Notes On The Aids Epidemic - 1955 Words

Rosy Acosta Mr. Gehring 2nd Period AM History II Honors Unlocking Indiscreet Darkness: The AIDS Epidemic in the U.S HIV originated in Kinshasa, in the Democratic Republic of Congo around 1920, when HIV crossed species from chimpanzees to humans. HIV stands for the Human Immunodeficiency Virus, if you are infected with HIV, your body will try to fight the infection with special molecules called â€Å"antibodies.† Being HIV-positive is not the same as having AIDS, stands for Acquired Immune Deficiency Syndrome: Acquired means you can get infected with it; Immune Deficiency means a weakness in the body’s system that fights diseases; Syndrome means a group of health problems that make up a disease. You don’t just â€Å"get† AIDS, you may be infected†¦show more content†¦This marked the first official reporting of what came to be known as the AIDS epidemic. On the following day, June 6th, 1981, the Associated Press and the Los Angeles Times reported on the MMWR. The San Francisco Chronicle covered the story, and within days doctors from all across the US flooded CD C with reports of similar cases. In addition, CDC also received reports of a rare and weirdly aggressive cancer called Kaposi’s Sarcoma, in a group of gay men in New York and California. On June 8th, CDC developed a Task Force on Kaposi’s Sarcoma and Opportunistic Infections (KSOI) to identify risk factors and establish a case definition for national surveillance. On July 3rd, there were about 41 cases of Kaposi’s Sarcoma allegedly affecting gay men in New York and California, by the end of the year there was a total of 270 reported cases of severe immune deficiency in gay men, and about 121 of those men died. http://www.webmd.com/hiv-aids/ss/slideshow-aids-retrospective AIDS first started affecting relatively healthy young gay men in the U.S in 1981. 1982, San Francisco, working closely with the Shanti Project and the San Francisco AIDS Foundation, established the â€Å"San Francisco Model of Care† which emphasizes home and community based services. In January, the first American AIDS clinic was developed in San Francisco. That same month, the Gay Men’s Health Crisis, the

Domestic Violence And The Legal Ramifications Of The...

ABSTRACT: Domestic violence essentially affects everyone. It is not merely a personal or private problem within families. According to the Bureau of Justice Statistics (US Department of Justice), a woman is beaten every 15 seconds somewhere in the United States. Additionally, the Surgeon General s report also reveals that one in five women victimized by their spouses or ex-spouses say that they had been victimized over and over again by the same person. These selected statistics easily demonstrate that domestic violence in the United States is a serious and grave social concern. This paper explores the many facets of this social ill,†¦show more content†¦Introduction Domestic violence in the United States is a serious and grave social concern. Alarmingly, the rate at which this very intimate violence occurs is increasing. The recent events concerning the criminal trial of former football star O.J. Simpson have shed light upon domestic violence as a national and social ill. The fate Nicole Brown Simpson endured is identical to that of thousands of women who are caught within the vicious cycle of abuse and pay the ultimate price of death as a result. Domestic violence essentially affects everyone. It is not merely a personal or private problem within families. With this idea in mind, just how horrifying are the facts about domestic violence? According to the Bureau of Justice Statistics (US Department of Justice), a woman is beaten every 15 seconds somewhere in the United States. The FBI reports that domestic violence is the leading cause of injury to women between 15 and 44 in the United States - more than car accidents, muggings, and rapes combined. Furthermore, the US Surgeon General recounts that battered women are more likely to suffer miscarriages and to give birth to babies with low birth weights. The Surgeon General s report also reveals that one in five women victimized by their

Pacific Brands Case Study free essay sample

This step change was driven by a number of internal and external factors. These included falling profit and share price, increasing costs and the pressure of the worsening Global financial crisis. Added to this was the need to stay competitive in a market that has significantly shifted to cheaper imports. (TCF Review 2008, pp. 9-10) Pacific Brands restructure and the sale/discontinuation of unprofitable brands generated a focus towards core brands and the implementation of a profitable, streamlined structure that would guarantee the most cost efficient model. The disadvantage of such an aggressive restructure was the immediate media backlash and ensuing reputation damage caused by the outrage of employees, politicians and general public. 1. Problem identification 1. 1 Cost reduction As in all developed markets the Textile, Clothing and Footwear industry that Pacific Brands encompassed had been impacted by the dramatic rise in imports. Compounding this was the growing consumer demand for cheaper product, a rising Australian dollar, and the Global Financial Crisis further adding pressure on an already falling share price. We will write a custom essay sample on Pacific Brands Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page For the achievement of future success and reversal of falling share prices, Pacific Brands needed to implement a programme of cost reduction initiatives and a focus towards their core profitability. 1. 2 Structural Reorganisation The most integral part to achieving the decrease in costs was the â€Å"off-shoring† of manufacturing to Low Cost Countries. Over 2000 jobs were made redundant whilst another 940 employees were transferred through the sales of underperforming non core brands. (Pacific Brands FY2010 presentation, p. 12-17) 1. 3 Ethics and social responsibility At a time of wide sweeping redundancies and plant closures the move to increase executive remuneration packages by up to 170% was seen as unethical by the community and media commentators. Inside the closures no provisions were made for the $15million dollars of Commonwealth subsidies received for retraining and re-tooling throughout 2007/08. 2. Problem analysis 2. 1 Cost Reduction With falling share prices ($3. 20 July2007 to $0. 10 Feb 2009) (ASX share data 2007-2012) and diminishing profits Pacific Brands was under pressure to propel the organisation in a new direction. After the removal of the previous CEO, Paul Moore, direction was given for Sue Morphet to undertake a comprehensive review of the Pacific Brands Business to ensure its ongoing sustainability. This identified that manufacturing in Australia was no longer a sustainable option for Pacific Brands. The Australian Textile industry had seen an increase in imports from 28% in 1980 to 91% in 2006. (TCF Review 2008, p. 9) This trend and increasing labour costs in Australian manufacturing formed the Organisational Strategy for Pacific Brands. The labour component, being generally low skill tasks, allowed for off-shoring of manufacturing to low cost countries to be the key to the turnaround of profit growth. It also identified the need to delete all non-performing product lines and sell assets where possible. This would see an increase in profitability but a decline in overall sales performance. 2. 2 Structural Reorganisation The decision to restructure the organisation was brought about to stop Pacific Brands larger problem of declining returns. In an obvious risk environment, the direction to close all 11 factories and cull around 3000 employees would be seen as a satisficing decision. The direction followed previous examples of successes with off-shoring models, such as Blundstone. (K. Barlow, ABC Radio, 2007, 17 January) The short term benefits of implementing radical cost reduction were approximately $50million year on year. The long term damage to the Pacific Brand reputation due to the reaction of consumers and employees was underestimated. With Social media more prevalent than ever, brand reputations built over 100 years were decimated within minutes as calls to boycott product and services went global. Even a brand as strong as Coca Cola understands the importance of protecting your brand. As Coca Cola CEO, Muhtar Kent stated It has taken us 125 years to build this brand to what it is today, but it can be destroyed in 125 seconds. (Muhtar Kent, www. thecoca-colacompany. com/leadershipviews, 2011) Redundant employees used payouts to form a new company, BNB Group Australia. Utilising ex-Pacific Brand assets, BNB markets their products online in direct opposition to the Pacific Brands to retain Australian manufactured products at a competitive price. 2. 3 Ethics and social responsibility Salary increases to the Pacific Brands senior executives, especially Sue Morphet’s, also damaged the Pacific Brands reputation. The media portrayal became the focus rather than facts that the increase was part of her promotion from Divisional GM to the CEO position and not part of a bonus structure. Communicating that the previous CEO remuneration was almost half was lost in the noise around the job losses and factory closures. This was shown with ACTU president, Sharan Burrow, quoted as saying â€Å"Its obscene, Corporate Australia, it would seem, has lost its moral compass. † (theage. com. au, Feb 27, 2009) As a corporate entity the lack of concern for employee and public perception over profits definitely showed the individualistic needs, in essence ‘running roughshod over other individuals to achieve one’s objectives’. Recommendations While time has showed that radical action taken was unsuccessful, as Pacific Brands is currently in a vulnerable takeover position (M. Janda, ABC news, January 10, 2012), there were more efficient methods to achieve long term results. The initial focus on core brands was by far the most risk adverse, with solid cost reductions and focussed spend an improved return would be achieved. A more tactful approach to offshore manufacturing would have been to step change a dual supply model. This would incorporate development of centres of excellence in Australia where Ramp;D would be at the forefront, while economics of scale could be gained from offshore. This would give short term gain cost savings and long term development opportunities. While a head count reduction would be necessary, it would be more palatable than the closure of all sites.

