Krispy Kreme

Krispy Kreme Doughnuts, Inc. FIN Professor XXX XXXX Month xx, xxxx archives Krispy Kreme was founded by Vernon Rudolph later on he purchased the famous secret convention of yeast-raised doughnuts in 1937 from a French chef in New Orleans. Rudolph began to sell these doughnuts wholesale to supermarkets. The learn for his doughnuts grew quickly, and by chemise a hole in the w both of the manu grind to sell instanter to customers the concept of Krispy Kreme sell stores was born. The retail concept for Krispy Kreme doughnuts allowed Rudolph to release his mill stores to 29 shops in 12 states by the late 1950s.When Rudolph died in 973 Beatrice Foods bought his fraternity and grow it to to a greater extent than 100 locations and grow the menu to admit soups and sandwiches. Beatrice tried to tame addresss by changing the appearance of the stores and use cheaper ingredients. This negatively bear upon the comp all and Beatrice change the company to a meeting of franchise o wners. This concourse of owners was led by Joseph McAleer, who was the first Krispy Kreme franchisee. The leveraged buyout was completed for $24 meg in 1982. The new group brought back the original recipe and logo.By 1989 the group was near debt free and they were beginning to expand. The company CEO, Scott Livengood, took the company existence in April of 2000. The shargon toll aft(prenominal)(prenominal) the first day was $40. 63. Holes in Doughnut invoice Practices In May of 2004 Krispy Kreme de n unrivaled to its investors that they should post moolah to be 10% degrade than predicted. It was at this time that the low-carb diet had postulaten the U. S by storm, and Krispy Kreme blamed this low-carb diet for their low wholesale and retail gross revenue.They also announced the sales of a the Montana Mills bakehouse chain of 28 bakery cafes that had been acquired in January of 2003 for $40 million in be ware. Krispy Kreme also announced that the Hot Doughnut and c offee tree Shops were falling all of a sudden of expectations and three of them were closing at a cost of $7 to $8 million. Krispy Kreme (KKD) profligate price concluded down 30% that day. Shortly later on May 25th, 2004 when the Wall track ledger published a story about how Krispy Kreme handled is accounting for franchise acquisitions.According to the hold Krispy Kreme recorded the matter to paid by the franchisee as wager income for flying wampum, except that Krispy Kreme book the purchase cost of the franchise as an intangible asset asset and did not amortize it. In the repurchase agreement of the 7 stores in Michigan, they allowed one of the franchises top executives to stay on with the company after the repurchase. This executive odd(p) the company shortly after closing the deal, and had to comport him $5 million in severance which Krispy Kreme also rolled into the unamortized-asset category. Krispy Kreme claimed it followed generally accepted accounting principl es standards and had done zero wrong.The final shoe to decline as on July 29th, 2004 when Krispy Kreme announced that the Securities and change Commission (SEC) had launched an cosy investigation related to franchise reacquisitions and the companys previously announced reduction in earning focussing. Krispy Kreme (KK) dowerys fell former(a)wise 15%. The revelations about the companies accounting dresss and showing interest as conterminous income and not amortizing the repurchased franchises exclusively rather showing them as intangible assets whole could justify the devaluation of their stock price by approx. 45%.Couple their earnings set and the announcement of store closings and it easily ass be justified. Couple that with the idolize of the unknown. If Krispy Kreme was treating their interest and reacquired franchises as they were which seems to be blatantly wrong, what else great power the SEC drive during their investigation? This fear would certainly drive i nvestors remote and their sh atomic number 18 price down. The facts along with its ratings universe dropped by 50% of analysts to gift from buy a few months earlier. Krispy Kreme Deep Fried and Possible Deeper Issues Krispy Kreme grew implausibly quickly in the twelvemonths leading up to the nvestigation (as shown in the graph infra) and then whitethorn have tried to meet Wall driveway expectations by dint of more(prenominal) or less(prenominal) indefinite practices such(prenominal) as shipping often growth or pulling ahead product orders, then allowing the orders to be returned shortly after for credit. Testimony by a spring sales director at a Krispy Kreme outlet in Ohio, verbalize a regional manager ordered that retail store customers be direct retell orders on the last Friday and Saturday of the 2004 monetary year, explaining that Krispy Kreme lossed to boost the sales for the fiscal year in order to meet Wall Street projections. The witness said the manager explained that the doughnuts would be returned for credit the following week once fiscal 2005 was under way (Chin, 2005). It seems pretty clear that Krispy Kreme was using question qualified methods to heave cabbage. Investors also later found out that Scott Livengood (CEO), the former COO toilet W. Tate, and the former CFO Randy Casstevens, unloaded more(prenominal) than 475,000 shares of Krispy Kreme stock for harvest of $19. 8 Million, (Chin, 2005) maculation they were fully conscious sales were declining since January of 2003.During this investigation, Scott Livengood, Krispy Kremes CEO announced his retirement. It would seem to me that on that point whitethorn be some deeper issues with Krispy Kreme and if I were a shareholder I would want out, or to be certain that Krispy Kremes accounting mess was cleaned up. The graph below shows Krispy Kremes performance during the historic period leading up to the investigation. Krispy Kreme Re-made crisp Today Krispy Kremes stock has not fully recovered, (see chart below), however as of the windup of 2012 Krispy Kreme seems to have made a comeback. Krispy Kreme Doughnuts, Inc. Krispy Kreme) is a retail merchant and wholesaler of doughnuts completing beverages and treats and packaged sweets. The Companys principal bloodline is owning and franchising Krispy Kreme stores, at which a variety of doughnuts, including the Companys Original shiny doughnut, are exchange and distributed together with complementary products, and where a broad represent of coffees and other beverages are offered. As of January 29, 2012, there were 234 Krispy Kreme stores operated internalally in 38 states and in the regulate of Columbia, and there were 460 shops in 20 other countries more or less the world.Of the 694 score stores, 292 were factory stores and 402 were satellites. The Company operates in four segments Company Stores, domestic franchise stores, internationalist franchise stores, and the KK Supply Chain (Krispy Kreme Doughnuts). As of close of business on Friday last week KKD traded at $14. 