Accrual Accounting in Public Sector Essay Example for Free

Accrual Accounting in Public Sector Essay In the present age, accounting seems to be an indispensable tool for modern business activities. However, not only for the profit orientated commercial business, it also plays an important role in the non-profit profit organizations, such as public sectors. Moreover, due to several deficiencies and drawbacks of government accounting and financial-management systems, such as unclear accountability, poorly maintained assets and hided losses and long-term liabilities, reforms in the public sector have been conducted over the last several decades across the word from New Zealand, Australia to England (Ball and et al, 1999). Accounting innovation by implementing accrual accounting in the public sector is one of the major part of the reforms and an important element of the wider concept of the so called New Public Management, and draws much of public concern and debate (Connolly and Hyndman, 2006). Under this background, this essay is going to discuss the implications arising from the process of implementing and actual using of accrual accounting in the public sector in several aspects, and try to put forward some possible solutions. See more:  Perseverance essay Generally, two main accounting methods are use to determine when and how to record income and expenses in the books, namely, cash accounting and accrual accounting. The major difference between these two is the timing of when the transactions are recorded in the account (Tudor and Mutiu, 2006). To be specific, under the cash accounting method, income and payment are not counted until cash is actually received or made; while under the accrual accounting basis, transactions are recorded as soon as they incurred, regardless whether the cash is received or made. Comparing to cash accounting, accruals accounting place more emphasis on how the capital assets used and recorded (Connolly and Hyndman, 2006). More reliable figures of performance based on revenues earned and resources consumed will be achieved through accruals accounting. Owning to this, it is believed that accruals accounting will contribute to better longer-term perspective of governmental policies, resource management and decision making (Ball and et al, 1999); and both internal and external transparency may be enhanced. Moreover, it is also considered that comparability between different government departments will be improved, even between the pre and post privatization (Wynne, 2004 and FEE, 2006). Although several potential advantages are suggested that will be brought by implementing accrual accounting in the public sector, it is still under debate that whether it is really appropriate to use accrual accounting system, which is initially devised for private sector, in the public sector (CESifo, 2007). In the private sector, commonly, accounting tends to be seen as a neutral technology to record past activities and provide financial and other necessary information to operate the business more efficiently and profitable. However, due to the difference in the nature and role of the public sector, this description seems not appropriate. For example, the primary purpose of public sector accounting is not serving to generate more profit but controlling people’s behavior to protect public money (Ellwood and Newberry, 2007), and the ultimate users are electorate instead of stakeholders (CESifo, 2007). Due to the fundamental mismatch of the objects, potential inadaptable problems may emerge during utilization (Carlin, 2005). As for the incurred cost of implementation and operation of an accrual accounting, in the North Ireland (NI) case study conducted by Connolly and Hyndman (2006), almost all the â€Å"overseers† and â€Å"Operational Accountants† believed that the views of cost neutral of the transition process, which came up by the UK HM Treasury, are not conform to the reality. Besides that, another case study based on UK and Republic of Ireland (RoI) , the result also revealed that all the interviewees questioned the value of the changes whether can justify the substantial cost (Connolly and Hyndman, 2010). Usually, the additional introducing cost will occur mainly in four aspects, identifying and valuing existing assets, developing accounting policies, establishing accounting systems (such as computer systems), hiring or providing training for both the preparers and users of financial information; and some of those cost will persist (Wynne, 2004). The amount of the cost is significant, for example, according to the New Zealand Audit Office, there is about NZ$160-180 million expenditure accrued by the financial-management reform during 1987 to 1992 (Ball and et al, 1999). Upon the previous experience and data, special resource should be added to the budget separately to ensure that the normal department services will not be impacted by the implementation of accrual accounting. The actual cost associated with process can also be reckoned more easily by doing this. Through comparing several case studies, the perceptions of usefulness of accruals information and the extent of the information used in reality tend to be very different in different cases. Both of the two researches conducted by Connolly and Hyndman (2006 and 2010), based on UK and RoI, showed that almost all the interviewees agreed that the accrual accounting information was limited used or even not used and helpless for decision making; and several â€Å"Operational Accountant† participants expressed the view that the very complicated process may be one of the leading factors. Nevertheless, the situations seem to be rather dissimilar in Australia and New Zealand, where more comprehensively accrual accounting have been adopted. Especially in