Oedipus Rex By Sophocles Essays (381 words) - Operas,

Oedipus Rex By Sophocles In "Oedipus the King," Sophocles concocts one of the most famous and intricate characters of Greek drama. A tragic hero, Oedipus' desire for self-discovery and understanding inevitably leads to his tragic downfall. In the end, it can be seen that Oedipus' tragic flaw is his own determination and persistence. Oedipus is a leader. He thrives on power and thirsts for control. It is interesting to note, however, that Oedipus does not abuse his power. Rather, Oedipus strives to better Thebes at all costs...including the cost of his own power. From the opening of the drama, Oedipus' determination is quite obvious. As king, he promises his subjects that he will rid Thebes of all pestilence and famine. This promise is backed by Oedipus' well-known victory over the Sphinx, and his people believe instantly that their king will solve all their troubles. The people of Thebes trust Oedipus because they recognize his persistence. Aside from his outward determination, many other qualities can be seen in Oedipus. One quality of particular interest is Oedipus' morality and fairness. When taking a broad view of the play's actions, one can see that Oedipus does all he can to achieve a fair state. He pursues the "murderer" with full force in an honorable attempt to seek justice. Oedipus' morality becomes even more apparent towards the end of the play when he decides to follow through with the punishment of the murderer, even though he must leave his kingdom and his home. Oedipus, though an honorable character, is guilty. His extraordinarily complex guilt can be seen on two levels: on the level of the Gods, and on the level of the law. Oedipus has clearly broken laws and taboos through his unwholesome behavior. More importantly, however, Oedipus has offended the Gods. He has attempted to alter the most important and immutable constant of Greek philosophy: fate. By avoiding fate early in life through feeble means (leaving his parents), Oedipus angers the Gods, and eventually pays for his wrongdoing through his own punishment. Though Oedipus is guilty, his self-banishment relieves his guilt and redeems his character. Throughout the drama, Oedipus relentlessly strives to discover two seemingly polar entities: the murderer of Laius, and his own true identity. In the end of his tragic downward spiral of truth, however, Oedipus discovers their equality. Oedipus' own seemingly beneficial characteristic of determination inevitably causes his tragic fall from dignity and grace.

buy custom APA Auto Pilot for Cars essay

buy custom APA Auto Pilot for Cars essay There has been a rise in the number of accidents being witnessed in our community. From Motorists of all kinds to Pedestrians and other road users, losses after losses have been experienced. Due to this issue our class group came up with a number of ideas to address the issue. After a healthy debate and Critical appreciation of each others opinion we unanimously adopted my idea of making an APA auto Pilot for Cars. Statement of work APA auto pilot will control the car once it reaches to the highway. It has a variety of variables that manages different traits of a car in motion. The target customers are all motorists from PSV drivers, Personal cars and Motor bike operators. With exception of mild concerns from some members-which was healthy to our project and team work success-, we all agreed to make the device and moved to the next step. Me, Rochelle and Don worked on Fax sheet and logo and email and again my teammates decided to choose my idea about the logo and we chose Rochelles idea about the email. I didnt record a voicemail due to my accent but I wrote a voicemail greeting which all of my teammates liked but no one else wrote a greeting and none of them record voicemail either. We all worked diligently on making email and letterhead. I found an article about Volkswagen and then all three of us created their own business cards but I was the one to post it (article). I built the website and gave the password to my teammates. Rochelle made some corrections on it but Don didnt help much. All three of us made our own lists on SWOT and everyone made good effort in this step. I was able to post my resume and cover letter in our teams tread but no one else in the team did. As a team were able to create a PowerPoint pressentation for our potential investors. Though we had plans to create a promotional video it didnt materialize. We were also not able to create a strategic plan and agenda since Don sabotaged my efforts. I posted my number requesting for a meeting but we were only able to meet with Rochelle in the library. Don is yet to respond. I created a brochure. Conclusion/summary All the steps were easy to do and fun too, but the difficult part was having consensus and meeting as a team. Given a chance to change, Id prefer a physical class not online. Building the website was the favourite part for me. I gained useful tips on communication skills which include good listening skills, confidence while speaking/chatting, self control, and patience and communication etiquette. The project was not in futility as I believe I am in a better position to conduct an identical business in future. Buy custom APA Auto Pilot for Cars essay

The Cold War and U.S. Dipliomacy essays

The Cold War and U.S. Dipliomacy essays In my assignment, I will write a three to five page paper on President Dwight D. Eisenhower doctrine of The Cold War and U.S. Diplomacy during his presidency. Additionally, this paper will address the following: 1. Summarize a situation that required U.S. diplomatic efforts during the presidents 2. Explicate the diplomatic doctrine the president followed, with reference to specific actions or events that occurred. 3. Describe the effects of these diplomatic efforts for the U.S. and other countries. 4. Assess, in conclusion, the advantages and disadvantages of the particular doctrine U.S. Diplomatic Efforts During the Presidents Time in Office First, let's define the terms, "The Cold War" and "U.S. Diplomatic". The Cold War name was birth to the USSR and the United States after the Second World War. It was a decades-long struggle for global supremacy, the capitalist was United States against the communist Soviet Union starting around 1945. The war brought on primary by the US, consisted of political conflict, economic and technological competition between the communist world and western powers. Because of no physical fighting involved it was called, "The Cold War". Both nations involved expressed conflict through coalitions, aid, espionage, proxy wars, propaganda and nuclear technology arms races (Cold War, 2013). The term U.S. Diplomacy according to Merriam-Webster Dictionary, refers to a countrys ability to conduct negotiations between nations, skill in handling affairs without arousing hostility (Merriam-webster.com, 2013). I chose to write about Dwight D. Eisenhower, the nation's 34th president, (1953-61) that stated Use nukes and spooks to prevent Communists or other radical takeovers (Berry, N & Roskin, M (2010) Custom Edition, 2010). By no means, no other president in America's history was better prepared in the area of foreign affairs than Eisenhower. At that time, he had ma...