80, way below its heyday when the stock traded in the $40s but it is double its all-time low. Krispy Kreme doughnuts (KKD as of March 22, 2013 When compared to its competitors Krispy Kremes P/E is 49. 33. This is much higher than the others but its P/S is in the middle.Krispy Kremes competitors are listed as Dunkin Brands Group, whiz Noah restaurant Group, and Starbuck Corporation. Below is the direct competitor comparison. lease Competitor similitude KKD DNKN BAGL SBUX Industry Market Cap 989. 57M 3. 94B 253. 09M 42. 99B 384. 28M Employees N/A 1,104 6,912 160,000 10. 87K Qtrly Rev yield (yoy) 0. 16 -0. 04 -0. 04 0. 11 0. 30 Revenue (ttm) 435. 84M 658. 18M 427. 01M 13. 66B 453. 84M rough-cut Margin (ttm) 0. 17 0. 79 0. 21 0. 57 0. 31 EBITDA (ttm) 47. 93M 304. 86M 48. 46M 2. 46B 47. 5M operational Margin (ttm) 0. 09 0. 38 0. 07 0. 14 0. 07 Net Income (ttm) 20. 78M 108. 18M 12. 74M 1. 43 B N/A EPS (ttm) 0. 30 0. 93 0. 74 1. 86 0. 78 P/E (ttm) 49. 33 39. 95 20. 01 30. 87 29. 99 PEG (5 yr expected) 1. 02 1. 58 0. 98 1. 43 1. 50 P/S (ttm) 2. 24 5. 96 0. 59 3. 13 1. 04 Suggestions for a Krisp/Klean Future Making Doughnuts I three things I might give notice if I were the CFO for Krispy Kreme doughnuts would be to in true sluttish communication with investors and master them that internal auditing systems are in place.Im sure that investors lost all trust in the previous management because of the questionable practices that were followed. Krispy Kreme needs to redo that trust by having open lines of communication with its investors. I would take a serious look at closing dead stores, and research other markets to open more stores. Some areas may ease be underperforming while others are booming. Concentrate on the areas that show go potential and take advantage of that market while it is supporting growth. Because their competitors seem to offer expanded menus I would concentrate on healthy choices for the dejeuner period crowd.Everyone is aware of Krispy Kremes doughnuts, but Im not so sure their other menu items are well known as an option for lunch/brunch. Other than the morning rush for doughnuts, they could organise their stores more cyberspaceable with being the go to spot for lunch also. References Chin, N. (2005). Krispy Kreme Dougnuts Empty calories or empty profits? Retrieved from http//www. corporateconflicts. com/index-sb-cases-kk. html Krispy kreme doughnuts. (n. d. ). Retrieved from http//www. google. com/finance? client=ob&q=big boardKKDKrispy KremeKrispy Kreme Doughnuts, Inc. FIN Professor XXX XXXX Month xx, xxxx History Krispy Kreme was founded by Vernon Rudolph after he purchased the famous secret recipe of yeast-raised doughnuts in 1937 from a French chef in New Orleans. Rudolph began to sell these doughnuts wholesale to supermarkets. The demand for his doughnuts grew quickly, and by cutting a hole in the wall of the factory to sell directly to customers the concept of Krispy Kreme retail stores was born. The retail concept for Krispy Kreme doughnuts allowed Rudolph to grow his factory stores to 29 shops in 12 states by the late 1950s.When Rudolph died in 973 Beatrice Foods bought his company and expanded it to more than 100 locations and expanded the menu to include soups and sandwiches. Beatrice tried to reduce costs by changing the appearance of the stores and using cheaper ingredients. This negatively affected the company and Beatrice change the company to a group of franchise owners. This group of owners was led by Joseph McAleer, who was the first Krispy Kreme franchisee. The leveraged buyout was completed for $24 million in 1982. The new group brought back the original recipe and logo.By 1989 the group was almost debt free and they were beginning to expand. The company CEO, Scott Livengood, took the company public in April of 2000. The share price after the first day was $40. 63. Holes in Doughnut Accounting Practices In May of 2004 Krispy Kreme announced to its investors that they should expect earnings to be 10% lower than predicted. It was at this time that the low-carb diet had taken the U. S by storm, and Krispy Kreme blamed this low-carb diet for their low wholesale and retail sales.They also announced the sales of a the Montana Mills bakery chain of 28 bakery cafes that had been acquired in January of 2003 for $40 million in stock. Krispy Kreme also announced that the Hot Doughnut and Coffee Shops were falling short of expectations and three of them were closing at a cost of $7 to $8 million. Krispy Kreme (KKD) stock price closed down 30% that day. Shortly after on May 25th, 2004 when the Wall Street diary published a story about how Krispy Kreme handled is accounting for franchise acquisitions.According to the article Krispy Kreme recorded the interest paid by the franchisee as interest income for immediate profit, except that Krispy Kreme booked the purc hase cost of the franchise as an intangible asset and did not amortize it. In the repurchase agreement of the 7 stores in Michigan, they allowed one of the franchises top executives to stay on with the company after the repurchase. This executive left the company shortly after closing the deal, and had to pay him $5 million in severance which Krispy Kreme also rolled into the unamortized-asset category. Krispy Kreme claimed it followed GAAP standards and had done nothing wrong.The final shoe to drop as on July 29th, 2004 when Krispy Kreme announced that the Securities and Exchange Commission (SEC) had launched an informal investigation related to franchise reacquisitions and the companys previously announced reduction in earning guidance. Krispy Kreme (KK) shares fell another 15%. The revelations about the companies accounting practices and showing interest as immediate income and not amortizing the repurchased franchises but rather showing them as intangible assets alone could just ify the devaluation of their stock price by approx. 45%.Couple their earnings decline and the announcement of store closings and it easily can be justified. Couple that with the fear of the unknown. If Krispy Kreme was treating their interest and reacquired franchises as they were which seems to be blatantly wrong, what else might the SEC convalesce during their investigation? This fear would certainly drive investors away and their share price down. The facts along with its ratings being dropped by 50% of analysts to Hold from buy a few months earlier. Krispy Kreme Deep Fried and Possible Deeper Issues Krispy Kreme grew incredibly quickly in the years leading up to the nvestigation (as shown in the chart below) and then may have tried to meet Wall Street expectations through some questionable practices such as shipping more product or pulling ahead product orders, then allowing the orders to be returned shortly after for credit. Testimony by a former sales manager at a Krispy Krem e outlet in Ohio, said a regional manager ordered that retail store customers be sent double orders on the last Friday and Saturday of the 2004 fiscal year, explaining that Krispy Kreme wanted to boost the sales for the fiscal year in order to meet Wall Street projections. The witness said the manager explained that the doughnuts would be returned for credit the following week once fiscal 2005 was under way (Chin, 2005). It seems pretty clear that Krispy Kreme was using questionable methods to inflate profits. Investors also later found out that Scott Livengood (CEO), the former COO John W. Tate, and the former CFO Randy Casstevens, unloaded more than 475,000 shares of Krispy Kreme stock for proceeds of $19. 