Learning Check

Chapter 14 Auditing the Revenue Cycle |Learning Check | The revenue cycle includes the activities involved in the exchange of goods and services with customers and the realization of the revenue in cash. The classes of transactions in this cycle for a merchandising company are sales, sales adjustments, and cash receipts. The primary accounts affected by these transactions are sales, accounts receivable, cost of sales, inventory, cash, sales discounts, sales returns and allowances, bad debts expense, and allowance for uncollectable accountsSpecific audit objectives for the revenue cycle are derived from the five categories of management's financial statement assertions. b. Specific audit objectives for credit sales transactions include the following: |Specific Audit Objectives | |Transaction Objectives | |Occurrence. Recorded sales transactions represent goods shipped or services provided during the period. |Recorded cash receipt transactions represent cash received during the period. | |Recorded sales adjustment transactions during the period represent authorized discounts, returns and allowances, and | |uncollectable accounts. | |Completeness. All sales cash receipts and sales adjustments made during the period were recorded. | |Accuracy. All sales and cash receipts and sales adjustments are accurately valued using GAAP and correctly | |journalized, summarized and posted. | |Cutoff.All sales, cash receipts and sales adjustments have been recorded in the correct accounting period. | |Classification. All sales, cash receipts, and sales adjustments have been recorded in the proper accounts. | |Balance Objectives | |Existence. Accounts receivable representing amounts owed by customers exists at the balance sheet date. | |Completeness. Accounts receivable include all claims on customers at the balance sheet date. |Rights and Obligations. Accounts receivable at the balance sheet date represent legal claims of the entity on | |customers for payment. | |Valuation and Allocation. Accounts receivable represents gross claims on customers at the balance sheet date and | |agrees with the sum of the accounts receivable subsidiary ledger. The allowance for uncollectable accounts | |represents a reasonable estimate of the difference between gross receivables and their net realizable value. |Disclosure Objectives | |Occurrence and Rights and Obligations. Disclosed revenue cycle events and transactions have occurred and pertain to | |the entity. | |Completeness. All revenue cycle disclosures that should have been included in the financial statements have been | |included. | |Understandability. Revenue cycle information is appropriately presented and information in disclosures is | |understandable to users. |b | 14-3. Following are a few examples of differences between how the auditor might use the knowledge of the entity and its environment for a computer company v. a hotel. a. Certain balance sheet accounts like accounts receivable and inventories are go ing to be very significant for the computer manufacturer, but relatively immaterial for the hotel. The computer company is also likely to have a higher ratio of sales to fixed assets, or sale to total assets, than the hotel. b.The computer company auditor will have significant issues associated with the risk of misstatement with respect to the existence of receivables and inventories that are not present for the hotel. The computer company auditor will also have to address valuation and allocation issues associated with the collectability of receivables and lower of cost or market of inventories that are insignificant for the hotel. The hotel will have a potential risk of material misstatement in terms of how it accounts for revenues from properties that it manages for others, as opposed to properties that it owns. 14-4.Factors that might motivate management to deliberately misstate revenue cycle assertions include: †¢ Pressures to overstate revenues in order to report achievin g announced revenue or profitability targets or industry norms that were not achieved in reality owing to such factors as global, national, or regional economic conditions, the impact of technological developments on the entity's competitiveness, or poor management. †¢ Pressures to overstate cash and gross receivables or understate the allowance for doubtful accounts in order to report a higher level of working capital in the face of liquidity problems or going concern doubts.Factors that might contribute to unintentional misstatements in revenue cycle assertions include: †¢ The volume of sales, cash receipts, and sales adjustments transactions is often high, resulting in numerous opportunities for errors to occur. †¢ The timing and amount of revenue to be recognized may be contentious owing to factors such as ambiguous accounting standards, the need to make estimates, the complexity of the calculations involved, and purchasers' rights of return. 14-5. a. Following ar e example analytical procedures that the auditor might use to estimate total revenue for a household appliance manufacturer and for an airline. Industry |Possible Analytical Procedures | |Household Appliance Mfg. |Use past ratio of net sales to capacity with adjustments for capacity | | |changes. | | |Use a combination of past ratios of market share with adjustments of | | |current changes in market share. Requires knowledge of the total market | | |size in the industry. |Airline |Estimate net revenues using information on utilization of capacity | | |(airline seat miles) and average revenue per seat. | b. Two analytical procedures that the auditor might use to estimate gross margin for company might include. |Analytic Procedure |Audit Significance | |Compare historical trends in market share and |Companies with commanding market shares often are able to obtain larger | |gross margin with current unaudited data. gross margins. | |Evaluate the percentage of revenues coming from |Comp anies with a high proportion of revenues from new products may earn | |new products. |premium gross margins due to the ability to innovate. | c. Two analytical procedures that the auditor might use to estimate net receivables and the allowance for doubtful accounts for company might include. |Analytic Procedure |Audit Significance | |Accounts receivable turn days |Understanding a company’s history of accounts and sales volume can assist| | the auditor in evaluating net receivables and the adequacy of the | | |allowance for doubtful accounts. | |Evaluate the entities history of uncollectable |This procedure is primarily related to the adequacy of the allowance for | |accounts expense to net credit sales, with |uncollectable accounts. The above history of accounts receivable turn | |adjustment for economic conditions |days would be most useful for evaluating estimating gross receivables | | |given sales. 14-6. Several control environment factors and their applicability to reven ue cycle assertions are: †¢ Integrity and ethical values – reduction of risk of overstatement of revenues and receivables by eliminating incentives to dishonest reporting. †¢ Commitment to competence – by chief financial officers and accounting personnel. †¢ Management's philosophy and operating style – conservatism in developing such accounting estimates as the allowance for uncollectable accounts and allowance for sales returns. Human resource policies and practices – bonding of employees who handle cash 7. The following table summarizes the functions that apply to credit sales transactions, the department that performs the functions, and the principal documents or records produced in performing the function. | |Department that performs function |Principal documents and records produced in performing the | |Function | |function. |Initiating credit sales |Sales department |Documents | | | |Customer Order | | |Credit department |Sales Order | | | | | | | Computer Files and Records | | | |Customer Master File (with credit information) and Accounts | | | |Receivable Master File. | | |Perpetual Inventory | | | |Authorized Price List | | | |Open Order File | |Delivering good and |Warehousing and shipping department for |Documents | |services |goods. Shipping documents | | | |Reports of unfilled orders and back orders | | |Line operating departments for services. | | | |Computer Files and Records | | | |Open Order File | | | |Perpetual Inventory | | | |Shipping File | |Recording sales |Accounting (Billing) |Documents | | | |Sales Invoice | | | |Sales Reports and Sales Journal | | | |Various Exception Reports | | | |Monthly Customer Statements | | | | | | |Computer Files and Records | | | |Sales Transaction File | | | |Accounts Receivable Master File | 14-8. In order to assess control risk as low based on programmed control procedures the auditor should test the following. |Control |Importance to Control Risk Assessment | | Programmed control procedures |If a programmed control procedure in critical to a low control risk assessment then| | |the auditor should directly test the control procedure. |Computer general control procedures |In order to obtain assurance that the programmed control procedure functions | | |effectively throughout the period the auditor also needs to these the effectiveness| | |of computer general control procedures. | |Manual follow-up procedures. |Programmed controls usually report exceptions noted when performing the control. | | |As a result auditors also need to test the effectiveness of manual controls that | | |follow-up on reported exceptions. | 14-9. The following tables describes programmed controls for a typical manufacturing company. |Potential Misstatement |Programmed Control |CAATs (Assuming Test Data) | |a. |Sales invoices may not be |The computer compares entries in the sales |Submit test data for a transaction that has | | |recorded. |journal with underlying shipp ing information. |shipping information, both with and without a | | | |All shipping documents must be matched with a|supporting sales invoice. | | | |sales invoice. | | |b. |Sales invoice may be recorded |The computer compares dates on the sales |Submit test data with dates on sales invoices | | |in the wrong accounting period. invoice with dates on shipping documents. |that both do and do not match with dates on | | | | |related shipping files. | |c. |A fictitious sales invoice, or |The computer will not prepare a sale invoice |Submit test data with sales invoice information | | |a sales transaction for which |without underlying information on shipping |that both is and is not supported by underlying | | |revenue should not be |files. |shipping information. | | |recognized, is recorded. | | | |d. Sales are made without credit |The computer searches a field for appropriate|Submit test data for sales orders that both are | | |approval. |credit authorization before an order is |and ar e not supported by appropriate credit | | | |placed on an open order file. |authorization. | |e. |A sales invoice has incorrect |The computer matches quantities on a sales |Submit test data for sales invoices that both do | | |quantities or prices. |invoices with underlying shipping information|and do not match underlying shipping information | | | |and matches prices with an authorized price |and authorized price lists. | | | |list. | |f. |Sales invoices may not be |The computer checks run-to-run totals of |Submit test data for batches that with complete | | |posted or may not be |beginning accounts receivable balances, plus |and incomplete data sets in terms of completed | | |journalized |sales transactions, with the ending |transactions. | | | |receivable balances. | | |g. |Sales invoices may be posted to|The computer matches customer information on |Submit test data with underlying information that| | |the wrong customer’s accounts. the sales invoice with the master custo mer |both does and does not match with information on | | | |file, the sales order, and the shipping |previously created sales order and shipping | | | |documents. |files. | 14-10. A common management control involves having managers with responsibility for sales to review daily or weekly sales reports to assess the reasonableness of recorded sales. Further management responsible for warehousing and shipping should review daily or weekly sales and inventory movement reports to assess the reasonableness of recorded sales and inventory removed from the perpetual inventory. 14-11. The sub-functions involved in cash receipts include (1) receiving cash receipts, (2) depositing cash in bank, and (3) recording the cash receipts. 14-12. a.Two important controls pertaining to cash sales and the transaction class audit objectives to which they relate are: †¢ The customer's expectation of a printed receipt and supervisory surveillance of over the counter sales transactions helps to ensure that all cash sales are processed through the cash registers or terminals – completeness. †¢ Independent check by supervisor on the accuracy of cash count sheets, and verification of agreement of cash on hand with totals printed by a cash register or terminal – existence or occurrence and valuation or allocation. b. Two important controls pertaining to the initial handling of mail receipts are (1) immediate restrictive endorsement of checks received and (2) preparation of a multi-copy listing (prelist) of mail receipts. 14-13. a.A lockbox is a post office box that is controlled by the company's bank. The bank picks up the mail daily, credits the company for the cash, and sends the remittance advices to the company for use in updating accounts receivable. This system eliminates the risk of diversion of the receipts by company employees and failure to record the receipts. b. Depositing receipts intact daily means that all receipts are deposited; that is, cash disbu rsements should not be made out of undeposited receipts. This control reduces the risk that receipts will not be recorded (completeness), and the resulting bank deposit record establishes the existence or occurrence of the transactions. 