Scope, potential and benefits of urban farming and its importance to Research Paper

Degree, potential and advantages of urban cultivating and its significance to neighborhood networks in US - Research Paper Example The food creation has been declining; earth has been turning into a more smoking spot without satisfactory green spread; the nature of food accessible for individuals by and large has been diminishing; and as more recreation got made, an ever increasing number of people have been withdrawn from physical work bringing about absence of activity and the development of new sorts of way of life related maladies. These are just a couple of the numerous issues looked by people as they got removed from nature and agribusiness. The separation from nature has hence launched a procedure of decrease in personal satisfaction brought about by its effect on food security, business, carbon obsession, oxygen accessibility, mental bliss, unwinding, physical exercise, true serenity got from nature, stylish intrigue, new food, food discernibility, contamination control, squander use, squander water use, squander to-vitality change, space accessibility and ideal use of accessible space. Pearson has sorte d the advantages of urban cultivating into three, to be specific, â€Å"social, monetary, and natural merchandise and services† (3). ... It very well may be stated, the north and south speak to two development stages in human progress however it is progressively essential to take note of that in Southern urban areas, urban horticulture â€Å"plays a critical job in giving a proportion of food security and pay for a quickly expanding urban population† (2). It must be recalled that urban cultivating is definitely not a recently acquainted idea with urban communities however has been existing in all urban areas as remnants of rustic life until the advancement temporary fad eradicated it totally in any event from the super urban areas. In this unique situation, this paper conceives discovering the extension, potential and advantages of urban cultivating for the world when all is said in done and the US specifically. This examination is done remembering, urban agribusiness is certifiably not a solid idea however include: Residual, frequently peri-urban broadacre farmland, little ‘community gardens’, act ually oversaw designations, home nurseries, segments of parks that were recently planted completely with luxury species, natural product trees along side of the road saves, nurseries, green rooftops and green dividers (Pearson, 3). In the scenery of the tremendous â€Å"knowledge gap† that exists in regards to the potential, strategies and advantages of urban cultivating, this examination conceives setting up an information database on various parts of the equivalent (Pearson, Pearson, and Pearson, 9). Survey of Literature The early thoughts on urban cultivating as we probably am aware it was started during the time of New Deal, when â€Å"homesteads were sorted out as instances of how the nation could profit by an expansion of semirural neighborhoods, where low maintenance cultivating on modest yet alluring area would empower elevating social capacities and help build up a

Language Related Tasks free essay sample

We can put off resting for a limilted period. Which means To choose or mastermind to postpone an occasion or action until a later date or time * Concept questions: Do we need to do this now? No Will we defer this until sometime in the near future? Truly Will we complete it sooner or later? Indeed Other models: An agent who puts off a gathering or a significant choice, understudies who put off doing their assignments, a drew in couple who puts off their wedding. Expansion: A connected with couple may put off their wedding on the off chance that they don’t have enough cash set aside to pay for it. Understudies may postpone getting their work done until it’s past the point of no return. Structure Put off (verb+ intensifier) is a transitive phrasal action word. Put off is regularly trailed by an article. In the model over the item is dozing (verb+ing structure, going about as a thing) Put off is additionally divisible, I. We will compose a custom paper test on Language Related Tasks or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page e. you can isolate the action word part from the intensifier. In any case, in the event that you change the immediate item to a pronoun, I. e. , it, it at that point gets indivisible (see models underneath) We can procrastinate for a constrained period. v We can put off it for a restricted period. X Pronunciation We can put off dozing for a constrained period p? There is one syllable in each piece of the action word express. The primary pressure is put on the principal syllable. The underscore speaks to a connection between the two words I. e. , there is no interference of wind stream between them. Appropriacy Put off is genuinely unbiased in appropriacy. There are other progressively formal words which might be utilized, for example, defer or delay. These might be utilized in such settings as a letter in regards to an adjustment in timetable of a dental arrangement. Foreseen issues or arrangements: 1. Issue: Ss may confound the importance of to put off , I. e. elay, defer), with another importance, for example, to demoralize. Ss will in this manner be mistaken for the idea of the entire sentence. Arrangement: Use the CQs above to show that in this unique circumstance, to put off intends to postpone instead of to dissuade somebody from something. Evoke instances of different settings as in the models in the segment on significance. Issue: Ss may confound the spelling of off with of. Arrangement: Elicit the right spelling utilizing models, for example, a bit of cake and now and again. Issue: Ss may articulate the phasal action word as two separate words delivering a plosive sound between the two syllables. Arrangement: Drill the two words independently and afterward together with the goal that ss can identify the distinction in wind stream. (/p? t//? f/and/p? t? f/) *Cambridge Dictionaries Online Lexis 2 †¦the terrible manifestations we endure Meaning Signs or signs of a confusion or ailment, which are not satisfying. Idea Questions: Do we feel well? No Are there any signs to disclose to us that we feel unwell? Indeed What sort of signs do we have? Sore eyes, cerebral pain and so on. Is our condition dangerous? No Will the conditions likely leave? Truly Form Unpleasant (descriptive word) manifestations (thing, plural) N. B. The word charming can be shaped by basically expelling the negative prefix un-. Elocution †¦the upsetting side effects we endure/? nplez? nt s? mpt? mz/There are 5 syllables inside the expression. The fundamental burdens happen on the second syllable of undesirable and the principal syllable of side effects. The schwa sound present in/? nplez? nt/interfaces the second and third syllable practically combining the two. (/? nplez? nt/) Anticipated issues and arrangements Problems: Ss may articulate/? nplez? nt/as/? npli:z? nt/since they are mistaking it for the action word, to please. Arrangement: Model and drill the sound plez/trailed by the entire word/? nplez? nt/. Give different instances of lexis with a similar spelling and elocution e. g. , delight, laborer , and so on. Issues: The sound/mpt/may end up being hard for ss to articulate. Arrangement: Drill the way to express the individual letters m,p ,t. Drill the sound/mpt/at that point at last the entire word. Reasonable Engl ish Usage New Edition by Michael Swan. Punctuation 1 †¦everything that has transpired during the day. Which means (Of an occasion so as) to come to fruition or has occurred; has happened. Idea questions: Did this happen before? Indeed Do we know precisely when this occurred? No Is this despite everything occurring now? No Are we pondering the past and the present or both? Both Other models: Many things have occurred since you left. What has befallen our economy? [pic] Form Has happened is the current flawless of the action word to occur (has/have + past participle) Has is the helper action word, to have and is utilized for the third individual conjugation (he/she/it) Pronunciation †¦everything that has transpired during the day. /h? z h? p? nd/There are three syllables inside the action word design. The primary pressure lies on the main syllable of occurred. There is no additional weight on the ‘pp’ in occurred. Foreseen issues and arrangements Problem: Ss may not comprehend the distinction in significance between the current great (has occurred) and the straightforward great (occurred). Arrangement: Use CQs to help clarify that you can't utilize the current impeccable to allude to a specific point in time dissimilar to the current straightforward, (show this on the course of events) Provide e. g: my feline has passed on and my feline kicked the bucket on the 30th June 2012. Issue: Ss may preclude has and just use happened feeling this is adequate. Arrangement: Elicit from understudies whether we have to include or discard the assistant action word to in various sentences. Issue: Ss may misrepresent the way to express the/p/sound in happened in light of the fact that it contains a twofold ‘p’. Arrangement: Separate the two syllables of occurred as/h? p/and/? nd/. Drill independently then drill regular model. Collins English Dictionary Third Edition Grammar 2 †¦but at some point or another we will be snoozing. Communicating an expectation about being in a condition of rest later on Concept Questions: Are we sleeping at this point? No Will we be sleeping later on? Truly Be that as it may, do we know for sure that we will be resting later on? No Form †¦but eventually we will be sleeping. (future helper verb+ infinitive without to + descriptive word) N. B. The future assistant will can be utilized to supplant will. The subject pronoun, we can converge with helper action word will to frame we’ll,/wi? l/Pronunciation/w? l bi: ? sli:p/(elective,/? sli:p/) will be sleeping Of the 4 syllables present the pressure is put essentially on the second and the last. Foreseen issues and arrangements Problem: Ss may confound the modifier snoozing with the thing (or action word), rest.

