Compare absolute and relative morality Essay Example for Free

Compare absolute and relative morality Essay There are two types of morality, absolute morality and relative morality. An absolutist believes that certain things are always right or wrong no matter the consequences or situation, while a relativist is more concerned with outcomes and believes something is either right or wrong based in certain circumstances or situations. An absolute command is a command that is true all the time, in all places and all situations. An absolutist thinks about what is the right thing of itself, for example murder, because killing someone regardless of the consequences of an action or the results might occur. this means they approach is deontological. The system is simple and easy to apply, as a crime will be a crime regardless of the circumstances. An example is stealing, stealing is always wrong no matter the culture of the person, what the reasons were or when it happened make no difference; stealing is universally wrong and everybody knows that. There are many strengths to absolutism. firstly, because certain things are neither judged right or wrong in all situations, it makes it easier to apply than relativism. for example, in absolutism, if someone was to steal, it would be seen as wrong, while in relativism if someone steals, it might be, because they cannot afford food for their baby, so all other circumstances need to be taken into account. Also, it enable us to have a UN Declaration of human rights, as it provides a universal code to measure everything against. However, there are many weakness to absolutism as ethics are deontological which means that it pays no regard to the outcome or consequences of an action, so for example, if a poor mother stole food to feed her hungry child, this act would be judged wrong, because absolute ethics believe a crime is a crime, even though surely the stealing is for outcome and her childs life is more important. Also no one can really know what absolute morals are since all sources of morality are open up to peoples opinions and own interpretation. However relative morality judge things relative to the situation. it means there are no universally moral principles and there is no objective truth and if there is it cannot be found. There are many advantages to relativist, such as it is flexible and takes everyones opinion into account, as it is based on peoples point of view, so no one is wrong and it also takes certain circumstances into account. For example a relativist may believe abortion is wrong, but if a poor mother with hardly any money is pregnant they might allow abortion then, because it avoids the mother bringing a child into the world and giving it a bad life, so with relativism they are more concerned with the outcome. However, there are a number disadvantages to relativism, such as it is very difficult to apply, as judgements are always subjective and based and influenced by peoples thoughts, feeling and opinions, so everyones ideas of what is right and wrong will be different. Relativism is a lot more difficult to apply than absolutism. Also some acts have always wrong like genocide, so relativism doesnt allow moral progress. In conclusion, absolute ethics and relativist ethics ways of judgement are both very different, both having lots of disadvantages and advantages. however in my opinion relativist judgements are better, because they take certain situations into account and acts like abortion cannot be wrong.

Discussion Of Strategic Human Resources Management

Discussion Of Strategic Human Resources Management In this particular task we will discuss the Strategic Human Resource Management. What it is, what is the importance of SHRM in the modern business, purpose and the contribution of SHRM in the business. With the increased global competition and the innovation of new technology and knowledge ,human resource management became the most critical function of organisation. Therefore, the workforce which was considered as resources became assets and are valuable for gaining competitive advantage for organisation. HRM helps organisation in aligning individual goals and objectives with the corporate goals and objectives, and rather than working as dictator HRM works as facilitator and promotes participative approach of workforce. In short, the SHRM focuses on the efficient and effective management of people in achieving the organizations vision or purpose. Conceptually, the SHRM goes beyond a set of coordination functions and activities of an organizations human resources. One of the fundamental ideas underlying the SHRM theory is that the organization can create a strategic fit or synergy between its HR strategies and organizational strategies. In other words, the organization should be able to side with its HR strategies and policies with whatever their organization might exist for. SHRM if designed carefully can become the driving force for organizational success. For, it is the HR that stands in the key position to influence growth and development of any organization. Variables such as customers and stakeholders, the quality of products or services, revenues or development outcomes are greatly determined by HR strategies and polices. Definition of SHRM Strategic human resource management can be defined as the linking of human resources with strategic goals and objectives in order to improve business performance and develop organizational culture that foster innovation, flexibility and competitive advantage. In an organisation SHRM means accepting and involving the HR function as a strategic partner in the formulation and implementation of the companys strategies through HR activities such as recruiting, selecting, training and rewarding personnel. [ezinearticles.com,2010] Task 1.1 Importance of SHRM With the hard core competition and the tough market conditions it is getting hard for the organisations to survive in the market .organisation have to develop themselves in such a way that they can survive and gain competetive advantage over its competitors.this is where shrm comes into picture as SHRM helps in the long term planning of the business.SHRM is a proactive management of people. It is a two way process where organisation meeting need of people and employees meeting needs of organisation SHRM helps in aligning individual goals with that of organisational goals and objectives by developing the skills of the employees by training and motivating employees. SHRM have provided new dimension for training and development by encouraging and facilitating innovation and creativity. Employees are motivated by enriching their work experience . Instead of the performance Appraisal s performance and talent management have taken place. Strategic Human Resource Management blurs the distinction between a specialized Human Resource Management function and core operational activity, SHRM Aims to achieve strategic fit by integrating Hr strategies and business strategies vertically. {Adopted from: People management} DESTS Strategic Human Resource Management Framework According to survey in 2007 by Australian government a DEST Strategic Human Resource Management Framework is designed which explains the development of the department which shows to retain talented people in challenging environment department is introducing new and innovative strategies while delivering fundamental human resource services like the salaries, payroll and recruitment. A strong