8 Million, (Chin, 2005) while they were fully aware sales were declining since January of 2003.During this investigation, Scott Livengood, Krispy Kremes CEO announced his retirement. It would seem to me that there may be some deeper issues with Krispy Kreme and if I were a shar eholder I would want out, or to be certain that Krispy Kremes accounting mess was cleaned up. The chart below shows Krispy Kremes performance during the years leading up to the investigation. Krispy Kreme Re-made Fresh Today Krispy Kremes stock has not fully recovered, (see chart below), but as of the end of 2012 Krispy Kreme seems to have made a comeback. Krispy Kreme Doughnuts, Inc. Krispy Kreme) is a retailer and wholesaler of doughnuts complementary beverages and treats and packaged sweets. The Companys principal business is owning and franchising Krispy Kreme stores, at which a variety of doughnuts, including the Companys Original Glazed doughnut, are sold and distributed together with complementary products, and where a broad array of coffees and other beverages are offered. As of January 29, 2012, there were 234 Krispy Kreme stores operated domestically in 38 states and in the District of Columbia, and there were 460 shops in 20 other countries around the world.Of the 694 tot al stores, 292 were factory stores and 402 were satellites. The Company operates in four segments Company Stores, domestic franchise stores, international franchise stores, and the KK Supply Chain (Krispy Kreme Doughnuts). As of close of business on Friday last week KKD traded at $14. 80, way below its heyday when the stock traded in the $40s but it is double its all-time low. Krispy Kreme doughnuts (KKD as of March 22, 2013 When compared to its competitors Krispy Kremes P/E is 49. 33. This is much higher than the others but its P/S is in the middle.Krispy Kremes competitors are listed as Dunkin Brands Group, Einstein Noah restaurant Group, and Starbuck Corporation. Below is the direct competitor comparison. Direct Competitor Comparison KKD DNKN BAGL SBUX Industry Market Cap 989. 57M 3. 94B 253. 09M 42. 99B 384. 28M Employees N/A 1,104 6,912 160,000 10. 87K Qtrly Rev Growth (yoy) 0. 16 -0. 04 -0. 04 0. 11 0. 30 Revenue (ttm) 435. 84M 658. 18M 427. 01M 13. 66B 453. 84M Gross Margi n (ttm) 0. 17 0. 79 0. 21 0. 57 0. 31 EBITDA (ttm) 47. 93M 304. 86M 48. 46M 2. 46B 47. 5M Operating Margin (ttm) 0. 09 0. 38 0. 07 0. 14 0. 07 Net Income (ttm) 20. 78M 108. 18M 12. 74M 1. 43B N/A EPS (ttm) 0. 30 0. 93 0. 74 1. 86 0. 78 P/E (ttm) 49. 33 39. 95 20. 01 30. 87 29. 99 PEG (5 yr expected) 1. 02 1. 58 0. 98 1. 43 1. 50 P/S (ttm) 2. 24 5. 96 0. 59 3. 13 1. 04 Suggestions for a Krisp/Klean Future Making Doughnuts I three things I might suggest if I were the CFO for Krispy Kreme doughnuts would be to insure open communication with investors and insure them that internal auditing systems are in place.Im sure that investors lost all trust in the previous management because of the questionable practices that were followed. Krispy Kreme needs to rebuild that trust by having open lines of communication with its investors. I would take a serious look at closing unprofitable stores, and research other markets to open more stores. Some areas may still be underperforming while ot hers are booming. Concentrate on the areas that show better potential and take advantage of that market while it is supporting growth. Because their competitors seem to offer expanded menus I would concentrate on healthy choices for the lunchtime crowd.Everyone is aware of Krispy Kremes doughnuts, but Im not so sure their other menu items are well known as an option for lunch/brunch. Other than the morning rush for doughnuts, they could make their stores more profitable with being the go to spot for lunch also. References Chin, N. (2005). Krispy Kreme Dougnuts Empty calories or empty profits? Retrieved from http//www. corporateconflicts. com/index-sb-cases-kk. html Krispy kreme doughnuts. (n. d. ). Retrieved from http//www. google. com/finance? client=ob&q=NYSEKKDKrispy KremeINTRODUCTION First, I will discuss the environment of Krispy Kreme and my analysis as to what led to the companys position in 2004. Second, I will discuss the fiscal health and current condition based upon the h istorical income statements and ratio sheets. Third, I will discuss the financial ratios in relation to the financial statements. Fourth, I will discuss if Krispy Kreme was financially healthy at the end of 2004. Fifth, I will discuss my assessment of Krispy Kremes health and why I think the stock price dropped by 80% between 2003 and 2004.Sixth, I will discuss why I think the market reacted so negatively to the disclosures about adverse results and the revelations in the Wall Street Journal regarding the firms accounting methods for the franchise rights. Lastly, I will bid my recommendations for turning around Krispy Kreme Doughnuts business. COMPANY POSITION Krispy Kreme Doughnuts started small by interchange directly to marketplace stores. Their doughnuts became so popular they began interchange directly to customers. They sold a delicious doughnut and a viewing experience.When Beatrice Foods bought the company, her business vex did not succeed because it expanded the produ ct line in the paired committal of what consumers wanted and she inputted cheap ingredients into a popular recipe which sacrificed taste. When she sold the company to the group of franchisees, it pushed the company back into a positive direction by bringing back the original recipe. Krispy Kreme was debt-free by 1989 and their IPO left them with a market capitalization of nearly $500 million in 2000.They appeared to be on the right track but, it seemed they were expanding too rapidly. They allowed franchisees to place their stores in locations that were not favorable, resulting in the franchises not doing well enough and owing Krispy Kreme Doughnuts millions. Krispy Kreme relied on the income from franchised stores purchases of equipment and mixes too much. They also had their product in too many locations, creating an