child is diagnosed of having a non-genetic disease and unable to grow up to be a normal laborer Either party is infertile but the wife becomes pre gnant after having adopted a child legally Remarried couples with the total number of children from previous marriages not exceeding one and so on. Furthermore, relaxing the requirements on emigration lotion can attract more immigrants to relieve the lack of labor force. Taking Canada as an example, Canada needs to attract hundreds of thousands of skilled workers from abroad to make up a labor shortfall. Since the 1990s, the federal immigration program has targeted people who have the experience and training that are in demand, including medical doctors, nurses, cooks, electricians, welders and other professionals.It is also a proper idea for Chinese government to attract some skilled immigrants. Although ageing population challenges a certain nations pension system, medical care system, social service and economy, it is not always about negative effects. From the bright sight, the occurrence of the ageing problem is a good opportunity for China to take turns from a labor-intensi ve country to a technology-intensive country. Actually, ageing population itself is not horrible the key point is how to respond it wisely. If the government can handle this problem effectively, ageing can also become a moment for the Chinese society to promote economy and realize the scotch pitch contour. Chinese government can not only be satisfied with the current situation World Factory, instead, it is time for us to transit to a technology-intensive country.Taking Finland as an example, Finland started its industrialization very late, in the early 20th century Finland was stuck in the structural crisis of its leading industries forest industry, iron and steel, shipbuilding, textile and clothing. But, Finland used that chance and realized the transition successfully. Nowadays, although Finland is facing the ageing problem, it is still on the top list of worldwide competitiveness because of its pillar industry electronics. The well-known mobile phone brand Nokia is the outfl ank proof of the successful transition of Finlands economy. Finland people are proud of their advanced technology and eager to innovate. Compared with Finland people, Chinese people like to plagiarize and transcript others ideas and products rather than innovate by ourselves.Copying and manufacturing blindly can not make us profit a lot to promote the economy and make do with other nations. Theres no doubt that such kind of countries lack the competitiveness in the world and the prospects for development. As we all know, the price of iphone 4 is from $499 to $699, but the cost of an iphone 4 is only about $188 or even less. The Apple Inc. let some developing countries to manufacture these components of iphone 4 and pay the workers less money, since the labor force in developing countries is very cheap. Though China benefits a lot from the cheap labor force, the wages of Chinese workers often do not follow international standards.As we can see that the one who master the core techno logy can earn more money, while the one who just copies and manufactures can only get a little money. Therefore, the lacking of labor force urges China to switch from a labor-intensive country to a technology-intensive country. In that case, China will be able to achieve more balanced and sustained growth in the future. In addition, since the aged, purely a sort out of consumers who have many demands can bring a lot of opportunities. Due to the unique background of China, the industries related to the aged will have bright prospects, such as health care industry, entertainment industry, tourist industry and etc. The consuming on account of filial piety can contribute a lot to Chinas economy.ConclusionWith the development of the advanced society, the proportion of older people is steadily increasing. And the emergence of ageing population will cause repercussions on the labor market, economic growth potential, public finances and other fields. At present, the ageing population is go ing to become a mass phenomenon in the near future, which will not only change the economy system, but also shake the base of society as such. To China, answering ageing problem correctly is of great urgency. Encouraging couples to have the second child and relaxing the requirements on emigration application to attract more immigrants to relieve the shortage of labor force are both the solutions to the ageing problem of China. Additionally, China can not be satisfied with gaining benefits through manufacturing products all the time. Its time to do the economic transition with the wealth which we gained from the demographic dividend.Chinese government can invest much money to develop the technology, which will acquire better economic profits and development prospect. In that case, China will be able to achieve more balanced and sustained growth in the future. Although China has not well prepared for the ageing population, China can regard it as an opportunity to realize the transitio n of economy. Whats more, we should not treat the aged as a burden or a threat to our society. On the contrary, the industries which are related with the aged will be the emerging industries in the future. If Chinese government can solve the ageing problem effectively, the chances offered by ageing population can be used to their full extent, which will bring more opportunities to China.

The Importance Of Transparency In Lobbying Laws Politics Essay

The Importance Of Transp arncy In Lobbying Laws Politics EssayThis writing underlines the importance of realiseing that exclusively setting faithfulnesss for regulating lobbying practices as anti- putrefaction measures is not enough. Making the practice as transp atomic number 18nt as possible is the key to reach out to civil golf-club. This paper provide focus on the lobbying strategy in Lithuania, where despite having lobbying laws/ regulation of entertain sorts it has been unsuccessful in integrating the support of civil hostelry. I press that this is due to the lack of transparency in the lobbying dodge. This essay will apply a model on how impelling it would be to make lobbying pricy combine with transparency, that would result in lowering corruption and integrate civilian advocacy in political systems to step up to the democratization ferment.Outline of Paper naval division IINTRODUCTIONSECTION IIINSIGHTS OF INTEREST GROUPS AND LOBBYING IN DEVELOPING DEMOCRACIESS ECTION IIICASE OF LITHUANIASECTION IVANALYSISSECTION VRECOMMENDATION-MAKING LOBBYING COSTLYSECTION VICONCLUSIONSECTION VIIBIBLIOGRAPHYSECTION I-IntroductionAll political regimes comport organizations like disport assorts whether the type of system is democratic, despotical or totalitarian. Interest convocations have not been studied all-encompassingly or analyzed in development democracies the way they have been in developed democracies.An valuable characteristic of interest group organization in developing democracies is the history of their authoritarian past. These better described as power groups, tend to dominate interest group and lobbying activities. They differ from the more than(prenominal) institutionalized and formalistic interest group activity of developed democracies. By institutionalization we are referring to an increasingly case-by-case civil society, a rising honk of interests and interest groups and a political culture that views interest group activi ty and lobbying as legitimate and springy to the long term sustainable democratization process. (Thomas, Hrebenar, 2008).In cast for a constitutional democracy to emerge, general societal behavioral change must(prenominal) occur in which a) no earthshaking political group attempts to overthrow the democratic regime b) even during severe political and economic predicaments, the public will seek political change from indoors the democratic process and c) all political players will act to resolve conflict through established constitutional standards. (Przeworski, 1991 ODonnell, 1992 Linz and Stepan, 1996).The objective of this paper is to show that make interest group and lobbying activities transparent and regulated, could result in the emergence of not only a constitutional democracy but in decreasing corruption levels within the political system. In section 2, I will present the specificities of developing democracies interest groups, while in section 3 I will focus on Lithuan ia. I will analyze the Lithuanian findings in section 4, recommend a blend of transparency lobbying laws conjugate with making lobbying costly (based on models) as a corruption deterrent in section 5, and conclude in section 6.SECTION II-Features of interest group systems in developing democraciesOne of the major roles that interest groups perform in established democracies is being a major medium of representation for various sections of society. This is not really the illustration in developing democracies. In advanced democracies, because a large percentage of the population belong to interest groups, there is more transparency in their activities and whitethorn be even more important than political parties in performing a mass representational task (Thomas, 2001).In developing democracies there are common patterns of interest group activity that are typical of their authoritarian days. This place obstruct the development of an independent civil society and the establishment of an extensive and effective interest group system.The restricted independence of interest groups from the past, where in some countries they were banned as in communist systems may influence their independent functioning under a developing democracy. Special interests were often generally viewed as illegitimate in authoritarian regimes. The general public was socialized to conceive that interest groups worked against the national interest. Many developing democracies face a major challenge to foster a political culture that includes acceptance of interest group activities and a belief in their political efficiency so that extent that citizens will join and use them as a major means representational