Cruise Sub brand collection spring summer 2014 for victoria beckham Essay

Cruise Sub brand collection spring summer 2014 for victoria beckham brand, using rational mega trends - Essay Example The current hot trends in the market are based on the redefinition of the 1950s. The market trend that is so prevalent is the use of bright colors with fancy new designs. This necessitates the brand in following the trend to mainstream its design to light, trendy, and bright colored summer wear. One of the major spring summer trends is the use of an all-white theme. The main reason for white color is that is ever lasting and does not go out of style. Consumers are the backbone of any new product in the market. In this new spring summer collection of 2014, the views of the consumer form a large portion of the whole line. Consumer research shows that consumers need to be fully included in the designing of the products. Their preferences are light and stylish clothes for spring summer. The top three competitors for Victoria Beckham’s spring summer collection are Moschino, Givenchy, and DKNY. According to the SWOT analysis model the above three competitors have one common strength over the Victoria Beckham collection is that the three companies enjoy market advantages due to their existence for a long time. However, all the leading brands including Victoria Beckham’s brand enjoy equal opportunities in accessing the market. The first marketing objective in the smart model that can be used is that marketing should be measurable. The second objective is that the marketing model ought to be realistic. Lastly, the marketing strategy should be time scaled. Objectives in marketing that follow the smart model are more likely to be successful. Market segmentation entails the division of consumers into different groups according to common identifiable characteristic. The major segments possible in the market include gender- related, geographically related, age-related, and lifestyle related segments (Joyce & Woods, 2008). The segment to be targeted is the gender-related

Philosophy of Education Assignment Example | Topics and Well Written Essays - 500 words - 1

Philosophy of Education - Assignment Example Personally, I consider teaching as a platform where the pupil’s future will be greatly shaped by the kind of teachings they receive from me. Concerning the teachings offered at kindergarten, the approach is rather different in comparison to other levels. Normally, it does not just entail a curriculum that is easy to understand. Rather, the first days are usually vital for every kindergarten student because it is here that a relationship between the teacher and the pupils need to be established. That means the teacher has to understand the personalities and backgrounds of the pupils. Once this is done, the children need to be made lively always, if possible, in order to make the learning atmosphere easier. Upon exciting the learners, the education for pupils at this level starts with making them understand the alphabets. That is to say, training them how to pronounce correctly as well pointing out the ones that have a variance in terms of sound. Unlike in other teaching levels, this one has to be with minimal strictness, and is brief. My beliefs concerning teaching have to do with using this career to impart children with the right kind of teachings. In short, teaching is not a career as such, but rather a calling-like pursuit meant to bring a positive change. Because of strongly believing in this way, I often find myself going beyond the expectations. Besides teaching what is only listed, encouraging discipline, socialization among the children and thinking critically is often done in the class. Due to this approach, I normally set a goal for myself as well as that of pupils where I help students to achieve it even as I commit myself to doing so. Earlier, it was stated that a teacher is more than an employee; a role model is what every teacher is. Therefore, the goals I set are not just for the students but mine as well. Concerning the

Off Balance Sheet Financing Practices Essay Example for Free

Off Balance Sheet Financing Practices Essay OBSF is most of the times used by business enterprises to maintain their leverage or gearing positions in such a way which would not have any negative implications on the company. In the business world of today, OBSF is recognized as an important means for raising finance by means of operating leases, joint venture and collaborations with respect to Ramp;D. Following Off Balance Sheet Financing method results in significant variations in the overall financial reporting of an entity. Considering the changes in accounting and financial reporting requirements, it is generally expected that the companies using these technique will be more able to run their operations efficiently. However, keeping in view the case of off balance sheet financing and accounting in this respect, it is argued that while using OBSF companies are able to not disclose entirely the financing of their capital expenditures and thus the information required to be disclosed in this respect is not made available to the interested parties (Tyrrell 1986). This report discusses this area of accounting and explains how OBSF is actually promoted by the market economies and the expectations of increased profits from the companies. The usage of off balance sheet accounting and financing is not new. In the beginning of 20th century, this concept of managing a company’s balance sheet gained fame and the banking and other corporate sector applied this technique in their best possible interest with the main objective of keeping their balance sheets light weighted. Apart from a benefiting role played by the off balance sheet ccounting techniques, there are some serious consequences which are often associated with the application of this concept. As for instance, it is argued that among many other reasons, the practices of off balance financing and accounting also had a significant share in the recent financial downturn (Allen, et al. 2002). In this regard, Enron would be a good example to look upon. While striving for a healthy outlook o f Enron’s balance sheet, the management made use of special purpose entities with the objective of making large transactions which would not appear on the balance sheet of the company. This resulted in a healthy balance sheet outlook with huge of amounts of capital inflows but at the expense of nothing. However, this bubble of progress did not last long as the company’s stock prices started fluctuating sharply and consistently. These events created a sense of being not informed entirely about the company’s operations among the investors and after the Enron’s climax, the regulators jumped in with Sarbanes Oxley Act 2002. The Act was aimed at securing the investments of investors and introducing regulations with respect to corporate social responsibility. But these checks proved to be ineffective upon the emergence of the financial crisis in 2008 (Hall and Liedtka 2007). Increase in the global competition and more expectations from the investors and shareholders to maximize their value of investments are regarded as the driving forces in the market which influence management to improve the financial picture of a company. In addition, these expectations pose pressure on the management to find ways which may result in better presentation of the financial statements and improved earnings (Boot and Thakor 1991). The Banking sector in particular and other sectors in general are mostly seen following this approach. As for instance, there has been observed a trend of investing in such portfolios and instruments which are regarded as high risk investments. But the intention behind this is to improve or strictly stating ‘inflate’ the earnings of an enterprise without having regard to the riskiness of such investment decisions and the fact that the stakeholders of the business need justification of such improvements in the performance in the form of financial statements disclosures. For the purposes of obtaining security on the risky investments, corporations tend to enter into complex third party arrangements which cannot be disclosed in the financial statements. Apart from this, one other motivating factor which is regarded as the major reason behind this approach of management is that they have their own interests and objectives. As for instance, managers are better off in their performance appraisals when the company is showing profits consistently (Boone and Raman 2001). The practices of off balance sheet financing and accounting, as stated earlier, comprise of operating leases, joint venture and collaborations with respect to Ramp;D. Among these options, operating lease holds special importance and is given more consideration by the management due to the fact that they require minimum disclosures in the financial statements and are usually for a long term. Lease accounting is covered by IAS 17, SSAP 21 (UK) and FAS 13 (USA) (McGerty 2004, Lim, Mann and Mihov 2005). Prior to the formulation of these accounting standards, there were no obligations on the companies to disclose in their financial statements the future payments related to lease and therefore leasing was recognized as an off balance sheet financing technique. Apart from leasing techniques, there are various other methods being employed by different companies to move certain items off the balance sheet of the company. The use of off balance sheet techniques has been used to manipulate things. The most commonly used techniques to manipulate the financial information presented in the balance sheet of a company include swaps, variable interest entities (VIEs) and Special Purpose Entities (SPEs) (Ketz 2003). Although these tools have been used by companies around the world for different purposes which are mostly disclosed and transparent but the misuse of these tools has been also observed frequently by way of not disclosing the true facts. This practice has caused major setbacks to the global economy and also shattered the confidence of shareholders and investors (Hall and Liedtka 2007). As for instance, the collapse of Lehman Brothers is argued to have resulted due to off balance sheet approach followed by the company. In order to narrow down its balance sheet, Lehman Brothers moved its assets worth US dollar 50 billion from its balance sheet with the objective of portraying less amount of debt in the balance sheet (Rezny 2010). Keeping in view the above discussion and the facts stated related to the real world cases, it can be said that it is high time for the respective authorities to take measures in relation to this area of financial reporting. It is recommended that the governmental authorities and other financial reporting standards issuing bodies shall intervene appropriately through the right channels to ensure transparency in the financial reporting. Apart from this, the board of directors of corporations shall standardize the decision making processes and perform an effective oversight duty. In addition, it shall be made obligatory for business enterprises notwithstanding the sectors into which they fall, that every transaction shall be disclosed appropriately in the financial statements. Furthermore, the managers shall be motivated not pressurized to perform in the best interest of the organizations (Adams 1998). While concluding this report, it can be said that applying off balance sheet accounting and financing, whether for a good or evil purpose, has become necessary due to the increased expectations of the investors and shareholders related to the profitability of a business concern and also for the purposes of improving the financial statements overlook. Moreover, the lack of regulatory measures in this respect also has its share in promoting the adoption of this approach. Apart from this, it can also be stated that the benefits resulting from off balance sheet accounting are also considered as a means of attaining hidden objectives by managers which in turn motivates them to misuse the concept and benefit from the regulatory loopholes. For the purposes of addressing these issues, it is pertinent that the regulatory authorities who are responsible shall make such arrangements which may promote such financial reporting practices which are more representative of the facts. In addition to this, the disclosure requirements related to off balance sheet accounting and financing activities are required to be revisited.