Natural Fruit and Beverage Company and Italian Beverage Company

Foundation The drink business in the United Kingdom is very much evolved. There are firms that have been in this industry for quite a while. They have taken an enormous portion of the market. Organizations, for example, Natural Fruit and Beverage Company and Italian Beverage Company are all around created in this market.Advertising We will compose a custom proposition test on Natural Fruit and Beverage Company and Italian Beverage Company explicitly for you for just $16.05 $11/page Learn More They have a more profound comprehension of the market and along these lines can control economic situations to support them. This makes the market serious. Be that as it may, aside from all these, an unmistakable hole should be filled through innovative business thought (Ghemawat 1991, p. 47). The buyers of organic product juice are not completely fulfilled in many markets in the United Kingdom. Greater organizations produce their items in mass. In any case, organic product juices may not take t his long. Thus, these sorts of items have stayed mainstream in the UK advertise. It is upon this acknowledgment that the specialist chose to draw a report that would prompt the foundation of the firm that would work in this market. The business opportunity Fruit juice is a bite that is exceptionally famous among the individuals of UK. From those on outings or visits to those from or to work, just as school-going kids, natural product juice is a typical item. It is mainstream since it is anything but difficult to devour and it is invigorating. An item has a prepared market. Rivalry in the market isn't hardened in light of the fact that significant drink firms have not thought about this sort of item. Once presented in the market, deals of the item are guaranteed (Ghemawat 1999, p. 89) The item Description Fruit juice, similarly as the name recommends, is a juice produced using organic products. It is exceptionally normal, without any added substances. The juices are pressed from thei r organic products to make the drink utilizing a unique machine called the blender. The juice is then put away in a cool spot yet not really under refrigeration.Advertising Looking for proposition on business financial aspects? How about we check whether we can support you! Get your first paper with 15% OFF Learn More Customers would be served the item in plastic cups with a straw. No such added substances as food shading or sugar would be included. The item would be liberated from any modern item. It is basic and normal. Novel highlights and advantages for clients This item is unadulterated and characteristic. It is the best item for any individual who feels parched. It is far and away superior to water since it is as normal as water yet on having 75% water content, it is likewise plentiful in nutrients and different supplements. It doesn't have synthetic substances found in cola items or such other related beverages (Oster 1994, p. 67). It is good for one’s wellbeing. Docto rs from everywhere throughout the world suggest it. Accomplishment to date The undertaking is yet to be taken a crack at the market. Notwithstanding, the group has effectively recognized the area where the undertaking would be propelled. All individuals have made their commitments. The group has drawn a recommendation that would be introduced to benefactors. Innovation improvement achievements This item doesn't require advanced innovation to be effective. It requires basic devices so as to achieve its creation. Despite the fact that there are new blenders, which are greater and increasingly productive, this has not brought a major move from what has been being used. Nonetheless, refrigeration progressions have impactsly affected it. The item is exceptionally transient and having storerooms that bring down its temperatures make the item progressively strong as well as all the more reviving. Protected innovation Although this task might not have much as far as licensed innovation, mea sures have been set up to hinder anybody from actualizing its blue print before it enters the market. The field-tested strategy would stay a protected innovation of the firm. Open doors for additional turn of events/extension This undertaking has the capacity of progressing to cover different urban areas not canvassed in its first stage. The venture would begin with the London advertise. In view of the anticipated deal, it is arranged that following one year, it would be turned out to the city of Manchester.Advertising We will compose a custom proposition test on Natural Fruit and Beverage Company and Italian Beverage Company explicitly for you for just $16.05 $11/page Learn More The market for this item is large and the prerequisites required are basic and promptly accessible inside the quick condition. The crude materials utilized are economical and can be acquired from inside the region (Besanko Dranove 1996, p. 67). To extend creation, it may not require a lot of exertion. With the market promptly accessible, the undertaking would effortlessly take off in different markets outside the underlying one. The Market structure The UK showcase focused by this task is fluctuated regarding age, sexual orientation, and level of salary. The item targets both male and female clients. It additionally cuts across ages as youthful, moderately aged and the old would think that its invigorating. Market patterns and drivers The market driver for this item is, among different components, climate. This market is handily influenced by climate (Porter McGahan 2007, p. 41). During hot seasons, the market for this item turns out to be enormous. Numerous individuals become pulled in to the item as a result of its reviving nature. During cold season, deals may drop, the same number of would lean toward different drinks, for example, tea and espresso. Be that as it may, wellbeing touchy clients would in any case want the item in any event, during this period. The market is learning more on sound food, a reality that helps the deals of this item. Market division According to Kanniainen Keuschnigg (2005, p. 74), the most effortless approach to explore the market is to portion it as per its likenesses and contrasts. While dividing the market for this item, demographical qualities of the focused on market would be given accentuation. Despite the fact that the item is well known across ages, the degree of utilization differs as indicated by age. Youngsters and youthful grown-ups establish the most alluring portion. As far as pay, center salary workers establish the most appealing business sector segment.Advertising Searching for proposition on business financial matters? We should check whether we can support you! Get your first paper with 15% OFF Find out More Target markets Key qualities As expressed above, adolescents and youthful grown-ups establish the most alluring business sector fragment. A portion of the attributes make the market alluring. One of it is that people in this gathering are prodigals. They love relaxation and would let it all out no matter what inside their methods. Natural product juice offers them a casual learning about when on a visit or travel. They once in a while deal and the majority of their installments are constantly made in real money. These gatherings like celebrating. During such gatherings, it would be simple for the advertising group to tie down a request from them to gracefully the item in such gatherings. Size and future development gauges The size of the objective market is immense. Inside the city of London alone, the quantity of youngsters and youthful grown-ups is incredible. The opposition Key contenders Several contenders for this item in London exist. There is an immediate and an aberrant rival ry in this market. The aberrant contenders are extremely best in class in this market. The Coca Cola Company offers a wide scope of items that come as immediate substitutes for natural product juice (Amable 2003, p. 56). With brands, for example, fanta, sprite and cold tea, the organization makes an extremely solid rivalry in the market. To the wellbeing delicate people who need to extinguish their thirst, this Company accompanies its filtered water that is, Dasani. There is additionally an immediate rivalry from littler firms offering organic product squeezes in a similar market. Obstructions to section This market works like an ideal rivalry showcase. The legislature has been excited about empowering business enterprise in the nation. Any hindrance to new firms needing to join this industry is dispensed with. The main boundary that remaining parts in this manner is the market information. There are speculators who are excited about entering this market. Be that as it may, on the g rounds that they need proper information about the market, they want to remain away. In spite of the fact that not intended to be a hindrance, a few financial specialists consider the enlistment procedure and charges concerning equivalent to an obstruction. Our upper hand Our firm has an upper hand in the market (Porter 1990, p. 66). The item has been demonstrated liberated from any mechanical item. Besides, different doctors have prescribed because of its wellbeing affectability approach. To those contribution comparative items, the item bundling and valuing would be the bleeding edge for our item. The item would be sold at a somewhat lower cost. Our client care administration would be receptive to the requirements of client. Correspondence would likewise be upgrade to expand this fulfillment. Commercialization Plan Business destinations The task is guided by all around laid targets. The fundamental target is to transform the venture into a powerhouse in the drink business in the U K. In this manner, we would like to be one of the significant businesses in the realm. By and large Business Strategy The undertaking intends to utilize an outward in approach in directing its exercises once the venture gets operational. Vital objectives would be laid subsequent to mulling over what the market needs (Casper Matraves 2003, p. 1871). Key commercialization achievements The organizers of this venture have directed market examination and have effectively comprehended market prerequisites. For the commercialization procedure, the group has distinguished an appropriate area where it would occur. Every single applicable partner have been educated. Advertising procedure When presenting the item in the market, the group has wanted to offer the item to the market at equal the initial investment costs for the first week. This low cost is intended to attract clients to the firm and make a name.

A Guide to Internet Privacy Laws and Ethics Essay Example for Free

A Guide to Internet Privacy Laws and Ethics Essay With data frameworks, security manages the assortment and use or abuse of information More and more data on us all is being gathered, put away, utilized, and shared among associations Who possesses this data and information? Protection is a status wherein an individual can take a shot at his/her data in separation, bringing about a particular disclosure of ones character and data. Protection can mean secrecy on the off chance that an individual needs to stay unidentified. Protection can likewise be identified with the security part of an individual or data. The meanings of protection can contrast across people and societies. The attack of security can be maintained a strategic distance from by the issue of protection laws. Web Privacy and Ethics Utilizing the Internet frequently includes the utilization of person to person communication locales, email offices and the peruse of different sites. Web security goes ahead the scene with regards to site clients giving out their own subtleties on the Internet. For specific sites, which encourage internet shopping, the clients are made to enter their Visa numbers. In the event of messaging destinations, there are issues about whether outsiders ought to be permitted to store or read messages without educated assent. Regardless of whether, the outsiders ought to be allowed to follow the guests on a site, is another significant security concern. The other significant Internet security issue is whether the destinations that accumulate by and by recognizable data from the clients should store or offer it. Web protection can be considered as a subset of PC security. PC security comprises of the information protection identifying with the evasion of the ill-advised revelation of the actually recognizable data gathered and put away by sites. The viable sharing of information while ensuring the private data is the genuine test. Security and the Internet * Huge potential for security attack on the Internet * E-mail messages * Visiting a Web website * Buying items over the Internet * Platform for Privacy Preferences (P3P): screening innovation * Children’s Online Privacy Protection Act (COPPA), 1998: requires security approaches and parental assent * Potential risks on informal communication Web locales Email Privacy * Federal law grants businesses to screen email sent and got by representatives * E-mail messages that have been deleted from hard circles can be recovered and utilized in claims * Use of email among open authorities may abuse â€Å"open meeting† laws PC Matching is a mass reconnaissance method including the correlation of information about numerous individuals, which has been procured from different sources. Its utilization offers potential advantages, especially money related reserve funds. It is likewise mistake inclined, and its capacity brings about dangers to set up examples and qualities. The goals of productivity and value request that PC coordinating be utilized, and the data security intrigue requests that it be utilized just where defended, and be exposed to powerful controls Computer coordinating is the examination of machine-discernible records containing individual information identifying with numerous individuals, so as to recognize instances of intrigue. The procedure is called PC coordinating in the United States, and information coordinating in Australia and Canada. In spite of the fact that the last term is maybe more helpfully expressive, the United States term is progressively basic in the writing, and is util ized in this paper. The Computer Matching and Privacy Protection Act The Computer Matching and Privacy Protection Act of 1988 (5 U.S.C. 552a(o) et seq.) revised the Privacy Act by portraying the way in which PC coordinating including Federal organizations could be performed and by including certain assurances for people applying for and accepting Federal advantages. As revised by the Computer Matching and Privacy Protection Act, the Privacy Act requires Federal offices associated with PC coordinating projects to: Negotiate composed concurrences with the other office or organizations partaking in the coordinating projects; Obtain the pertinent Data Integrity Boards endorsement of the match understandings; Outfit definite reports about coordinating projects to Congress and OMB; Notify candidates and recipients that their records are liable to coordinating; and Verify coordinate discoveries before decreasing, suspending, ending, or denying a people advantages or installments. In spite of the fact that the Computer Matching and Privacy Protection Act unquestionably includes definite methodology, including dark Data Integrity Boards, it is presumably generally remarkable for the way that it systematizes sharing of information among national government organizations. Data gathered for one reason might be utilized for various purposes by an alternate government organization. In spite of the fact that respectability and reasonableness appear to be guaranteed by the Act, security isn't. Flaring otherwise called slamming, is unfriendly and offending communication between Internet clients, frequently including the utilization of irreverence. Blazing typically happens in the social setting of an Internet discussion, Internet Relay Chat (IRC), Usenet, by email, game servers, for example, Xbox Live or PlayStation Network, and on video-sharing sites. It is every now and again the consequence of the conversation of warmed true issues, for example, governmental issues, religion, and theory, or of issues that enrapture subpopulations, yet can likewise be incited by apparently paltry contrasts Spam is regularly viewed as electronic garbage mail or garbage newsgroup postings. A few people characterize spam much more by and large as any spontaneous email. Be that as it may, if a tragically deceased sibling finds your email address and sends you a message, this could scarcely be called spam, despite the fact that it is spontaneous. Genuine spam is for the most part email publicizing for some item sent to a mailing list or newsgroup.