14-14.Four controls that can aid in preventing or detecting errors or irregularities in recording cash receipts are summarized below along with potential tests of controls: |Control |Test of Control | |Independent check of agreement of validated deposit slip |Inspect a sample of daily cash summaries and examine evidence of | |with daily cash summary. |agreement with validated deposit slip by responsible employee. | |Computer check of information included in the cash receipts |Use CAATs to test computer matching of information from cash receipts | |journal with information from prelist. journal with electronic prelist. Also follow-up on how exceptions are | | |reported and examine evidence or correction of errors reported on | | |exception reports. | |Preparation of periodic independent bank reconciliations. |Examine a sample of periodic bank reconciliations. Make inquiries about | | |bank reconciliation procedures and test accuracy on a sample basis. | |Mailing of monthly statements to customers. |Observe the mailing of monthly statements to customers.Make inquiries | | |about procedures to follow-up on issues raised by customers, and examine | | |reports or other evidence of follow-up. | 14-15. a. The functions pertaining to sales adjustments transactions are: granting cash discounts; granting sales returns and allowances; and determining uncollectable accounts. b. The following three types of controls pertaining to sales adjustments transactions have as their common focus establishing the validity, or existence of occurrence, of such transactions: †¢ Proper authorization of all sales adjustments transactions. The use of appropriate documents and records, particularly the use of an approved credit memo for granting credit for returned or damaged goods, and an approved write-off authorization memo for writing off uncollectable customer accounts. †¢ Segregation of duties for authorizing sales adjustment transactions and handling and recording cash receipts. 14-16. a. The accounts receivable balance is a function of the transactions that are posted to the account, namely credit sales, cash receipts, and sales adjustments. A sound system of internal controls over these three transaction cycles that ensure the completeness and accuracy of these transactions, should also ensure the completeness and accuracy of account receivable. b.The primary control over the balance involves sending monthly statements to customers and having an independent function to receive and follow-up on any issues raised by customers. c. The rights and obligations assertion for accounts receivable involves selling, or factoring, cash receipts. If an entity sells its receivables, it should keep a documentary record of the rece ivables that have been sold or pledged, and have a process for following up on collection of those receivables and the reduction of the related liability to the factoring agent. These records should be compared with monthly statements received from a bank or factoring agent. d.Public companies normally control establish controls over the presentation and disclosure assertion and related audit objectives through an effective and independent disclosure committee. The disclosure committee should have individuals who are knowledgeable about GAAP and the transactions being processed. 14-17. The following table provides example controls and tests of controls for each assertion (and transaction level audit objective) related to credit sales and cash receipts. Examples emphasize programmed control procedures where appropriate. Student should note that tests of controls should also emphasize testing computer general controls, observing exception reports, and testing manual follow-up of items that appear on exception reports. Credit Sales Assertion (Audit Objective) |Control |Test of Controls | |Existence and Occurrence (Occurrence) |Computer matches sales invoice information |Submit test data where invoice data does not match | | |with underlying shipping information. |with underlying shipping information. | |Completeness (Completeness) |Computer prints a report of all goods |Submit test data with shipments that have not been | | |shipped but not billed. |billed to test accuracy of report of all good shipped | | | |but not billed. |Existence and Occurrence / Completeness |Comparison of invoice date with the |Submit test data with shipments in one period and | |(Cutoff) |accounting period when goods were shipped. |billing in the subsequent period. | |Valuation and Allocation (Accuracy) |Computer matches sales prices with |Submit test data with invoice prices that do not match| | |authorized price list and sales order. |the authorized price list or sales order. | |Presen tation and Disclosure |Computer matches customer number on sales |Submit test data the customer information on the sales| |(Classification) |invoice with customer number on sales |invoice does not match the underlying sales order. | | |order. | |Rights and Obligations |If an entity sells its receivables, it |Observe and reperform procedures for documenting | | |should keep a documentary record of the |receivables that have been factored or sold. | | |receivables that have been sold and it | | | |should compare that record with monthly | | | |statements received from a factoring | | | |company. | | Cash Receipts Assertion (Audit Objective) |Control |Test of Controls | |Existence and Occurrence (Occurrence) |Independent check of agreement of cash and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. |independent check of the prelist with the cash | | | |receipts journal. | |Completeness (Completeness) |Independent check of agreement of cas h and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. independent check of the prelist with the cash | | | |receipts journal. | |Existence and Occurrence / Completeness |Preparation of periodic independent bank |Observe and test the accuracy of independent bank | |(Cutoff) |reconciliations. |reconciliations. | |Valuation and Allocation (Accuracy) |Independent check of agreement of cash and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. |independent check of the prelist with the cash | | | |receipts journal. |Presentation and Disclosure |Mailing of statements to customers. |Make inquiries about mailing of monthly statements to | |(Classification) | |customers. Observe notes and procedures used to | | | |follow-up upon questions raised by customers. | |Rights and Obligations |If an entity sells its receivables, it |Observe and reperform procedures for documenting | | |should keep a documen tary record of the |receivables that have been factored or sold. | |receivables that have been sold and it | | | |should compare that record with monthly | | | |statements received from a factoring | | | |company. | | 14-18. a. The transaction classes that should be considered in assessing control risk for accounts receivable assertions are: credit sales, cash receipts, and sales adjustments. b.In assessing control risk for the existence or occurrence account balance assertion for accounts receivable, the following transaction class control risk assessments should be considered: †¢ Existence or occurrence for sales transactions that increase accounts receivable. †¢ Completeness for cash receipts and sales adjustments transactions that decrease accounts receivable. c. A revised acceptable level of detection risk for tests of details and a revised level of substantive tests must be determined for an assertion when the relevant final or actual inherent risk assessments, contr ol risk assessments, and analytical procedure risk assessments, differ from the planned assessed levels. 14-19. The following table explains some example preliminary audit strategies for each financial statement assertion in the context of the audit risk model. Assertion |Inherent Risk |Control Risk |Analytic Procedures Risk |Test of Details Risk | |Existence and |Maximum due to revenue|Low if internal |Moderate to high depending on|Moderate which will allow for smaller sample sizes| |Occurrence |recognition problems. |controls over the |reliability of expectation |and changing the timing of confirmations of | | | |occurrence of sales are|model. |receivables. It will also reduce the extent of | | | |strong. | |cutoff tests. | |Completeness |Moderate.Not a |Low if internal |Moderate to high depending on|Moderate to high which will allow for smaller | | |significant inherent |controls over the |reliability of expectation |sample sizes and changing the timing of | | |risk. |occurrence of sales are|model. |confirmations of receivables. It will also reduce| | | |strong. | |the extent of cutoff tests. | |Rights and Obligations|Moderate to high |Moderate to high |Moderate to high depending on|Low: Consider confirming with factoring agent and| | |depending on the |depending on internal |reliability of expectation |search for large unusual cash receipts. | | |entity’s ability to |controls. However, |model. | | |generate operating |control are more | | | | |cash flow. |nonroutine than | | | | | |routine. | | | |Valuation and |High or maximum due to|Moderate to high |Moderate to high depending on|The auditor can test the accuracy of receivables | |Allocation |subjective nature of |depending on internal |reliability of expectation |at gross value with confirmation. The auditor | | |allowance. |controls over |model. should consider extensive tests of the allowance | | | |collection of | |after year-end. | | | |receivables. | | | |Presentation and |Inherent risk is | Moderate to high |Maximum: Analytical |Maximum to High. It is often cost effective to | |Disclosure |usually high or |depending on internal |procedures are not directed |substantively test disclosures which are not | | |maximum. controls over |at testing disclosures. |complex for receivables. | | | |disclosures. | | | 14-20. In vouching recorded accounts receivable transactions to supporting documentation, a sample of debits to customers' accounts is compared to data on supporting sales invoices and matching shipping documents, sales orders, and customer orders. The evidence obtained pertains primarily to specific audit objectives derived from the existence or occurrence, rights and obligations, and valuation or allocation assertions for accounts receivable. 14-21.Both the sales cutoff test and the cash receipts cutoff test pertain to accounts receivable. The sales cutoff test involves: †¢ Examining shipping documents for several days before and after the cutoff date to determi ne the date and terms of shipment. †¢ Tracing shipping documents to sales and inventory records to establish that the entries were made in the correct accounting period. †¢ Inspecting invoices for a period of time before and after the cutoff date to ascertain the validity and propriety of the shipments and corresponding entries. †¢ Inquiring of management about any direct shipments by outside suppliers to customers and determining the appropriateness of related entries.In performing a cash receipts cutoff test, the auditor may be present at the balance sheet date to personally observe the promptness of the cutoff. In particular, the auditor determines that all collections received prior to the close of business are included in cash on hand or in deposits in transit and are credited to accounts receivable. Alternatively, the auditor may review the daily cash summary and validated deposit slip for the last day of the year. Both cutoff tests relate to the occurrence and completeness audit objectives for accounts receivable. 14-22. a. It may not be necessary to confirm accounts receivable when: †¢ The balance is immaterial to the financial statements. †¢ The use of confirmations would be ineffective as an audit procedure. The auditor's combined assessment of inherent risk and control risk is low, and that assessment, made in conjunction with the evidence expected to be provided by analytical procedures or other substantive tests of details, is sufficient to reduce audit risk to an acceptably low level for the applicable financial statement assertions. b. Factors to be considered in choosing the form of confirmation request are (1) the acceptable level of detection risk and (2) the composition of the customer balances. The positive form is used when detection risk is low or individual customer balances are relatively large. The negative form should be used only when all three of the following conditions apply: †¢ The acceptable level o f detection risk for the related assertions is moderate or high. A large number of small balances is involved. †¢ The auditor has no reason to believe that the recipients of the requests are unlikely to give them consideration. c. When no response is received after the second or third positive confirmation request to a customer, the auditor should apply such alternative procedures as (1) examining subsequent collections and (2) vouching open invoices comprising the customer's balance. Alternate procedures may be omitted when both of the following conditions apply: †¢ There are no unusual qualitative factors or systematic characteristics related to the nonresponses, such as that all nonresponses pertain to year-end transactions. The nonresponses, projected as 100% misstatements to the population and added to the sum of all other unadjusted differences, would not affect the auditor's decision about whether the financial statements are materially misstated 14-23. a. The aged trial balance is used primarily in assessing the adequacy of the allowance for uncollectable accounts. b. Procedures applied to the aged trial balance include (1) footing and crossfooting the aged trial balance and comparing the total to the general ledger balance for accounts receivable and (2) testing the aging of the amounts shown in the aging categories by examining supporting documentation such as dated sales invoices. c.After testing the accuracy of the aged trial balance the auditor should perform the following procedures to draw a conclusion about the fair presentation of the allowance for doubtful accounts. †¢ Examine past due accounts for evidence of collectability such as correspondence with customers and outside collection agencies, credit reports, and customers’ financial statements. †¢ Discuss collectability of accounts with appropriate management personnel. †¢ Evaluated management’s process for estimated the allowance for doubtful accounts using hindsight. †¢ Evaluate the adequacy of the allowance given information about industry trends, aging trends, and collection history for specific customers. d.Hindsight allows auditors to evaluate the reasonableness of management’s process for estimating the allowance for doubtful accounts. The reliability of management’s process for developing this accounting estimate can be gauged by evaluating estimates in prior periods and the degree to which those estimates accurately estimated subsequent uncollectable accounts. 14-24. GAAP disclosure for accounts receivable include: †¢ Disclosure of receivables from employees, officers, affiliated companies and other related parties. †¢ Appropriate classification of material credit balances. †¢ Appropriate classification of current and noncurrent receivables. †¢ Disclosure of pledging, assigning, or factoring receivables.