New Zealand, a significant decrease, from about 52% of GDP to just above 10%, of net debt could be found after the reforms during 1992 to 2005 (Champoux, 2006). The differences of performance of implementation of accrual accounting may attribute to three main reasons, the extent of the whole reform involved, insufficient implementing time and relevant people lack of professional knowledge. One of the possible reasons for the success of New Zealand is that New Zealand was the first country which had completely implemented accrual accounting system at both national and agency level (Carlin, 2005). According to Lye and et al (2005), the reform process in New Zealand not only occurred in economic level, but also extended to a much broader aspects, such as simplifying the machinery of government and changing industrial relations. In contrast, the extent of reform in the other countries which were also implementing accrual based accounting system, like the UK and the USA, is in a rather surface degree. Furthermore, the politicians who were responsible for the reforms in those two countries were right- wing, and may always hold conservative attitude to the reforms (Lye and et al, 2005). However, a thorough reform could generate many benefits and potential advantages. Turning to the issue of implementing time, â€Å"Overseers† participants in the research of Connolly and Hyndman (2006) also typically emphasized that the ineffectiveness of utilization could be a result of being the early stages of the development, and some â€Å"Operational Accountant† also showed positive attitude to the future through time increasing. The process of implementing accrual accounting in the public sector takes far more than 1 or 2 years until the whole system working effectively and efficiently. According to previous experience, the process of fully implementing the new accounting system and necessary reforms will take about 8 to 10 years; and it may be take even longer in the UK case (Wynne, 2004). Upon this, it can be found that the process may take a relatively longer time than people used to expect before the benefit being realized. One other reason is that relevant staffs and managers are unqualified because of lack of professional accounting knowledge. It is commonly accepted that better insight information, such as more complete financial performance and position, which could reveal the features of operation of public sector may be provided by accrual accounting. However, those characteristics make the statements more difficult to understand, especially for people with inadequate accounting knowledge. Comparing to cash accounting, the information provided by cash accounting seems more easily to understand and more straightforward for the general public (CESifo, 2007 and FEE, 2006). Moreover, in Connolly and Hyndman’ s research (2006), both â€Å"Overseer† and â€Å"Operational Accountant† participants particularly complained that, mostly, their efforts, spending extra time to process the complex information, are useless, because the potential users are lack of relevant accounting skills. Several participates also believed that the majority of senior managers are not equipped with necessary accounting knowledge and do not have a strong desire to learn and adopt the new accounting system. Besides that, in another Connolly and Hyndman’s research (2010), according to reflection of politicians to the new accounting information, the interviewees believed that not only the senior managers, but also the politicians, who are essentially responsible for decision-making, had inadequate accounting knowledge and superficial level of understanding of accrual accounting system. However, if politicians do not have certain level of accounting knowledge, they will not be able to evaluate and act upon accrual statements (FEE, 2006). The following is a case in point. Wynne (2004, p10) states that â€Å"only 20% of ministries had a director of finance who was a professionally qualified accountant and not all these were members of the ministry’s management board† in the UK central government. In order to ensure implementation of accrual accounting more smoothly, several approaches could be taken to achieve that. Firstly, one of the most effective ways is providing more accessible accrual information for the public, for instance, summarizing the important information and presenting it without using specialized vocabulary. Secondly, it is vital to provide more training programmes, which teach practically useful accrual accounting knowledge, for both the staffs and managers. Finally, based on the New Zealand experience, it was found that a strong communication with politicians is an indispensable part in the implementation process. The politicians need to realize the potential value of which the accrual based accounting system can bring. Thus, practical strategies, such as illustrating the core concept and benefit of accrual accounting and providing key figures, which can show the features of accrual information, will be needed. (FEE, 2006) In conclusion, through analyzing and comparing several case studies of implementation of accrual accounting, it can be found that a significant number of countries had already started to implement accrual accounting and use accrual information in practice, and the number is still increasing. However, only minority of them realized the substantial benefits from the new accounting system. The reasons for this status can be vary, such as Insufficient implementing time and relevant people lack of professional knowledge mentioned above. Several possible solutions can be used to tackle those problems, but it can be more complicate in the real case; and some gaps still exist in understanding of the implications of use of accrual accounting in the public sector (Carlin, 2005). For this reason, further research based on each countries own circumstances is still needed. Moreover, it is also quite certain that for many countries there are still a number of barriers to be overcome before accrual accounting can be utilized to its full potential. List of references Ball, I. and et al. (1999). â€Å"Reforming Financial Management in the Public Sector: Lessons U.S. Officials Can Learn from New Zealand.