Marketing and Its Components Essay Example for Free

Showcasing and Its Components Essay Ecological investigation of UK: So as to make progress in executing some promoting arrangement, PEST examination assumes a significant job since it permits the associations to do a total investigation of political, financial, social and innovative parts of the association and the proof can be taken from the case of Tesco UK. The achievement factor of Tesco can be dissected from the promoting procedure it has expected so as to manage the potential clients of United Kingdoms. Be that as it may, this organization has taken all the fundamental ideas of promoting viable while making its vital arrangement. Here is the PEST investigation of Tesco UK. Political: The associations which have political reinforcement and holds the political angles viable while showcasing its administration get proclamation inside no time. For example, Tesco is a universal market; its approaches are constantly perfect to the locales in which it offers its types of assistance. In UK, it has likewise held this thing viable and that’s why, got remarkable reaction from the clients. In such manner, following advances have been taken: †¢It has satisfied administrative necessities of United Kingdoms †¢There is no infringement of Labor law, ecological law, exchange law, wellbeing and levy limitations †¢Policies have been created holding the political situations viable †¢Tesco has likewise built up its own moral and manageability arrangement keeping the national moral approach of UK in see Monetary: Since UK showcase is one of the most touchy markets of the world, financial supportability is another factor that needs careful examination so as to manage any advertising circumstance. The greater part of the purchaser inside UK requires an item that suits their way of life as well as their spending plan. In spite of the fact that brand faithfulness and trust is additionally a positive factor that can be viewed as a solid purpose behind the accomplishment of this association, still a few buyers think that its hard to purchase expensive items. Tesco UK has additionally kept this thing in see and gave various arrangements as serious costs and deals. Be that as it may, the financial examination of Tesco demonstrates †¢Potential speculation of organization specialists inside UK †¢Payment of expenses on every item †¢Adoption of delicate value procedure †¢Paying loan cost †¢Extensive investment in local financial development Social: The investigation of social variables of Tesco UK is as followed: †¢Targeting youngsters for item advertising †¢Increasing request of the global items because of expanding vagrants †¢Multi-social clients †¢Bargaining intensity of clients †¢Safety issues like powerlessness of clients to comprehend item safety measures Mechanical: Undoubtedly, Tesco has additionally held this viewpoint viable while advertising its administrations in United Kingdoms. †¢Automatic installment framework †¢Auto-checking while at the same time entering and leaving from general store †¢Use of electronic framework for money and equalization †¢Implementation of security cameras in grocery stores †¢Wireless gadgets †¢RFID Control of Tesco over ecological variables: To the extent the ecological components that are outside the ability to control of Tesco UK are concerned, it is the serious powers, providers, clients, swelling proportion and mechanical progression which have influenced supportability of Tesco in one manner or other. Contenders: Potential contenders of Tesco UK are as followed: †¢Wal-Mart †¢Costcutter †¢Carrefour Most definitely, they include †¢Ebay UK †¢Amazon UK Client: Another viewpoint that is outside the ability to control of Tesco UK is dealing intensity of clients. The requests of clients differ with the progression of time and Tesco UK needs to expect change the board methodology keeping the changing requests of the clients. In such manner, the variables that can influence Tesco legitimately include †¢Bargaining intensity of clients †¢Recession †¢Limited spending plan of clients †¢Changing necessities as indicated by the pattern Expansion proportion: Expansion proportion is another perspective which is outside the ability to control of Tesco UK since there are a few variables which contribute in such cases and if this grocery store gives potential limits on every item that dangers the manageability of their connection with providers. In any case, this thing is controlled to a little degree through giving various bundles and deals in low seasons, Innovative headway: Since with the headway in innovation, customers are likewise pulling in towards web based shopping, online stages have taken the situation of solid contenders. A shopper looks for ease through buying items from online entrance that can convey the articles at home. In spite of the fact that Tesco additionally has its own online interface yet the innovative headway makes it complex for this association to receive suitable technique in every nation. Be that as it may, through receiving convenient change the executives methodology, this association can manage such circumstance. Segment 2: Making and continuing upper hands: Tesco is the third biggest supermarket of the universes and there are plentiful potential contenders which can be viewed as the center equipped of this association. Nonetheless, still this association has been increasing upper hands through continuing and accepting upper hand methodology. To the extent the center contenders of Tesco in this industry are concerned, Wal-Mart and Carrefour are two driving associations that rival Tesco on worldwide level. The motivation behind why it had stayed on third position is that it had started its administration after quite a while. In any case, it is the upper hands which it has supported in territorial just as worldwide serious market that it has been situated on third position among all general stores of the world. To the extent the systems so as to increase upper hand are worried, there are a few inventive and manageable serious techniques which can be created so as to increase upper hand in this industry. In such manner, Porter’s conventional systems can be used in light of the fact that all the effective associations like Wal-Mart and Carrefour have increased such position just through expecting remarkable serious procedure. The primary procedure that can be declared in such manner is cost administration technique which would empower Tesco to offer its administrations and items to national as well as worldwide shoppers and markets in most reduced expense. For this reason, they would likewise need to control the general expense of the activities so they can without much of a stretch keep up venture and this value control methodology never influences this association in one manner or other. Through accepting this system, Tesco would have the option to produce potential benefit as well as upper hand too. In the event that Tesco would utilize separation technique as demonstrated by Porter, it would empower this association to offer its items and administrations to its clients declaring extraordinary highlights and worth included administrations that would draw in potential clients a great deal. This would likewise give upper hand as brand dedication of clients and twofold benefit. Separation can be produced through accepting novel mechanical component, offering some benefit included help, remarkable client support and so on. Another choice to make and continue upper hand in nearby just as worldwide markets is showcase entrance. For example, for Tesco, it may be hard to accept separation or cost administration procedure since it requires value upkeep. It can likewise make its advertising sources excellent. For this reason, as showed in Ansoff Matrix, advertise infiltration methodology would demonstrate adequate worthwhile. It implies this association can increase upper hands through infiltrating in existing business sector, discover potential hotspots for proclaiming its items and administrations and afterward concentrating on inside efficiencies so as to think of the prerequisites of the shoppers. By and by, Tesco can increase upper hand through expecting cost authority and separation system in worldwide market since it would empower this association to rival worldwide monsters. Be that as it may, advertise entrances procedure would work if this association needs to make and support outstanding situation in nearby markets like that of United Kingdoms and China. In any case, it can't be expressed that Tesco used to use such techniques without doing advertise examination. In such manner, Tesco markets examination through surveying its market position and contemporary proportion of market development which empowers it to break down which procedure would empower it to contend on worldwide just as neighborhood level and in such manner, the essentialness of BCG grid can't be ignored. A few associations used to utilize every one of these methodologies cooperatively and consider that there will be upper hand that is an off-base idea. That’s why the greater part of them stuck in the center and at last think that its hard to sift through the best alternative. This isn't the situation with Tesco since it’s a worldwide association and its administration has excellent ability in managing such sort of circumstance expecting the best technique that can produce uninvolved upper hands. Consequently, these are a portion of the potential alternatives which an association can use for contending with the most grounded rival in its pertinent industry yet before accepting a specific methodology, the association needs to have its portfolio examination also. the instances of Tesco, Wal-Mart and Carrefour can be taken as proof in such manner since Tesco has accepted key alternative through breaking down its contemporary situation in worldwide market and subsequently, increased effective situation too, Area 3: Star

Donald Glover Might Be The Next Willy Wonka Critical Linking, June 6

Donald Glover Might Be The Next Willy Wonka Critical Linking, June 6 Todays Critical Linking is sponsored by The Shimmer by Carsten Stroud, from MIRA Books. According to Collider, Donald Glover is reportedly on the shortlist to play the titular role in the new Willy Wonka movie commissioned by Warner Bros. The Atlanta writer and actor is reportedly one of the few stars on the shortlist to star in the film. Im kinda shocked were getting another Wonka movie already. With Patterson awkwardly by his side, Clinton was grilled, particularly, by NBC News on Today, about his affair with Monica Lewinsky while he was in office. Lewinsky has emerged in recent months as an anti-bullying advocate, writing essays for Vanity Fair which have placed her former relationship with Clinton in the context of the #MeToo movement, and whether his behavior constituted misconduct. “Now, at 44, I’m beginning (just beginning) to consider the implications of power differentials that were so vast between a president and a White House intern,” she wrote. “I’m beginning to entertain the notion that in such a circumstance the idea of consent might well be rendered moot.” The Patterson/Clinton book tour for The President is Missing is off to a rocky startnot sure anyones surprised. Breakout hit @KillingEve will be available to stream EXCLUSIVELY on @hulu: https://t.co/zX3jRQBq6A pic.twitter.com/Llg3lz8Rxa Decider (@decider) June 5, 2018 On like a bonbon. (Based on the Villanelle novels by Luke Jennings.) Sign up to Today In Books to receive  daily news and miscellany from the world of books. Thank you for signing up! Keep an eye on your inbox.

Understanding Behavioral Addictions Research Assignment - 550 Words

Understanding Behavioral Addictions Research Assignment (Essay Sample) Content: Understanding Behavioral AddictionsStudents Name:Institutional affiliation:Understanding Behavioral AddictionsIntroductionGambling can be defined as the act of playing games of chances with the aim of acquiring money. In some states, gambling has been legalized while in some this is not the case. Compulsive gambling is a mental disorder. It is characterized by a continuous loss of control over gambling by an individual, and he tends to be preoccupied with gambling such that when he gets the money he always bets and he has become addicted to this act. Most of the people today are addicted to gambling since they think it is an easier way of getting rich. The culture has influenced peoples view of gambling. In some communities, gambling was just a game aim at bringing out the fun part of life (Van Davis, 2016).Moreover, some people adopted it and made it a lifestyle, and this became a part of the reason why they are addicted to it. In a survey conducted among 2630 A mericans, it was evident that men and women gambled equally but men were more of risk takers compared to women. Therefore, this paper looks at compulsive gambling, its treatment which includes administration of drugs to the patient and the challenges that may arise in his treatment where the patient may either give the doctor wrong information or he may not be willing to provide him with information.A commonly used treatment protocol of gambling is the administration of medication such as mood stabilizers and antidepressants to the addicted person. He is given these drugs since may be from the fact that he is a compulsive gambler due to depression which, may be caused by personal problems. They are therefore given these drugs to help the individual come out of the state of depression which is a cause of his gambling habit (Yakovenko David, 2012). In addition to that, he may also be given narcotic antagonists which are used to treat substance abuse. Various challenges come up with the treatment. The first is that the gambler may be reluctant in answering the questions asked by the doctor. At times, these people tend to respond wrongly leading to the wrong diagnosis.I would integrate a strength-based perspective when dealing with his addiction. I would focus on the patients likes and use what he loves to get useful information from him (Langham, Erika, 2017). For example, if the person loves going for nature walks, I would go for a nature walk w...

The Media And Its Influence On The Public - 962 Words

In Berger’s views the invention of the camera brought some freedom to art, but did it really? There is always a power struggle over the public’s perception over themselves and others. The picture, which comes hand in hand with the camera, is a mass producer in the influence over the public’s perception. The public has access to this technology, but is the public viewing what the public publishes? Most of the time we are viewing the popular, which is usually a small group of people. This small group of people wins over our perception by persuasion in that the perception they are portraying is the norm. People now need the media news, information for different reasons, on one hand it can be used to socialize and on the other to make reports for the news The media and its influence on the public, has grown in this Century with the grown of technology. First there was the newspaper, magazines, radio, television and now, cell phones, the internet and the new social media etc. There are positive and negative influences of media, which we have to understand. The public depends on the information and to connect with the world and do our daily activities like work, education, entertainment, travelling and anything else that we have to do. Usually person wakes up in the morning checks the TV news or newspaper, goes to work, eats with their family and makes his decisions based on his experience in life or the information that he has either heard from, TV news, friend, familyShow MoreRelatedMedia And Its Influence On The Public1646 Words   |  7 PagesNot only is the interest of the owners of large companies pushed out to the public, but also the interest of the companies who pay these media companies in advertising to citizens to sell their goods. Advertising is an important influence in what the public sees in media and has a direct influence on the public’s interest in the product (Rinallo, Basuray; 2009). Companies such as Nike and Coca-Cola can pay networks such as ABC and FOX large sums of money to advertise their companies through theirRead MoreThe Media s Influence On The Public1233 Words   |  5 PagesOver the last fifty years the media has played a bigger part in the influence on the public by using ever evolving technology. How does the media have influence over the decisions of society? It is simple really, if you have the power to show the public what you want then you have a great influence on them. Malcom X said it well, â€Å"The media’s the most powerful entity on earth. They have the power to make the innocent guilty and to make the guilty innocent, and that s power. Because they controlRead MoreMedia Bias and Its Public Influence1802 Words   |  8 PagesDo today’s media hold a biased opinion? Political figure heads of modern day America have argued the subject of a biased liberal media for decades. The notion of the media being predominantly liberal is not unheard of because since publicly broadcasted news media first became common, the Republican Party was not yet one to rival the Democrats. The core argument presented is the possibility of a liberal media manipulating the American public and thus influencing them to vote in congruence with theRead Mo reMedia s Influence On The Public Perception Of The Media934 Words   |  4 PagesJournalism is an industry that provides a source of information and news for the public, while popular culture is a source of portrayal of the image of the journalist. Popular culture provides a glimpse and â€Å"shapes the people’s impressions of the news media†, whether it is portrayed in a positive or negative light. There is no denying that popular culture possesses a large effect on what the public perceives and thinks about journalists and the industry through how the characters, plotlines areRead MoreEssay on media and its influence on the public1591 Words   |  7 Pages The media is a huge form of communication and source of information in the United States; on one side of the dispute are the beliefs that the media is too opinionated. On the other side are the beliefs that the media is just a simple informer that just reports the facts. The main issue for both of these belief s is: does the media affect opinions on the issues from opinionated reports, or does it just report the facts that public may already know? If one could answer this question then they wouldRead More Media Influence On Public Policy Essay1847 Words   |  8 Pagespolitical process which is affected by various social and economic factors (Hofferbert, 1974) and media systems play an integral role in shaping the social context in which policies are developed. Through the media, citizens learn how government policies will affect them, and governments gain feedback on their policies and programs. Media systems act as the primary channels between those who might want to influence policy and the policymakers controlling the scope of political discourse and regulatingRead MoreThe Media s Influence On Public Perception Essay1272 Words   |  6 Pagesfrom the media and how Hollywood portrays fictional characters with mental illnesses. At which point there seems to be a common misunderstand ing towards individuals suffering from a mental illness. When it comes to people suffering with mental health, doctors, schools, and everything in between seem to have either a positive or negative outlook on the subject. The stereotypes and misinformation of mental illnesses can lead to a delay in seeking medical help. The media’s influence on public perceptionRead MoreMedia Influence on Public Policy Essays1861 Words   |  8 Pagespolitical process which is affected by various social and economic factors (Hofferbert, 1974) and media systems play an integral role in shaping the social context in which policies are developed. Through the media, citizens learn how government policies will affect them, and governments gain feedback on their policies and programs. Media systems act as the primary channels between those who might want to influence policy and the policymakers controlling the scope of political discourse and regulatingRead MoreMedia s Influence On Public Opinion Essay1833 Words   |  8 Pagesaround the issue that media does influence public opinion, in a way that the media uses different media effects and sources of medium to control the publics opinion. The subconscious media effects of Framing, Agenda setting and priming is used by the media in the method to control and alt er the public opinion on a news story or political campaign. This essay will also look at several major media events throughout the last 80 years, drawing upon the examples of social media and war and how they haveRead MoreHow Media Influences Public Opinion Essay1621 Words   |  7 Pages mass media is the driving force of public opinion. Media sources such as Internet, newspaper, news-broadcasts, etc, play significant roles in shaping a person’s understanding and perception about the events occurred in our daily lives. As long as the newspapers, internet, network television, etc, continued to be easily accessible to the public, the media will continue to have an influence in shaping its opinions. Factors such as agenda-setting, framing and priming help shape the public opinions