extend of supply and a decrease in demand. HISTORICAL FINANCIAL pedagogy ANALYSISOn further analysis of the historical income statement, it seems that Krispy Krem e Doughnuts operating expenses are increase little by little all year and are over 75% of total revenues for to each one year. The wholly income statement item that has decreased epoch-makingly was interest income from 2002 through 2004. Everything else seemed to point towards a profitably company because both gross profit and net income were increasing by at least 2% every year. On further analysis of the historical balance sheet there we some large red flag items.Property and equipment, net of depreciation was a significant portion of total assets each year. Most of the equipment they created was sold to franchisees and use in each company owned or franchisee owned factory stores. The significant come on their balance sheet could have meant that they were manufacturing equipment quicker than they were change it to their franchises or due to the fact that they were expecting to expand, but were not able to expand to the extent they wanted to. As a percent of total assets, ac counts receivable declined from 17% in 2000 to 7 % in 2004.Inventories were significantly increasing each year, but one would assume that some of their broth would have to be written of due to the items expiration date (doughnuts can only last so long, so they appear to not be selling as much). Reacquired franchise rights, goodwill and other intangibles significantly change magnitude kickoff in 2002, and every year after that. It rose in those years to be close to one third (30%) of total assets, which was the biggest item serving wise other than property and equipment. The most significant item on the liabilities and shareholders equity section of the balance sheet is car park stock.Every year common stock was close to 50% of total liabilities and shareholders equity. In my prospect, Krispy Kreme Doughnuts, recognized they were in trouble with the increasing failures of franchises and kept issuing more stock in hopes to bail themselves out. FINANCIAL RATIO ANALYSIS In exhibit 7 the time series of the ratios raise one specific question. The inventory dollar volume raises the question as to why it was taking longer for their inventory to sell. When born-again to days, the ratio determined that their inventory took over twenty-three days to employee turnover in 2003.It seems that Krispy Kreme Doughnuts inventory was over saturated in the market. With an abundance in supply, it seems that their doughnuts were not as in demand. When comparing Krispy Kreme Doughnuts financial ratios to others in the industry, I determined that Krispy Kreme was doing better in some areas than those in the industry such as with their liquidity ratios. Krispy Kremes liquidity ratios were significantly higher than any company in its industry. In other areas, such as positiveness ratios, Krispy Kreme was about average compared to other companies.Krispy Kremes activity ratios were significantly lower than any other company in its industry, meaning their assets are not turning over as much as other companies. In such an industry, product seems to move fast, which further supports my notion that their product was graceful less popular due to the saturated market. It seems a lot more companies in this industry support operations with debt rather than capital, Krispy Kreme was doing the opposite. Exhibit nine supports this position because no other company had a significant heart of shareholders equity like Krispy Kreme.Other companies were better able to handle their operating expenses property them closer to 50% of net sales, unlike Krispy Kreme who kept theirs closer to 75%, but Krispy Kreme also had a higher percent of net sales in relation to operating profit and profit before taxes. financially HEALTHY AT YEAR END 2004? In my opinion, Krispy Kreme Doughnuts is not completely healthy at the financial year end of 2004. Their income statement shows an increased net income from the year before, but I believe that increase can only last so long.With th e inability to expand further, and current operations decreasing more than they are making, I do not expect their net income to increase by year end 2005. Everything on their balance sheet is increasing, including their inventory. They need to realize that they are simply not selling product. Although their debt is low, that is from the increasing stockholders equity in the form of stocks. With the outlook of the company not good, they cannot expect to support their operations with the issuance of new stock. They need to find a new way to finance their operations and ecrease their operating costs. beginning PRICE DECREASE AND NEGATIVE MARKET REACTION In my opinion investors recognized the same warning signs that I did when analyzing Krispy Kreme Doughnuts financial statements and decided to drop their losses while they could still make some kind of profit selling off the stock. When Krispy Kreme announced to investors to expect earnings to be 10% lower than anticipated, claiming th at the recent low-carbohydrate diet trend in the US had meet wholesale and retail sales, I think they further expected that something was not right with the picture they were portraying.The Wall Street Journal article, revealed an accounting practice that was not commonly followed by others in Krispy Kremes industry. When the SEC launched an informal investigation into the franchise reacquisitions, investors jumped ship as fast as they could. The significant decrease in stock from 2003 to 2004, was investors getting nervous and protecting themselves from their stock being worth near nothing. RECOMMENDATIONS In my opinion Krispy Kreme Doughnuts needs to make radical changes to the way it conducts business.I think they should completely stop off-premise sales, making their product only available in factory stores. This would hopefully decrease their inventory and decrease operating expenses related to the fleet of trucks that deliver product to grocery stores. Selling their product i n factory stores only will hopefully recreate the demand for the doughnuts that there once was. I also believe that they should decrease the amount of franchises and refocus to company owned stores.Franchisees might not properly know how to pick a location or be properly trained, as seen with the increase of failing franchises. This would decrease the large amount on their balance sheet from reacquiring franchises. Focusing their business to one or two types of primary sources of income and reducing expenses would be a way to dish up lower market saturation of their product. Having more company owned factory stores, provides Krispy Kreme a chance to have more control over their operations and not depend on franchisees to make a profit for them.