emphasis on leadership is used as a key strategic element to help and support for department people. the department has built and maintained a creative and engaged workforce able to deliver the growing and diverse education, science and training agenda. {Adopted from: Curtin.edu,2011} This diagram illustrates the HRM function factor are the specific factors that influence the compatability of HR practices ,while firm level factors are analysed as major determinants for matching hr activities with strategy.personal factors which embrace the capabilities of both employees and manager are identified as common determinants for both horizontal and vertical fit. Task 1.2 Purpose of SHRM The aim of SHRM is to ensure that the strategic decisions are made having a major long-term impact on the behaviour and success of the organisation by ensuring that the employees of the organisation are skilled, motivated and highly committed to achieve the organisational goals and also attain the competitive advantage against other rivals. Some of the SHRM activities are listed as below: Resourcing:SHRM main activity is to have right people to do the right job at the rightime.Main emphasis is laid on the efficiency and effectiveness of staff.resourcing is a process and pay.which have planning,recruitment, selection ,induction. Retention: once the staff is hired emphasis is laid on the retention of staff by providing them necessary training and development, by motivating them, by providing them job security ,job enlargement and using the reward management like the the performance related pay. Flexibility: employees are provided with the flxibilty of work life balance, getting job done from home, like the part tiome jobs for students and mums and the maternity or the paternity holidays and the sick holidays to retain staff. Therefore the purpose of the shrm is to deploy right people for the right task and look after the flexibilty and training and development of employees.The purpose of Shrm can only be achieved by proper planning and implementation. Task 1.3 Contribution of SHRM In todays economy the HRM plays an important role in achieving the main objective of the organization. it has lot to contribute as the policies of the organization is set by the Human resource management jointly with the approval of the senior level management hence a lot is depend on the contribution of SHRM in the organization .For any HRM to make positive contribution to the organizational achievements it is necessary that the HRM should know the business ,the core competencies and their competitive advantage along with expectations of the organization and their customers .there is a need to evaluate key drivers in the business performance . This will help the HRM in formatting the stratergic according to the need of the organization .the organizations mission and vision is the key factor For example if the organization is a Fast Food Industry where generally the vision is customer centric, customer satisfaction and the value of time. All these requires a well trained workforce usually available for the job to be done on time hence improving quality of work-life can have a substantial impact by reducing errors accidents, reducing absenteeism turnover, and improving productivity customer service. Thus contribution of the strategic human resource management in todays economy and style of business can makes substantial impact to the objectives of the organization and thus in turn participate in helping the business of the company to grow to higher limits. SHRM contribute to the paradigm of the business.Shrm provides a value added core responsibility of HRM. HR Planning: The ongoing process of systematic planning to achieve optimum use of an organizations most valuable asset its human resources.(investopedia,2011) Hr Planning assist organisations to recruit ,retain and optimize the deployment of the personnel need ed to meet the business objectives and to respond to the external environment.The three key elements of the HR planning process are forecasting labor demand, analyzing present labor supply, and balancing projected labor demand and supply. This may include the development of training and retraining strategies.(bnet,2011) Utility of Human Resource Planning in an unstable econonmic environment can be stated as follow: Employee Maintainence: Tha administration and monitoring of workplace.Safety ,Health and welfare policiesto retain competent staff and comply with the statuatory standards and regulations.Employee Maintainence gives access to the employee data in regard to the personal and workplace information. Performance Management:Accordng to Armstrong and baron -Performance Management is a process which contributes to the effective management of individuals and teams in order to achieve high levels of organisational performance. As such, it establishes shared understanding about what is to be achieved and an approach to leading and developing people which will ensure that it is achieved. Performance Management should be Strategic- About broader issues and long term goals and the Integrated -which links with the various aspects of the business ,people Management and individuals and teams. Peformance Management helps in the performance improvement and development of the individuals,teams and overall organisation.it also helps in managing behaviour iensuring that every there is better working conditions within the organisation.Performance mangament is a continuous process .Business starts of with the corporate goals and the departmental goals followed by the agreement on performance and development, leading to the development of plans betweenindividual and managers with continouous monitoring and feedback supported by formal reviews. Managers play aa important role in the performance management as they define individual behaviours ang assign duties and responsibilities and inform individuals about their accountibilities. Performance management is continuous improvement of the business processess, skills and behaviour of individuals and groups. Long Term Consequences: HR Planning main purpose is to recrit, retrain , optimise and deploy people.But HR is also responisble ethically to individuals working for the organisations.Ii has its responsibity towards individual for devolping their skills by providing them training .Training should lead the organisational effectiveness. HR is responsible towards the society for its well being following the ethical issues and the corporate governance.HR policies should be ethical and complaying with the laws. Because of the unstable Economic Environment large number of efforts are needed by the organisation sto sustain.Most of the organisations are trying to elimainate wastage like redundacy to get rid of the people who are not doing their job properly, Multitasking is pervailing and companieis are investing only on those employess who are capable and competent of multi tasking to assess sustainability. Hiring and training of new staff need lot of expenditure so companies is trying to train the staff internally from within the organisation. Task 2.1 Business Factors that underpin Human Resource Planning In an Organisation. Different business facors that underpin the Human Resource Planning in an organisation can be stated as follow: Competetive advantage: Human Resources within the organisations are treated as assets than capital.Having the Capable and Competent workforce than the competitor provides a competetive edge to organisation over the rivals. Talent management: Talent management is the systematic attraction, identification, development, engagement/ retention and deployment of those individuals who are of particular value to an organisation, either in view of their high potential for the future or because they are fulfilling business/operation-critical roles.