† Policy Study No. 258. Reason Public Policy Institute. Carlin, T, M. (2005), â€Å"Debating the Impact of Accrual Accounting and Reporting in the Public Sector†, Financial Accountability Management, 21(3) Center for Economic Studies., the Ifo Institute. and the CESifo GmbH (CESifo). (2007). â€Å"Accrual Accounting in The Public Sector†, CESifo DICE Report, 5 (3), pp. 43-45 Connolly, C. and Hyndman, N. (2006), â€Å"The actual implementation of accruals accounting: Caveats from a case within the UK public sector†, Accounting, Auditing Accountability Journal, [e-journal] 19 (2), pp. 272 – 290. Available at http://dx.doi.org/10.1108/09513570610656123 [Accessed 1 December 2012] Connolly, C. and Hyndman, N. (2010), â€Å"Accruals accounting in the public sector: A road not always taken†, Management Accountin g Research, 22 (1), pp. 36–45 Ellwood, S. and Newberry, S. (2007), â€Å"Public sector accrual accounting: institutionalising neo-liberal principles ? †. Accounting, Auditing Accountability Journal, [e-journal] 20(4), pp. 549 – 573. Available at http://dx.doi.org/10.1108/09513570710762584 [Accessed 1 December 2012] Federation des Experts des Comtables Europeens (FEE). (2006), â€Å"Accrual Accounting for More Effective Public Policy†, paper of the FEE Public Sector Committee. Lye, J., Perera, H. and Rahman, A. (2005), â€Å"The evolution of accruals-based Crown (government) financial statements in New Zealand†, Accounting, Auditing Accountability Journal, [e-journal] 18(6), pp. 784-815. Available at http://dx.doi.org/10.1108/09513570510627711 [Accessed 1 December 2012] Tiron-Todor, A. and Mutiu, A. (2005), â€Å"Cash versus Accrual Accounting in Public Sector†, Studia Universitatis Babes Bolyai Oeconomica 1990, available at SSRN: http//s srn.com/abstract=906813. [Accessed 1 December 2012] Wynne, A. (2004), â€Å"Is the Move to Accrual Based Accounting a Real Priority for Public Sector Accounting†, Public Fund Digest, [e-journal] 6(1) . Available at SSRN: http://ssrn.com/abstract=1320219 [Accessed 1 December 2012]

Critical success factors Essay Example for Free

Critical success factors Essay Broad market coverage due to its abilityto handle difficult cases at the intersectionOf laws and digital technology. * Human resources competencies-highly skilledstaffs had background in computing, investigative * Or law enforcement.| * Growth without direction-officeheads did not understand the purpose of new strategic plans, they were confused with their roles and responsibilities(overcommitted and uncertainty) * Loss of corporate direction los of corporate control. * Inappropriate organisational structure and control system.| * Rapid growth and expansion- They needed to work rapidly and accurately, any delay could lead to corrupted data. * Data challenge-Complexity of the internet clouds and data privacy laws. * Demand for both digital forensics and * e-discovery services reflected unanticipated occurrence of a data breach. * Increase in competitors due to identified value creation.| Did the acquisition of Docuity provide Stroz Friedberg with a competitive advantage? Acquisition of docuity provided added competitive advantage on effective search tools, improved reliability and service and there by better branding and recognition in the market. Docuity’s patent pending technology and rule based processing ensured better cost controls and quality throughout the process, accounted for approximately 27% of total billings. What steps have been taken to overcome the firm’s growing pains?How do you assess the steps? The rapid growth of the firm was successful but challenging. Throughthe review of firms cultural systems,structure,and process had resulted in a significant set of changes. Organisational review raised several significant issues. They were collectively described as growing pains. Following are the challenges faced, steps taken to tackle it and advantages of each steps. They introduced new systems and structures that clarified roles and responsibilities, instilled greater accountability and improved discipline and planning. CHALLENGE ON ORGANISATIONAL AND CULTURE: * Communication * confused with roles and resposiblities * Cordintaion and decision making mechanisms * Tension between legal and technical staffs.CHALLENGES ON STRUCTURE AND PROCESS * Operational and Business processAbsence of annual financial planning process * Poor organisational structure| STEPS * Firm invested in knowledge management systems.eg:share point,JIRA and salesforce.com. * Training and orientation to staff * Implemented annual financial processand involving them in planning process.Introduced internal financial statements. * Created organisational chart| Advantages/Assessments * These system provided transparency in RD and software projects ,and also more systematization and predictability.staff felt part of firm’s growth and activities. * More clear picture on annual revenue targets and expected growth rate. * Made responsibility more clearer and instilled accountablity| What should Stroz and Friedberg do about the disagreement over 2010 financial targets? Stroz and Friedberg should have better communicated what make it possible to achieve aggressive targets. strong client relationship, branding and name recognition in new and existing markets, working smarter are the key factors for generating revenue.