Mail-Room Policy Recommendations

Park University Mail service Department is situated in the underground of Parkville Campus. It is a body that is responsible for providing students and faculties with mail boxes. At Park University, it is required of both students and faculties to have a mail box on campus so as to know the recipient of incoming packages. They also offer work opportunities for students who are looking for a job on campus. My focus for this report will be on the employees. As an employee, mail-room is known for its diligence and hard work among the employees. Each employee tends to provide students, staff and faculties the best services and however, they make sure that their needs are met. Complaints was received from the University concerning the poor and ineffective services provided by this department but I find this disgruntling because each mailroom employees put in their effort in doing what was taught to them by their supervisors and doing their job accurately and effectively. I conducted a research using articles from other resources on mail rooms and my major focus will be on the mail-room employees and the importance of complaint avoidance from the University. I also interviewed one of my co-workers about the problems mail-room encounter and what should be done in order to elude them in the future. As a result, I found out that separation of duties among the employees, Effective communication, Effective supervisions, Punctuality and Employee training are the key components of avoiding mistakes, and complaints. The above mentioned are the alternate solutions that should be applied by the employees. There are several Departments at Park University and one of the departments that I conducted my research on was Park University Mail Services. Park University mail services aim at providing the highest quality and most efficient services to their customers. In my report, my main focus was on the employees. Employees at mail-room are responsible for performing a variety of generally routine tasks, such as receiving packages from different courier services, Entering data into the system, Forwarding student's mail, sorting mail, preparing mail for distribution and preparing mail for machine processing. The objective of these employees is to meet ensure that excellence services are provided to the students, faculty and staff and as well to make sure that they perform their tasks as employees accurately. There are numerous amounts of employees who work at the mail services and yet complaints have been made regarding the poor efficiency and lower productivity by these employees. As an employee, this department is the most hardworking department but there are some problems that need to be addressed and this will help increase productivity in the department. My duty as an employee is to put in my best and make sure that I assist in processing mail, entering data into the system and make sure that metered mails are taken out on time. In my findings concerning the poor efficiency and low productivity, the problem they encounter embroils non separation of duties which makes the employees reluctant to work because everyone does a little or no work at all and this has been an issue that Park U mail room faces and reversing these issues needs to be put into consideration by the supervisor. Moreover, ineffective communication, non-punctuality at work and inadequate supervision contributed to the problems they face as well. No amount of work could be achieved with all these issues and these issues could also ruin the reputation of the department. After considering these issues, I looked at ways that will help resolve the problems which would be further discussed. The purpose of my research is to provide subsequent solutions to the problems we experience at work and the importance of mistake avoidance in the future. The following illustrates my conducted research: 1. To determine the solution to our problems, we need to change how we communicate at work because communication is very important at the work. †¢ I used an article from 2012 which talks about effective communication at workplace. †¢ I also referenced a textbook from my management class that discusses on the importance of communication among the employee members. 2. Again, I research on the importance of separation of duties among employee members. †¢ I used an article from 2012 about separation of duties among the employees. 3. I also researched on the importance of supervision at workplace and I found an article from Ebsco by Jenkinson & Hilary on the importance and benefits of supervision and this article explore the concept of supervision and its implementation within a 4. Finally, after analyzing the researched information, I conducted a recommendation 5. Punctuality is another way of resolving the issues we encounter at the mail-room. Effective communication is very important most especially at the workplace because it provides the employees abilities to work well and to avoid inaccuracies. From my work experience at the mailroom, I observed that ineffective communication has been a major problem and this has led to so many mistakes. At times, we find it difficult to ask questions about either what we don't understand that involves shipping international packages or questions of which department to put the letter mails which they sometimes end up in a wrong departmental mail box number. According to an article published in Sept 2012, Indian Stream Research journal, it illustrates the importance of effective communication at workplace. Effective workplace communication is essential to the organizations' success. â€Å"Our communication skills help us to understand not just words; we share meaning, emotion, feelings and attitude, in a fundamental drive to communicate. This emphasizes the process of coming to understand and share each other's point of view effectively (Satpathy, 2012). † Furthermore, communication is an act of exchanging information. It is used to inform command, instruct, influence and persuade people (Rue & Byars, 2009). Effective communication at the workplace creates a way to deal effectively with customers and co-workers. Thus, this needs to apply in the everyday life of the employees at the mail-room as this help avoid making further mistakes in mails handling and will also increase productivity. Separation of duties is another key component of getting mails done in a very fast manner. In Berkeley News article about separation of duties, it is a powerful internal control and its objective is to make sure that duties are assigned to individuals in a manner that no one individuals can control a process or work from the start to the finish (Webmaster, 2011). Every Tom, Dick, and Harry infrequently makes mistakes and no individual is perfect and thus Separation of duties provides a complementary check by another individual. By assigning each employee a task such as helping customers at the window, forwarding undergraduate student mails, processing incoming and outgoing mails, receiving packages and sending email to students, faculty and staff about the arrival of their packages will help in getting the work done on time and efficiently. Apart from Park U, other universities and organizations use separation of duties at their workplace and this allows an opportunity for someone to catch an error before a transaction is fully executed based on potentially erroneous data. In addition, having adequate separation of duties diminishes the ‘opportunity' factor that might encourage an employee to embezzle although there is no such at the mail-room. I strongly suggest that we apply this method at our workplace so as to lessen employees reluctant to work and expecting one person to do the job. Poor Supervision leads to massive mistakes and thus should be avoided by the supervisors. Rather, supervisors at the mail-room should supervise their employees constantly and ensure that they are performing their tasks perfectly. According to the authors of Youth and Services article, they article explores the concept of supervision and its implementation within a work environment. The article describes and explores a process of staff development facilitated which involved providing supervision training to a group of new work practitioners (Jenkinson, 2009). However, supervising employees on a regular basis is very crucial at the mail-room because of the amount of work the employees do and how they put in their effort to avoid making errors. For example, the new employees at the office should be monitored constantly by our supervisors and also assist them by answering questions asked by the new employees. Punctuality is one of the mail-room policies and nonetheless employees always fail to abide by this policy. Being punctual to work has not only being a major problem among Park U mail-room employees but also Rockefeller University struggles with the same issue of punctuality among their work study employees. Punctuality is one of the key basic of knowing a strong worker and how dedicated he or she is to job. Many at times, we tussle with waking up in the morning and making decisions of whether or not to report to work and by the time we make this decision, we found our ourselves 15 minutes to work. One of our obligations as employees is to be punctual at work and to assist our customers with their needs of either mailing or receiving packages and also to ensure that we assist them to their satisfaction. As complained by the university, it is required of every employee to report to their respective work at least 5 minutes early prior to their time of work. Therefore, employees at the mail-room should abide the rules. As a conclusion, it has been proven that the mentioned issues in the beginning are very important and therefore should be taken seriously by the employees to avoid errors and further complaints by the University. As an employee, mail-room is known for its diligence and hard work among the employees. Each employee tends to provide students, staff and faculties the best services and however, they make sure that their needs are met. Thus, we should consider these issues we encounter in the office and make reformation as this would help prevent further complaints by either our supervisor or by the university.