(cipd,2011) From Business perspectives hiring those people who have the right skills that will be helpful to the organisation. Labour Market: HR Planning is affected by the labour Market which deals with the demand and supply of the skilled and unskilled workforce available in the market. Due to the Unstable economic Conditions their is to much of supply and less demand for the workforce . Strategy of the Organisation: Depending on the Strategy of the Business if they are the having a leader plan or the survival plan Hr will recruit and train staff. Finance: Heavy investment is needed in recruiting ,training and retaining staff . Different levels of management have Different raes of remuneration.According to the Finances Available to the HR Department Recriument or Training of workforce is done. Expansion or growth: Expansion or growth requires recriument and promoting of the workforce. Law: HR policies and planning has to abide by the law .Law relating to the women working, pay, holidays or the ethical issues. Internal /External Environment: Environment affect the operations and the working of the orgaistions. As the market is turbulent therefore the Hr planning is affected by the economeic conditions . Organisational need : Depending upon the structure or the culture of the organisation HR act . To provide flexibilty there can be number of part timers within the organisation. Apart from these factors HR planning is also affected by the mission and purpose of the organisation and the resource planning of the organisation. Task 2.2 HR Requirement in a given situation In a given situation HR requirement is about the workforce analysis.HR main job is to have right number of people with the right skill available for the job. Any training and development required is also analysed by the HR.HR estimates the cost of training and development. It is the responisibity of the HR to retain the staff.Basically HR is involved in all the activities related to the human resources such as recuiting,selecting, training, retaining . Task 2.3 Develop a HR Plan For an organization Organizational objectives are defined by the top management and the role of HRP is to sub serve the overall objectives by ensuring availability and utilization of human resources.   HR Demand Forecast: Helps in estimating future quantity and quality of people required. There are several good reasons to conduct demand forecasting Quantify the jobs necessary for producing a given number of goods Determine what staff-mix is required Asses appropriate staffing levels in different parts of the organization Prevent shortages of people Monitor compliance with legal requirements with regard to reservation of jobs HR Supply Forecast: Supply forecasting measure the number of people likely to be available from within and outside an organisation .Reasons for supply forecast are: Helps quantify number of people and positions expected to be available Helps clarify staff mixes that will exist in the future Assess existing staff levels in different parts of the organization Prevents shortage of people Monitors expected future compliance with legal requirements of job reservations HR Programming Once an organizations personnel and supply are forecast, the two must be reconciled or balanced in order that vacancies can be filled by the right employees at the right time. HR Plan Implementation Implementation requires converting an HR plan into action. A series of action programmes are initiated as apart of HR plan implementation. Recruitment, Selection and Placement- after the job vacancies are known, efforts must be made to identify sources and search for suitable candidates. The selection programme should be professionally designed. Training and development- The training and development programme should cover the number of trainees required and programmes necessary for existing staff Retraining and Redeployment- new skills are to be imparted to existing staff when technology changes. Retention plan- retention plan covers actions which would help reduce avoidable separations of employees. Downsizing- where there is surplus employee, trimming of labour force will be necessary Control and Evaluation Control and evaluation represents the fifth and the final stage of hrp process. It should also clarify responsibilities for implementation and control, and establish reporting procedures, which will enable achievements to be monitored against the plan. Task 2.4 Critically evaluate how a human resource plan can contribute to meeting an organisations objectives: Human Resource Planning plan for the optimum use of its human resources. HR planning therefore deals with having right people for right job at the right time. Therfore Hr is responible for fulfilling the organisational objective. Making best use of people: HR is responsible for hiring right people for the right job. Proper utilization of the capabilities of the individuals help the organisation to achieve its goal. Planning for the surplus and shortage of staff: HR plans helps the organisation about the skill and unskill labour market . If there is excess of staff then staff is made redundant or the early retirements are given to employees .but if the staff is in shortage than than the staff is hired or trained from within . Multiskilling is practised by the organisation. It is the responsibilty of the Hr to have right number of staff for the right job. Efficient utilization of people: Hr helps in the effective and efficient use of the workforce Hr helps the organisation to be cost effective by providing employees with the job rotation, job enlargement and job enrichment.Employees tend to acquire more skills by this. Succession Planning:Wendy Hirsh defines succession planning as a process by which one or more successors are identified for key posts (or groups of similar key posts), and career moves and/or development activities are planned for these successors. Successors may be fairly ready to do the job (short-term successors) or seen as having longer-term potential (long-term successors). Therefore Hr defines the right candidate to be promoted for the right post. Recriument of Efficient Staff: Talent Management is in practice which helps the organisation to gain competetive advantage over its competitors and finding the cabable and competent employee for the job. Creating a fit between the HR Strategies and business Strategy:HR need ritcto follow the policies which will help in the achievemnet of the business objectives.Strategies concerning recruiting, training, deployment and delayering should all be aliged with the business strategy to achieve business objectives. The Development and Retention of the Human resources:Beside recriument and training it is very essential for organisation to retain and develop the staff. Task 2.5 Explain the purpose of HR management policies in organisation Human resource policies are the formal rules and guidelines that businesses put in place to hire, train, assess, and reward the members of their workforce.