Why is Nancy such an important character in the novel Oliver Twist? Ess

Why is Nancy such an important character in the novel Oliver Twist? {1837-1839} Oliver Twist was probably one of the most popular novels of its time. Within Oliver Twist the characters were the central main focus of the novel. Oliver: the main c... Why is Nancy such an important character in the novel ‘Oliver Twist’? {1837-1839} Oliver Twist was probably one of the most popular novels of its time. Within ‘Oliver Twist’ the characters were the central main focus of the novel. Oliver: the main character is made to appeal to the reader’s sense of sympathy. Meanwhile Fagin is loathed by the reader. Nancy is seen as not so important by the reader but actually is the most important character after Oliver. So just why is Nancy such an important character in the novel ‘Oliver Twist’? The first mention of Nancy is when she comes to see Fagin, along with Bet, and she is described from Oliver’s point of view as not so pretty, with a great deal of hair but it wasn’t very neatly. They were untidy and dirty below the waist. Their stockings and shoes were also very dirty. â€Å"Oliver thought them very nice girls indeed.† This shows that Oliver’s first impression of Nancy is quite a good one which then shows that she might be influential to him later on in the novel. This is because he is easily led by Fagin and his gang because he thinks they are nice people. And he will be easily led by Nancy who he thinks is also a very nice person too. A long time afterwards they left when Master Bates said, that it was time to pad the hoof. Next Nancy is mentioned when she has to go and find out what happened to Oliver! At first when Fagin asks Bet, she declines and when he asks Nancy, she also declines! But the... ...) who tried to rob them which shows Nancy is on the same side as them( the side of good). So why is Nancy such an important character in the novel Oliver Twist? The main reason Nancy is such an important character is because she risks her life to save Oliver and goes through many hardships and brutalities to ensure that Oliver stays alive and doesn’t get dragged into the criminal underworld that she hates and doesn’t wish to be part of! It is a typical ‘good VS evil’ scenario and when good prevails the reader really enjoys this. This is what is happening with Nancy, she represents good in a struggle with Fagin and Sikes who represent evil. She dies but for a just cause, when she frees Oliver from the criminal underworld and lets him know about his undiscovered riches. So that is why Nancy is such an important character in the novel ‘Oliver Twist’.