Financial Accounting Theories: Questions and Answers

Financial Accounting Theories: Questions and Answers In the nature of theory, a positive theory of accounting or Positive Accounting Theory is a descriptive theory, which describes particular aspects of financial accounting practice. It seeks to predict, observe, and explain which accounting methods accountants will or will not use in particular circumstances and why managers and/or accountants elect to adopt particular accounting methods in preference to others. While a normative theory of accounting is a prescriptive theory, which prescribes how accounting should be undertaken. It generates guidance about what accountants should do. It seeks to tell accountants which accounting method in practice is the most efficient or equitable process and hence, which accounting method accountants should use. In the concept of theory, a positive theory of accounting is developed through inductive reasoning that is, through observations. The theory developed is based on observing what accountants do. While a normative theory of accounting is developed through deductive reasoning that is, logical reasoning. The theory developed is based more on the use of logic that is, what accountants should do rather than observation. If a normative theory of financial accounting has been developed to prescribe how we should do financial accounting, is it possible that we can decide to reject the theory because we do not with agree with a central assumption of the theory (such as an assumption about the objective of financial reporting), but at the same time decide that the theory is nevertheless logical? Explain your answer. Yes, we can reject a theory even that the theory is logical. For instance, the capital markets that we use as an assumption are efficient. Besides that, individuals are motivated by self-interest bind together with the wealth maximization. It might lead us to make particular prescriptions about what information organizations should produce. Self-interest means a core belief about what motivates individual action. However, we might consider that the prescriptions provided by the theory are unsound and potentially even negative impact to particular groups within society if we reject these assumptions. In short, we might even to believe that the theory is logically developed. Is the study of financial accounting theory a waste of time for accounting students? Explain your answer. In my opinion, the study of financial accounting theory is not a waste of time for accounting students. In fact, it is important for accounting students to study and understand financial accounting theories. This is because; accounting theories aim to provide a coherent and systematic framework for investigating, understanding and/or developing various accounting practices. The evaluation of individual accounting practices is likely to be much more effective if the person evaluating these practices has a thorough grasp of accounting theory. Without a thorough theoretically informed understanding of accounting, it is difficult to evaluate the suitability of current accounting practices, to develop improved accounting practices where current practices are unsuitable for rapidly changing business situations, and to defend the reputation of accounting where accounting practices are wrongly blamed for causing companies to fail. Hence, the insights from a varied range of accounting theorie s are essential to the process of continual improvement in financial accounting practices. In addition, students of financial accounting will also be required to learn how to construct and read financial statements prepared in conformity with various accounting standards and other professional and statutory requirements. In their working life, whether or not they choose to specialize in accounting, they could be involved in such activities as analyzing financial statements for the purpose of making particular decisions, compiling financial statements for others to read, or generating accounting guidance or rules for others to follow. As such, the better they understand the accounting practices underlying these various activities, the more effective they are likely to be in performing these activities and therefore, the better equipped they are likely to be to succeed in their chosen career. Explain the meaning of the following paragraph and evaluate the logic of the perspective described: In generating theories of accounting that are based upon what accountants actually do, it is assumed (often implicitly) that what is done by the majority of accountants is the most appropriate practice. In adopting such a perspective there is, in a sense, a perspective of accounting Darwinism a view that accounting practice has evolved, and the fittest, or perhaps best, practices have survived. Prescriptions or advice are provided to others on the basis of what most accountants do, the logic being that the majority of accountants must be doing the most appropriate thing. From approximately the 1920s to the 1960s, theories of accounting were normally developed on the basis of observation of what accountants actually did in practice. They were developed by the process referred to as sense. This can be contrasted with a process wherein theories are developed by deductive reasoning which is based more upon the use of logic rather than