(uslegal,2010) Rules and Norms: HR policy should follow the rules and norms and should comply with the law. Procedures- HR policies provides a clear idea about the procedures relating to the displinary. Support- HR policies provide support in regared to the working hours and the break timimngs etc. Displinary and greviaces-Policies relating to the greviances such as how the greviances by solved and what are the displinary measures and the misconduct and the gross misconduct. Performance Management: Performance management underlines the Hr policies about analysing and measuring the performance of individuals. These underline the probation time , appriasal and the reviews by the management. Employee Relations-HR policies provide support to employees in relation to any problem or information relating to the workplace. Reward Management : HR policies states the pay and remuneration of the employees and how the employees are paid . Task 2.6 Analyse the Impact of regulatory requirements on HR policies in an organisations Regulatory bodies have tremendous effect on the HR hence it is mandatory for the HR to keep the Law and regulatory authorities at priority before finalizing on HR Policies failing to do so would lead the organization into serious trouble with consequences up to heavy penalty and license being cancelled. There are a few of those policies No discrimination policy discrimination of any sort is a crime hence the HR follows the policy of no discrimination policy. Training is been given to employees on this topic which explain them what they can say or do. Equal opportunity policies where the Hr has to plan a structure to offer jobs for everyone irrespective on anything Economic : Hr sholud look after tax policies as well. Any Tax Evasion of wrong Income Shown leads to the unethical bahaviour .therefore HR policies should work ethically towards the government. Sexual or mental harassment policy: Hr takes a serious action against any employee breaking this policy Working HR Restriction policy: Hr Has to proved a contracted hours of job for immigrants that have work hour restriction for their job Social Corporate Responsibilty:it is HR responsibility to look after the welfare of the society or invest in the ecnomic infrastructure or creating jobs for the unemployed in the society. Adequate Resource and Training : HR policies should have proper measures for the training and development of workforce. Respect for employees: HR policies should support diversity in work cultures and the common law for respect for the employees and forbade the use of abusive language at work. Regular performance review: it is mandatory for the Comapnies to perform reviews of employees as it provide the idea of the working of employees. There are various policies and procedure that has to be implemented by the HR due to the legal restrictions of the government . Task 3.1 Impact of Organisational structure on HR: An organizational structure consists of activities such as task allocation, coordination and supervision, which are directed towards the achievement of organizational aims (wikipedia,2010) An organisation s structure is presented as an organisational chart which shows how management is organised vertically with layers of hierarchy and horizontally by function, product or division.There are three main types of organisational structure: tall ,hierarchical,flat hierarchical and matrix.In the centralized structure decision making power is concentrated in the top layer of management and in the decentralised structure decision making power is distributed. HR do not have much power to exercise in the traditional structure but in regard of the decentralised Hr have rights and power to exercise. Hr helps in improving the communication between managers ,supervisors and employees.It helps in allocating the roles ,powerand responsibilities are delegated ,controlled and coordinated. Task 3.2 Impact of organization culture on HR: The specific collection of values and norms that are shared by people and groups in an organization and that control the way they interact with each other and with stakeholdersHYPERLINK http://en.wikipedia.org/wiki/Stakeholder_(corporate) outside the organization.(wikipedia,2011) Role culture also known as the Greek temple ; classical structure, bureaucratic nature, roles more important that the people who fill them. Position power predominates and expert power tolerated. This culture serves the cause of structure.This type of culture is normally for the Army or the Home Office. Hr define the role properly for every individuals. Task culture also known as the Net; the focus is on completing the job. Individuals expertise and contribution are highly valued. Expert power predominates, but both personal and position power are important. The unifying force of the group is manifested in high levels of collaboration. NHS nurses and doctor are the examples of the tash culture.There is continouous training needed for the jobs. Person culture also known as a Cluster or Galaxy; a loose collection of individuals usually professionals sharing common facilities but pursuing own goals separately. Power is not really an issue, since members are experts in their own right. This type of culture serves the individual. Accountant,businessman are the examples.No hr is needed for the person culture as the individuals take their own decision and do not require any staff. Task 3.3 How effectiveness of HR is monitored:- Performance appraisal (PA) is one of the important components in the rational and systemic process of human resource management. The information obtained through performance appraisal provides foundations for recruiting and selecting new hires, training and development of existing staff, and motivating and maintaining a quality work force by adequately and properly rewarding their performance. There are two primary purposes of performance appraisal: evaluative and developmental. The evaluative purpose is intended to inform people of their performance standing. The collected performance data is used to reward high performance. The developmental purpose is intended to identify problems in employees performing the assigned task. The collected performance data is used for training and development purposes.The effectiveness of HR can be monitored by auditing the following functions of the Human resources like Hiring Procedures/Recruitment/Interviewing:- the quality of the hiring procedure ,recruitment and the interviewing criteria Reference Checking Process :- To thoroughly check the reference provided by the employee New Employee Orientation Program:- the Quality of the orientation programmed for fresh employees Salary Reviews/Compensation Issues :- the Time Taken to provide solution to these issues Employee Benefits Programs :- Are these programmed Worth for the employees HR Policies and Procedures :- their Adherence quality Employee Handbook :- How well it is reviewed Job Descriptions for Key Positions:- if the employees know about their duties and responsibilities. Cross Training :- Quality of Checking if the training was worthy enough for the employee Skills Assessments : criteria to assess the skills of the employee Staff Mentoring : the degree or the quality of mentoring provided to the staff by the HR if situation arises where a staff needs mentoring (htr,2010) Task 3.4 Recommendation to improve the effectiveness of HRM Below are some recommendations Have a check on the composition of the audit team which audits the performance of the HR. have a member of HR in the team representing the HR