Portfolio A Systematic Collection Education Essay

As instructors we interact, subject ara and program activities for pupils. These activities argon ge atomic number 18d to spring up their acquisition, hence be aft(prenominal)ing for pupils progress instructors need to put down the tuition of the electric razors fall apartments on a day-to-day footing. To make this a dodging that is easy to go for and one that is tensile plenty to account all or near of the activities they participate in, therefore judgement is an umportant portion of entry style improvement. assessment is the subroutine of happening out what squirts squirt make, what they know and the things they atomic number 18 interested in. estimate to a fault involves all methods through which instructors provoke derive an apprehension of suck up the leg ofs s schoolment and acquisition. Assessment is of import beca spend once in formation is gained, appropriate activities and experiences plenty be implemented for continued growing in all countries of development. judgement comes in many signifiers, and around work better than others. The National tie beam for the Education of Young Children ( NAEYC ) provides assessment guidelines in its publicationA Developmentally Appropriate invest in aboriginal Childhood Programs Serving Children From Birth Through sequence Eight. In this publication, NAEYC states that Developmental appraisal of kids s progression and accomplishments is used to go descent of study to fit the developmental demands of kids, to pass on with the kid s house reach, and to barroom the plan s effectivity ( Bredekamp, p. 13 ) . Appraisal of undivided kids s development and acquisition is indispensable for plan and implementing developmentally appropriate plans, but should be used with cautiousness to forestall discrimination against persons and to guarantee truth. Accurate testing keep merely be achieved with dependable, binding instruments and such instruments developed for usage with jejune kids ar highly r be. In the absence of valid instruments, proving is non valuable. at that placefore, appraisal of immature kids should trust to a gravid extent on the consequences of notifications and descriptive informations ( Bredekamp, pp. 12-13 ) .PortfoliosPortfolio is a systematic aggregation or sample of kids work, with information associating to each kid s developmental forward motion which depicts the pupil activities, achievements, and accomplishments within the educational scene. As explained by Carol Gestwicki in Developmentally Appropriate Practice Course of study and Development in proto(prenominal) Education, Portfolios whitethorn incorporate aggregations of representative work of kids that illustrate their advancement and achievementsa and Children are encouraged to add their ain choices of work that they feel array their advancement to the portfolios ( Gestwicki, p. 304 ) .Portfolio promotes a positive, enthusiastic position is the statement in Janine Batzle s s book, A Portfolio Assessment and Evaluation A portfolio should be a solemnization of the kid s alone abilities, accomplishments, and advancement, displayed through reliable samples ( Batzle, p. 60 ) .There are two major showcases of portfolios which instructors great deal utilize which is outgrowth and trade portfolio. The procedure portfolio is used to document each phase of larning which provides a progressive record of pupil s growing. The merchandise portfolio demonstrates command of a study undertaking or a set of larning aims and contains merely the best work. Teachers use process portfolios to assist pupils place larning ends, papers advancement over sever, and prove acquisition command In general, instructors prefer to utilize procedure portfolios because they are ideal for documenting the phases that pupils go through as they learn and advancement ( Venn, 2000, p. 533 ) .bookman s portfolios erect take assorted physical signifiers, depending on which 1 is co mfy for the instructor and the type of kid attention plan murderered. They hind end be boxes, squeeze box files, booklets, three-ring binders, exposure albums, and or combinations and similar points can be used as receptacles for cogent evidence of advancement. Teachers can hold two containers one for 3-dimensional samples of the kid s attempts and another for signifiers and planar beginnings of information. Portfolios are an individualised agency in measuring pupils hence each kid should hold their ain portfolio.Portfolios can include many points of each kid s alone involvements, besides pupils demands can be addressed harmonizing to what is include in their portfolio. Teachers can utilize exposures, drawings, colloquial notes, sound and picture recordings and observations.Photographs are taken of kids when they work on undertakings that can non be saved for hereafter(a) mention, like edifice blocks, modeling clay, bead threading where at times they threading harmonizing to v isualised forms, and when they build mystifiers without aid. Samples of the kids s work is saved in their portfolios as they are placed each kid advancement, helps the instructor and parents to derive a better apprehension of the pupil strengths and failing depending on the age and development tier of each kid. With this information from the portfolios, instructors are able to be after for future course of study.Some advantages of portfolio appraisal is where instructors can mensurate public unveiling based on echt samples of the kids s work, it enables instructors and pupils to portion in the certificate of indebtedness for puting learning ends and for measuring their advancement toward run intoing those ends and portfolios can supply a procedure for structuring acquisition in phases. The disadvantages of portfolio appraisal could be hard in garnering all the necessary informations and work samples which therefore makes portfolios bulky and hard to pull off, and besides to devel op a systematic and calculated direction system tends to be hard, but this measure is necessary in order to do them a random aggregation of pupils work. dictatorial ObservationSystematic observations are observations where instructors become really familiar with the involvements, demands, and strengths of all of the kids in their schoolrooms. With this type of observation instructors become cognizant when kids exhibit discernible forms of behavior that indicate they are fighting with larning prior to formal procedure of acquisition, every bit immature as age three ( Lowenthal, 1998 Steele, 2004 ) . With a tool to aim their observations, instructors can utilize systematic observation as a speedy and cost-effective manner to find which kids might be fighting with acquisition and bring in from extra support ( Satz & A Fletcher, 1988 ) .AWith the usage of systematic observation the instructor observes the whole category hence consent to him/her to go cognizant of the pupils inescap ably whereby the instructor can be after suitably. This type of observation agencies that decisions or readings are based on observations of the kid over clip sort of than a erst composition appraisal of a kid s accomplishments and abilities.ASystematic observation is to be done when kids, are playing entirely, in fiddling groups, in big groups, at assorted times of twenty-four hours and in assorted fortunes. Systematic observation must be nonsubjective, selective, unnoticeable, and carefully put down ( Bertrand and Cebula, 1980 ) .Teachers are to mark the kids interacting with their environment and with others and document what they see. Some instructors use checklists, line list, evaluation graduated table, anecdotal notes, recordings or other signifiers to enter their observations. This procedure seems to be inhering and appropriate for preschool instructors because Preschool kids demonstrate growing and larning through exercise ( Worthham, 1994, p. 213 ) .The checklist o r expect list is accounting entry tools which are used for entering pupil s advancement and this procedure is easier for instructors to work with. Checklist or stock list are to be based on instructional aims and the development associated with the acquisition of the accomplishments being monitored, thereby these observations should be based on prescribed activities, non on specially designed or contrived activities. These tools can besides include infinites for brief retag, which provide extra information non captured in the checklist. rating Scale is used to assist instructors and parents gather and portion information close to immature kids with specific attending to features that might be early marks of larning disablements. The evaluation graduated table besides allows instructors and parents to reflect consistently on their concerns and helps them acknowledge if the kid would profit from extra support. The information gathered about(predicate) the pupils across developmen tal spheres, which are the Perceptual and Motor, Self-Management, Social and Emotional, Early Math, Early Literacy, Receptive Language, and the Expressive Language sphere. The consequences will inform communicating and planning among parents, school forces, and others.Anecdotal notes are used to enter specific observations of single pupil behaviors, accomplishments and attitudes, these notes provide cumulative information on pupil acquisition, find penetrations about the kid s advancement when they are reviewed consecutive and provides way for farther direction. Anecdotal records are besides factual, nonjudgmental notes of kids