My model of leadership Essay Example | Topics and Well Written Essays - 2000 words

My model of leadership - Essay Example Leadership models help to understand the implications of specific behaviours that are generally portrayed by a leader in different circumstances. However, these behaviours also differ from person to person. This is because, every individual follows a leadership style that is suited for his personality and also suits the organizational setting in which he is working. Selecting the appropriate leadership style is vital for the growth of a person (Sosik and Godshalk, 2000). Several forms of leadership styles exist in a work environment. Each leadership style has its own pros and cons. The objectives and work culture in an organisation helps to decide the form of leadership which is best suited for its business practices. Some organizations allow flexibility in selection of leadership styles and therefore, the style may change with the task at hand. While selecting the leadership style, various realistic factors have to be kept in mind. However, in order to develop as a successful leader, an individual should make effort to understand all the leadership style and then adapt to the attributes which is essential for his growth in the long run. The effectiveness of a leader is enhanced when he selects the appropriate style based on the environment he is working in. Sometimes people apply the same style in every situation which is not a correct approach. There are various leadership styles which have overlapping characteristics i.e. transformational and charismatic. Some of the styles are complementary to each other and give better results when used together i.e. team and facilitative leadership. Some are entirely opposite to each other like, participative and autocratic. Based on the various forms of leadership, it can be seen that, Transformational leadership is a form that is mostly preferred by organizations and individuals because of its special attributes (Bass

Collective Bargaining in Wisconsin Essay Example | Topics and Well Written Essays - 750 words

Collective Bargaining in Wisconsin - Essay Example uments on the constitutionality of a 2011 law that eliminated collective bargaining for most public employees after the legislation led to huge protests across the nation (Yaccin, 2013). The policy of collective bargaining sought to give most public workers collective bargaining rights through union membership. This paper explores federalism and collective bargaining in Wisconsin Legislation. It will demonstrate how this policy raises issues of federalism that stretches across state and local government to the federal government level and even the Supreme Court. The collective bargaining in Wisconsin Legislation has been drawing fundamental national attention since Wisconsin’s Republican-majority legislature passed it into law during Mr. Walker’s first year in office. The law sparked major protests in Capitol building and many Senate Democrats left the state to delay a vote on the bill. The policy limited collective bargaining for teachers and most local government workers where they would only bargain for their wages and no other matters concerning their welfare (Yaccin, 2013). These matters were earlier subject to collective bargaining agreements. The policy also barred municipal employers from deducting union dues from employee paychecks. The policy raised issues of federalism where it divided the state into partisan lines for two years as the Republicans and Democrats took opposing sides. It also threatened the Republican administration as hundreds of thousands citizens appended their signatures seeking to remove Mr. Walke r from power where he survived with 53 percent of the vote (Yaccin, 2013). Moreover, about seven public unions have been challenging this policy since its enactment. Indeed, a teachers union in Madison and a labor group representing employees of the city of Milwaukee challenged this policy claiming that it violates freedom of association and the right to equal protection of the law by subjecting unionized public employees to burdens not

ENTREPRENEURSHIP, ENTERPRISE, AND ETHICS Essay Example | Topics and Well Written Essays - 250 words

ENTREPRENEURSHIP, ENTERPRISE, AND ETHICS - Essay Example I enjoyed reading about the accomplishments of John Patterson and his decisions that led the company in a specific direction. The paper is a quick yet detailed biography of Patterson’s, and inspires in terms of strategic decisions. Formatting is good and so is works cited page, but in-text referencing is erroneous. The paper is a detailed description of patent law that saved Farnsworth and gave him credit for his accomplishment. The author has mentioned all necessary facts. However, the presentation of the paper is not very impressing, as the writing has not made considerations about correct formatting. Referencing has not been done correctly. Page numbers are missing. Quite impressive information about Ruth and Eliot’s achievements is found in the paper. I loved reading about how Ruth gained the idea of creating a Barbie with changeable outfits. The presentation of information is correct, but the formatting of the paper is bad. No page numbers, no headers, and incorrect

Advocacy letter Essay Example | Topics and Well Written Essays - 250 words

Advocacy letter - Essay Example If there was only a small amount of trash, they picked it up and put it into a plastic bag. They then took this same plastic bag out of the restroom, and took an elevator to go to another floor. One student was eating a muffin in the elevator, and he then pushed a button that a janitor had touched with dirty gloves. Also janitors went to from one classroom to another to empty the trashcans in each room. They touched all of the classroom door knobs with dirty gloves. In the hospital, they did the same thing. They went from patient’s room to another to empty trash cans and hampers. If there was only a small quantity of trash or dirty linen, they transferred this into one bag to save trash bags. Janitors never changed their gloves both in school and in the hospital, and also they touched the dirty area first and then the clean area with the same gloves. Janitors usually have a low educational background. They need to be educated in the concept of germs and how germs are spread. They need to know what the clean areas and the dirty areas are, so that they can start working in the clean area first before touching the dirty ones. The best way to solve this problem is to provide a compulsory training program for all janitors which deals with issues like the way germs are passed on, and the dangerous implications of using the same gloves over and over again. I recommend that you consider implementing this suggestion immediately, for the sake of all our patients, visitors and

Divorce's affects on children Essay Example | Topics and Well Written Essays - 3000 words

Divorce's affects on children - Essay Example Ending a marriage is not a one-time event that occurs in a courthouse, it is a process. As well, the effects that divorce has on the families involved are of the utmost importance, especially in regards to the children. Both the short-term and long-term effects that divorce has on children are incredibly significant, and few would stand to argue that children are not incredibly affected by divorce. Although the greatest focus of divorce's effect on children is most certainly put towards regards to the first weeks and months following the divorce, the reality is that the long-term effects are often times the most critical. In order to come to a clearer and more knowledgeable understanding on this subject matter, the issue of divorce itself must be thoroughly addressed, as well as the key elements in relation to it. The aim of this paper is to discuss the events and phases of divorce, and the effect that divorce has on children. This is what will be dissertated in the following. Divorce is an intensely stressful experience for all children, regardless of their age or developmental level; however, statistics show that is especially hard the younger the children are during the time of the divorce. There are many reasons for this, one of the most primary being that during the younger years of their lives, family is all the children really have to rely on; they do not have friends to help relieve their stress and they have no one to talk to or to express themselves to. "A study in 1980 found that less than 10% of children had support from adults other than relatives during the acute phase of the divorce." (Eleoff, 2003). This leaves them with a feeling of helplessness and loneliness, and issues like this are supremely relevant and must not be neglected or ignored. The pain which is experienced by children at the beginning of a divorce is composed of many things, such as: a sense of vulnerability as the family disintegrates; a grief reaction to the loss of the i ntact family (many children do not realize that their parents' marriage is troubled at all to begin with); loss of the non-custodial parent; a feeling of intense anger at the disruption of the family; and strong feelings of powerlessness - to name a few. It is especially difficult for younger children during the situation of divorce, in that it is harder for them to deal with the sudden onset of life change, and the neglect they often times begin to feel. The developmental considerations in response of the children are significantly more severe in regards to the younger children: preschool children (ages 3 - 5) are likely to exhibit a regression of the most recent developmental milestone achieved. Additionally, sleep disturbances and an exacerbated fear of separation from the custodial parent are common. There is usually a great deal of yearning for the non-custodial parent. During early latency (ages 6 - 8) children often openly grieve for the departed parent. There is a noted preoccupation with fantasies that distinguishes the reactions of this age group. Children have replacement fantasies, or fantasies that their parents will happily reunite in the not-so-distant future. Also, children in this developmental stage have an especial ly difficult time with the concept of the permanence of the divorce. During late latency (ages 8 - 11) children experience severe feelings of anger and

Is the world a better place as a result of globalization Essay

Is the world a better place as a result of globalization - Essay Example before were considered internal, are now openly and more successfully being interfered at by international organizations, justifying such actions with values that are established universal, for example, human rights (Boyle; Keck and Sikkink). Being able to enjoy things that we don’t enjoy before could immediately tell us that indeed, globalization has made the world a better place to live in. In fact to Wolf, globalization has lessened inequality between and within nations. So, if globalization has made it possible for all nations to enjoy the resources each one has; if globalization has made it possible for peoples of different cultures to converge in order to alter a medically unsafe belief; if globalization has given underdeveloped nations the opportunity to be developed; then, what is there to oppose? As Rodrik has pointed out, let us be careful in jumping to such conclusion, because to his view, globalization has in fact weakened labor and has been unwisely undermining nation states. Following Rodrik’s analysis, I, too, am skeptical that globalization is making our world a better place to live in. What made me say this, I shall argue below. The main feature or more precisely, the very logic of globalization is to liberalize the world market. Thus the driving force of globalization is not homogenization, neither convergence, in the positive sense, but the unrestricted movement of capital. It is nice to imagine that globalization will unite the world towards the betterment of humanity. Unfortunately, thinking that way would be fooling ourselves, because the fact remains that globalization is capitalism’s economic strategy. On the other hand, it would also be inaccurate to deny that globalization has opened up economic opportunities and development to poor countries. Exemplars of which are China and India, which economy has dramatically improved from impoverishment. Many more countries in Asia are also benefitted with rapid economic growth. Having the