Review the values and the Mission statements of the HR Review the effectiveness of the Hr policies in getting the polices adhere to the desired result KPIs ( Key performance indicators should be set for Hr functions and should be monitored performance monitoring for the implementation for the planning made by the HR in the next six months also implementation and proper execution of the trading or other activity assigned for the employees. The time or the period taken by the HR to solve or rectify or address a query shall also be monitored and their follow up for the same has to be made. Appointing a consultant to examine the HR of a given Company would be a better option Conclusion Human Resource Planning helps ,in selection,recruiting,training and appraising . HR department helps the organisation to gain competetive advantage over its competitor by selecting the employees with the right skill to do the right job. HR now a days is focussing more on the talent management.Concepts like psycological contract ,learning organisations are getting into practise to increase the efficiency and productivity of employees. Refrences: Inroduction of SHRM available[online] http://www.rim.edu.bt/Publication/Archive/rigphel/rigphel2/people_mgt.htm [accessed 24th January 2011] Image of organisational culture adopted [online]http://changeworksblog.com/category/viral-change-change-management/ accessed [14th January 2011] defination of personnel management available [online]http://www.businessdictionary.com/definition/personnel-management.html accessed[ 14th January 2011] HRM Available[online]http://humanresources.about.com/od/glossaryh/f/hr_management.htm [accessed 24th January 2011] Defination of SHRM avaliable [online]http://ezinearticles.com/?What-is-Strategic-Human-Resource-Management?HYPERLINK http://ezinearticles.com/?What-is-Strategic-Human-Resource-Management?id=549585HYPERLINK http://ezinearticles.com/?What-is-Strategic-Human-Resource-Management?id=549585id=549585 accessed [14th January 2010] HR Planning Available[online]http://www.bnet.com/topics/human+resource+planning accessed[24th January 2011] Image of HR Available [online] http://rphrm.curtin.edu.au/2006/issue2/strategic.html[Accessed 18th January 2011] HR Planning Available(online)http://www.investopedia.com/terms/h/human-resource-planning.asp [accessed 24th January 2011] Utility of HR Planning available[online]http://www.cipd.co.uk/subjects/perfmangmt/general/perfman.htm [accessed 24th January 2011] Talent Management Available[online]http://www.cipd.co.uk/subjects/recruitmen/general/talent-management.htm?IsSrchRes=1 [Accessed 25thJanuary 2011] Human Resource Policies Available[online] http://definitions.uslegal.com/h/human-resource-policies/ [Accessed 25th January 2011] Organisational structure Available[online]http://en.wikipedia.org/wiki/Organisational_structure [Accessed 25th January 2011] Defination of Organisational Culture Available[online] http://en.wikipedia.org/wiki/Organizational_culture [Accessed 25th January 2011] HR Effectiveness Available[online]http://www.htr.org/hrmanagement.asp [accessed25th January 2011] Doherty N.,Tyson S.,1999Human Resource Excellence.,Cranfield School of Mnagement.,Financial TimesManagement. Anthony P.W.et al.,1995.Strategic Human Resource Management,Dryden Press. Image of Evolution of SHRM available [online] http://www.brighthub.com/office/project-management/articles/77199.aspx?p=2 [accessed 18th January 2011] DEST Strategic Human Resource management Framework Available[online] http://www.annualreport2007.dest.gov.au/chapter_eight/people_management.htm [accessed 18th January 2011] Workforce planning Available[online] http://www.cciq.com.au/Business-Skills/Adult-Learning/What-training-is-right-for-your-business[ Accessed 19th January 2011]

Classifications of Government Expenditure

Classifications of Government Expenditure The welfare of the people of India highly depends on the expenditure of the Government of India (GOI). Government expenditure is a very important aspect of the governments budget presented by the finance minister every fiscal. Through it GOI tries to maximise the welfare of the people by appropriately allocating economic resources to various government activities. Government expenditure can be broadly classified into four categories: Functional Classification or Budget Classification: In April 1974, the GOI introduced a new accounting structure in order to serve the requirement of financial control and accountability. Under this structure, a five tier classification has been adopted sectoral, major head, minor head, subhead, and detailed heads of accounts. Sectoral classification has clubbed the government functions into three sectors, namely, General Services, Social and Community Services and Economic services. In the new structure, a major head is assigned to each function and minor head is assigned to each programme. Each minor head include activities or schemes or organizations as subheads. Economic Classification: Economic classification of the government expenditure signifies the way of the allocation of resources to various economic activities. It involves listing the government expenditure by significant economic categories, separating current expenditure from capital expenditure, spending for goods and services from transfers to individuals and institutions, inter-governmental loans from grants etc. This classification provides a record of governments influence in each sector of the economy. Cross Classification or Economic-cum-functional Classification: Cross classification provides the break-up of government expenditure both by economic and by functional heads. For example, expenditure on medical facilities, a functional head, is split as current expenditure, capital expenditure, transfers and loans. Accounting Classification: Accounting classification of the government expenditure can be presented under (i) Revenue and Capital (ii) Developmental and Non-Developmental and (iii) Plan and Non-Plan. Each classification of expenditure has an objective associated with it. For instance, Revenue and Capital expenditure indicates the creation of assets by government expenditure and unproductive expenditure. Further, the developmental and non-developmental classification differentiates the government classification as the expenditure on social and community services and economic service from that against general expenditure. Similarly, the Plan and Non-Plan expenditure represents the expenditure on planned schemes of government and non-plan expenditures. The above classification of the government expenditure serves one or more of the purposes of the government, such as, parliamentary control over expenditure, economic development, price stability etc. Analysis of Government Expenditure in India The chart given below shows the division of government expenditure in terms of capital and revenue expenditure for some selected years. The percentage share of revenue expenditure in government expenditure has increased over time due to increase in expenditure in society welfare. The growth story of the India can be said in terms of five year plans which give an account of government expenditure during the plans. The first five year plan (1951-56) laid emphasis on agriculture, including irrigation and power, wherein the government had spent 36% of its subject on these heads. The second five year plan (1956-61) marks the foray towards industrialization with an increased government spending in