The Canterbury Tales By Geoffrey Chaucer - 963 Words

The Canterbury Tales by Geoffrey Chaucer is a collection of 24 stories written during the Middle Ages. The tales were written with the intent of criticizing the functions of societal standards as well as the beliefs of the Church. â€Å"The Miller’s Tale,† one the most popular stories, offers unique insights into the customs and practices of the English middle class during the Middle Ages. The story follows the lives of John, Absolon, and Nicholas, three men who are involved with a beautiful woman named Alisoun. The male characters attempt to win over the heart of the beautiful Alisoun, leading to misfortune and despair. However, this misfortune is not distributed evenly, and the characters, with the purest of intents, end the story far worse off than their immoral counterparts. In â€Å"The Miller’s Tale,† Chaucer shows that life favors the characters with an inverted moral compass while ultimately destroying those who are more honorable. The parish cler k, Absolon, was depicted as a noble man who was mocked for his courtly nature. In the beginning of the tale, Absolon attempted to win the heart of the beautiful Alisoun with sauve gestures. To woo her, â€Å"he sent her sweetened wine, mead, and spiced ale, and wafers piping hot out of the fire... and because she was a townie, he offered money† (3376-3380). His attempt at flattery and courting Alisoun involved patience and offerings of nothing but kindness, music, and riches. Unfortunately, â€Å"he had for his labor nothing to scorn. AndShow MoreRelatedThe Canterbury Tales, by Geoffrey Chaucer1582 Words   |  7 Pages Geoffrey Chaucer wrote the Canterbury tales a collection of short tales in the 14th century. The compilation of stories are told by different characters within the narrative as part of a game proposed by the host. Each individual must tell two stories on their journey and two stories on their way back. Each story tells some aspects of English life during the time and often added satire like qualities to the English life. In particular Chaucer often tells stories with elements of the relationshipRead MoreThe Canterbury Tales By Geoffrey Chaucer913 Words   |  4 PagesThe Canterbury Tales by Geoffrey Chaucer consists of frame narratives were a group of pilgrims that are traveling from Southwark to the shire of St. Becker in the Canterbury Cathedral, tell each other to pass time until they arrive at their destination. During The Canterbury Tales the reader is exposed to many characters that represent all of the social classes of medieval England and the reader gets to know them from t he general prologue to each individual tale. One of these characters is the PardonerRead MoreThe Canterbury Tales By Geoffrey Chaucer2127 Words   |  9 PagesIt is unknown when Geoffrey Chaucer wrote The Canterbury Tales, but it is assumed that he wrote it in 1387. There are many different aspects and themes throughout this paper that are very prominent. One theme that is very important is the importance of company. This entire tale is about twenty-nine pilgrims who all tell tales while on a pilgrimage to the shrine of Saint Thomas Becket in Canterbury. The importance of company is that this is a pilgrimage that requires companions and friendship. ThoughRead MoreThe Canterbury Tales By Geoffrey Chaucer1073 Words   |  5 PagesIn The Canterbury Tales, Geoffrey Chaucer introduced and described a variety of fictional characters that lived in the Middle Ages. It was the time period that European civilians were governed by a system called feudalism. Where kings were the head of the s ystem and everyone was categorized in social classes. In the prologue of The Canterbury Tales the first character introduced was the knight. Geoffrey Chaucer depicts the knight correctly by characterizing him as a chivalrous and honorable man,Read MoreThe Canterbury Tales by Geoffrey Chaucer1585 Words   |  7 Pageswas published toward the end of his life, Geoffrey Chaucer’s Canterbury Tales was his longest and most popular work. The plot is made up of tales told by thirty-one different pilgrims as they embark on a pilgrimage to the shrine of Saint Thomas a Becket in Canterbury. His initial idea was to have each pilgrim tell four stories a piece during the pilgrimage, but Chaucer either died before finishing or decided to change this idea, as only twenty-four tales presently make up the work. The prologue ofRead MoreThe Canterbury Tales By Geoffrey Chaucer2664 Words   |  11 PagesThe Canterbury Tales The Canterbury Tales was written by Geoffrey Chaucer in 1392, during the medieval period in Europe. Three important aspects, his family’s ties to the court, his schooling and working for royalty (XI), and his love for reading and learning (XII) all combined and enabled him to create his greatest work, The Canterbury Tales. Chaucer includes many different characters, pilgrims, all from very unique walks of life. Although there are not as many women included as men, their storiesRead MoreThe Canterbury Tales By Geoffrey Chaucer2648 Words   |  11 PagesThe Canterbury Tales was written by Geoffrey Chaucer in 1392, during the medieval period in Europe. Three important aspects, his family’s ties to the court, his schooling and working for royalty (XI), and his love for reading and learning (XII) all combined and enabled him to create his greatest work, The Canterbury Tales. Chaucer includes many different characters, pilgrims, all from very unique walks of life. Although there are not as many women included as men, their stories give some extraordinaryRead MoreThe Canterbury Tales By Geoffrey Chaucer2221 Words   |  9 Pagesin medieval literature is the Canterbury Tales written by Geoffrey Chaucer. This research seeks to examine the life of Chaucer, the Canterbury Tales, and the impact and legacy of both the author and the work. Agnes Copton gave birth to a baby boy c. 1340, whom she named Geoffrey. The baby took the surname of his father John Chaucer, who came from a family of wine merchants. The family relied on strategic relationships to subsidize where they lacked in wealth. Chaucer was fluent in French, ItalianRead MoreCanterbury Tales By Geoffrey Chaucer1380 Words   |  6 PagesCanterbury Tales Canterbury Tales written by Geoffrey Chaucer was a story of not the people themselves but a social statement of how the people of higher standing were viewed by the middle class. In the time that Canterbury Tales was written it was a time of corruption of the Church. There were many clergy members that were mentioned in this story. Each of the characters was unique in the way they went against the standards they should be held to. The most interesting this story was definitely TheRead MoreThe Canterbury Tales By Geoffrey Chaucer1777 Words   |  8 PagesCanterbury Tales takes place in the late 1300’s also known as the Middle ages. Prior to and at this point in time, people tend to be more conservative and to themselves. Geoffrey Chaucer, the author of these stories does something most authors didn’t do at this time, he ironically pointed out the flaws of the medieval English society. He does this by using estate satire. The Canterbury Tales is a great example of the B ritish human experience at that point in time. Chaucer does a great job describing

The Declaration of Independence In The USA History - Free Essay Example

Sample details Pages: 4 Words: 1077 Downloads: 3 Date added: 2019/04/26 Category History Essay Level High school Tags: Declaration of Independence Essay Did you like this example? The United States of America celebrates Independence Day on 4th of July. This crucial day carries lots of significance for the American people. It is very important to understand the document that led Americans to decide about the separation of the United States from the British regime. The war between France and Britain lasted 7 years. Britain eventually had victory in the War. This massive victory brought a great joy in Britain and also in American colonies. However, this victory turned out to be very expensive to the British government. In order to recover the tremendous debt of the war, Britain levied a number of taxes to the colonies. The Sugar Act was put in action in 1764 which imposed taxes on sugar and other goods. The following year, the British government imposed taxes on all paper documents through the Stamp Act of 1765. Colonists had to pay taxes on each printed paper that were used in the colonies (Stamp Act). 2 years after, in 1767, the Townshend Acts put further taxes on almost everything that were imported by the American colonies. (Townshend Acts). The British government wanted revenue from the American colonies through taxes. However, the Tax Acts imposed by the representatives in Britain were not the representatives from American colonies. This b rought a huge tension in the American colonies. The colonial representatives were furious to the British government which led to the consequences of rebellion in colonies against the British government. The unconstitutional acts against the American colonies rose to the mob violence (Declaration). These mobs started destroying every sculpture which related colonies with British regime. In retaliation, the British government sent troops to stop mob violence which brought more tensions in the colonies since these troops started beating and harassing the mob members. Also, the pamphlet Common Sense written by Thomas Paine forced many colonists to consider Independence as the best option (Goldfield,115). Don’t waste time! Our writers will create an original "The Declaration of Independence In The USA History" essay for you Create order The colonial leaders then began to think of leaving behind the relationship with Britain. The second continental congress started a campaign to cut off the British rule in Colonies. They proposed Thomas Jefferson to write the declaration of independence. In the declaration of Independence Jefferson points out the inevitable reasons to overthrow the British rule from American Colonies. The unanimous decision of the declaration of Independence proposes the impelling causes to the separation. Jefferson writes, We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the pursuit of Happiness (Declaration). He is making a conclusion that if any government tries to take away the rights of people given by the Creator, the citizen of that government has moral duty to abolish the government and form a new one in order to protect their rights. Jefferson is indicating that the current government is an evil which is torturing its innocent citizen. He clearly remarks the illegal actions of the King of Great Britain towards the colonial citizens in the Declaration of Independence. Some of his illegal actions are rejecting the laws in colonies, taxation on the imports, disregarding the judicial powers, military dependency, cutting the trades off with the rest of the world, disallowing the legislature system, controlling the sea power, etc. The colonists were not ready to accept another day of British rule. And hence, they declare the right to be independent states Along with the declaration, they wanted to have their own government through which they could do all the actions that an independent country does. They wanted absolute zero connection with Britain (Transcription). Unlike the other founding documents, the Declaration of Independence is not legally binding, but it is powerful (Independence). The British government had been ignoring the past documents that were related to the separation of the Colonies from British rule. However, the Declaration of Independence had shocked badly to the throne. In reply, the British government wrote to the Colonists contradicting the credibility of the declaration document. British King was dissatisfied with the declaration document the way it had blamed King George III for the slave issue. Britain was also unconvinced with the documents statement all men are created equal because they saw that colonists were still owning slaves. Although Britain tried its best to disregard the declaration of independence by criticizing it, the colonists completely ignored Britains comments. In reply, the British sent troops to the colonies within a month of the Declaration of Independence. This time the colonists did not tolerate any of the troops oppression. And hence they started fighting back. Even though the British government tried to console the Colonists, the Colonists were firm about their decision to never fall under the British regime again (Surber). The revolutionary war in the British colonies soon became global. It started to look like the war between two different nations. European countries like Spain and France did not like Britain in that period. They found a way to get back at Great Britain by supporting the Americans. With the help of these foreign countries, the colonists became more powerful and were able to win the war against British rule. With the end of the revolutionary war, the United States of America became a free and independent country (Effects). The significance of the Declaration of Independence has evolved along with the time. Within the next two centuries of the declaration of independence, more than 120 nations have declared their independence. All these nations look bac k at the declaration of independence of the U.S.A as an ideal document. The Declaration of Independence needs to live as long as the United States of America lives. Works Cited Effects of the Declaration decofind1776, https://decofind1776.weebly.com/effects.html. Accessed Nov 23, 2018. Goldfield, David, Carl Abbott, Virginia DeJohn Anderson, Jo Ann E.Argersinger and William L. Barney. Chapter 6: The War for Independence: 1774-1783 The American Journey: A History of The United States. Hoboken, NJ, Pearson, 2017. Stamp Act History, Nov 9, 2009. https://www.history.com/topics/american-revolution/stamp-act. Accessed Nov 20, 2018. Surber, Katie. British Reply to the Declaration: Summary Analysis Study, https://study.com/academy/lesson/british-reply-to-the-declaration-summary-analysis.html. Accessed Nov 22, 2018. The Declaration of Independence Archives, https://www.archives.gov/founding-docs/declaration. Accessed Nov 22, 2018. The Declaration of Independence Archives, https://www.archives.gov/founding-docs/declaration. Accessed Nov 22, 2018. Townshend Acts History, Nov 9, 2009. https://www.history.com/topics/american-revolution/townshend-acts. Accessed Nov 21, 2018. Why Was the Declaration of Independence Written? History, June 29, 2018. https://www.history.com/news/how-the-declaration-of-independence-came-to-be. Accessed Nov 20, 2018.