observation. Besides, returning to the use of observation to develop generalisable theories is based on the common practices which were codified in the form of conventions of accounting after observing what accountants did in practice. These approaches of the theories were adopted by Notable theories, which careful observation of accounting practice revealed patterns of consistent behaviour. For example, it could be observed that accountants tended to be very prudent in measuring both revenues and expenses. Where judgement was necessary it was observed that accountants usually underestimated revenues and overstated expenses. The result was a conservative measure of profit. Similarly, it could be observed that accountants behaved as if the value of money, which was the unit of account, remained constant. These observations of accounting practice led to the formulation of a number of hypotheses such as that where judgement is needed, a conservative procedure is adopted and that it is assumed that the value of money remains constant. These hypotheses were confirmed by many observations of the behaviour of accountants. While there was a general shift towards prescriptive research in the 1960s, some research of an inductive nature still occurs. Research based on the inductive approach has been subject to many criticisms. For example, Gray, Owen and Maunders (1987, p. 66) state that studying extant practice is a study of what is and, by definition does not study what is not or what should be. It therefore concentrates on the status quo, is reactionary in attitude, and cannot provide a basis upon which current practice may be evaluated or from which future improvements may be deduced. What role do values judgments have in determining what particular accounting theory a researcher might elect to adopt to explain or predict particular accounting phenomena? Value judgements have a major power to make with what theory a researcher might elect to use to explain or predict particular phenomena. These indicate that, we must consider the particular accounting theory researchers might use to explain the companies elect to produce information about their social and environmental performance. In case, I believed that company managers are motivated by self-interest. At that time, I would embrace a Positive Accounting Theory. A Positive Accounting Theory has self-interest as one of the fundamental assumptions about what drives human behaviour. These people would have a trend towards believing that all human activity. The activities include the disclosure of social and environmental information. This means that, it is undertaken to the limits that the activity can be related back to positively impacting the managers wealth. Besides, it typically requires people of current generations to offer current consumption to extent it is in the interests of future generations if I was a researcher who holds a vision of sustainable development. In this way, I would reject Positive Accounting Theory as self-interest and sustainable development are to mutually exclusive. For example, researcher would embrace another theoretical perspective such as legitimacy theory. However, there are no researchers in the area of social and environmental accounting enfolds Positive Accounting Theory although it is interesting to note that. Marks and Spencer: Human Resource Management Marks and Spencer: Human Resource Management Company Profile MS made a humble beginning as a single market stall; and have grown to become one of the UKs leading retailers of clothing, food, home products and financial services. MS employs 68,000 employees over 30 countries, has more than 500 stores and cater tens of millions of customers each and every week. MS is committed to provide superior quality products and that too at attractive prices. MSs turnover is  £8 billion. Values Success story of MS has been built on a number of core company values that have remained almost unchanged. These values are: Quality   Delivering excellent standards consistently. Value   Delivering exceptional value to customers. Innovation   Need to continue to be at the forefront of innovation in both general merchandising and food. Trust   The most trusted retailer. MS have a proud heritage of staff welfare, customer care and involvement in the community. Service   They are committed to deliver the best services to customers. Valued   Employees contribution to the business is rewarded. Fairly treated   Employees are respected and valued, whoever they are. Proud   Employees take pride in everything they do. Committed   To delivering great customer service. Involved   Employees are informed of new developments and kept up-to-date with the progress of the company. Challenged   Employees challenge each other constructively every day and work at full potential. From the above mentioned points it is clear that quality of Human Capital at MS forms the basis of their values. Its all about creating a working environment that encourages people to add to their skills, and where theyre provided with everything they need to achieve their potential. (Belinda, HR Head, MS) HR Policies and Rules: Service Rules: Promotion Policy Rules: Any opportunities for promotion are open to all and depend on ability, skills and experience. Wage Structure: Each job is positioned within a reward level according to level of responsibility and market value. This