Explore the Different Types of Love Shown in Wuthering Heights

Explore the different types of love shown in Wuthering Heights Pages 70 -75 The love shown in Wuthering Heights on pages 70-75 is not only those of morality love, but also love that aches, and both types are each, for a different man. The simpler of the two is that of which Catherine feels for Edgar. Having chosen to marry Edgar, through no other reason than it is moral option; Catherine feels no true love towards him. When conversing with Nelly, and questioned on just what it is that Catherine loves about him, it is apparent, that she struggles to find an emotionally invested response.The responses that she does return to Nellys question, consisting of the adjectives, ‘handsome’, ‘pleasant’ and ‘rich’ all show that Catherine feels for Edgar’s appearance, which is also evidential later in the passage; ‘He is young and rich now, and I have only to do with the present. ’ This further shows the reader that Catherine’s lov e for Edgar is far from reliable, nor worth losing Heathcliff over. Catherine’s fight between both her heart and her head causes her to feel that Nelly is taunting her and doesn’t understand the dilemma of her situation; ‘but if you will not mock at me, I’ll explain it.. and further mentions that she can only give a small insight of how it is she feels; ‘I can’t do it distinctively. ’ The fact that Catherine feels quite apprehensive towards letting Nelly in on her ‘secret’, a secret in which she and she alone feels ownership over, which fails to include Heathcliff’s feelings toward her, shows that this love, the love for Heathcliff, is much harder to explain, hence she can find no words to describe it, compared to that of her love with Edgar.She later goes on to explain how in a dream, she visions herself in heaven and how she ‘broke her heart with weeping to come back to earth†¦ ’ This could be con sidered a vision into the future, in which due her decision, the decision to marry Edgar, she would eventually be in heaven, but without Heathcliff. Yet again, reference to how she cannot describe that it is Heathcliff she cannot live in death or life without and how it is Heathcliff of which she feels the strongest love towards, is apparent.Further into the extract, Catherine finally is truthful to Nelly on how she truly feels, and how those feelings are towards Heathcliff. Yet, although she is honest, she stills refers back to how she should be moral, ‘It would degrade me to marry Heathcliff; so he shall never know I love him. ’ How Catherine admits her love, although may not have been best said, the fact that she can say she loves Heathcliff, and with such emotion and sadness, shows that a truer love runs through their relationship, compared to that she has with Edgar.She later says that Heathcliff is more herself than what she is. This reference, of two people livin g like one, shows furthermore, that their love is stronger, and more possessive, a love in which two people cannot be themselves without the other. Heathcliff’s love for Catherine is briefly described by Nelly to Catherine, in which her honesty startles her. Enlightening Catherine to exactly what it is Heathcliff would lose; ‘a friend and love, and all! ’ further distresses Catherine, in which she reveals her true reasons for marrying Edgar, which are to help Heathcliff.Although the plan, as Nelly describes as nonsense, would fail to ever work, the reason in which she has made the plan, in order to rescue Heathcliff from her brother, shows that they’re love runs deeper still. The deepness in which in runs, in which she feels it is her duty to save Heathcliff from his perils rather than marry him as he is, shows how Catherine idioticness and young, foolish mind cannot comprehend how she should react to her feelings for Heathcliff. Pages 146 -149 In pages 14 6-149, it is made clear to us that Catherine, clearly ill, is sure to die, and requests that Heathcliff be by her side.This instantly shows that a dying person last wish, in some cases, would be to be near those they love dearly and truly, and in this case, Catherines is Heathcliff. His love for her is also apparent, ‘he bestowed more kisses than ever he gave in his life before’ through the amount of kisses sent upon her. His love through his actions for her as she lays dying, is also further insight as to how he’s felt about anyone else, as the amount of kisses he places upon her, are more than those for anyone else, and most likely, those that mean more.The use of ‘earnestly’ shows yet again, the possessiveness they share for each other and how one can surely not bare to see the other in weakness, not knowing that it is their love, that has made them weak towards each other. Even as Catherine continues to lie dying, she tortures Heathcliff by not r evealing her feelings truly to him, the feelings she holds so tightly for him, jokingly mentioning that him and Edgar ‘have broken her heart. ’ The quotation, possibly meaning that having chosen Edgar over Heathcliff, and Heathcliff’s departure, that he broke her heart, and by still choosingEdgar, he broke hers by not being able to love Heathcliff truthfully, yet it could also mean that by living with Heathcliff and by leaving him in her death, she will have lost him both to Edgar, and therefore her heart has been broken twice. Further reference to how the two loves cannot live by themselves, is that of when Heathcliff exclaims how he ‘could as soon forget her as his existence. ’ The continued reference of two hearts that can only live as one, constantly runs through their story, making their love the most powerful in the whole two-parted story.Catherine then goes on to admit that she cannot wish to be parted from Heathcliff once more. Referred to as ‘Mrs Linton’ during the scene yet again, shows how they have been parted in live, as the name ‘Linton’ is a constant reminder of how Catherine's blindness encouraged her to choose loyalty and morality, over true love. During Catherine's death, Heathcliff requests to know why she ‘betrayed her heart’ and why if ‘she’d loved him, what right she had to leave him’.Catherine’s response to Heathcliff's begs for answers are that she is dying for her mistakes, and she believes that her death is due to her bad decisions made in life, that she is forced to live without Heathcliff in the most harshest of ways. The love between Heathcliff and Catherine is apparent from the beginning, and it is also clear that she doesn’t share the same love for Edgar as she does for Heathcliff. A love of which aches, and turns individuals mad in their own lives, is the strongest in the book and especially in these scenes. A love of morali ty compared to that of a possessive, true love, wins no prizes in a competition.

Need for Keeping Records Essay

It is an obligation by law to keep and maintain records within the educational environment. The educational facility/environment are liable to maintain various records as ultimately it serves one purpose and that is to be answerable and reasonable to keeping accurate records whilst providing important evidence to support the on-going achievement of student education and the legislation codes of the education setting. Within a learning context there are many reasons why we keep records, however below I have given three examples particular records. Identifying needs * If a learner is to embark onto a Learning and Teaching in Schools Level 2 course he or she would have to first complete an initial assessment before they begin the course. The first initial step would consist of completing an enrolment form with all the required data such as next of kin, medical information and previous or current courses the learner has undertaken. A personal statement of â€Å"why you want to teach within a school† would also need to be submitted with the enrolment application form as this would then determine the tutor during the selection process to ensure the learner has the necessary skills, knowledge and experience. The information carried out would then enable the tutor to have a brief over view of the student’s ability and assess further more in an interview. During the process of the interview the tutor will assess and conduct a functional skills test in literacy and numeracy, these tests are compulsory as they give an indication to the tutor of the level of support you may need through the duration of the course and it also gives the student a ‘refresher’ of these skills as they may not have used functional skills in a long time, it is also a requirement to obtain a Level 1 before proceeding onto the course. The diagnostic test results are then fed back to the student on a one to one basis and should any support be required the identifying of the learners needs would then be met. Planning Learning * Once the learner has started the course and all his or her individual needs have been assessed the tutor can then create an Individual Learning Plan (IPL) for the student and himself as this would be an agreed strategy plan for the student to document what he or she learnt from the tutors session and what support the learner may need to get from their tutor about the lesson they have just undertaken, in order to achieve the set criteria, this then allows the tutor to be prepared and organised- in how the lessons are managed and to identify where the learners are academically and helps the tutors to prepare for who may need extra support. IPL’s are valuable records for students as well as tutors as this is a form of evidence of what is being achieved, strengths, weaknesses, tracking the fulfilment criteria of the course and setting individual targets. Assessing Learning * When a submission of work is made by a student, a tracking record is then kept, this allows the tutor to then be informed the submission of an assignment, for example the usage of the teaching/student portal Edmodo allows the tutor to update what assignment needs to be in and then the student will follow suit and upload their assignment and wait for a return. The tracking of submission records ensures that everyone hands in the required work on time, assessed and returned with feedback.