The Education Of The Early Childhood Education Classroom

Over the past few years, the count of immigrants have astronomically increased in the United Stated, this has caused the educational environment throughout schools to reflect a large number of diverse students. Because of the change in the system, the way students are assessed and what teachers need to know have also adjusted. English Language Learners are a group of students with different languages, backgrounds, needs, and goals. Some ELL students have only come to the United States and speak no English and have a family that also speak no English, while some students might live in a home where only English is spoken. Based on the ELL student’s background, learning style and other factors, the way they take in information differs. Most general knowledge teachers only provide ELL students with the basic requirements to gain academic success in the Early Childhood Education classroom. Schools sometimes provide ELD (English Language Development) teachers, ELL specialists and ot her resources including programs and dictionaries to help students develop their English, while other schools believe that by placing the student in a natural environment where they can interact with other students who speak English then the student will eventually learn how to speak English. As a former ELL student who personally experienced the difficulty of learning and adapting to a new language and also as a student who has experienced various classrooms with diverse students, my opinion is thatShow MoreRelatedClassroom Management For Early Childhood Education1000 Words   |  4 Pagestopic explored by this study is classroom management for early childhood education. In general, the literature seems to indicate that effectiveness of classroom management. The information presents skills necessary for teachers to use to become successful in the classroom. Some research calls for a series of steps for one to take teachers to become successful in the classroom. Each task varies f rom teacher to teacher, but overall to have complete success with classroom management one must practiceRead MoreThe Effects Of Computers On Children s Early Childhood Education Essay1737 Words   |  7 Pagesespecially, are needed in most American’s everyday lives. So why would early childhood education be any different? From the beginning stages, there has always been a debate of whether computers have a positive or negative impact on children, young children especially. As computers have intergraded themselves into many children’s lives and their education, the debate is even more prominent. Supporters of computer use in early childhood education believe that with proper monitoring and the right software, computersRead MoreProfessional Development in Early Childhood Education Essay1320 Words   |  6 Pagestheir early childhood development are teacher professionals who have a passion and a genuine desire to help them learn, grow and succeed in their education. Th ese are just a few roles that early childhood educators plays in the field of early childhood education for working with young children in their early childhood years of life, which the requirements, most of the time, are to have both a formal education and passing teacher-certification score. The National Association for Education of YoungRead MoreIntegration Of Arts And The Arts798 Words   |  4 Pagesand development. Each of these creative arts allow children to make meaningful connections and retain the information being taught in the classroom. It also allows for children to focus more in the classroom and it improve their behavior as well. Multiple intelligences also play a role in music, movement, and the arts. By using these creative arts in the classroom, educators are able to adapt to children’s specific learning needs. Music, movement, and the arts appeal to all five developmental domainsRead MoreThe Importance Of A Safe And Healthy Learning Environment1623 Words   |  7 PagesEarly childhood has been on a high due to new research that has proved its effect on education of a child. The goals of Early Childhood programs are to provide programs to children and their parents that support the children in learning, daily routine practice, health needs incl uding wellness, and to strengthen the gap between home and school. All of these goals are beneficial to the student as an individual learner. If a child is healthy and well, then they will be more likely to succeed insideRead MoreThe Truths About Preschool And Kindergarten1704 Words   |  7 Pages Introduction In my research essay I will be researching and talking about the early childhood education in America. In addition to that I will talk about the benefits it is having on our children from what I have learned from my sources, and how teachers of early education are being equipped to handle these classrooms. I will mainly be focusing on pre-K through kindergarten. I have had many volunteer jobs at day camps with this age group, and IRead MoreAn Early Childhood Educator Can Reconstruct The Life Of A Child1708 Words   |  7 Pagesbecoming an Early Childhood Educator can reconstruct the life of a child (Rawlings 127). Early Childhood Education is a profession that works with children from birth up to eight years of age (Garvis and Pendergast 104). Most of the theory of knowledge in early childhood is that children learn through movement. When children engage through play they develop a sense of individuality that helps them discover who they are, build relations with others, and understand their cultural background. In early childhoodRead MoreTechnology And Early Childhood Classroom1583 Words   |  7 Pages Technology in an Early Childhood Classroom Marsha Kinsel ENG122: English Composition II Instructor Susan Luck June 1, 2017 Technology in An Early Childhood Classroom Even though some experts feel children’s physical health is at risk once they are introduced to technology, it is a must, that early childhood educators do just that. In a world where technology is ever changing it is imperative that children are exposed as early as two years old so that they are not left at a disadvantageRead MoreDevelopmentally Appropriate Practices ( Dap )960 Words   |  4 PagesDevelopmentally Appropriate Practices (DAP) is a method of teaching that is based on the research about how young children grow and learn and includes standards for high quality care and education for young children. The National Association for the Education of Young Children (NAEYC) established these guidelines more than 20 years ago. Authors Gordon and Browne state, â€Å"The DAP approach stresses the need for activity-based learning environments and is based on what we know about children throughRead MoreEducation Is A Long Lasting Procedure, And The Building Squares Of Lea rning862 Words   |  4 Pagesimparting what we have learned to others. I feel that education is a long lasting procedure, and the building squares of learning are created in the early phases of life. Education significantly influences the lives of numerous individuals and gives the establishment to a man to set up an arrangement for their future. Accomplished people can shape choices that advantage both themselves and the interests of their general public. A genuine education doesn t comprise of a gathering of classes containing

Integrated Performance Management Through Effective Management Control Free Essays