enables MS to: Provide competitive salaries for each job taking into account market rates. Reward everyone according to their contribution. Payment is by BACS (Bankers Automated Clearing System) so it goes straight into employees account. How pay is calculated If a person is on an hourly rate of pay, monthly pay is calculated as follows: Store administered employees (Hourly rate x minimum agreed weekly committed hours x 52.25)/12 Head Office administered employees (Hourly rate x minimum agreed weekly committed hours x 52)/12 For those on an annual salary, the calculation is: Annual salary/12 * The Company reserves the right to suspend pay where an employee fails to notify about absence from work. Employee motivation welfare schemes: Reward Policies Marks Spencer believes in sharing its progress and profitability and reward accordingly. They offer a range of benefits which are service-related, so they build up as service of an employee increases. Each element of the benefits package is reviewed regularly to ensure it remains competitive and maintains Marks Spencer as a leading employer. Some of them are: Employee Discount Car Allowance Healthcare Offers MS offers following healthcare options to all monthly paid employees and their partners: Private health insurance Dental plan insurance Hospital Saving Association (HSA). Travel Expenses Travel is an integral part of work for many people. Marks Spencer offers travel options and expenses so employees can travel in a secure and comfortable manner. Social Activities The Company provides a grant each year for sports and social activities which are organised at business unit/store level. Freeshares Sharesave Schemes Sharesave allows to save tax-free for three to five years and at the end of that period employee can buy Marks Spencer shares at a specially discounted price. Season Ticket Loans Catering They provide a subsidised catering service for all employees. Lifestyle Options MS provides following options and benefits: Flexible working Including a range of options: part-time working, job sharing, term-time working Unpaid special leave up to nine months. If an employee have two years continuous service and the timing fits with the operation of the business , he can take up to nine months unpaid leave. Paid special leave In case of serious personal difficulties, e.g. where a child is hospitalized. Unpaid leave up to 48 hours. Political appointments If an employee has a minimum of five years service, a break of five years is available for all who are wishing to become candidates for any UK or European parliament or assembly. Public duties/involvement in local community In case of any other public duties to attend, an employee can speak to his line manager for adjustments. Justice of the Peace or school governor If an employee intends to become, a Justice of the Peace or school governor, adjustments are made in the working hours. Armed Forces Volunteer Services Offer a period of paid leave to volunteers and ex-service men and women who are required to go on annual training exercises. Confidential helpline A 24-hour confidential support service which help employees to manage stress, personal, traumatic or financial issues which are affecting their attendance or performance at work. Maternity, Adoption, Paternity and Parental Leave entitlements. IVF Provide support if an employee or his/her partner is having IVF treatment. Fostering Support is provided if an employee is considering to become a foster parent. Health safety rules: MS is committed to ensure the health, safety and well being of all its employees, customers and others who visit or work in their premises. MS Policy on Health and Safety includes: The Health Safety Committee It advises on health safety policy, monitors its effectiveness and reviews key performance measures on a quarterly basis. The information is provided by the Fire, Health Safety Officer Network Groups which also meet quarterly. Information from each location is exchanged with Fire, Health Safety Officers at Business Involvement Group Meetings (BIG). The Store/Site Manager The Store/Site Manager is responsible for ensuring with Fire, Health Safety Officer that Company Health Safety Policy is implemented. This includes: Suitable Induction and Legislative Update training for Fire, Health Safety. The prevention, investigation and the reporting of accidents. The completion of ongoing Risk Assessments and maintenance of known hazard information. The Fire, Health Safety Officer (FHSO) He assists the Managers and works closely with the Central Retail Operational Support Fire, Health Safety team. Business Involvement Groups (BIGs) It represents all employees in a two way communication. They discuss health safety policy, performance and implementation as an agenda item at each meeting and update the business through the FHSO Networks. Retail Operational Support Group This group is responsible for determining and monitoring the Fire, Health Safety Risk Assessments, work practices and enforcement measures. Property, Development and Facilities Management They are responsible for the provision of working areas, equipment and materials that are safe and dont pose any risk to health. Occupational Health Services Under this, they provide advice and support to line managers on managing the impact of work on health, and health on work. It creates to safe, secure and pleasant