Clara Schumann Essay Example | Topics and Well Written Essays - 1500 words

Clara Schumann - Essay Example In fact she has made a unique world of music which was unknown to the public till that time. The contributions of Clara Schumann to the world of music remain unique, especially when we consider the fact that most of the ancient musicians were from the dominant male community and females had many restrictions in the society during her life period. â€Å"In an era when women, apart from singers, almost never performed in public or composed, Clara Schumann did both† (Clara Schumann (1819-1896)). This paper analyses the life and contributions of Clara Schumann and answer the question "Why did Clara Schumann have great success during a time when women had many restrictions in society?" As in the cases of other regions and countries, the conditions of German women in the nineteenth century were not so encouraging. German women forced to work hard for finding livelihood, especially poor women. German women forced to work in domestic services and in shops during this period and it was difficult for them to concentrate on recreational areas like music because of the over burden of looking after their family and the male dominance in the society. Historically, German women faced severe discrimination in the society mainly because of the Christian prejudice against women. They were excluded even from church participation in till the beginning of the nineteenth century.   Ã¢â‚¬Å"As late as 1700, women were not allowed to sing in churches.  In the Middle Ages, women were still subordinate to men. They could not be active in the political life of the society† (Gordeeva). However, Clara Schumann’s father was a brave person who had liberal views about social life. He never believed in traditions and customs even though he studied theology. He was a musician by profession and did everything needed to encourage his daughter Clara to learn music. However, Clara’s father was cruel at times which forced her to concentrate fully on her profession and l earn more and more topics in piano playing. Clara slowly gained popularity and started to mesmerize the audience with her immense talents on Piano. She was able to play piano from her memory which was a rare sight during that period. In 1830’s, she met several famous musicians of that time, including Ludwig van Beethoven, Franz Schubert, and Robert Schumann. The meeting with Robert Schumann made lot of changes in her life. â€Å"By 1836, Clara had become completely infatuated with Robert Schumann and her father’s concern over the suitability of the match was apparent†Ã‚  (Clara Schumann (1819-1896)). But her father was against this relationship. Robert Schumann was comparatively an unknown composer while Clara was already a famous and accomplished performer. â€Å"On March 15, 1838, at the age of 18, she received the greatest honor Austria could bestow: She was named Royal and Imperial Chamber Virtuosa, even though she was a protestant, foreigner and a femaleâ €  (Reich, p.3). In other words, Clara’s popularity and fame was not limited to the boundaries of Germany alone. She became world famous even at the age of 18 which forced her father to try and break her love affair with Robert Schumann. Clara’s father tried to prevent Clara from meeting Schumann, but they strengthened their love affair through secret romantic letters. German laws during that period prevented a woman from marrying without her father’s consent. The battle between Clara’

Troubleshooting Common Diesel Engine Problems Essay Example for Free

Troubleshooting Common Diesel Engine Problems Essay Engine wont start Is the fuel fresh? If untreated fuel is more than a month old, this fuel will start to break down and engine stalling (in addition to fuel system component gumming) can result. Thats why its important to either drain the gas from your outdoor power equipment before it sits idle during the winter, or add a fuel preservative/stabilizer to the fuel. To prevent the fuel from going stale purchase a replacement Fresh Start Fuel Cartridge for your Fresh Start Fuel Cap, OR purchase our Advanced Fuel Treatment and mix the prescribed amount with your gasoline. Even better, keep a gas can solely for your outdoor power equipment filled with gasoline treated with our Advanced Fuel Treatment. That way, you will always have a supply of fresh, treated fuel used specifically for your outdoor power equipment. If youve got stale gas in your equipment, drain the gas from the fuel tank completely and dispose of it properly, following your local municipalities regulations. NOTE: In most cases, this older fuel can be added to your cars fuel tank with no harmful effects. Sometimes removing the old fuel and replacing with fresh, treated fuel may just solve the problem. If not, drain the old fuel and spray the inside of the fuel tank and carburetor with some carburetor cleaner. Finally, remove any sediment from the fuel tank and add fresh, treated gas. Another thing to consider is that certain equipment manufacturers place a plastic packing plug between the gas cap and gas tank. In order for there to be proper venting, ensure that this plug is removed. If stale fuel is not at fault, next look at the ignition system. Did the engine suddenly stop after striking an object? If so, you likely sheared the flywheel key, which upsets the engines ignition (spark) timing. Engine Runs Poorly Is the oil level low? When you pour fresh oil into the crankcase, its a golden or amber color. Gradually, the heat, dirt particles and agitated air in the crankcase cause the oil to darken. Dark oil is not only dirty; it has also lost much of its ability to coat and protect engine components. Manufacturers recommend  changing the oil in your small engine after every 25 hours of operation. For a new engine, youll also need to change the oil after the first five hours of operation. New engines require this extra step to flush out small particles that accumulate naturally during the break-in period. Hours of use are just one factor in determining how often the oil should be changed; the amount of wear and tear is equally important. Just like the oil in a vehicle operated in extremely dirty or dusty conditions or at high speeds, the oil in a lawn mower or other small engine breaks down faster under tough conditions, such as wet grass, heavy dust, high temperatures and rough or hilly terrain. Avoid overfilling your crankcase. Too much oil can cause the same type of engine damage as not having enough. Air bubbles form in the oil, reducing overall lubrication. The resulting friction and metal-to-metal contact can cause premature part failure. Excess oil can also burn in the cylinder, producing smoke and leaving carbon deposits. Engine Wont Start A no-start condition is one of the most frequently encountered engine problems. If there is a clicking noise but the engine does not crank it generally indicates a battery issue. An engine that cranks but will not start is indicative of a fuel or ignition problem. Common reasons an engine wont start: Low or discharged battery Corroded or loose battery cables Starter motor relay failure Ignition switch failure Defective fuel pump Clogged fuel filter Service Engine Soon Light The Service Engine Soon light is designed to illuminate whenever a fault is detected in any of the sensors attached to the emission, engine, or powertrain controls. The purpose of the service engine soon light is to alert the driver to a potentially serious fault that requires repair. Blue exhaust smoke along with the service engine soon light may indicate a fuel  system fault caused by an engine oil leak. An ASE certified mechanic can retrieve the trouble codes from within the onboard electronic control module and determine the specific cause. Frequent service engine soon light causes: Loose or missing gas cap Spark plugs or wires that are worn out or damaged Electronic control module failure Defective distributor or coil packs Emissions control fault such as the oxygen sensor Fuel quality issue Overheating Overheating is most generally caused by a low coolant level. A quick check of the coolant overflow reservoir will indicate if coolant is leaking. Most cars are equipped with temperature gauges or warning lights that will alert the driver to an overheating issue. Frequent overheating can cause serious and expensive engine damage. Proper maintenance of the cooling system is vital in order to maintain the quality of the coolant and to make certain the cooling system is in good operating condition. Additionally, a cracked head or blown head gasket can also cause overheating, coolant loss and white exhaust smoke, which may indicate the need for engine repair. Common reasons for overheating: Faulty thermostat Dirty or low coolant level Non-functioning cooling fan Kinked or broken radiator hose Internal or external coolant leak Defective radiator cap Dirty air filter The Most Common Small Engine Problems Many owners of small engine vehicles such as lawnmowers, golf carts, motorcycles and snowmobiles make the costly mistake of replacing their engines or entire vehicles simply because they believe the engine is beyond  repair. That is rarely the case, and what many small engine owners dont realize is that replacement kits are easy to use, cost effective, and can get your old mower or motorcycle running like new again. The first thing to do when considering a small engine replacement kit is to identify what is wrong with your current engine. Problems fall into two basic categories; failure to start and problems running after the engine has started. Just because your engine wont start doesnt mean it is dead. There are a number of reasons an engine might not start. There may be fuel line problems. Make sure you check to see that the fuel tank is full, that the fuel is fresh, and that the shut-off valve is closed. The fuel line or inlet screen could also be blocked or the fuel tank cap c ould be clogged. These are basic fuel line problems that can easily be remedied with replacement and repair kits. Carburetor problems are another reason an engine might not start. The carburetor could be blocked or the engine could be flooded. There might be problems with the spark plug or the choke on the fuel bowl could be set too high. These are also relatively easy problems to fix with the appropriate instructions and equipment. Another obvious cause for a dead engine is an ignition problem. A number of things could be wrong with the spark plug; its contacts could be dirty, the plug gap could be set incorrectly, the lead could be faulty, or the kill switch could be shorted. These all require basic replacement or repair and are a snap with a proper kit. If you have a compression problem in your small engine you would want to check the valves, pistons, cylinder, or connecting rods. These could be dirty, stripped, or otherwise damaged, and would prevent the engine from starting properly or at all. Many small engines will start correctly but have problems running properly. These can pose more danger to your vehicle than an engine that simply wont start. If left to themselves, simple problems such as overheating and emitting smoke can eventually ruin an engine and require a full-on replacement. Overheating engines can be dangerous for a vehicle as well as its operator. Lack of oil is one of the most common reasons for overheating, as is a dirty engine. Beyond that, there may be shrouds or cooling fans missing within the engine or the gasket could be leaking. The fuel mixture might be too lean, another carburetor problem. Simply cleaning or replacing the fuel tank vent and fuel tank screen can also help reduce the chance of your engine overheating. Fixing overheating problems yourself  with replacement or repair kits is much less expensive than taking the engine in for repairs or simply buying a new engine. If your small engine is emitting smoke you might think you need to replace the engine or vehicle. Not likely. If the engine is emitting blue or white smoke then it is probably burning oil. If it is emitting black smoke it is most likely a problem with a carburetor. If it is neither the carburetor nor an oil leak, then it might be the air filter. A plugged or dirty air filter can cause an engine to smoke. A knocking engine is a loud and obvious indicator that something is wrong with your small engine. If your engine experiences knocking it may indicate an excess of carbon in the combustion chamber, which would require you to clean carbon from the piston and head. The flywheel might also be loose, and should be replaced as needed. Another reason for engine knocks is a faulty spark plug lead, easily tested, repaired and replaced with the appropriate replacement kit. Speaking of spark plugs, a small engine might run poorly if the spark plug repeatedly misses under load. This could be caused by any number of things, including a faulty spark plug, faulty breaker points, an incorrectly set carburetor, or a weak valve spring. All these problems can be repaired at home with a specific repair kit. It may be tempting to simply buy a new small engine vehicle or tool when the engine starts to give you problems, but it is hardly cost-effective and doesnt guarantee you wont run into the same problems a few months down the road. Small engine replacement and repair kits are affordable, easy to use, come with the most advanced technology, and most are back by a warrantee. And with todays economy the way it is, buying a new vehicle when your engine experiences problems is silly. Fix the problem yourself with a detailed replacement kit. It just makes sense. Engine Problems Bad fuel mix A bad fuel mix can occur in several ways: †¢You are out of gas, so the engine is getting air but no fuel. †¢The air intake might be clogged, so there is fuel but not enough air. †¢The fuel system might be supplying too much or too little fuel to the mix, meaning  that combustion does not occur properly. †¢There might be an impurity in the fuel (like water in your gas tank) that makes the fuel not burn. Lack of compression If the charge of air and fuel cannot be compressed properly, the combustion process will not work like it should. Lack of compression might occur for these reasons: †¢Your piston rings are worn (allowing air/fuel to leak past the piston during compression). †¢The intake or exhaust valves are not sealing properly, again allowing a leak during compression. †¢There is a hole in the cylinder. The most common hole in a cylinder occurs where the top of the cylinder (holding the valves and spark plug and also known as the cylinder head) attaches to the cylinder itself. Generally, the cylinder and the cylinder head bolt together with a thin gasket pressed between them to ensure a good seal. If the gasket breaks down, small holes develop between the cylinder and the cylinder head, and these holes cause leaks. Lack of spark The spark might be nonexistent or weak for a number of reasons: †¢If your spark plug or the wire leading to it is worn out, the spark will be weak. †¢If the wire is cut or missing, or if the system that sends a spark down the wire is not working properly, there will be no spark. †¢If the spark occurs either too early or too late in the cycle (i.e. if the ignition timing is off), the fuel will not ignite at the right time, and this can cause all sorts of problems. Many other things can go wrong. For example: †¢If the battery is dead, you cannot turn over the engine to start it. †¢If the bearings that allow the crankshaft to turn freely are worn out, the crankshaft cannot turn so the engine cannot run. †¢If the valves do not open and close at the right time or at all, air cannot get in and exhaust cannot get out, so the engine cannot run. †¢If someone sticks a potato up your tailpipe, exhaust cannot exit the cylinder so the engine will not run. †¢If you run out of oil, the piston cannot move up and down freely in the cylinder, and the engine will seize. Small Engine Problems And Simple Solutions Failure to Start There are a number of reasons a small engine might not start properly: Fuel line problems: Check to see that the fuel tank is full, that the fuel is fresh, and that the shut-off valve is closed. The fuel line or inlet screen could also be blocked or the fuel tank cap could be clogged. Carburetor problems: The carburetor could be blocked or the engine could be flooded. There might be problems with the spark plug. Check the choke on the fuel bowl as well it could be set too high. Ignition problems: The spark plug contacts could be dirty, the plug gap could be set incorrectly, the lead could be faulty, or the kill switch could be shorted. These all require basic replacement or repair and are a snap with a proper kit. Compression problems: Check the valves, pistons, cylinder, or connecting rods if you suspect a compression problem. These could be dirty, stripped, or otherwise damaged, and would prevent the engine from starting properly or at all. Problems Running Problems running properly can pose more danger to your vehicle than an engine that simply wont start. If left unfixed, constant overheating or smoke emission can eventually ruin an engine and require a full-on replacement. Overheating engines: Lack of oil is one of the most common reasons for overheating. So is a dirty engine. Beyond that, there may be shrouds or cooling fans missing within the engine or the gasket could be leaking. The fuel mixture might be too lean, another carburetor problem. Cleaning or replacing the fuel tank vent and fuel tank screen can help reduce the chance of your engine overheating as well. These are all fixes that you can do yourself or with some simple repair kit that will cost far less than a new  engine. Smoking: If the engine is emitting blue or white smoke then it is likely burning oil. If it is emitting black smoke it is a problem with the carburetor most likely. If it is neither the carburetor nor an oil leak, then it might be a clogged or dirty air filter. Knocking engine: If your engine experiences knocking it may indicate an excess of carbon in the combustion chamber, which would require you to clean carbon from the piston and head. The flywheel might also be loose. A faulty spark plug lead could cause engine knocking. This can be easily repaired or replaced. Spark Plug Misses: This could be caused by any number of things, including a faulty spark plug, faulty breaker points, an incorrectly set carburetor, or a weak valve spring.