9 Integrated Performance Management through Effective Management Control WERNER BRUGGEMAN Performance measurement and performance management are vivid themes in the literature on management control. So, it is only natural that we investigate how this literature has contributed to the field of Integrated Performance Management. The purpose of this chapter is to describe how management control systems can be used to effectively manage company and business performance. We will write a custom essay sample on Integrated Performance Management Through Effective Management Control or any similar topic only for you Order Now First, we define the scope of management control and describe the link with organizational strategy. Then, we focus on the three elements of the management control system: (1) the management control structure; (2) the control process; and (3) the management control culture (beliefs systems). We will describe these three elements in greater detail and give an overview of the findings in mainstream contingency research studying the effectiveness of control systems in various environmental and organizational contexts. Management control defined Management control and the link with strategy Following Anthony and Govindarajan (1995), management control can be defined as a process of motivating managers to perform actions and activities in line with the goals and strategies of the organization. According to this definition, an organization is ‘under control’ when its members do what the management wants them to do. Management control comprises various tasks, among which are: Planning the future activities of the organization; Coordinating the activities of the various members of the organization; Communicating information; Evaluating this information; Deciding on the actions to be taken; and Influencing people to adapt their behaviour according to the company goals (Anthony and Govindarajan, 1995). Integrated Performance Management through Effective Management Control ? 153 From the definition above, it follows that management control plays a central role in managing the company’s performance and the implementation of its strategies. Therefore, it is of vital importance that management behaviour, which is stimulated by the management control system, is consistent with the strategy to be implemented (the so-called ‘intended strategy’ – see also Chapter 6). The starting points of the management control process are the mission, the vision and the strategies of the organization. We refer to Chapter 6 for a more thorough discussion of each of these concepts, but recapitulate them very briefly here. The mission of an organization is a description in general terms of the role of the company towards its stakeholders. It describes the reasons for the company’s existence, its strategic focus and values, as well as how the long-term goals should be realized. The goals are descriptions of the long-term desired future of the company. The mission and goals translate into strategies, which specify the way in which the vision aspired to should be reached. The strategy in turn is translated into concrete performance objectives or targets. This is usually done through formalized action plans. Management control and goal congruence The purpose of management control is to maximize congruence among the goals of the organization, its various entities and its individual managers. This is called goal congruence. The way in which managers react to management control information depends to a large extent on their personal goals. For effective management control, it is important to be able to measure the impact of these motivators, because they largely determine the behaviour of people in an organization, as well as the desirability of the consequences of their behaviour. Business Management Study Guide iframe class="wp-embedded-content" sandbox="allow-scripts" security="restricted" style="position: absolute; clip: rect(1px, 1px, 1px, 1px);" src="https://phdessay.com/business-management-study-guide/embed/#?secret=mjiWZxsYbT" data-secret="mjiWZxsYbT" width="500" height="282" title="#8220;Business Management Study Guide#8221; #8212; Free Essays - PhDessay.com" frameborder="0" marginwidth="0" marginheight="0" scrolling="no"/iframe The management control system should be designed in such a way that, whenever managers take decisions that fit into their personal goals, these decisions should also be in the interests of the company as a whole. In other words, the management control system must create the conditions to foster a feeling within the members of the organization that they can best realize their personal goals by contributing as much as possible to the realization of the general company goals. It is clear that the way in which managers are evaluated and financially rewarded for their performance plays a significant role in reaching ‘goal congruence’ (see also Chapter 13). Goal congruence is an important condition for effective performance management. The problem of goal congruence can be described in more detail in the following way. Corporate goals are translated into departmental goals, and in these departments people are working who also have their personal goals. A first problem that can arise is a lack of congruence between the corporate and departmental goals. For example, a department or division of a company can have a long-term vision that says it is desirable to stay small and be profitable (in other words ‘small is 154 ? The Integrated Performance Management Framework beautiful’). On the other hand, top management might be striving for a company goal of strong growth and therefore wants the division to grow. In this case, there is a lack of congruence between the different visions, and a number of meetings will have to be organized to align the goals and strategies. However, there is also the possibility that the division manager is opposed to the growth of his division because he is personally reluctant to make the required efforts. In this case, there is a conflict between the personal goals of the manager and the goals of the company. Role of management control in performance management Verifying whether the company (or the business unit or department) is on track is an important management function. Management control is an important instrument for motivating personnel to act in accordance with the goals and strategies of the organization. This motivation is one of the major driving forces of the performance and the value of the company. The management control system must be adjusted to the goals and the strategies of the company and it must be optimally aligned. The contribution of control to strategy implementation Robert Simons (1995) has outlined how management control can contribute to effective strategy implementation. In his book, Levers of Control, he introduced four key constructs that must be analysed and understood in order to implement strategy successfully: core values, risks to be avoided, critical performance variables and strategic uncertainties. Each construct is controlled by a different system, or lever, the use of which has different implications. These levers are: †¢ Beliefs systems, used to inspire and direct the search for new opportunities. †¢ Boundary systems, used to set limits on opportunity-seeking behaviour. There are three broad categories of boundary systems: business conduct boundaries, internal controls and strategic boundaries. 1 †¢ Diagnostic control systems, used to motivate, monitor and reward achievement of specified goals. Diagnostic control systems attempt to measure output variables that represent important performance dimensions of a given strategy: critical performance variables. These factors must be achieved or implemented successfully for the intended strategy of the business to succeed. Diagnostic variables should be measured, monitored and controlled, but reporting on them to higher management is on an exception basis only, when a value falls outside a normal control limit and corrective actions must be taken. Interactive control systems, used to stimulate search and learning, allowing new strategies to emerge as participants throughout the Integrated Performance Management through Effective Management Control ? 155 organization respond to perceived opportunities and threats. As a fourth lever of control, these systems focus attention on strategic uncertainties and enable strategic renewal (i. e. , emergent strategies). Figure 9. 1 Levers of control Source: Simons (1995: 159) Control of busine ss strategy is achieved by integrating these four levers of control. The power of these levers in implementing strategy does not lie in how each is used alone, but rather in how they complement each other when used together. Two of the control systems – beliefs systems and interactive control systems – motivate organizational participants to search creatively and expand the opportunity space. These systems create intrinsic motivation by creating a positive informational environment that encourages information sharing and learning. The other two levers of control – boundary systems and diagnostic control systems – are used to constrain search behaviour and allocate scarce attention. These systems rely on extrinsic motivation by providing explicit goals, formula-based rewards and clear limits to opportunity-seeking. These four levers create tension between creative innovation and predictable goal movement. This tension requires managers of effective organizations to know how to achieve both high degrees of learning (innovation) and high degrees of control (efficiency) (Simons, 2000: 304). Levers of control and the organizational lifecycle Developing an integrated control system does not happen overnight. Managers of small entrepreneurial firms perform their strategic control 56 ? The Integrated Performance Management Framework rather informally. As the business grows larger, however, informal processes become inadequate. Simons (1995, 2000) illustrates how the levers of control can be successfully implemented as a business grows and matures (see Figure 9. 2). Figure 9. 2 Introduction of control systems over the lifecycle of a business Source: Simons (1995: 128) I n their most recent book, Kaplan and Norton (2001) point out the importance of using the Balanced Scorecard (see Chapter 3) as an interactive control system. It is clear from Figure 9. 2 that an organization must have some experience with other control systems before it can exploit the Balanced Scorecard in this way. Diagnostic systems, boundary systems, and internal control systems are all necessary, but they do not create a learning organization aligned to a focused strategy. Some Balanced Scorecard implementation failures occurred because organizations used their scorecard only diagnostically, and failed to get the learning and innovation benefits from an interactive system. The CEOs of successful Balanced Scorecard adopters succeeded because they use the scorecard interactively, for communication and to drive learning and improvement. They set overall strategy and then encouraged people within their organization to identify the local actions and initiatives that would have the highest impact for accomplishing the scorecard objectives. (Kaplan and Norton, 2001: 350) Management control versus task control Anthony and Govindarajan (1995) distinguish management control, which ultimately is about implementing strategies, from strategic planning and control and task control: Integrated Performance Management through Effective Management Control ? 157 †¢ Strategic planning and control is the process of determining and evaluating the goals of the organization, and formulating or reformulating the broad strategies to be used in attaining these goals. Strategic control refers to the maintenance of the environmental conditions of strategies. Strategic control is used to evaluate the background of existing strategies and the environmental assumptions on which the strategies were formulated. It can also involve the reformulation of strategies. †¢ Task control is the process of ensuring that specific tasks are carried out effectively and efficiently. For example, internal audit and internal control are often associated with task control. Elements of a management control system In the previous paragraphs, we have described the importance of management control for strategy implementation and for performance management. In the remainder of this chapter, we go deeper into the details of the management control system and focus on its compounding elements. A management control system consists of three basic elements: (1) the management control structure; (2) the management control process; and (3) the management control culture. The first element, the management control structure, deals with the division of the organization into ‘responsibility centres’. A distinction needs to be made among the various types of responsibility centre, such as ‘revenue centres’, ‘expense centres’, ‘profit centres’, and ‘investment centres’. Determining the optimal structure is part of the task of management control. The second element in a management control system, the management control process, comprises the cycle of: planning for the expected input and output; measuring the results; comparing plan to reality; and, finally, adjusting if necessary. The third element is the management control culture or the beliefs systems. This is the combination of communal values and behavioural norms, which determine the behaviour of managers and staff. Choosing an effective management control structure To manage an organization according to certain objectives, you must first choose an appropriate management control structure. A management control structure is the system of basic principles for the functioning of the organization or the organizational structure in which the management control will take place. Hellriegel, Slocum and Woodman (1992: 5) define the organizational structure as ‘the structure and formal system of communication, division of labor, coordination, control, authority and responsibility necessary to achieve the organization’s goals’. 158 ? The Integrated Performance Management Framework Elements of a management control structure When defining the management control structure, the following questions must be answered: What are the various departments in the organization? †¢ What are the responsibilities of the various department managers? †¢ How are the activities of the various departments coordinated, and what are the coordination mechanisms? Defining the departmental structure In organizing for effective performance management, the company may choose a f unctional organization structure, a multidivisional structure, a matrix organization or a network organization structure. When choosing the functional organization structure, the tasks are grouped based on the functional specialty to which they belong. Traditionally, the following departments are presented in the organizational chart: ‘Sales and Marketing’, ‘Engineering’, ‘Production’, ‘Distribution’, ‘Purchasing’ and ‘Finance’. An organization can also be controlled within a multidivisional structure, which is a structure based on products or markets instead of functions. If based on products, we have a product-oriented department structure. The sales, development, production and purchasing activities with regard to a certain product are concentrated in one, individual department. On the other hand, the organization could also be structured around markets. In this case, all tasks that deal with a certain geographical market are grouped. The multidivisional structure groups management tasks in divisions, each of which focuses on a certain product or geographical area where the products are sold. Division managers are responsible for the daily operational decisions within their division. Top management no longer wants to engage itself in daily problems, but instead focuses on the important strategic decisions (e. g. , investment decisions, acquisitions and divestments). When designing a multidivisional structure, the business unit concept can be taken as a starting point. In this concept, the organization is structured around strategic business units or SBUs. An SBU is an operating unit of a planning focus that groups a distinct set of products or services sold to a uniform set of customers, facing a well-defined set of competitors. Many companies have a combination of functional and product- or market-oriented structures in their organizational structure. They prefer to work in a matrix organization. On the horizontal line, we find an RD manager, a production manager, a financial manager and a purchasing manager. On the vertical line, we see the various business or product line managers. They are responsible, first of all, for the marketing and sales of their product line, but they must also take care of the coordination between the various functional departments. Staff members in the various functional departments are thus led by two managers. Integrated Performance Management through Effective Management Control ? 