voices. (Thomas, 2001)Informal groups were the norm under the authoritarian regimes and remain a dominant force as opposed to institutionalized structures. Therefore, a very narrow range of groups likely exists when the system begins to transition to democracy. Elites have been very s uccessful in usingpower groups and so have little incentive to develop formalized and institutional interests that might reduce and destroy their power. Therefore there is little interest group and lobbying structures in a newly democratizing country to provide the arse for the development of a professed(prenominal) advocacy sector. In 2005 in Lithuania there were only seven individuals who could be considered contract lobbyists, (Thomas,2001) in Bulgaria there were none work 2006. (Thomas, 2004).There are less formalized lobbying strategies and tactics in developing democracies to voice political preferences as compared to those in established democracies. The main tactic utilize is through insider contact of elite-power groups with public officials. In many societies corruption and payoffs also form major influence. Though protest groups may emerge through the short letter of these actions, and demonstrations may be used, they seldom affect efficient public policy decision ma king. (Thomas, 2001).SECTION III-Case Study of LithuaniaThe lobbying community in Lithuania is underdeveloped, corrupt and negatively comprehend by society. This is attributable to their bequest of communism which heavily influences the efficiency with which interest groups and lobbyists operate. This results in rising suspicion among the eyes of the public and governing officials which impedes the development of an effective lobbying community. Lithuanian interest groups do not use sophisticated lobbying practices and access is largely based on personal connections and corrupt practices. (Hrebenar McBeth Morgan, 2008).Two international indexes illustrated how modernise Lithuania has become since the collapse of the Soviet Union. According to the Heritage Foundation the 2006 Index lists Lithuania as the 23rd roughly Free Nation. Transparency Internationals 2005 Corruption Perceptions Index holds Lithuania as its 44th least corrupt nation. Overall these international indexes port ray Lithuania as a country with moderate levels of corruption, a growing and active interest group system with business interests balanced by an efficient labor movement, with a civil society comprised of a responsible media and the general public willing to employ in regular interest group political science. This, however, is not the case according to a 2005 University of Utah research project, where they found that Lithuanian interest groups and lobbyists were majorly characterized by interests of government elites and business leaders.Interest group and lobbying activity in Lithuania is underdeveloped and unsophisticated in the sense that it is repressed by low perceptions of political effectiveness by the general mass and dominated by business interests. Negative perceptions of lobbying and the ineffective lobby laws contribute to the burgeoning and unrefined state of lobbying in Lithuania. These pessimistic public attitudes are amplified by the effects of communist attitudes and the Lithuanian lobbying law which presents significant obstacles to the formation of interest groups (extensive registration processes) and the implementation of lobbying activities. The prevalence of corruption and long-established personal connections are major lobbying tactics and result in a dichotomy in the minds of the public in differentiating between private and public interests. The present law also fails to see the light increased transparency and legitimacy of lobbying activities, which are the core artifices of an efficient democracy. (Hrebenar McBeth Morgan, 2008).Labor is weak as a political and lobbying force in Lithuania due to the legacy of its control by communist leaders, and it results in its failure to use modern strategies of lobbying. The labor sector is small and fragmented. However, the business community has transitioned to sophisticated interest group and lobbying systems. This is due to its extensive resources and contacts that the business communiti es have with the Lithuanian Parliament and the executive branch. It can be said that only those interest groups with a great batch of resources have power in Lithuania. A significant factor to take into consideration in business lobbying is the financial resources that these communities have and that there are more than 100 members of the Lithuanian Parliament that have business connections and interests but only four that represent labor. There are few professional lobbyists who are registered (only 11 registered lobbyists in Lithuania in 2005). Many groups come to the Lithuanian Parliament with their complaints but fail to suggest possible solutions and courses of political action to solve these problems. (Hrebenar McBeth Morgan, 2008).The lack of a professional lobbying community in Lithuania may persist in the future because the use of personal contacts to contact public officials makes the development of a lobbying bodies redundant, the lack of noesis among groups about sophi sticated lobbying tactics may include a lack of k straight offledge about the value professional lobbyists, and the small population of Lithuania infers that informal politics prevails as a result of personal contacts. Hence, there is not enough pressure or incentive to develop advanced interest group techniques including professional lobbying groups. (Hrebenar McBeth Morgan, 2008).Corruption is widespread in Lithuania and affects the interest group system. It affects how people go about lobbying, including using bribes to public officials, passing contracts to friends etc. Corruption in the system contributes directly to the very negative view of interest groups and lobbying by the public (Baltic Times, 2004). Corrupt methods of lobbying (bribery and gratuities) are not accepted as ethical, but identified as the most effective and practiced methods of lobbying that can be used for interest group to achieve desired results. (Hrebenar McBeth Morgan, 2008).The lobby law is unsuccessfu l in Lithuania because it is withal restrictive. While many individuals engage in activities that are legit lobbying, negative views on the part of the public and public officials along with a troublesome registration process and expensive registration fee, dissuades most individuals engaged in lobbying activity from registering. The general consensus is that the lobby law is not feasible, is ineffective and is likely not applicable to a developing democracy with an emerging interest group system like Lithuania. (Hrebenar McBeth Morgan, 2008).Since there are very few registered lobbyists, most lobbying is conducted through unregulated and non-transparent means. indeed the law does not account for the predominant amount of the actual lobbying that takes place in Lithuania. A regulatory system that would be more efficient is a monitoring system which requires account of lobbying activity, more information and transparency on lobbyists and their interests, and also providing informa tion on the money that is spent on lobbying. Since the Lithuanian lobbying law is associated with corruption and negative perceptions, registering is a major disadvantage to those who legally register as paid lobbyists. (Hrebenar McBeth Morgan, 2008). Overall, there is a disincentive to do so.By entirely integrating lobbying laws into a regulatory system will not result in dramatically reducing corruption levels. Lobbying practices should be transparent to the public, the civil society needs to understand the need for the lobbyists activities and be active advocates of it, and therefore transform them into a crucial component of a functioning democracy.SECTION IV-AnalysisIn order for a successful democracy to emerge, it is vital that the civil society has the confidence in their political infrastructure. Interest groups and lobbyists work towards the benefits of society, and it is important that the general public timbre safe and confident in order to integrate voices in parliamen t.Building an effective interest group and lobbying system in burgeoning democracies requires taking more assertive steps to fight corruption altogether, since it lies deeply rooted in their systems. Interest group politics and lobbying must be included into the medias discussion of politics. As a matter of fact, in order to tackle it from the bottom, regulated media scrutiny is required. Taking into account the suspicion that most citizens hold and is wary of most political moves, they must learn and understand that such politics are legitimate and acceptable. To achieve this, it may be plausible to introduce studies of legitimate lobbying activities in school/university curriculums. In the Lithuanian system the more difficult aspect to change is probably the civic society ideals and beliefs and the attitudes of the Lithuanian population and elites. An effective interest group and lobbying system is e peculiar(prenominal)ly difficult to build in a post-authoritarian state, given t heir ingrained belief systems and ideals.Lithuanian democracy is nearly two decades old and all the way the interest group and lobbying system has not emerged as a strongly constructed cornerstone. The lack of citizen knowledge about the significance of an independent and politically sophisticated civil society to modern democratic politics indicates that the core requirement of a transparent lobbying system was amiss from the beginning.SECTION V-A Recommendation-Making lobbying costlyA way in which foreign and meaningless lobbying can be overcome is by making the activity itself expensive. Someone considering whether to become a lobbyist has to consider the costs of lobbying activities. These costs consist of organizational costs and informational costs. If they want to perform seriously as lobbyists, they have to show that the information that they obtain is reliable and based on sound evidence and information. In some cases, intricate technical information is difficult