working environment for employees. Training and development:  Personal Development Learning career development MS is committed to develop its employees into skilled, customer-focused, enthusiastic and motivated employees. They do this through training, developing the necessary skills and knowledge to perform effectively and fulfill potential. An employee is equally responsible for learning and development. One should actively identify training and development needs by recognising strengths and weaknesses. Proper formal training consisting of coaching and practical on-the-job experience, supported by a wide range of learning resources is provided. Training is given as and when required e.g. the implementation of new systems. Employees with disabilities MS help disabled employees to realise their full potential and provide them with the same career prospects and promotional opportunities that are available to all employees. In addition, they are provided with the retraining, rehabilitation and reasonable adjustments for those who become disabled during the course of working life. Review of performance Line managers review performance continually in order to assess how a particular employee is doing. It helps employee in assessing themselves and look for further development. Managing Diversity: Marks Spencer have a diverse range of employees and are committed to an active Equal Opportunities Policy. This doesnt just cover recruitment and selection procedures, but runs right through training and development, appraisal, promotion opportunities and eventually to retirement. MS is highly dedicated and committed to promote an environment free from discrimination, harassment and victimisation and work hard to ensure everyone is offered equality of opportunity to achieve their full potential. All the decisions are objective, free from bias and based solely upon work criteria and individual merit.   Highlights of Equal Opportunities Policy are: Promote a working environment free from discrimination, harassment and victimisation on the basis of: gender, sexual orientation, marital or civil partnership status, gender reassignment race, colour, nationality, ethnic or national origin, hours of work religious or political beliefs disability age Adequate concern is shown towards individuals personal circumstances and the needs of the business in order to find solutions to such issues. Reasonable adjustments are made to ensure that disabled workers or applicants are not placed at a substantial disadvantage by a practice or policy that exists at MS. Proper help is provided to people with disability or who have learning difficulty to complete the application process online and also in telephone assessment.

Quantum Holism as Consequence of the Relativistic Approach to the Probl

Quantum Holism as Consequence of the Relativistic Approach to the Problem of Quantum Theory Interpretation ABSTRACT: In modern physics the common relational approach should be extended to the concepts of element and set. The relationalization of the concepts of element and set means that in the final analysis the World exists as an indivisible whole, not as a set (of one or another kind of elements). Therefore, we have to describe quantum systems in terms of potentialities and probabilities: since quantum systems cannot be analyzed completely into sets of elements, we can speak only of the potentialities of isolating elements and sets within their structure. On the other hand this quantum property of the world as an indivisible whole accounts for the astonishing logical properties of the structure of the potentialities of quantum systems which it brings forth. This has been confirmed by quantum-correlation experiments (A.Aspect and oth.). These effects have a relational nature, not a physical-causal or material one, and they are brought forth by the changes (resulting from measurement or physical interaction) in the structure of the relations of the mutually complementary sides of reality. One of these sides expresses an actually existing structure of the system as a real (and physically verifiable) but only relatively separable set, and the other expresses the sets of potentialities in it which arise from the astonishing property of finite non-analyzability of the system into elements and sets (i.e. by the quantum property of the world as an indivisible unit). Introduction Known physicist D.Bohm have successfully used the holistic idea in modern physics. (1) Besides that it is necessary to call reader's attention to the... ...system's wholeness and constitute the implicative-logical structure controlled by the wholeness phenomenon. The idea of the implicative-logical organization of the probability structure of a quantum system in the pure state and of the controlling role of the wholeness phenomenon (in the redistribution of probabilities depending on this or that real experiment) is confirmed by the results of quantum-correlation experiments (for example, A. Aspect's experiments). Notes (1) D.Bohm. Wholeness and the implicate order. L., 1984. (2) V.A.Fock. Uspekhi fizicheskikh nauk, , 66, 592 (1958) (foot-note on this page). (3). S. Kochen, Symposium of the Foundations of Modern Physics: 50 Years of the Einstein-Podolsky-Rosen Gedankenexperiment, (World Scientific Publishing Co., Singapore, 1985), pp. 151-69. (4). A.A.Grib, "Uspekhi fizicheskikh nauk", 142, 621(1984).