Leave out the Latin - Emphasis

Leave out the Latin Leave out the Latin One of our members of staff recently phoned his GP practice and asked to see a specific doctor. Sorry, he only comes in pro re nata, the receptionist told him. It wasnt until hed put the phone down and looked up the phrase that he knew for sure what she had meant, writes Cathy Relf. It would be considered crass and more than a little odd for a native English speaker speaking to another native English speaker to switch to another language mid-sentence. So why do some people think its acceptable to do so with Latin? To be effective, writing needs to be clear and accessible. It shouldnt confuse the reader or require them to reach for a dictionary. In fact, when someone has to look away for long enough to look up a word, they may never return. Only a minority of native English speakers have any formal knowledge of Latin. In the UK in 2011, just 9,650 pupils out of a total of 5.15 million took a Latin GCSE. Thats less than two per cent. Admittedly, that proportion was slightly higher when your average businessperson was at school, but the fact remains that the moment you slip in a line of Latin, or even over-pepper a sentence with post, ad hoc and per se, whether its apropos (appropriate) or not, you risk alienating the majority of your readership. There are some professions medicine and law, for example where Latin is a crucial part of the language (although lawyer Wayne Schiess makes a good case against using unnecessary Latin in legal writing). But outside of those professions, there are few cases where using an expression that your readers may not understand would be better than writing it in plain English. This isnt to say theres anything wrong with studying or taking an interest in Latin after all, much of our language is based on it. And its fine to use commonly understood abbreviations such as eg, ie, etc, if theyre genuinely more appropriate than for example, that is, and and so on. Just make sure you use them correctly. Latin on the loose Weve rounded up five examples of Latin obstructing meaning, below. If youre not familiar with the Latin terms, hover over them for a rough translation, or click to see the full definition. Heres Kathy Gyngell blogging for the Daily Mail: This is what the Bishops amendment to exclude child benefit from Iain Duncan Smiths benefit cap plan, inter alia, endorses the continuation of entitlement. A paper from the Social Development Agency: This Vademecum is intended as a handy reference guide to using budget heading 04.03.03.03. on information, consultation and participation of representatives within undertakings. A Wired.com article on the rules of cooking: While there are certainly still subjective and somewhat impenetrable qualities to ones cuisine de gustibus non est disputandum there is an increasing rigor in the kitchen. An article on robo-cars: And given the Supreme Courts recent ruling on police use of GPS, even when tracking criminals, the idea that more technology in the car leads ipso facto to more government control is questionable. And, making a case for the teaching of Latin in schools, Boris Johnson writing in the Telegraph: Suppose you are captured by cannibals in the Mato Grosso, and you find a scrap of Portuguese newspaper in your hut revealing that there is about to be an eclipse; and suppose that by successfully prophesying this event you convince your captors that you are a god and secure your release I reckon you would be thankful for your Latin, eh? And even if you reject any such practical advantages (and, experto crede, they are huge), I dont care, because they are not the point. How many of them could you follow, without checking the definitions? With the possible exception of Boris Johnson, whose Latin is at least relevant to the subject in hand, these are all quite bizarre language choices. In the first case, among other things would have been a much better and clearer expression than inter alia. In the second, the use of Vademecum (or vade mecum, as it is more commonly spelt) alongside handy reference guide is tautologous. It essentially says this handy reference guide is intended as a handy reference guide. In the third, what purpose could there be for writing in Latin, other than for the writer to show that he can? And in the fourth, the ipso facto is unnecessary if any clarification is needed, automatically or directly would do fine. The case against While studying Latin is admirable, using it in everyday language isnt. Not only does it sound pompous and offputting, it obstructs communication. Even Boris doesnt make an argument for actually using it, merely for knowing it in case of encounters with cannibals who cant read newspapers. When writing, always keep your readers at the front of your mind. What do they need to know, and how can you best communicate it? If the answer to the second question is in Latin, then by all means go ahead but those occasions are, we suspect, rare. Wed love to hear your thoughts. Have you spotted some Latin on the loose? Can you defend any of the above examples? Do you have a particular phrase that youre fond of dropping into writing? Leave us a comment below.

Napoleons Empire

Napoleon's Empire The borders of France and the states ruled by France grew during the wars of the French Revolution and the Napoleonic Wars. On May 12th, 1804 these conquests received a new name: the Empire, ruled by a hereditary Bonaparte Emperor. The first – and in the end only – emperor was Napoleon, and at times he ruled vast swathes of the European continent: by 1810 it was easier to list the regions he didn’t dominate: Portugal, Sicily, Sardinian, Montenegro, and the British, Russian and  Ã¢â‚¬â€¹Ottoman Empires. However, while it’s easy to think of the Napoleonic Empire as one monolith, there was considerable variation within the states. The Make-Up of the Empire The empire was divided into a three-tier system. Pays Rà ©unis: this was land governed by the administration in Paris, and included the France of the natural frontiers (i.e. the Alps, the Rhine and the Pyrenees), plus states now subsumed into this government: Holland, Piedmont, Parma, the Papal States, Tuscany, the Illyrian Provinces and a lot more of Italy. Including France, this totaled 130 departments in 1811 – the peak of the empire – with forty-four million people. Pays Conquis: a set of conquered, although supposedly independent, countries which were ruled by people approved by Napoleon (largely his relatives or military commanders), designed to buffer France from attack. The nature of these states ebbed and flowed with the wars, but included the Confederation of the Rhine, Spain, Naples, the Duchy of Warsaw and parts of Italy. As Napoleon developed his empire, these came under greater control. Pays Allià ©s: The third level was fully independent states who were bought, often unwillingly, under Napoleon’s control. During the Napoleonic Wars Prussia, Austria and Russia were both enemies and unhappy allies. The Pays Rà ©unis and Pays Conquis formed the Grand Empire; in 1811, this totaled 80 million people. In addition, Napoleon redrew central Europe, and another empire ceased: the Holy Roman Empire was disbanded on August 6th, 1806, never to return. Nature of the Empire The treatment of states in the empire varied depending on how long they remained part of it, and whether they were in the Pays Rà ©unis or Pays Conquis. It’s worth pointing out that some historians reject the idea of time as a factor, and focus on regions in which pre-napoleon events inclined them to be more receptive to Napoleon’s changes. States in the Pays Rà ©unis before the Napoleonic era were fully departmentalized and saw the benefits of the revolution, with the end of ‘feudalism’ (such as it existed), plus land redistribution. States in both the Pays Rà ©unis and Pays Conquis received the Napoleonic legal Code, the Concordat, tax demands, and administration based on the French system. Napoleon also created ‘dotations’. These were areas of land seized from conquered enemies where the entire revenue was given to Napoleon’s subordinates, conceivably forever if the heirs stayed loyal. In practice they were a huge drain on the loca l economies: the Duchy of Warsaw lost 20% of revenue in dotations. Variation remained in outlying areas, and in some privileges survived through the era, unaltered by Napoleon. His introduction of his own system was less ideologically driven and more practical, and he would pragmatically accept survivals which the revolutionaries would have cut out. His driving force was to keep control. Nevertheless, we can see the early republics being transformed slowly into more centralized states as Napoleon’s reign developed and he envisioned more of a European empire. One factor in this was the success and failure of the men Napoleon had placed in charge of conquered lands – his family and officers – because they varied greatly in their loyalty, sometimes proving more interested in their new land than aiding their patron despite in most cases owing everything to him. Most of Napoleon’s clan appointments were poor local leaders, and an exasperated Napoleon sought more control. Some of Napoleon’s appointees were genuinely interested in effecting liberal reforms and being loved by their new states: Beauharnais created a stable, loyal and balanced government in Italy and was very popular. However, Napoleon prevented him from doing more, and often clashed with his other rulers: Murat and Joseph ‘failed’ with the constitution and Continental System in Naples. Louis in Holland rejected much of his brother’s demands and was ousted from power by an angry Napoleon. Spain, under the ineffectual Joseph, couldn’t really have gone more wrong. Napoleon’s Motives In public, Napoleon was able to promote his empire by stating laudatory aims. These included safeguarding the revolution against Europe’s monarchies and spreading freedom throughout oppressed nations. In practice, Napoleon was driven by other motives, although their competing nature is still debated by historians. It’s less likely that Napoleon began his career with a plan to rule Europe in a universal monarchy – a sort of Napoleon dominated empire which covered the whole continent – and more likely he evolved into wanting this as the opportunities of war brought him greater and greater success, feeding his ego and expanding his aims. However, a hunger for glory and a hunger for power – whatever power that may be - seem to have been his over-riding concerns for much of his career. Napoleon’s Demands on Empire As parts of the empire, the conquered states were expected to assist in furthering Napoleon’s aims. The cost of the new warfare, with greater armies, meant more expense than ever before, and Napoleon used the empire to for funds and troops: success funded more attempts at success. Food, equipment, goods, soldiers, and tax were all drained out by Napoleon, much of it in the form of heavy, often annual, tribute payments. Napoleon had another demand on his empire: thrones and crowns on which to place and reward his family and followers. While this form of patronage left Napoleon in control of the empire by keeping leaders tightly bound to him – although putting close supporters in power didn’t always work, such as in Spain and Sweden – it also let him keep his allies happy. Large estates were carved out of the empire both to reward and to encourage the recipients to fight to keep the empire. However, all these appointments were told to think of Napoleon and France first, and their new homes second. The Briefest of Empires The empire was created militarily and had to be enforced militarily. It survived the failures of Napoleon’s appointments only as long as Napoleon was winning to support it. Once Napoleon failed, it was swiftly able to eject him and many of the puppet leaders, although the administrations often remained intact. Historians have debated whether the empire could have lasted and whether Napoleon’s conquests if allowed to last, would have created a unified Europe still dreamt of by many. Some historians have concluded that Napoleon’s empire was a form of continental colonialism that could not have lasted. But in the aftermath, as Europe adapted, a lot of the structures Napoleon put in place survived. Of course, historians debate exactly what and how much, but new, modern administrations could be found all over Europe. The empire created, in part, more bureaucratic states, better access to the administration for the bourgeoisie, legal codes, limits on the aristocracy an d church, better tax models for the state, religious toleration and secular control in church land and roles.