and cos tly to obtain. Lobbyists may have to pay for high costs to obtain expert information to probably provide what is demanded by the authorities in question. These high costs may sometimes dissuade certain lobbyists from entering the entire race altogether unless they have credible motives to do so.We can refer to Potters and Van Winden (1992) model of persuasive costly lobbying and try to understand it in mathematical equationsLobbyist incurs a cost C 0 when lobbying when C = 0 informative lobbying only occurs when d ( H L ) / 2 when =H there is no risk of false reporting when = L and C 0, the lobbyist now has to incur a cost to report.Hypothesis policy maker takes lobbyists claims at face value, and interprets lack of lobbying as= LTo understand the incentive for the lobbyist at equilibrium cost, when =H the lobbyist incurs the costs only when (qH qH d) 2 C (qL qH d) 2C (qH qL) (2 d + qH qL)when q = qL the lobbyist refrains from lobbying only when (qL qL d) 2 (qL q H d) 2 CC (qH qL) (2 d (qH qL) )There is a range of lobbying costs for which the lobbyist communicates with the policy makerin the high states of the world. In this case the policy maker acknowledges this and unendingly implements his preferred policy.Is the lobbyist better off when costs are positive and d ( H L ) / 2?C = 0 p = E ( ) and E (ul(p,q)) = 0.5 ( ( E ( ) H d)2 + 0.5 ( ( E ( ) L d)2C 0 E (ul(p,q)) = 0.5 ( d2 C ) + 0.5 ( d2 ) = d2 C/2the lobbyist is better off when C (qH qL)2 / 2From this model, we clearly get the intuition that if registered lobbying activities are made costly the lobbyist will have lesser incentive to engage in unnecessary meaningless lobbying activities. Therefore, transparency coupled with making lobbying costly could discourage selfish lobbying practices.SECTION VI-ConclusionIn any political power structure the actual bodies that create laws as well as the tools for implementing them are usually at the top of the political hierarchy. Here, we seem to be finding more and more, that it is easier to compromise amongst themselves than to continue guarding and representing the more plebeian interests. This is even more true today where we have a vital separation between national politics and globalization which in principle are at loggerheads. As a result politicians are even more compromised and helpless against the over-powering globalized corporate interests and instinctively know that it is a losing battle to fight against them. As we are now witnessing, politics everywhere is bereft of political ideology and entirely married to economic priorities. In such an atmosphere, creating moral strictures to hem the growing influence of special interest bodies (a majority of which are corporate or backed by very powerful groups (NRA and the Jewish Lobby in the USA are examples) is a dead cause.The BEA scandal in the UK is a fine example of how Politicians hide under a a blanket cover (they have specially cre ated for their sustain benefit) of national security a catch 22 situation, because, according to them, it cannot be transparent for the very same reason that it is secretive. Increasing, governments everywhere have found this the most useful tool to degrade democracy everywhere.Organizations which use corrupt practices will not take to transparency operation and regulation of lobbying. They will feel opened as this is associated with changes in laws such as the political parties in proportion to its funding, in terms of laws governing the methods of financing campaigns. While discussing lobbying, unions should also be taken into account, which often become the most influential lobbyists. In the process of building a representative democracy it is necessary to create mechanisms which openly discuss issues that they can be resolved in favor of society and not just for the benefit of private or group interests. A cornerstone to this objective may be a combination of effective and m odern lobbying laws, meeting the goals of representative democracy based on principles of transparency and publicity. In developing democracies like Lithuania, it is vital to keep the civil society informed about regulated lobbying activities which are designed to benefit the public. Otherwise there is the risk of them being left to reckon the evils of interest group activities, which their legacies have socialized them to do so.

The Purpose and Objectives of Annual Reports

The Purpose and Objectives of yearbook subjectsThe literature review section talks most the soil of query world undertaken. It provides an illustration well-nigh the importance of the various sections of the yearly pass overs and the qualitative characteristics of stateation that make it utilizable for drug drug users of accounting development. Hence, it step forwardlines on the previous research do on the study of yearbook cut acrosss and the importance of one-year reports to users who lose a reasonable knowledge in line of business, economics and accounting.The main heading of annual reportsThe purpose of the annual report is to inform sh arholders as to the mvirtuosotary status of a follow. Coy and Pratt (1998) conclude that the annual report serve as a communication tool and determines the reality of the organization in the public mind. merely for this reality to be recognized, it depends on the quality of knowledge provided in the annual reports. Annu al reports ar extremely signifi guttert cums of company in setion (Stanga,1976). Furthermore studies by Chang and Most (1985) and Hawkins and Hawkins (1985) concluded that even though individual investors do not perplex the annual report useful in conclusion making and do not meet their information needs, still the annual report is the document utilise as reference for investors and managers. Though annual report is not the only source of information for a company, as in raw(a) Zealand newspapers and magazines were in any case open up as a source of information, nevertheless the annual report is considered to be an important resource due to its large reporting and availability. thusly the fundamental aims of preparing monetary reports be for finish making and accountability.AccountabilityAnnual reports are considered as the main accountability mechanism. In 1975, the American news report Association (AAA) defined the purpose of accounting as to provide information for m aking useful economic ratiocinations and which, if provided provide increase social welfare. hence annual report can be one tool for communicating economic information to allow update decisions and judgements by users. correspond to Stanton and Stanton (2002) the annual report uses the tools of management, marketing and communication theory to make a picture of the organization. Thus, annual report is a tool for a firm to classify its accountability for managing and controlling business activities. Moreover, a number of researchers (Winfield, 1978 Chang and Most, 1985 battle of Boyne and Law, 1991), have renowned the importance of annual reports as a vehicle releasing accountability.Furthermore accountability is involved in the monitoring, evaluation and control of organizational agents to make sure that they perform in the welfare of divideholders and other stakeholders (Keasey and wright,1993). It can be classified as a requirement for one party to almost other party for its performance over certain time. In short, accountability is simply a must to report upon as it gives an extent to which an entity has met its responsibilities towards its owners and to fulfill this role, monetary reports should spring the nature and extent of performance that are related to the entity. Moreover accountability requires broadening the subject emergence of disclosure beyond the financial focus to ensure that suitable and meaningful qualitative information is also contained in the annual report.Besides, the owners of the companies, the shareholders, have a right to know what actions and what developments are taking place within the organization. Thus, the organizations are accountable to its shareholders and the annual report plays a immense role in conveying the firms performances to them.Decision makingAs per IAS 1, the financial statements objective is to offer and inform the performance and the evolution of the financial situation, that could be helpful to a wide range of potential drop users for evaluating and making economic decisions .It is further claimed that, when the general purpose of financial reports meet this objective, they go out also enable entities to discharge accountability.Consequently the first aim of the Trueblood Report is the provision of information for economic decision making is existence interpreted as being the primary function of financial statements. Hence financial reports should seek to satisfy the information needs of users. In 1989, the Solomons Report, commissioned by the ICAEW (1989) reaffirmed that decision usefulness is the fundamental aim of financial reporting. Financial reports should provide information that will be accommodating to several users who have interest in financial performance and making decisions about investing and lending.Gray (1994, pp9), have proved that accounting literature is presently dominated by the idea of decision usefulness which mean that financial reporting will have to be maintained in order to meet the need of all users of accounting information. It is seen that at present there has been a rise in the users of accounting information for decision making hence objectives of annual reports are regarded as the major means by which companies distri onlye information to the external users (Firth, 1979).OBJECTIVES OF ANNUAL REPORTSAccording to FASB the main goals of annual reports can be classified in three partsObjectives for making potential economic decisionsObjective of providing information about the financial position, performance and changes in financial position of an entityObjectives for presenting and disclosing of information.Hence it is the attributes of the qualitative characteristics that make accounting information to be useful in annual reports.Characteristics of accounting informationThe quality of the information provided