Human Resource Management Strategies

Human Resource Management Strategies Introduction The importance of international human resource management is getting increase everyday as we have globalisation and internationalisation over the world. As a result, numbers of the multinational companies are getting increase. According to Brewster et al. (2007), the multinational companies are increasing and there is economic dominance as 80% of the industrial output for the world is produce by the worlds 1,000 largest companies. Brewster et al. (2007) also mentioned that as the number of multinational company increases, global transferring is increasing such as sending works between team members of the company based everywhere over the world. In addition, through this trend, diversity is increasing within the organisation and the multiculturalism must be carefully considered by the organisation to utilise its human resources effectively in their organisation. The one of crucial role of human resource manager is developing effective human resource management policies and practices for organisation such as recruitment, reward, training, development, flexibility, work-life balance, employee relations and communications (Brewster et al, 2007). However, these policies and practices can be varied between national cultures. Rosenzweig and Nohria (1994) argued that HR is the area of management most likely to be subject to national differences (Cited in Brewster et al, 2007). In these days, many large companies are trying to expand the company from their own country of origin to all over the world. These multinational companies are all facing same issues, which are developing policies and practices for the human resource management in their subsidiary overseas operations. In this paper, as a senior human resource manager of a multinational company in the Great Britain, will be discussed the main factors which will be considered while developing policies and practices for subsidiary in Latin America and also differences of policies and practices between the UK and the Latin America subsidiary operations. Culture Before start its operations, it is crucial that company looks for cultural differences between home and subsidiary countries. Briscoe et al. (2009) defined the culture, Culture is the characteristic way of behaving and believing that a group of people have developed over time and share. Brewster et al. (2007) argued that it is important managers to know how organisation formation and process, leadership idea, human resource practices can be affected by national cultural differences in this borderless world. These differences could make crash when the company start operations in various countries. According to Briscoe et al. (2009), these differences will become striking challenge for the company when people in the company has less knowledge or uncomfortable with these differences. In result, both operations and their human relations within the company will be failed. Briscoe et al. (2009) also added that when company uses their home country practices for activities such as recruiting in their overseas subsidiary, it will lead alienation and lack in trust and could be further more consequences. As many authors and scholars mentioned, it is important to look at the cultural differences between home country, which is the Great Britain, and overseas operations in Latin America. For the point of departure, Elvira and Davilla (2005) recommended to use the Hofstedes research as it is widely known, accepted and used to explore the cultural differences. Briscoe et al. (2009) also mentioned that Hofstede made the first major study and best known of the studies of the differences in national cultures. Hofstede discovered that the cultural differences could be divided and described by four factors: power distance, uncertainty avoidance, individualism, and masculinity (Brewster et al, 2007). Power distance The power distance dimension shows the level of equality within a society. According to Elvira and Davilla (2005), that the larger the power distance, the lesser the equality in a society, and the small the power distance the higher the level of equality in a society. It can be clearly defined that the Latin American countries are highly scored in the Hofstedes power distance index ranking table (Hofstede, 1991 cited in Brewster et al., 2007). According to the Hofstedes ranking table, five of ten countries at the top of table are all Latin American countries; it is Guatemala, Panama, Mexico, Venezuela, and Ecuador. The rest of Latin American countries also highly placed in the ranking table. Lucas et al. (2006) argued that high power distance countries like the Latin American countries, there are strong trend of hierarchical organisations and monocratic leadership. This argument can be proved by Hofstedes mentions, that the high power distance societies are more likely to be centralised and pyramid shape and a lot of superiors existed, large income gap between professions, a large scale of unskilled labours, and a higher respect for office jobs than jobs in manufacturing sector (Hofstede, 1982 cited in Elvira and Davilla, 2005). By contrast, the Great Britain scored low, which is rank 42 in the ranking table with Costa Rica, the one of Latin American countries. Not like the others, Costa Rica has lower power distance in their society. The Great Britain, however, scored low compare to the most of Latin American countries. Lucas et al. (2006) explained that the low power distance countries like the Great Britain mostly have horizontal structures and more democratic style of management. This kind of societies often called as equal society. Uncertainty avoidance Uncertainty avoidance dimension refers to the degree which members of a society desire structures, which has clear rules for appropriate performance (Elvira and Davilla, 2005). Brewster et al. (2007) also argued that the uncertainty avoidance is about the degree, which societies feel threatened by indefinite situations and try to escape ambiguous situations. According to Hofstedes uncertainty avoidance index ranking table (Hofstede, 1991 cited in Brewster et al., 2007), Latin American countries such as Guatemala, Uruguay, Peru, and Chile has highly ranked, which was in the top ten of table. The rest of Latin American countries also have highly ranked in the table. The companies in high uncertainty avoidance countries like Latin American countries, has strong bureaucracies, task-oriented, rules, and job constancy. In result, in Latin American countries, they fight with uncertainty situations through these strong bureaucratic management styles an in addition, Hofstedes mentions can support this argument that they are less willing to make individual or risky decisions, ritualised, and dependent on power to control uncertainty (Hofstede, 1982 cited in Elvira and Davilla, 2005). By contrast, the Great Britain clearly divided into different category from the Latin American countries, which can be seen from the table. They placed in rank 47 in the rank table, which is nearly bottom of table, it means they are totally different from the Latin Americans. Lucas et al. (2006) argued that the companies in the low uncertainty avoidance countries are encouraging more diversification in the views and have more flexible structures. In result, companies in the Great Britain are not relying on the power or others in their organisation to deal with the uncertainty situations, totally opposite from the Latin American. Individualism Individualism is the degree to which people prefer looking after themselves and performing individually rather than group working (Elvira and Davilla, 2005). Great Britain has ranked high in the Hofstedes individualism index ranking table (Hofstede, 1991 cited in Brewster et al., 2007), placed in third place following the USA and Australia. Great Britain is one of the highly individualist cultures in the world. According to Lucas et al. (2006), in highly individualist cultures like Great Britain, people in the society cares themselves and their family, and it is important for them to make achievement for themselves. By contrast, most of Latin American countries has ranked lower in the table, especially, Venezuela, Panama, Ecuador and Guatemala has places at the bottom of table. It means that they are low in individualism, which can be said that they are highly collectivist countries. According to Elvira and Davilla (2005), companies in collectivist countries, they concern individual as well as family welfare and people have a sense of duty and loyalty for the company. Hofstede (1991) argued that there are strong relationship between high power and collectivism. Hofstede added that if people dependent on each other in the group, they usually dependent on power distance figures. However, Hofstede explained that there are exceptions, for instance, France, which has high power distance with strong individualism (Hofstede, 1991 cited in Brewster et al, 2007). Masculinity Masculinity is the opposite of femininity (Lucas et al., 2006). According to Brewster et al. (2007), masculinity measures the extent to which the dominant values are male, such as assertiveness, the acquisition of money and goods, and not caring for others. Elvira and Davilla (2005) also argued that these values are related to the social role of men overcome other values like life quality, human relations, service, caring for the weak and goals related with womens roles. According to Hofstedes masculinity ranking table (Hofstede, 1991 cited in Brewster et al., 2007), Latin American countries has a dispersed scale of highs and lows. Venezuela, Mexico and Colombia highly ranked in the table, which is in the top eleven, however, Costa Rica and Chile ranked nearly bottom of table while the others are placed in the middle of table. Great Britain also expressed moderate value in the table; ranked at the ninth, which can be said it is a bit highly masculinity culture. Policies and practices So far, discussion of the cultural differences between home and overseas operations has been made. Theories and analyses of cultures and cultural differences are clearly studied and it will lead to help on developing the companys policies and practices in Latin America. However, in advance, defining and studying of the general policies and practices in Latin America will make this development further forward. Elvira and Davilla (2005) argued, at present, human resource management policies and practices in Latin America are mostly influenced by dominant global theories or imported practices from foreign countries. In result, these imported policies and practices are often cause failure when they implementing on their original plan. Montano (1991) also argued that these policies and practices would not fit to the general Latin American workers (Montano, 1991 cited in Elvira and Davilla, 2005) Another trends in Latin American countries are, that there are strict manufacturing processes and management control systems that stop workers development by reducing their decision making rights. In addition, there is an informal structure that symbolically compensate is going on for the impersonality of firm bureaucracies (Elvira and Davilla, 2005). Montano argued that theories are not needed to control the Latin American workers, while informal structure exist, Latin American companies will staying at the market (Montano, 1991 cited in Elvira and Davilla, 2005). Recruiting, staffing promotion In Latin America countries, recruiting is normally based on personality characters and physical characteristics (Elvira and Davilla, 2005). Abarca et al. (1998) highlighted, in Chilean companies, it is crucial that they primarily consider the physical characteristics such as appearance, age, and gender for selecting managerial staffs. In addition, it is vital to have good relationship with rich families, colleagues, or geographical bonds because it is most effective way to be promoted