transport and communication sector with an contribution of 28.9% of its expenditure. The urge for industrialization continues even during the third five year pan (1961-66) with 24% and 20% public spending on Industry Minerals, and Transport and Communication respectively. Fourth to seventh five year plans have social services of education, health, welfare sharing a majority of the pie with 24% and 26% expenditure in fourth and fifth plan. The eight five year plan (1992-97) commenced the era of fiscal reform and liberalization. There were increased efforts to improve the economic growth and quality of life of the common man. There were high public spending on the sectors like energy (26.6%), Transportation and communication (20.8%) and Social and other services (19.6%). The Ninth five year plan (1997-2002) focussed on the development of infrastructure by allocating 72% of the funds to irrigation, energy, transport and communication and social service. The tenth five year had an objective of atleast 8% growth rate by providing a boast to power sector spending (26.56%) and increasing social Community services sector spending to 29.27%. COMPARISON OF INFLATION BASED ON CPI AND WPI Consumer Price Index (CPI), is defined as the weighted average change over time in the prices of a basket of the good and services consumed by a consumer. While, Wholesale Price Index is defined as the weighted average change over time in the price of a basket of wholesale goods. Inflation rate is calculated based on the CPI and WPI as the percentage in the respective indices over time, generally a year. The calculation of inflation rates based on CPI and WPI form 1994-95 to 2006-07 is given in the table provided below: CPI and WPI differ in terms of their weights assigned to their respective constituent basket goods and services. Food has been assigned a higher weight in CPI (46% in CPI-IW) as compared to a weight of only 27% in WPI. As a result, the CPI changes more with the change in the food process as compared to the WPI. Further, the fuel group has a much lower weight in CPI (7% on an average) relative to that in the WPI (14.2%). Consequently, the variations in international crude process affect the WPI more than CPI. Also, services are not included under WPI, but are included in the CPI to different extents. Hence, the CPIs are influenced by the service price inflation. Considering the data provided in the table above, it can be inferred that on an average CPI-IW inflation is higher than that of WPI inflation. Also, in terms of WPI inflation the period from 1994-95 to 1995-94 was of higher inflation, then the inflation decreases and increases again in 2000-01 and then decreases again. It can be seen that the inflation rate, both CPI inflation and WPI inflation, follows a cyclic pattern.

Free Essays on Kafkas Metamorphosis: A Response to Kafka :: Metamorphosis essays

   Gregor had alienated himself long before his metamorphosis into a beetle. His obsession with his job had dehumanized him, made him less personal and more mechanical. While on business trips, he began to lock his doors at night in the hotels. He carried this action back to his homelife. His family did not know him anymore partially because they took him for granted for making their money for them and partially because that was simply how he wanted in to be. Gregor's metamorphosis into a beetle only allowed his family and himself to consciously alienate him from society and the world.    As someone said to meI can't remember who it was-it is really remarkable that when you wake up in the morning you nearly always find everything in exactly the same place as the night before. For when asleep and dreaming you are, apparently at least, in as essentially different state from that of wakefulness; and therefore, as that man truly said, it requires enormous, presence of mind or rather quickness of wit, when opening your eyes to seize hold as it were of everything in the room at exactly the same place where you had let it go on the previous evening. That was why, he said, the moment of waking up was the riskiest moment of the say. Once that was well over without deflecting you from your orbit, you could take heart of grace for the rest of your day.    Gregor woke up one morning to find himself turned from a human being to a beetle. People found that to be extremely hard to grasp. Many felt as though Gregor should have been more shocked at this change, or at least less understanding towards it. But really, why should he? The only part about being a beetle that seemed to truly negatively shock Gregor was that he could no longer attend to his job at the office. Gregor's family life did not change drastically. His loss of relation with his family was nothing very new, there was a lacking of personal connection with his parents for quite awhile before hand. His parents treated him as a form of hired help since he had taken the job to pay for his

The Importance of Trotsky, Lenin and Stalin to the Communist Dictatorsh

Trotsky, Lenin and Stalin were all important in bringing the Communist Dictatorship in Russia from 1917 - 1939. All three of them wouldn't be able to make progresses without each other. The basement or a trigger to communism in Russia was Lenin as he was the organizer. He has been studying Marxism and Socialism for many years and in the result he has brought the October Revolution in 1917 to Russia. In addition Lenin has written many books in order to spread the idea of communism. As he was the organizer of this revolution and the person who led the Bolshevik take over of Russia in 1917 he became the first leader of Russia in communist regime. Later on he introduced 'Cheka' and other forms of oppression to maintain his control. Then introducing War Communism, he ensured everyone worked for a Bolshevik victory in a Civil War. After the victory of communism in the Russian Revolution (1917), a Third, or Communist, International was created (1919). Under the leadership of Vladimir Ilyich Lenin, this Communist International, or Comintern, hoped to foster world revolution in order to promote Communism around the world and to get more allies. Lenin was thinking wisely as he has introduced NEP in order to improve production and life in the USSR, restoring the order and increasing prosperity after the chaos of Revolution, Civil War and War Communism. NEP simply allowed economic recovery and by 1928 industrial and food production levels were about the same as in 1914, and some people grew. However even to realize to all of the stated achievements Lenin made, he needed Trotsky's help. Trotsky was Lenin's right-hand-man and it can be sai... ...nist regime, because he didn't even think of any plans how to improve industry or production, increase prosperity. Lenin was only bothered with people's psychology, he only made people to support communism. However communism couldn't have been supported if famine didn't stop, so the Communism could fall quickly. It isn't wise as well to say that Lenin and Stalin were more important that Trotsky just for the reason that they were the leaders of the Soviet Union and Trotsky wasn't. Trotsky has played an important part as well. If he didn't organize Red Army, the Reds wouldn't be able to win even Civil war and the Communism could fall. All three of them were important in bringing about the communism in Russia in 1917 - 1939. All three of them were dependant on each other and wouldn't be able to survive without each other.