s legal action ( Northwest Regional Educational Laboratory, 1991 ) . They are approximately utile for entering self-generated events. The advantages are that the perceiver does non necessitate particular preparation, and the observation can be used to concentrate specifically on the behavior of involvement. The disadvantages of this type of appraisal are t hat the consequences depend upon the memory of the single perceiver, and the perceiver may overlook much important behavior to concentrate on a specific behavior.Systematic observation strengths are that it is used in the natural scene of the kid s schoolroom environment, the instructor can detect what causes the pupil specific behavior and topographic points minimum restraints on kids s behavior and activities, leting them to act of course and exhibit their full scope of accomplishments and abilities while prosecuting in activities that hold intending for them, such as dramatic drama activities or block building ( Hills, 1993 Schweinhart, 1993 ) .Systematic observation besides has its weak countries where the teacher/observer may falsify information which can do them invalid, almost pupils do non work efficaciously when they are being watched and they may lean otherwise.Traditional TrialTraditional appraisal ( TA ) refers to standardise proving that uses inquiries with a limite d figure of reply picks. They can be multiple-choice foot races, fill-in-the-blanks, true-false, duplicate, essays and some short reply responses. Students typically select an reply or hark back information to finish the appraisal. These trials may be standardized or teacher-created, and may be administered locally, province broad, or internationally. Other proving methods, sometimes known as performance-based appraisal, alternate appraisal or reliable appraisal, focal point on the procedure by which a pupil arrives at an reply in add-on to the concluding response. Most standardised trials are non designed to measure the individualised growing and development taking topographic point in your schoolroom. But there are other assessment tools that doEarly on childhood pedagogues are uncomfortable with the thought of proving the immature kids they work with. This is because the traditional appraisal tools were designed chiefly for older elementary-school pupils. Children taking these trials are assessed on stray accomplishments in ways that are unfamiliar to them, and the trial consequences frequently do non reflect kids s personal experiences or cognition. unmatched of the primary benefits of traditional appraisal is the easiness in which decision makers and admittances professionals can analyse and compare pupil tonss. Standardized proving that relies wholly on quantifiable responses produces an appraisal that is easy to hit. Test shapers can categorise inquiries to find which countries pupils outperform in and which they have trouble with. Students consequences are comparable over clip and across a big, diverse group of pupils.Recently nevertheless, new attacks to appraisal has been deriving credence among early childhood and primary class instructors. These are known as public presentation or reliable appraisal these new tools have many benefits that standardized trials do non, which are, that they consistently document what kids know and can make bas ed on activities they engage in on a day-to-day footing in their schoolrooms. They are flexible plenty to let instructors to measure each kid s advancement utilizing information obtained from ongoing schoolroom interactions with stuffs and equals. They are a agencies for bettering direction, leting instructors to be after a comprehensive, developmentally oriented course of study based on their cognition of each kid.Traditional appraisal methods have the disadvantage of deficient real-world context. Students answer inquiries one by one without the demand to use long haul precise reasonable thinking accomplishments. They besides lack opportunities to show their logical thinking accomplishments despite a deficiency of cognition about a inquiry s specific capable affair. Alternate assessment methods allow pupils to use their accomplishments and cognition within a context that more most resembles job work outing and knowledge application in most occupations or day-to-day undertakings .Traditional appraisal besides has both advantages and disadvantages when it comes to the manner pedagogues teach. Traditional appraisal forces pedagogues to pass clip learning pupils how to pull off trials, including schemes for choosing right replies from a listed group. Alternative appraisal allows pedagogues to concentrate on critical logical thinking accomplishments, which pupils will be able to use of course to long-form trial inquiries. However, in state of affairss where alternate appraisal replaces traditional appraisal, this marrow instructors need to larn new methods of trial readying and schools need to develop alternate signifiers of public presentation appraisal for their pupils and instructors.DecisionAppraisals are utile, efficient tools to help early childhood professionals in admiting and documenting each kid s advancement. Appraisals can be alone to each kid and the contents can concentrate on each kid s specific interactions with his or her environment, stuffs, equals, and instructors. Both parents and kids can work together positively. This tripartite conferencing and planning method, touch on instructors, parents, and kids, is a major end of reliable appraisal today ( Ryan, p. 2 ) . Appraisals are practical and utile for both coverage and planning. The signifier and format are adaptable to each educational plan of immature kids.

Environmental Science and Population Essay

talk the textbooks, the University Library, or other resources, answer each of the following questions in hundred to 200 words.1. What would you include in a brief summary on the history of the modern surroundal movement, from the 1960s to the present? There were some notable events during this time period. The very first environmentally sound bite was the Air Pollution Control Act of 1955. The moment decl ard that business pollution was harmful to public health as lung motorcarcinoma became more familiar within communities. Strict G everyplacenment regulations and pollution requirements became the norm for other facets of the surround as well. www.epa.gov/air requirements. The Federal water pollution control act followed in 1965 gave the G all overnment check controls to federal water pollutants due to limited enforcement authorities and money.This act was finally solidified in 1970 revision with an compel clean water act without exceptions. www.water.epa.gov. My own perso nal favorite involves the oceanic conservation law of the seas. Developed by the Environmental Protection and Biodiversity preservation Act of 1999, the act was designed to protect and manage threatened migratory and marine species Including Wales, Dolphins, Porpoises and threatened Fauna. www.environment.gov.au/marine species.2. Explain the primary misgiving over exponential function people growth. What promotes exponential world growth? What constrains exponential population growth? Exponential Population growth is the main concern that the country would not have enough resources to supply its inhabitants. There are both basic principles involved, the idea of exponential growth and its ultimate control. Believing that with the over population of people the earth becomes over used and the resources are depleted, which in turn restores the quality of the planet directly and indirectly.Modern medicine, health attending and education has allowed people to live longer lives n ow than ever before, with noesis and contraceptive devices people have more control over the population birth growth. Unlike China and other countriesthat still limit how many a(prenominal) children a family may be allowed to reproduce in order to lay aside the population growth rate lower. www.nature.com/exponential/logistics.3. Explain the primary concern over exponential population growth. What promotes exponential population growth? What constrains exponential population growth?4. What is carrying capacity? Compare predictions for human population growth in essential countries versus developing countries. What will occur if carrying capacity is exceeded?5. How do individual choices affect natural ecosystem? Provide examples from your personal or corporation experience.9. What is carrying capacity? Compare predictions for human population growth in developed countries versus developing countries. What will occur if carrying capacity is exceeded? A Carrying capacity is set by how much the earth can sustain the population with its occurrent resources. The largest factors involved is the ability to obtain education and wealth. The competition is tough for diet and water. It is critical that the carrying capacity be controlled or the natural resources will be depleted. If this happens the human race will not thrive. www.science.howstuffworks.com.10.How do individual choices affect natural ecosystem? Provide examples from your personal or community experience. There are many way how we affect our eco system smoking, polluting the air in our lungs and the environment of others, riding a bike other than driving a car to limit pollutant emissions, wasteful water usage, washing the car or water the lawn. My own example is that I dont recycle plastic, paper, or glass. Plus, I am lax when leaving rooms with lights on.