Race and My Community Essay Example | Topics and Well Written Essays - 1250 words

Race and My Community - Essay Example Although I don't look different, the fact that I am not a pure Chinese makes some people stop and think, and depending on their personal experience, they adjust their behavior towards us. My community is a pretty mixed up place, but I don't mean we are confused. No, there may be few of mixed Japanese-Chinese ancestry as I am, but the neighborhood is crawling with people from different parts of the country who have come to the capital, where I live, in order to study, find work, or stay with their families. This is how race becomes an issue, something that one would not expect from an island nation such as ours, but it does. Contrary to popular belief, not all the Chinese are of the same race. Neither are all the Asians of the same race. The label "Asian American" in countries like the United States says a lot about the confusion of the racialized Western mind that thinks that we are all the same race. We can be as white as the Japanese and the Koreans or as dark as Indians or Pakistanis or Arabs. My being half-Japanese just makes the classification more exciting. I enjoy the care and attention I get from people who think I am not the same as they are, but I also suffer when others think that I don't belong, since I am neither pure Chinese nor pure Japanese, but this is something I have learned to adapt to since I was small, and when my friends learn more about me, they adapt. That is why they are my friends: we have many things in common, but also many things that are different. Our community leaders are open to us. They are helpful and are doing a good job with everyone regardless of color or ethnic origin, because most of them are also immigrants from other parts of the country. I think this is what education and moving out of your place of birth does to people. You learn quickly that even a small country like mine is really a big place where all of us can live happily together. I wish I could say the same thing of leaders in other communities. A friend from another part of town was just telling me that their leader, who happened to have migrated from the south of the country many decades ago, was discriminating against immigrants from other regions and favoring those from his town. I don't think that is right. I think a leader should treat people the same way a parent would treat their children. Help the kids grow up and learn, because life in this world is not easy. After thinking about it, I think racialization - the construction of racially unequal social hierarchies characterized by dominant and subordinate social relations between groups (Marable, 2004)- works both ways. Others find it useful to support their own hidden intentions, which can be good or bad. This is why it is good because people become more educated and sensitive on this issue so that there is less racialization in society. But it is also bad, because we might reach a point when we become paralyzed by racialization that life stops becoming fun. One example I can cite, which is related to information by or about people like me that can be found in texts or work manuals, is the impression people get when they see a strange name as the author of something, a speech, article, or a book.

An essay Example | Topics and Well Written Essays - 500 words - 1

An - Essay Example The argument of associating some people with one thing and others with a different thing is not pro-music. This article highlights an individual’s strive to achieve something that many people could only dream of back in the history addressed in the article. The move to engage in rock even when expected not to breaks the usual and points out to the possibility of achieving something unusual. From a neutral point of view, however, black or white does not make bad or good. The most important factor to consider is the interest, drive, and motive behind that music genre. What this means is that both black and white people cannot do whatever and be whomever they want by putting the racial factor aside. The result would be a harmonized society where the dreams, interests, talents, and goals of an individual overrule one’s racial or cultural background. The author makes a significant statement in the article, which notes, â€Å"Listening to rock felt like sneaking past guards of racial barriers† (Douglas, 2013). In light of this statement, it is evident that race, culture, and music are critically intertwined. The statement implies that rock music is not a black people’s thing. The truth of the matter, however, is that music and music genres have no racial boundaries. The misconception therein follows social events that sought to define who does what and why. Such misconceptions and stereotypes only stand to derail musical progress among racial differentials. Music is an art without boundaries. In other words, it should be defined in words that go beyond racial concerns. The white or black factor should not feature anywhere as far as rock is concerned. In light of this article, there is notable difference between the time referred to in the article and today. Back then, racial profiling and potential segregation were evident. Today, however, majority of people have become

Violence and the Emergency Room Essay Example | Topics and Well Written Essays - 1750 words

Violence and the Emergency Room - Essay Example Many of these elders must be cared for in the home which puts them in harm's way when violence occurs. The stress of caring for them at home and the lack of funds increases the chance of violence and or the use of alcohol. All of these things affect the emergency room on a daily basis and many times they are fueled by alcohol which makes the encounter that much more volatile. This paper will examine domestic violence fueled by alcohol and how it might affect the emergency room. Intentional and unintentional violence and its effects take a toll on human health and the quality of life. Globally more than 5 million people die from injuries every year; violence kills more people than HIV/AIDS and malaria combined, yearly (World Health Organization, 2002). Every week in Wales and England, two women are killed by their current or former partner (Reeves & Sully, 2007) and many more are damaged for life. This is not an unusual statistic throughout the world at this time. This kind of violence in families has a very long history. It consists of a pattern of coercive control that is designed to isolate the victim (Davis, 2007). This all presents in major health issues in which the cost is high. Those in the violent situation and the communities in which they live have lost positive community participation and increased costs in healthcare. This type of violence usually manifests itself in physical, sexual, and or psychological abuse which involves fear, intimidation , and emotional depravation of not only the victim but those around them (Davis, 2007). It often engrains the victim in poverty that becomes difficult to climb out of. When fueled with alcohol, the violence can be much more sudden and heightened for the victims as well as the emergency room staff. There are some social, political, and legal context in Australia that should be considered here. In the last decade of conservative Federal government in Australia, there has been an erosion of services to women living with domestic violence. There has been a concerted move toward the consolidation of family which may force a situation in which the perpetrator is in the victims life longer. This has also caused the dismantling of policies and services that are available, including such things as child care subsidies, youth training schemes, youth allowances, legal aid, supported accommodation schemes, and movement to negotiated settlements. All of this affects programs that support women and children in trouble (Wright & Waugh, 2007). This makes it more difficult to get these women and children to safety and keep them there. When violence occurs the victims often come to the emergency room and many of them have never seen a primary physician so the violent episode may just be the tip of what is wrong with them. There is a often a revolving door situation in which the same victims come back with injuries on a regular basis. They may also keep coming back with complaints of things like headaches and stomach pain in an attempt at safety. Studies show that this may be the only safe place in which these victims can disclose or plan for escape. These same studies show that a woman's decision to expose abuse can depend on the attitude of the clinician that is caring for her as a victim (Janssen & Holt, 2002) and that nurses attitude may be the victims only hope for escape. It should be noted,