Mouse movement and keyboard skills Essay

This again applied to visual basic; having used it in my standard grade course I could see the potential. Better than UniComal, I could see I could do more with it, it was more user friendly, but just not what I was looking for. 3. Using macromedia Authorware was my ideal choice. Having browsed through the software I was surprised how user friendly it was. Although I could see it was going to take a lot of time to familiarise myself with it. If time had allowed me I would certainly have tried authorware. It had seemed perfect for my application; I could include sound, a scoreboard, links were automatic and its potential was amazing 4. For time allowance and teaching I have decided to go along with this idea. My suggestion is to carry out how I would like my software to go on a Power Point presentation. This will not only allow me to have a prototype of what I initially would have liked my final piece to look like but will also show links and documentation. In Power Point I will be able to use colour, sound and graphics, out of reach in the likes of UniComal and Visual Basic. This makes it more appealing to young users. As I already have an extensive knowledge of Power Point I will only have to refresh this. However, in reference to 1. , Users will have to have access to a multimedia computer. My suggestions to go along with the fourth option are feasible as there is sufficient technology available; it is economically feasible as everything that I need as already assessable. Software Design Opening Page The opening page to my project will be a general introduction. Basically its purpose is to give the links to the activities and also to the parental page. The main characters for the whole project will first appear here. In an ideal word I would have liked for him to speak as well as the words be on the screen as children may not be able to read them. Opening Page Design 1. Show Opening Screen (Time Hold 10 Seconds) 2. Enter choice 2. 1 IF choice = Mouse Movement Open Mouse Movement IF choice = Keyboard Skills Open Keyboard Skills IF choice = Parental Information Open Parental Information END IF END IF END IF Mouse Movement The mouse movement screen will be very colourful. As it is the first activity a good impression must be made to encourage the user to continue using the software. The first screen will be Daffy Duck describing the game and telling the user what to do. This will be on a time hold for ten seconds to allow the user to read the information before automatically progressing forward. This is also beneficial as the whole point in the exercise is to learn how to use the mouse, therefore I don’t wont the user to have to click to enter the page. The following exercise would therefore be pointless if the user already knew how to do this. The screen will only move on if the correct colour is selected. If the wrong colour is selected, a try again screen will appear and a time hold will apply before moving back to the previous screen. If the correct colour is selected then a well-done screen will appear, a time hold and then a progression on to the next colour. Once all the colours have been completed a closing screen will appear. This will have a small picture of the main character and then will automatically go back to the opening page. Mouse Movement Design 1. Show Mouse Movement Screen (Time Hold 10 Seconds) 2. Show Blue screen 3. Enter choice 3. 1 IF choice = Blue Show Well Done ELSE Show Try Again (Previous page) END IF 4. Show Yellow screen 5. Enter choice 5. 1 IF choice = Yellow Show Well Done ELSE Show Try Again (Previous page) END IF 6. Show Red screen 7. Enter choice 7. 1 IF choice = Red Show Well Done ELSE Show Try Again (Previous page) END IF 8. Show Green screen 9. Enter choice 9. 1 IF choice = Green Show Well Done ELSE Show Try Again (Previous page) END IF 10. Show Pink screen 11. Enter choice 11. 1 IF choice = Pink Show Well Done ELSE Show Try Again (Previous page) END IF 12. Show Closing screen (Time Hold 10 Seconds) 13. Show Opening Page Keyboard Skills Keyboard skills will take the same form as Mouse Movements only obviously it will describe the keyboard skills activity. The same process will take place; the screen will only move on if the correct word is typed. If the wrong word is typed, a try again screen will appear and a time hold will apply before moving back to the previous screen. If the correct word is typed then a well-done screen will appear, a time hold and then a progression on to the next word. Once all the words have been completed a closing screen will appear. This will have a small picture of the main character and then will automatically go back to the opening page. Keyboard Skills Design 1. Show Keyboard Skills Page (Time Hold 10 Seconds) 2. Show Cake Page 3. Enter word 3. 1 IF word = Cake Show Well Done ELSE Show Try Again (Previous page) END IF 4. Show Ball page 5. Enter word 5. 1 IF word = Ball Show Well Done ELSE Show Try Again (Previous page) END IF 6. Show Apple page 7. Enter word 7. 1 IF word = Apple Show Well Done ELSE Show Try Again (Previous page) END IF 8. Show Telephone page 9. Enter word 9. 1 IF word = Telephone Show Well Done ELSE Show Try Again (Previous page) END IF 10. Show Umbrella page 11. Enter word 11. 1 IF word = Umbrella Show Well Done ELSE Show Try Again (Previous page) END IF 12. Show Closing Screen (Time hold 10 seconds) 13. Show Opening Page Parental Page The parental page is a word document, basically the user guide. 1. Show Parental Page (time hold 10 seconds) 2. Open Word document â€Å"Parental Page† 3. IF closed show Opening Page END IF Project Plan The basic data flow diagram represents a logical plan for the project. Screen Demonstrations Mouse Movement opening page Mouse Movement (Yellow) Implementing and Testing Some time was spent at the beginning of the new school year looking into the project, since then, up until now this is it just being started. With only two teaching periods a week at was difficult to get the project off the ground. Initially I had plans to use Macromedia Authorware to carry out my project, but since I have been left with a mere two weeks to complete all the project and write up I have decided that a prototype presentation on Microsoft Power Point would basically â€Å"have to do†. Implementing Implementation of the solution started in mid April. Due to the time deflect shortcuts were taken to enable me to complete the project. Implementation was fairly straight forward as it merely consisted of creating the designed pages on the screen. I had big plans, and am gutted at having to reduce these for my final piece. I have a great imagination and love experimenting to see what looks and works best. I had already drawn out all my page layouts. I then basically had to enter this into the computer. I changed my design slightly and decided to have an opening page for every separate activity. I went through each activity systematically inserting slide after slide. After one activity’s slides were all designed on