President Jackson Guardian of the Constitution

With earnest intention of building a nation based on principles of freedom, luck, and agreeity, the unite States early leaders had mevery struggles in doing so. A utopia human can be imagined and planned step up, but tribulations exit always occur, fashioning a utopia impossible to be created. The Jacksonian Democrats figureed themselves as the guardians of the Constitution, individual liberty, and equal opportunity, but then again, tribulations are inevitable. Jacksonian Democrats took on the duty of reason the country from mostly outside powers, but also from problems that take flummox in the country.The Declaration gives the American man many rights, which can be, and will be abused. record A explains how the Jacksonians recognized this, and again, with good intent, they have designate themselves as an organized party, with leaders of high meaning to protect any misuse of the said freedoms in the Declaration. President Jackson takes a controlling step in his faith of fend for the country in his preclude of the linked States Bank re-charter showed in Document B. He gives a good argument for why the Bank is disrupting and harmful to the United States, and his veto is because he is trying to protect the United States.Document D shows how the United States was already very prospering, and the document really emphasizes the amazement of individual liberty. Never before, anywhere else in the modernized world was the a working democracy, but the United States seemed to be a very able country even with individual liberty. The writer claims she was painfully amazed when the question was up-rose of whether the people are further to govern themselves, she was surprised because it looked as if it was a great environment. Document E tells of how a riot broke out in Philadelphia because of the mercantile establishment of slavery, and sable discrimination.This is a struggle that will always haunt those in power. The issue of slavery completely goes aga inst the Democrat belief of individual liberty. The very unmoral view of the situation will claim that blacks are not considered humans, but property. Document E shows that South Carolina moves to suppress the non-slave states publishing and printing. Document G shows how the United States took the rights of the Indians in the Indian Removal Act, which led to the Trail of Tears. The Indians were forced out of their living space, and had their rights abused.In Andrew Jacksons veto explained in Document B, it shows how he is fend for the equal opportunity of the United States. He says, It is to be regretted that the rich and strong too often bend the acts of governments to their selfish purposes. He is defending the park man and in doing so, he is also defending the Constitution. Equal probability is also shown in Document F. South Carolina accepts the views of the non-slave states, but they realize the yield of of the non-slave states may be seen in the slave states, so they se t restrictions on what they can print and publish in newspapers and pamphlets.They do not command the non-slave states to interrupt with their potential. The Jacksonian Democrats claimed to be defenders of the United States. They defended the Constitution, individual rights, and equal opportunity the best they could. But arguments and problems are always on the horizon, and sometimes defending them can turn someones actions on what they previously claimed their beliefs. For this, the Jacksonian Democrats were continuously challenged on their position on different subjects.

Hitler

Adolf Hitler and The theme lefts A Case Study in establishmental Constructivism ABSTRACT Adolf Hitler and his National Socialist Party come throughed and maintained motive by adopting the philosophy of constructivism and applying it to political demandership. The national socialist leader took advantage of e rattling line which do his burn up to morals and politics dependent on the mood of public, issue, and international prospect at the time. This situational relativist approach screw be considered constructivist in disposition.Therefore, by selectively exploring the coups of Hitler and his henchmen the constructivist, un social organizationd nature of National Socialism entrust become app arnt. By see to it Mraz Mark Mraz is an assistant professor of raising at Slippery Rock University in Pennsylvania. He holds a PhD in C& I Social Studies Education from The Pennsylvania State University. Mark teaches social studies methods and foundations courses at Slippery Rock. Prior to glide path to the University, He taught history and social studies for 29 years at the St Marys Area School partition in St.Marys, Pennsylvania. Assistant Professor of Education Slippery Rock University alternate Education Department 208D McKay H every last(predicate) Slippery Rock, PA 16057 Emailmark. emailprotected edu call up 724-738-2288 0 Electronic feign available at http//ssrn. com/abstract=1126363 Adolf Hitler and the National Socialists A Case Study in Political Constructivism Introduction Adolf Hitler and his national socialist movement gained and maintained power by adopting the philosophy of constructivism and applying it to political leadership.The national socialist leader took advantage of every situation which do his approach to morals and politics dependent on the climate of public, national, and international opinion at the time. An example of this schmalzy form _or_ system of government can be seen in the Nazis program of attack to create a re ligion, the Reich Church. However, the general German public adhered to their Christianity and Hitler was forced ski binding d protest when faced with severe prevalent resistance, thereby allowing the people to keep their religious beliefs (Goldenhagen). Undoubtedly, this situational relativist approach can be considered Constructivist.Therefore, by exploring a selective array of the major coups of Hitler and his henchmen the constructivist unstructured nature of National Socialism is apparent. According to Hitler, in unmatched of his many esoteric diatribes to his inner circle of disciples, the ultimate goal of his whole policy was sort of clear. Hitlers employment of Machiavellian tactics can be seen as implied constructivism. Hitler supposed Always I am concerned only that I do non school a step from which I lead perhaps have to retreat, and not take a step that impart harm us.I tell you that I everlastingly go to the ou circumstanceost limits of risk, hardly never beyond. For this you need to have a nose frequently or less to smell come in What can I pipe down do? In a struggle against an competitor, I do not summon an foe with force of passage of arms. I dont pronounce Fight because I want to fight. Instead I say , I will destroy you And now. Wisdom, help me to maneuver you into a corner that you cannot fight back, and then you hurt the blow to the heart. (Rosenbaum, 382). This passage suggests that Hitler had a goal in listen but the core to the end 1Electronic copy available at http//ssrn. com/abstract=1126363 convoluted a series of constructed scenarios to back his opp peerlessnts into a position of weakness by giving them no inhabit to maneuver. This is exactly what he did when he took over Austria, the Rhineland, and Czechoslovakia. Hitler harangued, browbeat, and got a vast rule without firing a shot. This weaving and bobbing like a prize torpedo on the world stage of geo-politics is dangerous for both the winner and loser. Because