159 Defining the responsibility of managers After determining the department structure by which the organization will be controlled, it is important to define the responsibilities of each department. A department or an organizational unit, led by a manager with clearly specified responsibilities, is called a responsibility centre. An organizational structure is therefore a hierarchy of responsibility centres. Delegated responsibility demands appropriate authority. When assigning the responsibility for a specific output to a certain department, this department should also have control over its output. So, responsibility requires the existence of ‘controllability’. Delegated responsibility also requires an appropriate ‘accountability’. A manager is considered to be ‘accountable’ when he or she is assessed according to the realization of his or her objectives. In other words, performance is monitored, and if his or her performance turns out to be bad, management will take the necessary actions. A responsibility centre is not only assessed on its output (which result has been achieved? ), but also on its input (how many inputs were used? ). In general, a responsibility centre should be assessed on two basic criteria: efficiency and effectiveness. Efficiency is the relation between output and input. The more cars that are made in a car manufacturing company with the same production costs, the more efficient the operation is. The cost per unit (i. e. , the total production cost divided by the number of units produced) is therefore an efficiency norm. Effectiveness expresses the extent to which the realized output is aligned with the goals and strategies to be realized. It could be that the sales department has become more efficient by selling more with the same people, but that the sales efforts were focused on markets in which the company has chosen not to be active for strategic reasons. In this case, the sales efforts were not effective, i. e. , they did not contribute to the realization of the corporate strategy. When designing a management control system, one must determine what efficiency and effectiveness mean concretely for each department and how these can be measured. Assigning responsibilities to the departments means determining the right performance measures. The responsibilities of the manager can be divided into financial, strategic and operational responsibilities. Performance measures must be defined for each of these responsibility areas. We call them financial, strategic and operational performance measures. With regard to the financial responsibilities, we can distinguish among the following types of responsibility centres: expense centres, revenue centres, profit centres and investment centres. †¢ Expense centres are departments that are responsible for the costs they have made (input), but whose output is not measured in financial terms. In a functional organization structure, typical expense centres are the production department, the RD department, the purchasing department and the financial department. Staff functions are also usually controlled as expense centres. 160 ? The Integrated Performance Management Framework †¢ Revenue centres are departments in which the output, but not the input, is measured in financial terms. Typical revenue centres are the sales departments. Their management task is not concerned with the costs incurred; instead, they strive to reach a turnover objective. †¢ In a profit centre, the manager is responsible for the costs and also for the revenues of the department. Thus, the ‘profit centre’ manager receives a profit report for his or her department. In investment centres, the profit as well as the investments (‘assets employed’) are measured. The department manager has the authority to take investment decisions and is also responsible for the profitability of the investments made. A typical performance measure for investment centres is the return on investment (ROI). Regarding strategic responsibilities, a managerâ₠¬â„¢s task not only involves realizing financial goals; the manager and his or her team may also be charged with contributing towards realizing the competitive strategy of their division and the general strategy of the company. For example, the general company strategy may be concerned with growth in all business units and with global operations. Choosing and formulating this strategy may be the work of general management, but translating it into the business unit may be the responsibility of the division manager. The division manager may also be responsible for defining and developing a competitive advantage (in the areas of quality, flexibility and customer service, for example) for his or her business unit. The manager may be responsible for constantly tracking the evolution of customer satisfaction and adapting the competitive strategy in time to this evolution. When strategic responsibilities are also delegated to a lower level in the organization, the manager responsible should be evaluated with regard to the level of success of the chosen strategies. Performance measures must be determined for this as well. The method of the Balanced Scorecard (see Chapter 3) may be of help here. Finally, regarding operational responsibilities, it is obvious that managers of responsibility centres are also responsible for managing daily operations. A number of ‘key performance measures’ can be defined for this, which are followed up closely by top management. The division manager may be asked to realize objectives with regard to inventory levels, processing times, products out of specification, revision times, etc. Restriction of responsibilities and freedom of action Each responsibility centre is restricted in its activity by a number of rules and procedures. Rules are formal expressions of the behaviours that are permitted and not permitted to the members of a department. Procedures are descriptions of steps to be followed in executing a task or in making decisions. Rules and procedures provide a detailed specification of the kinds of responsibility and freedom of action the responsibility centre has or does not have. They indicate how the responsibilities and freedom of action are restricted. The Integrated Performance Management through Effective Management Control ? 161 indicated restrictions can be expressed in a positive or negative way. Positive responsibility restrictions describe what the responsibility centre manager may do. Negative restrictions describe what the manager is not allowed to do. Some restrictions relate to responsibilities, others are involved with the manager’s freedom of decision. The freedom of an individual in an organization can also be restricted by general codes of behaviour, which result from existing laws, statutory provisions and ethical values. These are meant to prevent the potential mix of personal and company interests (e. g. , they indicate in what way confidential information should be treated). Restriction of responsibilities and freedom of action are all part of the boundary systems of a company. These are ‘explicit statements embedded in formal information systems that define and communicate specific risks to be avoided’ (Simons, 1995: 112). Coordination mechanisms When the department structure and the responsibilities of the various departments are defined, rules must be set up with regard to the actions between departments as well. The responsibility for realizing the global company goals and strategies cannot be split up into independent partial responsibilities. Departments and divisions must cooperate in various areas. Therefore, it is important that rules with respect to this cooperation be defined that motivate the managers maximally to target their efforts towards realizing the global company goals. There are two important kinds of rules that coordinate actions between departments: (1) formal coordination mechanisms (task forces, standing committees, integrating managers); and (2) transfer price systems. Choosing the optimal management control structure Designing the management control structure involves a number of choices. The decision can be made to manage in a functional structure or in a divisional tructure. Within a divisional structure, the divisions can be structured around products, markets, business units, or a combination of these. One can also choose to work in a matrix organization. Then, a choice must be made regarding the degree of delegation of responsibilities. A department can be led as an expense centre, a revenue centre, a profit centre or an investment centre. The responsibi lities of these centres can be restricted in various ways, and cooperation between departments can be coordinated by several coordination mechanisms and rules regarding transfer prices. In some companies, management control is characterized by a detailed set of formal rules, centralized decision power, limited delegated responsibilities and a strict hierarchy of authority. Such a structure is called mechanistic. At the other end of the spectrum, we have the organic organizations. They are characterized by few rules, decentralized power of 162 ? The Integrated Performance Management Framework decision, group decision-making, broadly defined functional responsibilities and a flexible application of the hierarchic relations. We can now ask the question: Do optimal choices exist? In order to answer this question, we must first define what makes a management control structure optimal. The answer to this question can be found in the description of the task of management control: the objective of management control is to motivate managers maximally to realize the corporate goals and to implement the strategies. So, a management control structure is optimal when it maximally stimulates the desired goal-oriented behaviour and minimally leads to undesired (or dysfunctional) behaviour. To be able to choose a management control structure, one must predict what the effect of the choice will be on the management behaviour and whether the expected effect is desired or not. For example: †¢ A company that wants to realize a competitive strategy of flexibility (custom-made work) in its business units wonders if it is optimal to manage the departments in a functional organization structure, in which the sales department is responsible for the turnover and the production departments (as expense centres) are responsible for the price of the products made. To be able to answer this question, we need to know to what extent the production managers are inclined to handle specific customer demands in a flexible way when the price of the products is the most important performance measure. †¢ Universities lead their faculties and departments as discretionary expense centres with respect to educational activities. In the short term, the deans and department heads are responsible for the costs of their faculties and departments, and not directly for the number of students and the revenues. As a consequence, the professors are not motivated to have many students, and they organize very few (if any) activities to influence and increase the number of students in the short term. Faculties and departments could also be managed as profit centres. The question is: What would be the effect on the management behaviour of deans, chairmen and professors? Would they act in a more commercial way? Would they lose their interest in research? Would this lead to overly aggressive competition among universities and, if so, is aggressive competition a corporate strategic choice within educational policy? To be able to make an optimal choice of management control structure, good insight into the strategy that is to be realized is crucial. The choice of the management control structure must be aligned with the strategic choices of the company. Knowledge of how managers will be influenced by certain structural choices is also important. One can learn from one’s own experience or from the experiences of other companies. In most cases, companies learn from their own experience. Setting up a management control structure is a dynamic process. The key is to look for Integrated Performance Management through Effective Management Control ? 163 both well-motivated and dysfunctional management behaviours in the existing structure. Ultimately, the process should yield new ideas for improving the structure to promote the desired behaviour and eliminate the dysfunctional behaviour. Experiences from other companies can also be helpful. A significant part of the literature on management control focuses on research of the general tendencies and patterns in management behaviour in various types of management control structure. A general conclusion is that there is no management control structure that is optimal for all control situations. The optimal management control structure depends on the situation. The research that studies which management control structure best suits which type of environment is called ‘contingency research’. This contingency research has focused on two major contingency variables: (1) the environment; and (2) a firm’s strategy. Study of the first contingency variable has helped identify the appropriate structures to fit the levels of uncertainty in the environment (Burns and Stalker, 1961; Lawrence and Lorsch, 1967; Galbraith, 1973; Drazin and Van de Ven, 1985). Structure is generally discussed in terms of mechanistic versus organic approaches to organizing, and it is believed that more organic structures are best suited to uncertain environments. These are structures that focus on ‘clan control’, i. e. , social control coordinated by integrative mechanisms such as task forces and meetings. Contingency research also shows that management control structures should be well suited to the company’s chosen strategy. Different strategies may require different control structures. A popular typology deals with the strategic mission of business units, which may vary from a ‘build’ strategy, to a ‘hold’ strategy, a ‘harvest’ strategy and, finally, a ‘divest’ strategy. The objective of a build strategy is to increase market share and production volumes, while a hold strategy tries to protect the existing market share and maintain the current competitive position. A harvest strategy focuses on maximizing cash flow and profit in the short run, even if this is at the expense of market share. Last, the divest strategy concerns the decision to withdraw from a certain business. Other strategy typologies that are often used in the management control literature come from Porter (1985) and Miles and Snow (1978) (see Chapter 6 for more information). Evidence from the strategy/organizational design research suggests that for strategies characterized by a conservative orientation (defenders), harvest and cost leadership are best served by entralized control systems, specialized and formalized work, simple coordination mechanisms, and directing attention to problem areas (Miles and Snow, 1978; Porter, 1985; Miller and Friesen, 1982). For strategies characterized by an entrepreneurial orientation (prospectors), build and product differentiation are linked to a lack of standardized procedures, decentralized and results-oriented evaluation, flexible structur es and processes, complex coordination of overlapping project teams, and directing attention at curbing excess innovation. 164 ? The Integrated Performance Management Framework Designing an effective management control process Phases in the management control process The management control process can best be represented by a closed loop control cycle (see Figure 9. 3). The process starts from the strategy of the company, from which the action programmes are derived. Once the programmes are set up and approved, their financial implications for the coming year can be expressed in a budget. At the end of the budget period, the actual performance is measured and compared to the budget. The results of this analysis are then reported to top management and used in the evaluation of the efficiency and effectiveness of the responsibility centres concerned and their managers. The management control process thus starts from strategic planning and target setting and consists of the following five phases: Figure 9. 3 The management control process Integrated Performance Management through Effective Management Control ? 165 †¢ †¢ †¢ †¢ †¢ Planning action programmes (programming); Preparing the budget; Executing the plan; Measuring performance, following up the budget and reporting; and Evaluating and rewarding. Important design parameters of the control process When used in an appropriate way, the budgeting process may motivate managers to improve performance. The motivating impact of the budget is influenced by the following parameters. The level of management commitment to budget targets First of all, companies may use the budget to assess the financial impact of their strategic action plans. In this case, budgeting is primarily used as a feed forward control mechanism and its primary function is to support the planning process (‘budgeting for planning’). Budget targets are an indication and show the direction in which the company wants to go, but managers do not feel a strong pressure to realize the targets. Budget targets can also be seen as commitments for the managers. In this case, the budget is used for control. Top-down versus bottom-up budgeting Budget targets may be imposed topdown by executive management (in consultation with the division managers, or not). Besides this, there is also a bottom-up process, in which each division sets up its own budget, yet within the general goals and directions of the company. The global company budget is then formed by combining the various sub-budgets. The level of participation during the budgeting process When setting up a budgeting process, an important parameter is the level of participation managers may have in the target-setting process. We can talk about participative budgeting when subordinate managers participate in the budgeting process and in defining the budget objectives. Participative budgeting involves back-and-forth communication between superiors and subordinates – they share information and converge on a mutually acceptable budget. It is generally agreed that involvement in setting up the budget leads to higher acceptance than when the budget is imposed fully from the top. Moreover, it is assumed that participative budgeting has a positive effect on the commitment of the division managers who have to realize the budget later on. The difficulty of budget targets It is necessary to think about guidelines regarding the degree of difficulty in realizing the budgets (‘goal difficulty’). Certain companies have a policy of realistic budgets, where the budget objective will be accepted if it most probably can be reached. Other 166 ? The Integrated Performance Management Framework companies prefer challenging budgets, where top management expects the division managers to work very hard. The basic assumption behind challenging budgets is that managers can always achieve more with their team than they think they can. The task of top management is to stimulate managers to try to excel themselves over and over again. In this