the computer I had to put all the links into the slides. These take the form of â€Å"Action Settings† and are available through right clicking on the object that you wish the link to go from. Sound was then recorded too using a computer microphone. This again was inserted using the action settings. The characters and pictures that appear on the screen were all uplifted from the Internet, and copy and pasted on to my presentation. All images were found from www. google. com in the image section. Link from the home page to each separate activity is going to be done through separate presentations that will be linked together. This will save confusion over one large single presentation. Once all the pages were entered and suitable images entered, sound recorded and links on; it was time to check if everything was running smoothly. Having checked the run of the presentation a few times I could see that this was indeed going to be the most difficult part of the project. As with everything nothing ever does run perfectly. My links were dysfunctional. When Well Done was displayed, instead of continuing to the next screen my presentation was jumping to Try Again then indeed stopping running at all. Due to the nature of the software, no test data as such was employed. However a dry run-through is needed from different circumstances and answers. EG correct answer chosen, wrong answer chosen, to ensure that I had fixed the presentation from wandering through unnecessary slides. Problems Encountered I have been lucky that I have not hit many major problems and although the presentation is far from finished I can see that it is a matter of following the routine I have been doing, testing as I go along so as not to have progressive mistakes. My main problem as you can tell has been time. Everything has been rather rushed. I had great plans at the beginning and was not prepared to concentrate on one area only but to try hard to do everything. This has been a disaster. For the time it has taken to write the report has left me nearly no time to neither concentrate on the actual presentation nor study for the exam. As I worked with Power Point it is fairly idiot proof any mistakes I made were easy to fix. My links will work with a little time and effort. Testing Once all link testing is complete I will a variety of users to try the software. These will include experienced computer users, older beginner users and also two five year olds (relatives). This will allow me to see how different people react to the software. Paying more attention to the five year olds I shall ask them to undertake the tasks above (1-3), to validate the criteria. There are three main questions I would ask to see if the solution is valid.

A five-year career goal plan

I work for AAFES it is a subcontractor for the government. In this company the main store is called the† PX â€Å"in the civilian world it would be like a Wal-Mart. There are other stores that are included like gas stations and fast food restaurants such as Burger King, Taco John’s, McDonald’s etc. AAFES are located on military bases around the world. We serve for the men and women in the military â€Å"wherever they go we go† we provide services from the basic necessities to high-end products. My duty as an area manager is to make sure to take care of the customer service and the complaints also to make sure all training is done by all employees as needed. Was a manager I find ways to improve the sales floor with new fresh idea to meet sales goals. I also make sure all the accounting is correct and accurate such as items that need to be counted twice a day such as laptop iPad high-end Jewelry and items worth more than $1000. I am responsible to make sure that this is correct at all times. I have to make sure to look at all the receipts making sure that the item is received properly. When I complete my bachelors in business and human resource I would like to be in a retail environment. I’ve been with this company about 9 years I feel I have experience and not the education and that’s why I’m back in college so I will not get turned down a position because of the lack of education. I believe I could be selected for a store manager position because the education and experience and the classes that I have taken to become a manager. I will need to focus on improving my performance at work. The more I learn about what is needed to become a store manager the easier it will become when I’ve met my goal. Within the 3 years of my retail profession I will have my Masters in business and human resource that will give me a higher level of education. I will have more training and more experience for the job of being a training facility manager. I have had 2 manager position in aafes I have been in the position as a Burger King manager and a Retail Manager. I believe with my experience and education I will be more than qualified for the next positions. Within the 5 years of my retail profession I would like to become a retail HR anager I will have my Masters by then I’ll have experience being a store manager and food manager also being a training facility manager and that would be my dream job and I would stick with that until I retire. I would be more knowledgeable of the different job titles. I would have more experience on what you can do in the company and what you can’t do in the company. I would have the experience to make sure the employees complaints are taken care of and be more knowledgeable within the company so I could be successful of helping the employees on different levels. The career path that I have chosen will benefit my family. They always say â€Å"hard work pays off â€Å"(Evans, Stephanie) and I believe that I would have to sacrifice my weekends and holidays with my family for upcoming years for the job of my dreams. I would love to have a 9-to-5 job with weekends and holidays off but I believe that is a small price to pay for 2 years versus 18 years of the job of your dreams. Knowledge is power in my eyes. (Stephanie Evans) I feel that if I have the education and experiences that I will be successful in meeting goals. I am dedicated I’m a hard worker I’m reliable and trustworthy. Most of my colleagues come to me because I will share the information that will help them be successful in this company as well. I believe in this company because my dad served in the Army and my husband is in the currently in the Army. I always wanted to join the Army but I couldn’t because I am physically handicapped and this is one way I can serve my country by putting a smile on the faces of the men and women that serve our country, putting their life on the line for our freedom. And all I want to do is to make sure they have great customer service and will have great experience when they shop at AAFES. References Anderson, L, E., & Bolt, S.B. (2013). Professionalism: Skills for Workplace Success. (3rd Ed.). Pearson Education Inc. Upper Saddle: New Jersey. http://www.totaljobs.com/careers-advice/job-profile/retail-jobs/department-manager-job