in the company hierarchies rather than their talent and ability (Abarca et al., 1998 cited in Elvira and Davilla, 2005). Husted and Serrano (2002) also argued that many companies in Latin America have been run as family business for several generations (Husted and Serrano, 2002 cited in Elvira and Davilla, 2005). In result, labour markets are small in Latin American countries and it means that people finds difficult to find jobs. As mentioned earlier in the precious section, about the Masculinity, quite many Latin American countries seem as high masculinity society and this fact is partially supported by Elvira and Davilla (2005) as they mentioned that women in Latin American countries are mainly works in manufacturing sector rather than authority positions because of few reasons and the one is companies in Latin America has negative attitude toward women in authority roles. Reward recognition It is crucial to develop motivation schemes for workers in the company to utilise their ability well. Before actually build the motivation scheme, it is important to consider the meaning of work for them. According to Elvira and Davilla (2005), in Latin America, family is central in workers lives. Generally, important aim for work is seen as to provide high life quality for the workers family. For this reason, companies in Latin America try to provide support and benefirs for workers family. According to Elvira and Davilla (2005), companies in Latin America provide health care, scholarships, support for purchasing education materials, and mortgage credit. Due to a family-oriented culture in Latin America, companies are never giving up thinking motivation schemes for workers as well as families. Elvira and Davilla (2005) also mentioned that many companies in Latin America hold many family events such as yearly family-day visits to the company, organise picnics, many different parties for the family, celebrate Mothers Day and Childrens Day, and offering some training courses as well. Training development Wilkens and Pawlowsky (1997) reported that 90 percent of the workers in an assembly plant in Mexico were unskilled or at most semi-technically skilled. This is due to lack of investment on training programmes by companies (Wilkens and Pawlowsky, 1997 cited in Elvira and Davilla, 2005). Chantell et al. (1999) and Lawrence and Lewis (1993) also argued that it is serious problem for Mexican workers that they have shortage of knowledge, education, and analytical and communication skills. Because this shortage delays the functioning of management practices, for instance, Just-In-Time production systems (Chantell et al., 1999 and Lawrence and Lewis, 1993 cited in Elvira and Davilla, 2005) The companies consider training the workers in modern management practices, however, they know that not all practices would match which local characteristics and some might be refused by workers or could be modified according to the Latin Americans style and experience (Chantell et al., 1999 and Sargent and Mattews, 1998 cited in Elvira and Davilla, 2005). Peterson et al. (2003) found the good example of training that US subsidiary taught Mexican employee to express their opinion at the company because they use to have fear of being sanctioned (Peterson et al., 2003 cited in Elvira and Davilla, 2005). Relations communications The information or communications flows mostly from top to bottom, as there are hierarchy and vertical structures at the companies in Latin America. There are often communication barriers exists for managers as Latin American managers prefer and favoured centralisation preferences (Wilkens and Pawlowsky, 1997 cited in Elvira and Davilla, 2005). The companies in Latin America, they consider personal contact vey seriously as they importantly consider the harmony and good labour climate. Elvira and Davilla (2005) argued, Social interaction and friendship are important conditions for good and stable labour relations here. Thus, someone who is courtesy and diplomacy can be highly valued. Conclusion To develop the human resource management policies and practices, it is crucial that we clearly define the cultures of the home and subsidiary countries as well as cultures of the company. Defining is not just enough to be success. The company needs to find out best matches of policies and practices for both subsidiary and company itself. In other word, we need the policies and practice, which can make both subsidiary and company in home country happy about it. There are often big difference between national cultures and company cultures. It is not great idea company to push their subsidiary to adapt original company culture and also conversely, it is also not great idea company to adapt whole culture of the subsidiary country. The headquarter might seriously consider the various different types of approaches that it mentioned earlier in this paper such as ethnocentric, polycentric, geocentric, or regiocentric. Based on research, company could decide which approach is the best answer for them. The best-known culture of Latin America is the paternalism management, in other word, family style of management. Each members of company are dependent on each other, cares each other and they higher valued for group loyalty. This is what we dont have in the home country in Great Britain. The company can utilise this advantage culture with what they are good at. However, company also need carefully consider about employees priorities such as family-oriented living or religiosity. It might be a too obvious suggestions, however, it is crucial to clarify what is good about Latin American culture and also same for companys culture and should be well mixed them to make synergy effect. There is no one best answer, however, at least this study found reasonably good answer based upon research and analysis. Human Resource Management Strategies Human Resource Management Strategies It is very difficult to define Human Management Resources. This term basically work with in two different approach. It is used to explain the body of management movements covered in books as a one way and other way it is a term equally and extensively used to contribute meticulous loom to the managing persons which is obviously diverse from the first aspect i.e. of personnel management. Armstrong, 2007 Aims of HRM: The main and the primary aim of the human resource management is to achieve the sucsess in organization by the pople. According to Ulrich and Lake (1990), HRM systems can be the roots of organizational potentialities that allow firm to learn and capitalize on new chances. Armstrong, 2007 Introduction How well did your manager manage your stress? The basic and the important task of the Human Resource Management is to manage the employees and get the work done properly by satisfying the employees by giving them bonus or some kind of awards if they are working good for the company and in short we can say that company should give rewards to the employees which are working hard and should give something in returns to the employees so they will be more interested in the working of the company. Basically the topic says that how manager manage your stress. That clearly means that manager is the person who is answerable to the head persons for the work and task been performed. Thus manager is the person who will manage everything and make sure that the work is been done on time and with the perfection. Thus manager manage stress by giving him/her extra complements about the work and will give a good feedback to the head persons which will give rise to the extra bonus and rewards to the particular person. Atkinson, William. Electric Light Power, Vol. 82. Zofi, Yael Sara, For the Continuing Care Professional, Vol. 58 Ross, Judith A., Harvard Management Update, Apr2009. Specific HR Strategies: The specific HR strategies set out what the organization intends to do in areas such as: Continuous improvement Providing for continuous and focused incremental innovation sustained over a period of time. Talent management How exactly the firm intends to win the war of talent. Resourcing Retaining and attracting high-quality people. Knowledge management Capturing, creating, sharing, acquiring and using instruction to improve the performance and learning. Reward There should be a perfect goal of the organization that what organization need to do in the longterm implement and develop the reward policies, processes and practices will help the further accomplishments of the business objectives and needs of stakeholders. Learning and developing The employees should be encouraged to develop and learn by providing them such an environment. Employee relations Determine the aim of the organization about the basic requirement that they want to achieve i.e. which they want to get it done and what are the needs that are to be distorted in the traditions in which the business runs its connection with employees and their trade unions. Susman. Broker Magazine, Jun/Jul2004. Miller, Jeffrey. Insurance Advocate, 3/10/2008. Lacey, Holda. Travel Trade Gazette UK Ireland, 6/10/2005. Bolton, Brian. Personnel Psychology, Spring80, Vol. 33. Let us take an example to understand it more clearly; here we will focus on the current stress management system employed by KFC and its analysis. KFC hasnt employed any particular system to monitor stresses of their employees but they are compliant to the local labor and health safety law. This permits them to discount their stress management system. As compliance with those laws make them to stop doing any unethical and unlawful activities. There are other issues which are also related to stress management this things are not part of any law but these are the management practice by the KFC authority. These are presented below: Employees are allowed to take leave in case of stress related physical disorders and this leave are on payment. In case of burglary or something unwanted on the work place which can cause stress on their employees mind they send them to leave on  payment. They solve other minor stress related issues by counseling the problem and supporting morally or physically whichever is needed or both (varies to demand of the situation). As these topics indicate that they are protected by the law mentions above which gives a substantial protection against stress. And this also allows KFC to maintain good level of satisfaction. In spite of not having a proper stress management system but complying with these laws control the stress at workplaces. How well did your manager manage your stress? The manager is a person in the job unit who takes all my stress away as when I have a stress of going college he is the person who manages my job properly and give me an alternative way. The manager is a person whom you can directly approach and who is answerable to the employees and the head authorities as well. Manager at the market place has all the authority to do but he always does the thing which will give the maximum benefit to the company and will give up maximum to the organization as if organization gets good profit than obviously that manager will get a reward out of it and will probably get a promotion as well. The manager is a person who manages the employees stress at the work place as well. There are so many kind of stress seen at the work place like too much work, sometimes have to work overtime, sometime the target is very high to achieve. Thus this are the ways to be taken into consideration by the manager at the workplace as the manager wants to decrease the stress of the employee on the workplace. The stress is reduced by the manager to get the accuracy in the work and to get the things done with perfection. The stress on the employee makes the employee to work less and because of this the work done will never be perfect because while doing the work attention is very necessary to be kept in doing things properly. The manager manage the stress and give bonus or rewards to the employees at times