in annual reports determines the usefulness of those reports to users. FASB and the IASB propose that if F inancial debate setters study the standards and qualitative features in the process of cookery of financial statements only then the financial station would give the true and fair view.Many researchers like (Alford et al. 1993, Amir et al. 1993, Banyopadhyay et al. 1994, Harris et al. 1994, Joos and Lang 1994, Barth and fasten 1996, Joos 1997, Lewitt 1998 and Pope and Walker 1999) had conduct studies with the aim to identify high quality as it is related to the ability of financial statements to pass useful information to the users.Hendriksen and caravan Breda (1992, P.123), has described qualitative characteristics as components of accounting information which lean to improve its usefulness.The corporate Report of the Accounting Standards Steering Committee, Institute of Chartered Accountants in England and Wales (ICAEW), (1975) has place seven qualitative characteristics viewed as desirable to make the annual reports usefulrelevanceunderstandability dependablenesscompleten essobjectivitycomparabilitytimeliness.RelevanceRelevance refers to the capacity of information to influence the decision making process of users. The Solomons Report (1989) has emphasized on this point Relevance must come first, for if information is irrelevant, it does not matter what other qualities it has.FASB Concepts controversy 2,says in paragraph 27, to be relevant accounting information must be able to make a difference in a decision by facilitating users to form predictions about the result of past, present and future events. It also proposed that there is a trade-off surrounded by relevance and reliability that is accounting information should be both relevant and reliable.A number of research by Stanga (1980), and Mores and Duncan (1988) have already been conducted to deal with the mercantile establishment of relevance and reliability and that optimistic association exists between the devil, with minimum levels of reliability necessary to achieve relevance.UNDERSTANDA BILITYUnderstandability is viewed as a user-specific property in the FASB model. Information cannot be useful to decision makers who cannot understand it, even though it may otherwise be relevant to a decision and be reliable. Information is understandable when users will be able to reasonably grasp its meaning. Thus useful information should be capable of being understood by users with reasonable knowledge of business and accounting and the way information is presented in annual reports.In addition, researchers like Subramanian, Insley, and Blackwell (1993), had evaluated the relationship between the performance of companies and the readability of their annual reports, concluding that the annual reports of companies that done well were easier to read than those of companies that did not perform well.RELIABILITYReliability involves the completeness of information. Information is reliable when it is free from material misapprehension and bias and can be depended upon by users to si gnify reliably.FASB has also concluded that verifiability is a major factor of reliability. Verifiability is the ability through consensus among measurers to guarantee that information represents what it purports to represent. It also focuses on whether a particular hind end of measurement is properly pertained, rather than on whether it is appropriate.While Lev and Thiagarajan (1991) , got proof that the market does not retort to certain balance aeroplane information results of other studies suggested that it may wait until the balance sheet information shows up in future earnings which make accounting information more verifiable and reliable.COMPLETENESSGood Accounting information is complete when it provides all its potential users with all the required information that are vital to fulfill their needs and requirements. Moreover reported information in annual reports should provide a complete image of the activities of the organization. Completeness is also when all transacti ons and events that should have been recorded have been recorded and classified properly. It also false that there will be no error of omission in the information. Thus information in the financial reports must be complete within the bounds of materiality and cost is a vital element of faithful representation.OBJECTIVITYAccording to Hines (1991), it is in the benefit of accounting profession to publicly gain information that is objective. Financial information being objective means it should be free from bias in accounting decisions and shall be a measurement of having sustenance proof. In other words together with objectivity, information should be both reliable and uniform.COMPARABILITYComparability is the quality of information that allows users to identify similarities in and differences between two sets of economic phenomena. Moreover compliance with accounting standards helps to attain comparability. Thus, information about an entity gains more importance if it can be contr asted with similar information about other entities and with similar information about the same entity for some other period or some other point in time. Comparability is different from consistency because comparability is the goal while consistency is a means to achieve that goal. Users must be informed of the accounting policies used in the preparation of financial statements, any changes in those policies and the effects of those changes. However it is argued that any consideration of comparability must come after relevance and faithful representation. As noted by Sterling, Robert, R (1985), Comparability alone cannot make information relevant.TIMELINESSTimeliness is considered an ancillary aspect of relevance. Timeliness is about having relevant information obtainable sooner before it loses capacity to influence decisions. Kross and Schroeder, (1984), indicated that the timeliness of annual reports is relative to the abnormal return around the release date of reports, corporati ons that released their annual reports earlier held higher cumulative abnormal returns than that of later releases.Researchers like Dyer Iv, and McHugh (1975),Whittred (1980) and Dwyer, and Wilson (1989), anchor that timeliness is affected by factors reporting lag such as auditing opinion, favorableness and company size. Therefore the use of technology may enhance position of all users and improve regularity of timeliness with which information is holdd.In addition to the qualitative characteristics mentioned above, there is two more qualities proposed in the accounting literature which is essential they are faithful representation and materiality.FAITHFUL REPRESENTATIONFaithful representation is attained when information is representing faithfully the transactions and other actions it either claims to represent or could reasonably be expected to represent. However faithful representation does not mean total exemption from error in the representation of an economic phenomenon bec ause economic phenomenon presented in financial reports is normally evaluated under conditions of uncertainty. Thus, to attain a faithful representation, it sometimes may be essential to clearly disclose the degree of uncertainty in the reported financial information.MATERIALITYMateriality does not involve only relevance but also faithful representation. Information is material if it could persuade users decisions taken on the basis of the annual reports. Materiality depends on the nature and amount of the item in case of omission or misstatement. It forms the threshold for recognition of information and only material information is contained in the annual reports.According to SEC (1999), is a stellate in emphasizing that small misstatements may be material for qualitative reasons but SAB 99 is silent on whether, and when, a quantitatively large error could be immaterial, (Taub 2007). Thus, many registrants and practitioners consider that this guidance prevents judging quantitative ly large misstatements to be immaterial.COMPONENTS OF ANNUAL REPORTSThe annual report encloses a huge amount of information about a company. As formal communication documents the annual reports also contains quantitative information, narratives, photographs and graphs. There have been several survey-based studies in accounting conducted that the annual reports is useful source of information (e.g., Briggs, 1975 Lee and Tweedie, 1975, 1976,1981 Anderson and Epstein, 1995 Abu Baker and Naser 2000 Ho and Wong 2004). Ho and Wong (2004) conducted a research in Hong Kong and concluded that annual reports are consisted of high value of information in comparison to other sources, even though the respondents are not fully satisfied with the amount of information disclosed.Thus in Mauritius, the section 221 of the CA 01 specifies the contents of an annual report. Hence it includes the followingChairmans ReportLee and Tweedie (1975), Barlett and Chander, 1997, p.246 launch that the most commo n read sections of the annual reports is the chairmans statement .This was attributed to the simplicity of the chairmans report, which clarifies the more proficient information, contained in other parts of the report. On the other hand, Wilton and Tabb(1978) surveyed about 300 shareholders and concluded that the chairmans report was the most widely read followed by the income statement. However, Barlett and Chander have also disclosed that the majority of respondents in their sample desired less information in the form of a summary report rather than the annual report itself.Directors ReportThe Directors report supply useful information to investors about the activities of the company, the dividend policy and information about the decision makers of the company.Anderson (1998) spot out that despite majority of investors found the basic financial statements to be most valuable, the most thoroughly items read in the annual report are the directors report. Lee and Tweedie (1975) found that the executives report was of great to less importance, over one-third of the respondents believed the directors report to be of no value.Corporate Governance ReportCorporate