The AIDS inflicted citizens in Africa Essay Example for Free

The AIDS inflicted citizens in Africa Essay The dilemma regarding the AIDS inflicted citizens in Africa is a modern day paradox. On one hand, mankind can achieve huge strides in the research necessary to control the malady which has already killed so many. On the other, modern civilization risks the exploitation of fellow human beings born into a more unfortunate and primitive lifestyle deficient in modern healthcare. In general, the debate which takes precedence above all others is the question of equality in the context of morality. According to the traditional perspective of Immanuel Kant constructed in his Metaphysics of Morals, the universal presumption of moral principles is that they apply to all rational autonomous beings at all places and at all times. Thus, Kant would argue that the medical care provided to trial participants in Africa should be equivalent, or at least comparable, to the treatment offered to citizens in more advanced societies as long as it does not compromise the rational autonomy of the people involved. To approach the issue from Kants perspective, it is important to first delineate the considerations Kant would reason to be the most morally relevant when attempting to provide a conclusion. In his work, Kant clearly outlines three general principles about moral duties as well as other considerations which can are applicable to the situation. First of all, it would be essential to determine if giving inferior treatment to uneducated individuals in Africa is a choice based on a sense of duty, or if ulterior aims might exist. On first glance, this seems to lead to an initial conclusion that failing to provide volunteers with comparable treatment is an unfair and immoral choice based on monetary and political motives. However, further analysis reveals that the rational autonomy of the individuals in question must also be considered. Providing the luxurious treatments seen in more advanced countries to people in Africa may violate their rational autonomy by tempting or deceiving them into an action they would not normally undertake. Therefore, any choice made in regards to AIDS treatments must reflect a desire to do what is right while preserving and respecting the rational autonomy of the individuals. Kants second consideration would be to base the moral quality of his decision on the intentions of that choice, not the actions consequences. Thus, the issue cannot be resolved by developing a best case scenario, but must be determined by distinguishing which option is enacted with the best moral intentions. In this way, it is likely that the most morally acceptable choice would be the one which puts Africas citizens on an equal consideration with the rest of the world, and so would include providing identical treatment. Thirdly, it is important to make sure that whatever direction is taken, it is taken out of respect for the moral law and for no other reason such as need or desire. To fulfill the third principle, an action cannot violate the categorical imperative. Otherwise, the decision cannot be considered as a moral action. The moral law, as Kant explained, is a universal formula that ensures all actions are undertaken with pure motives without consideration of the consequences. When deciding whether or not to give Africans the same health benefits that AIDS phase II trial volunteers would receive in other countries, even if they are very expensive, it is important to determine whether the choice could be applied universally. In other words, Kant would compare the options faced by pharmaceutical companies by placing all of them in the categorical imperative, and observe which options are inherent contradictions. When weighing the options using the categorical imperative, the results once again suggests that providing African volunteers with equivalent treatments takes precedence over all other options. The concept of appropriate treatment, if determined only on monetary, social and political status, would seemingly contradict itself if it were considered a universal law. Kant would argue that by issuing care by status, people would be applying a different standard to their own behavior than they would want applied to themselves and everyone else. The problem with the contradiction argument, critics might argue, is that it may prove difficult if not impossible to provide supporting evidence that universalizing the maxim would result in a contradiction. Advocates would then turn to another method of formulating the categorical imperative to support their position. In the alternate interpretation, known as the second formulation, the categorical imperative serves as a requirement that we must not treat other rational beings as mere means to our own purposes. This tactic allows proponents of equal treatment to establish their position without attempting to prove any inherent contradictions. Instead, they simply have to show that by failing to meet the precedence of care in other countries, pharmaceutical companies are treating people as ends not as means. Critics may also claim that a truly moral decision would factor in the hard work of the manufacturers of the antiretroviral drugs, as well as anyone else involved in the trials. Kant would not dismiss this assertion. In Metaphysics of Morals, Kant does not attempt to claim that all actions must always be undertaken out of a sense of duty, he simply outlines the necessary components required to establish an individuals own autonomy based on reason. When considering the dilemma faced by pharmaceutical companies, the only critical consideration is whether the ultimate decision conforms to moral law. They may also argue that the drugs given to Americans and Europeans are so much more expensive to Africans that it cannot be deemed appropriate to treat African volunteers with them. To this argument, Kant would refute the idea that the term appropriate should not be applied universally. In his perspective, all humans are rational autonomous agents who deserve the same treatment. If a law or rule cannot be applied universally, a.k.a. fails the categorical imperative, then it should not be considered moral. The philosophy of the Metaphysics of Morals appears to lend itself nicely to the dilemma of conducting phase II trials in Africa by clearly addressing the major moral concerns involved while at the same time respecting the complexity of the conflict. Kant would recognize that other peoples livelihoods and incomes can be considered when deciding whether or not to provide expensive treatments in Africa, as long as the ultimate decision does not violate moral law. Pharmaceutical companies must insure that they are not manipulating or violating the rational autonomy of their possible test subjects in Africa, but may still consider other variables such as profits and benefits to society. Consequently, pharmaceutical companies appear to have a moral duty to provide adequately equal care to all phase II trial participants in Africa, providing they take steps to insure they are not violating anyones rational autonomy in the process.

Soccer :: Art

Soccer My favorite recreational activity is soccer. I play soccer a lot and have been playing for five or six seasons. in a game not long ago I made a hat trick , or three goals in one game. We placed second in our league this year. Their are lots of rules in soccer and they are all very important. If you don’t follow them you will pay the consequences. I’ll tell you about them in this paper. Probably the most important rule is that you can’t touch the ball with your hands. If you do you will be penalized by the other team getting an indirect kick or a direct kick. The only time it will be a direct kick because of a hand ball will be when the hand ball is in the goalie box. Another rule of soccer is that you can’t hit the other players or curse at them. If you do hit another player you will either get a yellow card or a red card depending on the severeness of the hit and if was an accident or not. A yellow card is a caution and a red card puts you out of the game. Soccer is played al over the country and all over the world. It is a sport that is in the summer Olympics. The games will be held in Atlanta this year and teams from all over the world will be playing there. Hopefully we will get tickets to one of the games because I really want to see one. Soccer is a very fun sport and is very good for me. I love it and will always play it. You should try it you have not already tried it. Bicycling Riding my bike is my favorite recreational activity. I have a haro race group 1zI. I ride every day and often ride to school. Their are many tipes of bikes for sale these days. My freinds all ride too. Sometimes we go all over town just for fun. There are many kinds of tricks you can do on bikes. Some of them are very difficult and others are very hard and take a while to learn. I can only do a few simple ones. One of the tricks is called an indo. This one I can do and quite well. It’s really pretty simple all you have to do is get going pretty slow and hit the front brakes.

Literature Review Performance Management and the Balanced Scorecard

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