situation, managers who submit realistic budgets are evaluated poorly beforehand and a more challenging budget is imposed on them from the top. Whatever the budget philosophy, a budget can be accepted if it holds sufficient task content, i. e. , if the team in the department will have to exert a lot of effort to realize the budget. As a general rule, the set targets ought to be realistic but challenging. This means that they may not be set unattainably high, which results in frustration and manipulation of data, but they may also not be too easily achievable, because then most of the performance stimulus disappears. Tolerance for budget slack It should also be verified whether or not the budget is too pessimistic. Some managers may be inclined to build a certain ‘slack’ into their budget. The phenomenon of budget slack occurs when a manager submits a budget in which a certain ‘buffer’ is built in so that the budget objectives are relatively easy to reach. Indeed, in a participative budgeting process the tendency might exist to ask more than one strictly needs to cover oneself against unforeseen circumstances or out of fear that top management will reduce the budget by a certain amount. For example, if the purchasing department fears that it will no longer be able to buy raw materials at the prices that were budgeted in the past, it can ask for extra means for this part of the budget. It can also be that managers prefer not to set the budget standards too high in companies where their bonuses are calculated on the degree to which they have reached their budget objectives. In all these cases, the general interests of the company are not respected because, by building in budget slack, the company funds are not optimally allocated. Fairness in budget target setting When assessing the budget, one should verify whether the task content of the budgets of the various departments are of equal value. The budget negotiation process is not only a vertical negotiation process in the organization, it is also a process of comparing the planned efforts of the various departments. Dynamic managers, who always work with challenging budget objectives, may become demotivated when they discover that other departments are tolerated when they exert less effort (i. e. , make less profit or be less productive). However, equally balancing the task content of the budgets of the various departments presents difficulties because the management problems may differ widely per department (e. g. , different management functions, product groups, markets, etc. ) and the concept ‘task content’ is difficult to measure objectively. The task content of a budget depends on the experience of the manager and his or her team. There is also a certain Integrated Performance Management through Effective Management Control ? 167 psychological insight involved here. Some managers, along with their teams, feel more quickly swamped with work than others. In any case, clear imbalances in the performances of the various departments need to be eliminated as quickly as possible. For instance, in a profit centre structure, where all divisions are making profits and a certain division is constantly in the red, a thorough restructuring plan must be set up in the short run to make the department profit-making as fast as possible. Tightness of budget control With regard to following up the budget, a choice can be made between tight and loose control. The tightness of the control is determined by the degree to which restrictions are imposed on the freedom of subordinates and emphasis is placed on reaching the predefined objectives. In most cases, it is assumed that tight control provides more certainty that the people in the organization will act as is expected of them. This can be done by determining the activities in detail, by following up very accurately the results of the departments, and by exerting pressure on the responsible managers to adjust quickly potentially unfavourable anomalies. With tight budget control, it is frequently (e. g. monthly) verified whether the real costs and revenues are in accordance with the planned short-term objectives. Undesired anomalies in the budget are not tolerated and must be eliminated quickly. The advantage of tight control is that managers become more aware of the importance of costs and profitability, and they actively seek ways to eliminate inefficiencies. However, tight control may a lso have undesired dysfunctional effects. Focusing on short-term results too intently may encourage managers to organize actions that optimize profitability in the short term, but that are disadvantageous in the long term. For example, in order to reach its budget figures, the purchasing department may decide to buy cheaper, but qualitatively inferior, raw materials. However, this may lead to significant quality problems in production and possibly to lower quality end products, which result in losing the goodwill of the customers. When the emphasis is primarily on reaching budget objectives in the short term, managers may also not be motivated to make the strategic investments that are necessary for the long-term survival of the company. Moreover, excessively tight budget control may lead to building in ‘slack’ when setting up the budget objectives or to playing accounting tricks to artificially boost the short-term results. On the contrary, with loose budget control deviations from the budget that arise in between are overlooked by top management, and there is a trust that potentially unfavourable anomalies will be eliminated by the divisional managers at the end of the budget period. The budget is used more for communication and planning, and there is less pressure to undertake immediate short-term actions to adjust the results. The use of budget performance in rewarding managers When setting up the budget, for managers of responsibility centres it is required that the 168 ? The Integrated Performance Management Framework proposed objectives be realized (although we know some companies that start paying bonuses when only 80 per cent – and even 60 per cent – of the budget target is realized). At the end of the year, the actual results are compared to the planned objectives and are further analysed by means of variance analysis. In this way, the budget is an ideal basis for evaluating the performances of the responsible managers. Managers who succeed in realizing the proposed objectives must be rewarded for their good performance. This reward may be of a financial nature (e. g. , bonus, salary increase or other financial advantages), but the reward may also be more focused on non-financial motivators, such as promotion, extension of responsibilities and recognition. A bonus for performance relative to the budget can be determined subjectively or by formula. To be effective, the reward system must be designed in such a way that it optimally motivates the managers to act in accordance with the corporate goals and strategies. Optimizing management control process policies A management control process (and more specifically, the budgeting process) is effective when it motivates managers on the various levels of the organization to perform actions in line with the organizational goals and strategies. From contingency research on management control, evidence suggests links between strategy and the characteristics of the management control process. Defenders, and companies with conservative, cost leadership strategies, find cost control and specific operating goals and budgets more appropriate than entrepreneurs, prospectors and companies with product differentiation strategies (Simons, 1987; Dent, 1990; Chenhall and Morris, 1995). Chenhall and Morris (1995) have found that tight control is suitable for conservative strategies; they also found tight control in entrepreneurial situations but, importantly, operating together with organic decision styles and communications. Some research has been focused on the relationship between the chosen competitive strategy and the management control process. Differentiation strategies are associated with a de-emphasis on budgetary goals for performance evaluation (Govindarajan, 1988). Govindarajan and Fisher (1990) found that product differentiation with high sharing of resources (between functional departments) and a reliance on behavioural control was associated with enhanced effectiveness. Bruggeman and Van der Stede (1993) found that business units implementing differentiation strategies based on a make-to-order strategy preferred loose control in budgeting, while business units with a cost leader strategy or a differentiation strategy based on standard products found tight budget control more suitable. They also found that bottom-up budgeting and a commitment to budget targets was considered optimal for all competitive strategies. Overall, Van der Stede Integrated Performance Management through Effective Management Control ? 169 2000) has shown that product differentiation strategies are associated with less rigid budgetary control, but this is also associated with increased budgetary slack. It has also been suggested that bonus systems must be suited to the strategy. Anthony and Govindarajan (1995) suggest that formula-based bonus determination approaches should be used with a harvest strategy and that subjective bonus determination is optimal for build strategies. Contingency research has also found relationships between characteristics of the management control process and the level of uncertainty in the environment. Companies operating in an environment of unpredictable change require an appropriate set of control process characteristics. Uncertainty has been related to performance evaluation characterized by a more subjective evaluation style (Govindarajan, 1984; Moores and Sharma, 1998), less reliance on incentive-based pay (Bloom, 1998), non-accounting style of performance evaluation (Ross, 1995), and participative budgeting (Govindarajan, 1986). As environmental uncertainty increases, using more participative budgeting increases performance. In contrast, when environmental uncertainty is low, participative budgeting ecreases performance. In situations where environments are stable and predictable, there is little informational benefit from participation because superiors have sufficient information to develop budgets. Companies may also operate in a hostile, difficult environment. This is an environment that is stressful, dominating and restrictive. Environmental hostility has been associate d with a strong emphasis on meeting budgets (Otley, 1978). Hostility from intense competition has been related to a reliance on formal control and sophisticated accounting, production and statistical control (Khandwalla, 1972; Imoisili, 1985). The optimization of target-setting approaches seems to be related to task complexity. Locke and Latham (1990) found that difficult goals lead to higher performance, but this effect is moderated by task complexity. The result leads us to expect that performance will be higher when managers are invited to work towards challenging targets, except when the performance task is too complex. The appropriateness of bottom-up budgeting has been associated with information asymmetry between superiors and subordinate managers (Shields and Young, 1993). When subordinates have much better information about their business than their superiors do, bottom-up budgeting leads to more accurate budgets, arising from the use of the subordinates’ better information. When top-down budgeting is used in the case of high information asymmetry, subordinates may reject the budget because it is not consistent with their information. Top-down budgeting is beneficial in situations where superiors have sufficient knowledge about the subordinate’s activities being budgeted. 170 ? The Integrated Performance Management Framework The role of beliefs systems The management control culture is the third and final part of the management control system. Managers’ behaviours and actions are not only influenced by structural and procedural elements, but also by the formal beliefs systems in the organization. Simons defines beliefs systems as ‘the explicit set of organizational definitions that senior managers communicate formally and reinforce systematically to provide basic values, purpose, and direction for the organization’ (Simons, 1995: 34). Beliefs systems are an important element of an organization’s corporate culture. The corporate culture is the set of values, beliefs and norms of behaviour shared by members of a firm that influences individual employee preferences and behaviours (Besanko et al. , 2000). Ouchi (1980, 1981; Ouchi and Johnson, 1978) considers culture as an alternative control system in the organization. He introduces the idea of clan control, by which he means control through an internal system of organizational norms and values. Culture influences the behaviour of individuals. Individuals who value belonging to the culture will align their individual goals and behaviours to those of the firm and pay more attention to selfcontrol. A culture that is intensively held by most employees is called a strong culture. Culture can support a company’s competitive advantage (Barney, 1986). It is supportive when the values espoused by the culture are very much in line with the chosen direction and the performance objectives of the firm (e. g. , a company with a product leadership strategy where all employees love to change things and learn from new experiences). In this case, we talk about a ‘high performance culture’. In other words, the culture is clearly aligned with the strategy of the firm. Of course, the opposite also holds. If there is a cultural misfit, culture can also be a source of persistently poor performance. This occurs when the values underlying the firm’s culture are in conflict with the chosen strategic direction. For example, a culture stressing efficiency, stability and routine behaviour will not support the implementation of a flexibility strategy. In this case, culture may be a barrier to change and managers will experience a ‘low performance culture’. So, it is important that the majority of the employees believe what top management believes. It is the task of management control to define a set of common beliefs. It frequently happens that top managers have explicitly expressed the vision, the mission, the goals, the key values and the strategies of the firm, but lower-level managers and employees do not share the underlying beliefs. Goal statements about creating shareholder value are experienced as ‘grand terminology’ when employees do not feel the passion of working on value-creating projects. A strategy of highquality products will not succeed if all employees are not convinced that they should work to ‘zero defect’ and do their work ‘right the first time’. Many flexibility strategies fail because people do not like ‘to change their Integrated Performance Management through Effective Management Control ? 171 Figure 9. 4 The origins of unhealthy corporate cultures Source: Kotter and Heskett (1992: 145) 172 ? The Integrated Performance Management Framework plans. ’ In general, successful strategy implementation needs beliefs systems supporting the chosen strategy. The beliefs of employees and managers may be hard to change, but they can be influenced by training sessions, by inspiring leadership, and by demonstrating the success of the new strategy and successful strategic projects. John Kotter and James Heskett (1992) have written a book about corporate culture and performance in which they propose a stepwise approach to the creation of a high-performance culture and focus on the origins of healthy and unhealthy corporate cultures. Their ideas are presented in Figure 9. 4 and Figure 9. 5. Figure 9. 5 The creation of a performance-enhancing culture Source: Kotter and Heskett (1992: 147) Integrated Performance Management through Effective Management Control ? 173 Conclusion Control and evaluation is the fourth component of our Integrated Performance Management Framework. In this chapter, we have shown the important role of management control for strategy implementation and for performance management. Developing an appropriate management control system is a prerequisite for effectively managing an organization. On a broader level, Simons (1995) has shown that control of business strategy is achieved by integrating four levers of control. These levers create tension between creative innovation (emergent strategies) and predictable goal movement (intended strategies). This proves the crucial role of control in the strategy implementation and performance management process. We then focused our attention on the three basic elements of the management control system: (1) the management control structure; (2) the management control process; and (3) the beliefs systems. We have analysed optimal management control structures and processes from a goal congruence perspective. That is, we have investigated how to design a management control structure and process that maximally stimulates goal-oriented behaviour and leads to minimal dysfunctional behaviour. Attention is also paid to how strategy affects the choice for a particular management control system. It is clear that management control also interacts with the organizational behaviour component. From Chapter 10 on, we investigate this fifth component in greater detail. Note 1 Business conduct boundaries are those that define and communicate standards of business conduct for all employees. Like the Ten Commandments, they specify actions that are forbidden. Internal controls are the policies and procedures designed to ensure reliable accounting information and safeguard company assets. Strategic boundaries define what types of business opportunity should be avoided, thereby drawing a box around the opportunities that individuals are encouraged to exploit. Strategic boundaries are installed to ensure that individuals throughout the organization are engaged in activities that support the basic strategy of the business (Simons, 2000: 289). How to cite Integrated Performance Management Through Effective Management Control, Papers