governance (CG) has been a foremost policy issue in developed market economies for more than a decade. Hashim (2009) defines CG as a combination of processes and structures conducted by the board of directors to authorize, direct and oversee management towards the achievement of the organizations objectives.The Report on Corporate Governance for Mauritius, states that companies that are listed on the Stock Exchange of Mauritius shall abide to all provision of the code and there should be a break off corporate governance section in the annual report. Dividend policy, Directors profile and going concern of the corporate governance report might be useful to user of accounts. Shareholders will attain valuable information about the amount and timing for payment of dividends declared by the company. On the othe r hand the disclosure of the qualifications and be of the board members is useful to investors as such information specify that people with required experience, qualifications and integrity are managing the company hence it boost up the assurance of shareholders. Cohen, Krishnamoorthy and Wright (2004) recommend that CG can be one of the main functions in ensuring the quality of financial reporting.Auditors ReportThe auditors are required to report to the shareholders of the company as to whether in their opinion the financial statements have been prepared accordingly with the accounting standards and whether they give a true and fair view of the transactions of the company. The fundamental aspects of an Auditors report are set by ISA 700-The Auditors Report on Financial Statements. This ISA gives guidance on the type and content of the auditors report as a result of an audit course out. The auditors report was the most understandable section of the annual report while the balanc e sheet was the forth (Nasser and Rutherfords 1996). Hence it is useful to users of accounts as it offers assurance that the users are making economic decisions based on reliable information. However, Bartlett and Chandler (1997) found that the auditors report was read the least by individual shareholders.Corporate social responsibilities (CSR)CSR can be described as the process of communicating the social and environmental effects of organisations economic actions to particular interest groups within society (Gray et al 1996 p.3). Corporate social disclosure is referred as the provision of financial and non financial information that intend to discharge social accountability of an organisation (Gray et al 1987).Gelb and Strawser (2001) states that CSR disclosure is a form of socially responsible behaviour, thus by providing more information to the public will help companies to meet their responsibilities towards their stakeholders in a better manner.However research studies have sh own that most users use the information of financial statements for financially based decisions. IAS 1, of IASB, 2004 (para.7) states that the objective of financial statements is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions.So the financial statements are made as followsStatement of financial positionStatement of super incomeStatement of changes in equityStatement of cash flowNotes to the accountsStatement of financial positionThis statement provides a snapshot summary of what a business owns or is owed-assets-and what it owes-liabilities-at a particular date thus it is referred as a statement of net worth. It shows how solvent a business is, how liquids its assets are and how much detonating device is being spent.It also consists of non-current assets, current assets, capital and reserves, non-current liabilities and current liabilities. The non-current can be classified as assets that are not quickly and easily realizable, and current assets are assets that can be readily convertible into cash within a short time. Furthermore share capital represents amount receives in respect of shares issued by a particular company, non-current liabilities and current liabilities are obligations that are not aimed to be liquidated within a year and one that are expected to be settled within one year respectively.Statement of comprehensive incomeThe main purpose of the comprehensive income statement is to report a companys earnings over some pointing period of time. This statement reflects the companys revenues, expenses and earnings it gives information about the financial performance of a company. Users of accounts who are concerned about the profitability can obtain relevant information in the comprehensive income statement and they can make use of ratios to take out information they need therein.Statement of changes in equityIAS 1 requires t hat companies should prepare a statement of changes in equity to be presented with the same value as the other primary statements. According to Barry and Jamie Elliot this statement is vital because a quantity of gains and losses are required by law or accounting standards to be managed through directly with reserves, so as to prevent the financial statement from being incomplete.The shareholders acquire more information about any changes made to share capital, retained earnings, revaluation reserves, share premium other reserves and to proposed dividends. Sometimes gains and losses may be easily traced by reserve accounting, which permits items to bypass the income statement. Hence the statement of changes in equity provides more transparency in reporting these gains or losses.Statement of cash flowSection 217 of the CA 01 requires all companies to include in their annual report a statement of cash flow and the latter should be prepared in accordance with IAS 7. The purpose of IAS 7 is to include the provision of information about the historical changes in cash and cash equivalents of a company by means of a statement of cash flow. Cash flow statement has locomote useful sources of information for users (Day (1986) and Yap (1997)).Thus cash flows are classifies during a period fromoperating activities-the cash effects of transactions concerning trading activitiesinvesting activities-cash flows from the bargain for and sales of non-current assets and short term investmentsfinancing activities-involve receipts from or refund to external providers of finance in respect of the primary amount.Notes to the accountsNotes to the accounts can be refers as explanatory notes that accompany the financial statements. These are intended to give further detail of the items appearing in the financial statements, to provide surplus information, to represent assist of related party transactions and to give existence of interest to stakeholders, other than the shareholders. It includes the IAS, concepts, depreciation policies and methods of valuation that an entity has used.Furthermore studies conducted by Anderson (1981), found that the most readable sections of the annual report were seen to be the balance sheet, profit and loss account, notes to the accounts, and the chairmans statement respectively. The comprehensive income statement, however, was seen to be more essential than the balance sheet. However this author failed to carry out any test whether there are major differences between the users usage of annual reports sections and on the other hand observed its importance of those sections.Epstein and Pava (1993) has developed on the work of Epstein (1975) and found that there has been an increased in the importance of annual report as a source of information. Furthermore, they found that the importance of the balance sheet had extended, and that over the same period the perceived usefulness of the income statement had declined.Anderson and Epst ein (1995) argued that in Australia they found that the comprehensive income is more useful in making an investment decision rather than the directors report. In this respect the respondents had also demand for simplification and more explanation of the balance sheet, statement of cash flow, and the income statement.In another study by, Abdelsalam (1990) it was highlighted that the comprehensive income and information about the future of the company as well as information about directors was seen to be important part of the annual report. Ba-owaidan (1994) also found the profit and loss account to be the most influential part of the annual report followed by the balance sheet but has also concludes that some respondents faced some problems in understanding the contents of the annual reports.The Kruskal Wallis test revealed that the cash flow section was the only section of the annual report that the user groups have significant differences regarding its value. This is not surprising as the findings reported by Lee and Tweedie (1975), Wilton and Tabb (1978) and Yap (1997) for developed countries disclosed that individual and institutional investors have brusk interest in the cash flow statement and may not rely upon, as they are not a sophisticated group.In bran-new Zealand, Chang and Most (1985), disclosed that newspapers and magazines were the preferred source of information and the comprehensive income statement was found as the main statement in the annual report for decision making.Moreover, Anderson (1979) and Courtis (1982) also found that the balance sheet and the profit and loss statement were regarded as the two most essential statements for decision-making.In addition, Anderson and Epsteins (1997) study revealed that in Australia, New Zealand and US, the comprehensive income and financial position statement were ranked as the most essential items but the cash flow was less important to New Zealand and Australian investors than to US respondents.Mor eover, Stephen L.Buzby carried a research in 1974 on the usefulness of annual reports and his aim was to find the perceptions of professional financial analyst on selected items in the annual reports.To summarize Daniels and Daniels (1991) found that information present in financial statements is important and very useful but not sufficient enough to evaluate the financial condition of a company.USERS OF ACCOUNTSAccording to IASB, financial information is prepared for users, presuming that they have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence. The different