Montag in Bradburys Fahrenheit 451 :: Ray Bradburys Fahrenheit 451

What would our world be like if no one was different or if no one stood out against the crowd? What would we all be like? In Ray Bradbury's Fahrenheit 451, Guy Montag is a fireman who sets houses on fire along with the books inside them because some people didn't like the message the books had and didn't like what they said. Montag thinks his life is going great until he meets a brave young girl with a purpose named Clarisse, who makes Montag rethink his empty life. He turns against his oppressive government and ultimately escapes the city to join a resistance group, dedicated to memorizing books in hopes of preserving civilization. Bradbury conveys to readers a message relevant even today: every individual must stand up for their beliefs even when everyone is against them and not be afraid to question authority. In this society people don?t ask questions or question the government, everyone just assumes that we understand and that everything is ok. Before we know it the government has taken over, making new laws to what we can and can?t do. When they put ratings on movies, like Pg-13 and we can?t see them unless we?re 13. Too many people aren?t questioning our political leaders so all the power stays with them and the power is drained away from the people. The first time that Montag realizes that burning books is wrong is Clarisse asks Montag ?Are you happy That is just what starts the escalade to the bigger problem. When Montag and his colleagues went to burn a house they believe to have books in the attic. When Montag was in the attic setting the book on fire he found one that he thought has interesting, so he hid it in his jacket and went on with his work. The women?s house is burnt to the ground and instead of getting out of the house she wants to stay with her books. She stands up for what she believes in. That was it for Montag, he knew that there must be something about these books that would make someone want to die with their book and he intends to find out. By standing up, Montag hopes that people will learn to think for themselves and not just do what everyone else wants them to do. Montag doesn?t want everyone to just solely listen to Beatty and the government.

Missing - Charles Horman is Us :: Movie Film Essays

Missing - Charles Horman is Us [1] How I came to choose Missing as the focus of my project is as a result of the learning experience I have been engaged in during my college career. Having first seen the film for a class, I thought of it as nothing more than a movie about something monumental that happened in Chile more than two decades ago. I watched it, unhappily, thinking about all the other things I could be doing, and even falling asleep during some of it. In the time between my first viewing of Missing and embarking on this most recent project, I have learned a great deal about history, politics, and people. My views on all three of those subjects are constantly changing, with each new piece of information I receive further complicating my thoughts. Missing has gone from a movie, the title of which I had difficulty recalling, to being a thought provoking exposition that has forced me to examine, evaluate, and reevaluate almost everything that had once been certain in my own mind. [2] Missing is a rather confusing film to follow at first. Admittedly, I had to view it a few times to understand what was happening. Perhaps the initial feeling after seeing this film is confusion. However, after having watched it a second, fourth, eighth time, what I really felt was anger. Each time I watched the film, the anger and disgust would grow, so much so that it pained me to watch it again. However, in identifying the cause of my anger, I began to realize many things. [3] The United States government denied having knowledge of Charles Horman’s disappearance. It denied any accusations, especially those of U.S. complicity in the coup. U.S. government officials seemed accommodating and willing to help. But Charles was still nowhere to be found. Perhaps he was hiding from the government because of his political views. Perhaps he was scared that his activities would cause him harm of some sort. Impossible, his family said. Charlie had nothing to hide and no one to hide from. He was captured and no doubt in a great deal of trouble. The onus was then on the United States to find one of their missing, to come through and protect its citizens from mistreatment by foreign nations.

Art Essay

Why should we make art? What is the purpose? How does it affect our culture , generation and or world? Art is an expression of oneself that is shared between people due to many did efferent personal reasons that contribute to the happiness and satisfaction felt from c aerating, viewing and pondering art. Some of these personal reasons that people have to justify the creation of art is the pleasure it provides, the creativity it gives you, the feeling of freedom, and the lifelong challenge or self growth.Art effects are culture because it helps defines era's through t he way what kind of art was created and how the art was created. Art provides great pleasure for those who create art because of its relaxing an true. It gives you time to yourself and time away from stressful jobs, classes and relations pips that all require a substantial amount of energy from you. It simply gives you time to be alone a ND in solitude from the world.It allows you to think deeper than just the superficia l expression of he art and allows you to solve problems in other areas of your life through the simple relaxing nature of creating and viewing art. Art can give you an excess of creativity to use in other aspects of life. As you c intention to view and ponder art, you keep pushing yourself to see the art in different ways.