so that the employees are happy and do the work with which the company gets the best work done and because of that again the employees will be eligible to get the bonus out of it. Stress is the most common word in todays life as plenty of people like us great effort at get their work life balanced. This is a so called fact that stress has sometimes a contrary effect on the employees commitment to work, staff turnover, staff work and productivity, attendance levels, as well as on customer satisfaction and organizational image and reputation. Managers job is to manage the things going in the business and manage the whole staff and also supervise the whole floor to get the perfect accuracy in work. The people are sometime told to work more to get the work done but due to that also the employee feel stressed because of the hard professional life so this is to be taken into control to avoid the problems taking place in the future in the business unit. Middleton, Gemma. Accountancy Ireland, Apr2008. Donaldson-Feilder, Emma, Strategic HR Review, 2008. Noer, David. BusinessWeek Online, 7/27/2009. Urwin, Tony. Occupational Health, Aug2006. Guld, Michael. Supervision, Oct2008. Some of the present information about KFC regarding Stress Management is as follows: There are stressors which are common in nature as other organizations. These stressors mainly transfuse the stress into the employees of KFC. Among those stressors some of them very highly influence some varies from moderate to low degree influence. Other insignificant stressors are not considered for the simplicity if the model. There are also existing relations between the stressors which increase the complexity of the model. As task demand highly influence the role demand of a job and both of them are a stressor of KFC so this interdependence also plays a great role in determining the stress. Level of Stress: a) High High level of stress has been created by the task demand, temperature of the kitchen and nationality. It is seen in the survey that all the respondents give emphasis on the task demand as it puts a lot of pressure on them. Temperature is an issue when it is a rush time and kitchen are very busy at that time some of employees feel stress working in the kitchen and nationality plays a part as many of the migrant people work in KFC and in this study 2 of them are surveyed and it is found that there tolerance level to bear the stress is quite low than the British employees. b) Moderate Among Moderate level of influencer role demand space and sex of the employees are prominent. As role demand can create confusion which leads to the work place stress it is marked as moderate level of stressors for KFCs case and outcome of the survey and observation also supports this classification. Sex has been classified as moderate level of stressors as it is seen that male employees are more vulnerable to stress than the female employees. And also space is a factor which can create stress employees can feel suffocating working in a congested space. c) Low Noise and age are the two low level stressors. Age is an issue which can influence the level of stress in KFCs work place. Employees with lesser age like teen feel much stress than middle aged employees. And noise plays a very little role in altering the level of stress at existing workplace. Conclusion: From the above all discussion we can clearly conclude that there are basically four aspect of four kinds of stress that is to be controlled by the manager at the work place when the employees are stressed by work, mentally, physically, behavioral and cognitive. The stress is to be control to keep the business running smooth and perfect. Thus in short we can say that the stress factor is always to be kept in control by the manager for the smooth working of the organisation and the employees should have the bonus and rewards at times so that the employees remains stress free while working and do the maximum they can do. Thus this are all the aspect which is been controlled by the manager on the work place and keep the business running smoothly and accurately as well. Task 3 Introduction Defination of HR Scorecard: The measurement tool of measuring the performance and the offering of the human resource management practices to the financial performance of the organization is known as HR Scorecard. Bryan E. Becker Mark A. was the developer of HR Scorecard, which was presented in the books by Huselid and Dave Ulrich. The HR Scorecard basically keeps a eye on the human resource management practices as a strategic asset and provides a perfect road map of six steps which is designed to help the organizations integrate human resource systems with organizational strategy. Becker, Huselid and Ulrich, 2001. Rhodes, Jo; Walsh, Paul, International Journal of Human Resource Management, Jun2008. The 7 Stages in using HR Scorecard approach: There are basically seven steps which covers the HR Scorecard approach to get the strategic results oriented in the HR Systems. Defining the Business Strategy: The HR system starts from the basic decision called the business strategy, which will figure out the business plans of the business unit according to which the business is going to run and in accordance to which the task will be taking place. Outline the Companys Value Chain: To calculate the Value chain of the company and to achieve the business goals of the company the business should be basically engaged in certain strategically required activities. To achieve the goals and everything which is been decided by the business to achieve can be very much useful with the value chain analysis. Identifying the Strategically required Organizational Outcomes: There are strategic goals that are to be achieved by any of the organization and to identify the strategic goals perfectly and go accordingly is the organizational outcomes. Every company must produce critical, strategically relevant outcomes if it is to achieve its strategy. Identifying the required workforce competencies and behaviors: There are some of the HR experts, who refer to the required, and the necessary workforce competencies and behaviors like these as HR deliverables. The behaviors and the competencies such as working proactively, courteous behavior, personal accountability, commitment and motivation produce strategically relevant organizational outcomes, and thereby drive organizational performance. Identify the Strategically relevant HR Systems Policies: If it comes to the mind of the HR manager and he/she knows that how actually what is required from the employees competencies and the behaviors are than he or she can turn to the task of identifying the HR activities and policies that will help to produce tese competencies and behaviors. Design the HR Scorecard Measurement system: After getting the outcomes from the strategic role done and after completion of the final strategically required organizational outcomes and the employee competencies and behaviors, and specific HR system policies and activities the question is how exactly we should measure them all. And thus for this reason the HR scorecard is proved to be very crucial in this kind of measurement process. Periodically Evaluate the Measurement System: There are no such assumptions which should take place like the HR Scorecards diffirent propotion and attachment will always stay the same. In fact reducing grievances is not having the assumed affect on raising morale. Desseler, 2005. Walker, Garrett, Human Resource Management, Winter2001 Hagood, Wesley O., Public Personnel Management, Winter2002 Becker, Ulrich, Dave. Harvard Business School Press Books, Jan2001 Human Resources Department Management Report, Jan2003. Benefits of HR Scorecard: Basically in the construction taking place for HR Scorecard, avoid the temptation to merely fill in the boxes. The key questions for this are like what would you like this tool to do for you? Or, in another way we can say like how would you like managers outside of HR to think about your measures? Thus we believe that the scorecard will offer the following benefits: It reinforces the refinemnt between the HR deliverables and the HR doables. The deliverables which influences the strategy implementation and the doables which does not. It enables you to create value and control costs. The work of HR is always to keep a cost under control and at the same time serving in the strategic role means that HR must also create the value. Thus the HR scorecard is usefull to human resource managers to efficient balance those two goals. It assesses HRs contribution to strategy implementation and, ultimately, to the bottom line. The performance which is measured should be provided to the Chief HR Officer with the answer of the questions. The HRs contribution in the firms performance is the cumulative effect of the scorecards HR deliverable measure should provide that answer. It lets HR professionals effectively manage their strategic responsibilities. The HR Scorecard clearly gives the full view of the performance to the HR managers and with this they can focus that how exactly their decision affect to the successful implementation of the firms strategy. It encourages flexibility and change. The basic problem of the performance measurement is that they become institutionalized and actually inhibit change. In fact one criticism of management by measurement is that people become skilled at achieving the required numbers in the old system and are reluctant to change their management approach when shifting conditions demand it. Becker, Brian E, Richard W., Harvard Business School Press Books, Jan 01, 2005. Ulrich, Dave. Human Resource Management, Fall97. Singh, Kuldeep. IIMB Management Review (Indian Institute of Management Bangalore), Jun2005. Here, we will take an example of Tesco; we will see how the Tesco is following the various strategies to sustain its employees as well as the customers. Let us see the activity plans in Tesco; Provides tools for highly structured monitoring and evaluation of training development: Specific define actually what needs to do. Measurable has a object that can be measured contrary. Achievable is possible within the trainees current role, skills and experience. Realistic is achievable within the time and resources available. Time framed has a clear deadline. Tesco also uses a method 360-degree appraisal. All stake holders have contact with the employee, assess the persons performance and give feedback. For e.g.: a store departmental manager may get feedback from their manager, other dept managers, the HR department and their team. Helps to identify areas that may require further development. Tesco does casuall approach asking the employees to write down: 3 things that they are good   3 things where they could do better. Managers and trainees hold: Formal four weekly review sessions. A weekly informal review session. Conclusion: The HR scorecard has particularly seven stages and in which all the HR scorecard is maintained from the planning stage till the final sales. The HR scorecard is very necessary to get the exact figure and to get the exact outcome of the business unit. It gives the clear picture of the business and from which the HR manager can see that how accurately the business is going and find out all the details out of that. The scorecard maintained does not carry the exact outcomes but it gives the relevant outcome with which the HR manager can know that how the business in running and what need the changes and about the perfection of the business and the performance of the different employees as well. The employees contribution is also recorded in the HR Scorecard. HR scorecard gives the details of the employees in detail about their progress and their work efficiency and also how much they are been paid. Thus in short we can say that the HR Scorecard gives the every important detail about the employees of the company and also gives up the progress and the contribution of the employees.