users and their needs are identified belowInvestorsInvestors need information to decide whether they should continue to invest in an entity, to assess whether that particular organization will be able to pay out dividends as well as how the enterprise has been managed. The investors require information about profitability, volumes, sales, amounts invested, assets owned, share scathe and information about competitors. Epstein and Pava (1993) document that individual investors demand for more financial and non financial information in the annual reports.ShareholdersShareholders are the owners of the company. Thus, they have the right to receive dividends from the companys profit. Information in annual reports is very important to shareholders as profit acts as an indicator of the amount of dividends they ought to obtain.According to Cook and Sutton (1995), companies should prepare summary annual reports based on information requirements of shareholders in order to satisfy their needs. Thus, companies should disclose essential piece of information in a clear and understandable format that will enhance the relevance and value of annual reports in communicating company information to shareholders.Lenders and Financial institutionsLenders such as insurance companies, pension money use FS information to decide the loan amount, the interest rate and security needed for business loan and they should also make sure whether the company would be able to repay back both the principal amounts and the interests payments. The key accounting information for lenders is thereforeCash flowInvestment requirements in businessThus such information required by lenders is available in the annual report.EmployeesEmployees demand annual report for the stability and profitability of the business. They are interested in information about employment prospects, security of their jobs and retirement benefits. Furthermore, Clark and Craig (1991) conclude that relevant information for investors is also relevant for employees.GovernmentThe government group makes use of an annual report for appraise purposes. The tax authorities such as the Inland Revenue needs information on the profitability of an entity to levy corporation tax and custom and excise make use of information to check VAT returns. Hence tax authorities u se FS information as a source for enhancing social welfare by establishing tax policies.PublicThe public are usually considered as stakeholders and businesses form part of society at large and as a result create much public interest. Marston and Shrives (1991, pp196), found annual report as the main document available for the public thus is being regarded as the main disclosure vehicle.Moreover despite some improvements has taken place in reporting in recent years, the users groups of annual reports wish to have more information than is currently provided (Abu-Nassar and Rutherford, 1996 Hatif and Al-Zubaidi, 2000 Naser and Nuseibeh, 2003). On the other hand, Dye and Bowsher (1987) concluded that most users seek an annual report to include other information that will enhance their understanding. Hay and Antonio (1990) found that users demand for highly detailed disclosures in annual reports. In addition users want information on future prospects, company products, publication of qua rterly reports and management audit reports (Anderson 1981). Furthermore Benston (1976) reported that annual report were the least important source of information compared to financial press and newspaper reports.In summary, results from preceding studies shows that users believed that annual reports is the main sources of information though each section was not considered as of equal significance. The results also disclose a requirement to establish some changes to the annual reporting that allow the information to be more understandable and sufficient for potential users.

The business process reengineering

The caper knead reengineeringSummaryIn this report we be discussing the two approaches related to the concern operation it is base every(prenominal)y a critical purpose that every good and make headwaying enterprise has to take in short or long digest.The BPR (Business process reengineering) and the business pattern (creating a saucy process) and the deviance in mingled with, is the topic in this report.Business work at Modeling (BPM) represents the drill of processes of a business. Purpose to implement a business process model is analyze and improve the enterprise activities regarding the core business. It is ordinarily performed in an enterprise by quick-witted business analysts and business line managers, who seeks continuous process progression and efficiency. Three major types of processes involved in a business areManagement fulfilles useable ProcessesSupporting ProcessesBusiness Process Reengineering (BPR) is a kind of method of management practiti mavenrs to improve business efficiency. The fundamentals of Business Process Reengineering are to look at the business processes from a vindicated slate perspective and to find out how to reconstruct these processes to increase the efficiency of the business. Reengineering is planing, revising and repersuasion of business processes to fulfil exist, quality and amphetamine or service point efficiency. Business Process Reengineering (BRP) consists of sequence strategies to promote the innovation and resulting excellence in competition, market place and profitability of the enterprise. A dim-witted business process reengineering is better described in following four phases of the cycle i.e.Identification of a ProcessReview, Update and Analyze AS IS invention TO BETesting and ImplementationDEFO model, and all other methodologies related to BPR are discussed hence their implementation phases, results then the discussion on results and the conclusion in which the difference amid twain of these have been highlighted.1. Introduction / BackgroundBusiness processes are the essential part of any kind of business. They are created by the help of business model and show the direction towards which a business flows.In this report, two basic business models are discussed in detail, difference in the approach is explained and what and how to prompt with these models has been described. The two business model which are discussed here areBusiness Process ReengineeringBusiness Process and Model1.1 Business Process ReengineeringBusiness Process Reengineering (BPR) is a kind of method of management practitioners to improve business efficiency. The fundamentals of Business Process Reengineering are to look at the business processes from a clean slate perspective and to find out how to reconstruct these processes to increase the efficiency of the business.Reengineering is redesigning, revising and rethinking of business processes to achieve cost, quality and speed or service or iented efficiency. Business Process Reengineering (BRP) consists of sequence strategies to promote the innovation and resulting excellence in competition, market place and profitability of the enterprise.A simple business process reengineering is best described in following four phases of the cycle i.e.1.2 Business Process Modeling (Creating a new process)Business Process Modeling (BPM) represents the activity of processes of a business. Purpose to implement a business process model is analyze and improve the enterprise activities regarding the core business.It is commonly performed in an enterprise by technological business analysts and business line managers, who seeks continuous process improvement and efficiency.Three major types of processes involved in a business areManagement Processes usable ProcessesSupporting ProcessesThese processes rear end be further sub divided into numerous sub processes and sequence of activities. These sub processes have their own attri howeveres and also contribute to achieve the objectives and goal of the major process.2. Problem Area / ScopeThis report deals with the difference between two business processes i.e. Business process reengineering and business model (creating a new process).2.1 Problem AreaReport investigates the following problematic areasHow to deal with business process reengineering?How to implement it in an enterprise?How to design a business model for a new process?What is the difference between the approaches?How to improve a business using these models?2.2 ScopeReport deals primarily with the business process models specially focusing the approach of the two models i.e. Business Process Reengineering and Business Modeling (creating a new process).Business Process is a vast sector with numerous methods and explanations. Report only deals with the Business Process Reengineering and Business Modeling (creating a new process) and how does it impact the working of an enterprise.3. MethodsFive methodologie s are summarized after the basic BPR discovering. A few BPR methodologies from modern literature are as follows methodology 1Develop imaging strategyCreate in demand(p) culture compound Improve enterpriseDevelop technology solutionsMethodology 2Determine Customer Requirements Goals for the ProcessMap and Measure the Existing ProcessAnalyze and transmute Existing ProcessDesign a Reengineered ProcessImplement the Reengineered ProcessMethodology3Set DirectionBaseline and BenchmarkCreate the stackLaunch Problem Solving ProjectsDesign ImprovementsImplement ChangeEmbed Continuous ImprovementMethodology 4Motivating ReengineeringJustifying ReengineeringPlanning ReengineeringSetting up for ReengineeringAs Is Description AnalysisTo-Be Design and ValidationImplementationMethodology 5PreparationIdentificationVisionTechnical Social designwork shift4. ResultsProcess reengineering emerged as an intelligent and very successful technique to refresh the electric current running processes i n an agreement because business can be apply as a common term, Business Process Reengineering BPR is now a famous term plus technique in an organization who is trying to animize the current processes whether its a service organization or consumer product manufacturer.4.1 Reengineering ProcessReengineering is the elementary rethinking and radical redesign of business processes to achieve remarkable improvements in decisive, contemporary measures of mathematical process such as cost, quality, service and speed.BPR advocates that enterprises go back to the basics and reexamine their very ancestry. As for results BPR is clearly not for companies who want a 10% improvement, it is for the ones that shoot a ten-fold increase. The last but the well-nigh principal(prenominal) of the four key words is the word-process. BPR more focuses on processes and not on tasks, jobs or people. It endeavors to redesign the strategic and value added processes that surpass organizational boundaries.4 .2 Implementing Reengineering ProcessAccording to many in the BPR field reengineering should apply energies in right direction and focus on processes and not be limited to thinking about the organizations.Currently people in an organization think individually about the particular department. So companies should separate the processes rather using the department names that they do such that they express the beginning and end states. These names should imply to all the work that gets done between the start and finish points. i.e, order fulfillment can be called order to payment process.Talking about the importance of processes just as companies have organization charts, they should also have what are called process maps or workflow diagrams to upset a picture of how work flows through the enterprise.Process mapping assists in identifying your current As-Is business processes and can be used to provide a To-Be roadmap for reengineering your product and service business enterprise pl aces wishless to say it logically helps to have a native look on the whole process cycle and of course it can also be used to monitor the reengineering as well. It is the significant merge that your reengineering team can apply to better understand and radically improve your business processes and bottom-line execution of instrument. Possessing identified and mapped the processes, deciding which ones need to be reengineered and in what order is the million-dollar question. loosely they make their choices based on three criteriaDysfunction which processes are functioning the worst or which process is the bottle-neck?Importance which are the most critical and important in terms of customer satisfactionFeasibility which are the processes that are most likely to be successfully reengineered?This section will give an overview of creating a new business process this section provides a guide to creating an initial, as is or baseline model, in other words the current situation.4.3 Com ponents of Business ProcessAn as is or baseline model gives an overall picture of how the process works, now. Any structural, organizational and technological weak points and bottlenecks can then be identified, along with possible improvements at the next stage.You will need the following information before you start to create a new business processThe desired outcome of the process.The start and end points (customer need and customer fulfillment).The activities that are performed.The order of activities.The people who perform the activities.The documents and forms used and exchanged between functions and from customers and suppliers.4.4 First phaseThe starting signal phase of the process will involve a lot of positioning and repositioning of events and activities, so make sure you use a method that is flexible and easily changed. Use visual aids if youre working with a group of users, it must be communicated to each user.4.5 Second phaseOnce you have formal an agreed sequence of events, you can create it as a flowchart on generic software or on specialized proprietary software.At this stage, need to check your model with the users by carrying out live observations of the sequence should be in practice.4.6 Symbols and notationThe diagrammatical representation of Business Process is commonly notation.There is no definitive system for Business Process creation notation, although efforts persist to standardize one.The Business Process Notation system is an example of an approach to establish a standard BP notation system.Organizations may develop their own notation systems or use the notation of their chosen own/different way.4.7 MethodologyA combined methodology has been extracted from the five methodologies previously presented and an IDEF0 model was developed and for the sake of briefness, we have shown only the major activities in the IDEF0 model in manikin 1. In the following section, we deal with the details of the methodology.4.7.1 Activity 1 Prepare for ReengineeringIf you fail to plan, you plan to fail. Planning and preparation are vital factors for any activity or event to be successful and obviously in reengineering it is done too. Before executing reengineering, the question, Is BPR necessary? There should be a noteworthy need for the process to be reengineered. The validation of this need marks the beginning of the preparation activity. This activity begins with the development of executive consensus on the importance of reengineering and the link between do business goals and reengineering projects. A cross-functional team is established with a game plan for the process of reengineering. While forming the cross-functional team, steps should be taken to ensure that the organization continues to function in the absence of several key players. Another important factor to be considered while establishing the strategic goals for the reengineering effort is to make it your first priority to understand the expectations of your customers and where your existing process falls short of meeting those requirements. Create or study the existing vision of the enterprise as a well-defined vision will sustain a fellowships resolve through the stress of the reengineering process.4.7.2 Activity 2 Map and Analyze As-Is ProcessBefore the reengineering team can plump to redesign the process, they should understand the existing process. While some organizations which are in dire straits might go the other way, attempt a new process design while totally ignoring the existing processes, most organizations need to map the existing processes it helps to analyze and improve on it to design new processes. The important feature of BPR is that the improvement should provide dramatic results.Many people do not understand the value of an As-is outline and rather prefer to spend a larger chunk of their valuable time on designing the To-Be model directly.The main objective of this phase is to identify bottle necks (anything tha t prevents the process from achieving desired results and in particular information transfer between organizations or people) and value adding processes. Creation and documentation of Activity and Process models initiates it. Then, the amount of time that each activity takes and the cost that each activity requires in terms of resources is calculated through simulation and activity based costing (ABC). All the footing required having been completed the processes that need to be reengineered are identified.4.7.3 Activity 3 Design To-Be processThe objective of this phase is to produce one or more alternatives to the current situation, which satisfy the strategic goals of the enterprise. Benchmarking is the initial step in this phase. Benchmarking is the comparing of both the performance of the organizations processes and the way those processes is conducted with those relevant peer organizations to obtain ideas for improvement. Other organizations need not be competitors or even from the same industry. Innovative and effective methods should be appreciated regardless of the source.Having identified the potential improvements to the existing processes, the development of the To-Be models is done using the various modeling methods available, bearing in mind the principles of process design. Then, similar to the As-Is model, simulations are performed and ABC to analyze factors like the time and cost involved. This activity is an iterative process and it takes a lot of patience and time.4.7.4 Activity 4 Implement Reengineered ProcessThe implementation stage is where reengineering efforts meet the most confrontation and hence it is by far the most difficult one. If we expect that the environment would be conducive to the reengineering effort we are sadly mistaken. The question that confronts us would be, If BPR promises such breath taking results then why wasnt it adopted much earlier? When so much time and effort is spent on analyzing the current processes, redesign ing them and planning the migration, it would indeed be practical to run a culture change program at the same time with all the planning and preparation. This plan must support the organizational structure, information systems, and the business policies and procedures with the redesigned processes. The IDEF models that were created in the As-Is can be mapped to those created during the To-Be and an initial list of change requirements generated. Additional requirements for the construction of the To-Be components can be added and the result organized into a Work Breakdown Structure (WBS). modern developments in BPR software technologies enable automatic migration of these WBS activity/relationships into a process modeling environment. Using prototyping and simulation techniques, the transition plan is validated and its buffer store versions are designed and demonstrated.4.7.5 Activity 5 Improve Process ContinuouslyA process cannot be reengineered overnight. A very vital part in th e success of every reengineering effort lies in improving the reengineered process continuously. Monitoring, first and important step here. Two things have to be monitored the progress of action and the results. The progress of action is measured by seeing how much more informed the people feel, how much more commitment the management shows and how well the change teams are accepted in the broader perspective of the organization. This can be achieved by conducting attitude surveys and discrete fireside chats with those initially not directly involved with the change. As for observe the results, the monitoring should include such measures as employee attitudes, customer expectations, supplier responsiveness etc. Communication is strengthened throughout the organization, ongoing measurement is initiated, team reviewing of performance against clearly defined targets is done and a feedback loop is set up wherein the process is reviewed and redesigned. Thus continuous improvement of pe rformance is ensured through a performance tracking system and application of problem solving skills. Continuous improvement (TQM) and BPR have always been considered mutually exclusive to each other. that on the contrary, if performed simultaneously they would complement each other wonderfully well. In fact TQM can be used as a tool to handle the various problems encountered during the BPR effort and to continuously improve the process.5.DiscussionThis is my 2nd report another report was made before on the same topic but due to not treatment the references correctly it got the complaint of plagiarism I went to discuss this thing with my instructor and my course coordinator and finally made this 2nd one. To write this kind of report one must study the literature related to the topic and then if we use the chunk of that literature or discuss any idea from it the references must be taken care in a systematic way otherwise it can create a problem.A zealous customer focus, superior pro cess design and a strong and motivated leadership are vital ingredients to the recipe for the success of any business corporation. It is the key that every organization should earn to accomplish these prerequisites to success. It advocates demanding hard work and activates the people involved to not only to change what they do but targets at altering their basic way of thinking itself. And on the other hand the new process is more or like same to the BPR but in new modeling there is no previous or existing process to be considered and in modeling the more focus is on the model if the model is understandable attainable then further its implementation and business can be created accordingly.6. ConclusionSo by defining both of the aspects the question again lingers that what is the difference in between and according to the all study and research and by looking at the real life case studies, I came to a point to say that it all depends on the situation the enterprise is going through or the nature of the organization.As the HP company reduced their assembly time by doing the reengineering, but the main thing was the company spent countless hours and a lot of money first to come on the point and take the decision that the company will do the reengineering and then by doing intense process flow analysis and by studying the work break down structures the enterprise took the decision which type of reengineering technique should be used.The bottom-line is it always depends on the companys nature, the business situation it is going through. The enterprise managements experience how they take a situation and how right they do the studies rather homework necessary to take the right decision.As we look the technical aspect of both process reengineering and creating a new process both of the sides needs sound management and technical expertise and yes the enough funds to go through them.In reengineering we have to mold the existing processes but creating a new process is to come up with a total new idea which will be the part of main process stream of the enterprise. But I think its a long debate sometimes the reengineering is more difficult then to create a new process because if one process is reengineered the enterprise has to do other alters as well to align the reengineered side with the whole stream and this may cost more than the company expects. Its true that reengineering turn up to be a success all-over the world among every industry service or production. But many companies could not make it with it.New process is sometimes necessary like it is necessary if there is a total new range of product line, technology change etc. then a thorough study to fix the new process in the existing process stream.7. RecommendationsBusiness process reengineering is an effective tool for management practitioners. It helps in business improvement and further enhances business process efficiency.Continuous improvement process includes the process reengineer ing and encompasses all the parameters with in the process re designing and reengineering.This method can give huge returns. This method began as a private sector technique to help organizations fundamentally rethink how they do their work in order to dramatically improve customer service, cut operational costs, and become world-class competitors.ReferencesFeldmann Clarence.G, (1998),The Practical Guide to Business Process Reengineering using IDEF0., Dorset House Publishing, New York.Modelling and analysis of business process reengineering 2002, vol. 40, no. 11, 25212546 GUNASEKARAN and B. KOBUBusiness Process Reengineering, The Creation and Implementation of a Methodology Brian Fitzgerald and Ciaran Murphy 1996.Bnet.com

Beloved :: essays research papers

Beloved is a novel set in Ohio during 1873, several years after the Civil War. The book centers on characters that struggle to keep their irritating recollections of the past at bay. The whole story revolves around issues of race, gender, family relationships and the supernatural, covering two generations and three decades up to the 19th century. Concentrating on events arising from the Fugitive Slave Act of 1856, it describes the consequences of an break out from slavery for Sethe, her sisterren and Paul D. The narrative begins 18 years after Sethes break for freedom. The women in the house knew it and so did the children...by 1873 Sethe and her daughter Denver were its only victims". The novel is divide into three parts. Each part opens with statements to indicate the progress of the haunting--from the poltergeist to the materialized spirit to the final freeing of both the spirit and Sethe. These parts reflect the progressive of a betrayed child and her desperate mother. Ov erall symbolizing the gradual acceptance of freedom and the enormous work and continuous struggle that would persist for the next 100 years. Events that occurred prior and during the 18 years of Sethes freedom are slowly revealed and pieced together throughout the novel. Painfully, Sethe is in need of rebuilding her identity and remembering the past and her origins "Some things just stay. I used to think it was my rememory. You know. Some things you forget. Other things you never do. But its not. Places, places, are still there. If a house burns down its gone, but the place--the picture of it--stays, and not just in rememory, but out there in the world". bumble Suggs horror at her grandchilds murder is displayed "Baby Suggs had got the boys inside and was bathing their heads, friction their hands, lifting their lids, whispering, Within this horror, the insensitivity of her landlord is shown when Baby Suggs is approached by her landlords kids regarding fixing some shoes , not knowing and not caring to know they just give her the shoes "Baby Suggs ... She took the shoes from him...saying, I beg your pardon. Lord, I beg your pardon. I sure do" Paul Ds memories of Sweet Home are remembered to confront his and Sethes past "Paul D smiled then, remembering the bedding dress. Sethe was thirteen when she came to Sweet Home and already iron-eyed" these various voices act as witnesses to Sethes experiences and showing how black women had no control over their husbands, children or own bodies.

Essay --

St. Augustine considers his mother as a crucial factor in his conversion to Catholicism. However through the analysis of his Confessions it leads me to believe that St. Augustines mother was not a decisive figure. Monica was in the background keeping him in thought and prayer however Augustines watershed moments came as a result of his own examination of readings as well as his conversations with his friends and mentors. hence I argue that Monica had delayed Augustines baptism and it was his own experiences that allowed him to come to God.Baptizing a itch at birth was this was a common practice during the time when Augustine was born. And Monica had decided to keep Augustine from being baptized. Monicas reasoning is really just an unnecessary charge. Whether or not your sins are wiped away now or later as long as you go to confession you are forgiven of your sins regardless. More importantly this precaution keeps Augustine from strengthening his relationship with God early on beca use it had kept him from truly being responsible for his actions and had stunted his involvement in the Church. In the first chapter just he states I was already a believer, as were my mother and all the household, with the exception of my father.1 He was already a steady believer in God and was ready to be baptized however he was kept from it and was influenced by the other people as they said Let him be, let him do as he likes, he is not baptized yet. Without the proper reinforcement and teaching he progressively strayed away from his beliefs and eventually lost himself in sin. This leads to ace the most important incidents in Augustines childhood. Augustine spends more time lamenting on the time he had stolen the pears than he does ... ...e so it may be fictionalization or mayhap truly be Godly intervention Augustine had opened up to a passage that had told him to discard his lust for flesh and put on Jesus Christ. This was the last sign that he needed and Augustine converts immediately.Throughout Augustines Confession he describes his journey of coming to Christ. He is constantly thanking his mother and braggart(a) much credit to her. Many of his developments are not due to any of Monicas doing. He had always kept her in his thoughts and that is probably why he feels that she was influential. However he was most influenced by his friends, preachers, and even perhaps divine intervention. Without these revelations he could possibly have strayed away from Christianity or even religion completely. Therefore I conclude that although subtly influential, Monica was not an integral part of Augustines conversion.