the relativity conjecture of the considerations can be misconstrued as vital to the national interest..This situational contrived metaphysics of the whole history of the National Socialist Workingmans Partys abstract to power can be interpreted as Machiavellian. Machiavellianism, is by its very Realpolitik-politics void of ethics nature is a process that is constructivist due to the solipsistic beliefs of its adherents always laboring for the welfare of ones state at the address of others countries. This ultimately leads to means that are built to real goals by situational circumstance and contrived ethics. According to Claudia Koonz, Professor of recital at Duke Univesity Hitler was a penetrating judge of his constituencys desires and needs, which allowed him to fashion his state around principles of secular racial discrimination which were void of religion. Basing their notions of ethical behavior on the civic virtues of the ethnic Germanic community and hat red of outsiders, the national socialists had an amoral compass (Koonz). This moral construction, based on underlying prejudices was seen by the majority of Germans as being proper and ethical, are another example of the constructivist philosophy of the Third Reich.Hitler and his disciples gave the masses what they wanted protection from outsiders. Many Germans were xenophobic about Bolshevism and other alien ideologies that if adoptive would destroy the socio-political cultural fiber of Germanic Teutonic society. All 2 ideas counter to the Nazi Utopia of Aryan supremacy in all socio-cultural-geo-political spheres were sensed by the masses as a threat or a wart on the body politic which had to be removed. Thus creating a surgical brain set about the elimination of undesirable Non-German elements in society.This whole outlook of the reign was conditioned by this contrived metaphysics which made murders out of learned people who under normal circumstances would be charitablee. Co nstructivism as a Philosophy in Theory and Practice Constructivism is a philosophical perspective that plows that all truths or facts are constructed. Therefore, truth is dependant on(p) on situational, social experience and individual perception. Constructivist philosophy in preparation holds that pupils are not passive vessels of know conductge, but actively involved in the creation of knowledge through their experiences.The adherents to this philosophy imagine that truth is made or invented, not discovered or learned (Ozmon). So if one would take this philosophy to the extreme, it would be easy to extrapolate that truth can be contrived to fit the need of the moment. Indeed a tactic, assiduous by the national socialists, was to learn from their experiences and invent the truth to fit the circumstances. This sure enough was the case during the unsuccessful beer hall putsch of November 8-9, 1923. During theNazis failed attempt to take over the administration of Bavaria by f orce, Hitler gave several speeches to his followers acting like they had effectively made a coup and won the day. When in reality, they had lost, some were killed and Hitler and his entourage went to prison (Hitler). Out of this experience, Hitler stipulated that his goal was the same, to gain swan of the government, but the means were different. The unsuccessful attempt to take over by brute force was replaced with legal constitutional 3 means to gain master.Hitler from then on used democracy to destroy the representative government in Germany. He would work the system to his advantage (Gordon). According to the British Historian, Bevin Alexander, even though Hitler was not aware of Sun Tzu, he subscribe to his axiom The way to avoid what is strong is to strike what is weak (Alexander, ix). surrounded by 1933 and 1940, the Fuehrer avoided the strong and attacked the weak with great triumph. Hitler and the Nazis had the uncanny superpower to become protean when the circumstanc es called for it.He also had a large talent for spotting and taking advantage of the insecurities and vulnerabilities of his opponents. Using these abilities, which might be called Machiavellian logic or obviously constructivism, Hitler gained the upper hand in every situation beginning with his elevation to premier in January of 1933, and windup with the capitulation of France in July of 1940. However, after the invasion of Russia in July of 1941, he devoted his constructivist geopolitics in favor of all out pursuit of a policy detrimental to his own country. Because of his hatred of Bolshevism and Jews, Hitler invaded Russia.He had been allied with Stalin and had gotten enormous amounts of oil as well as other stabbing materials needed for war from the Russians. The invasion put an end to these supplies. The Nazis gravely miscalculated the extent to which the Russians were passionate about their land and not Communism. This make do of mother Russia led to the most tenaciou s fighting in human history. Hitler was on the cusp of ultimate victory when in late 1940 and 1941 he changed that policy, and began to strike at the major powers of Britain, Russia, and eventually the United States. Hitlers constructivist theory of kicking in the 4 oor and the whole thing will collapse, was a grave misinterpretation from which there was no retreat and deadly consequences (Alexander). Nazi Geo-Political and Socio-Cultural Coups as case studies in Constructivist Leadership During every phase of the training of the Nazi Reich, Hitler would ally with potential enemies to get what he wanted. When Hitler was appointed chancellor, he was the head of a coalition government that contained people he did not like from both the left and the right politically. However, in a constructivist drift all his own he embraced the arrangement to get to power (Evans 2005). erstwhile Hitler became chancellor, he derailed all efforts for any opposition to gain a majority in parliament an d on that pretext argued the demise of Reichstag representation. His own companionship had lost the majority so he was arguing to dissolve his own government. Hitlers persuasive opinions caused President Hindenburg to acquiesce to the chancellors wishes and he dissolved the legislature. red-hot elections were scheduled for early March, but before that could take place, the Reichstag building or the German Parliament burned down (Bullock).It is believed that Hitlers confederates started the fire and blamed it on Communists. Once there was a perceived threat, the Nazis evoked Article 48 of the Weimar Constitution which enabled the chancellor to do away with the civic liberties of the people to protect the nation from fanatical threats from either the left or right. By doing this, the Nazis gave the exposure that they were the stable element in society and not reactionary radicals, which they actually were. Then as the prize fighter metaphor suggests he simply weaved, bobbed, and co unterpunched his way to the Enabling Act. This act fused the office of chancellor and president together giving Hitler dictatorial control of Germany by legal means (Evans 2005). Another episode of Machiavellian constructivist philosophy would be the German-Soviet Non-Aggression Pact of 1939. Hitler dislike the Soviet Union and Communism. But he hated the scenes of a deuce front war more. In chameleon-like fashion Hitler courts his most hated enemy in friendship to get what he wants, no counter-attack by the Soviet Union to save Poland.Once he consolidates his Eastern frontier by agreement with the Russians, he hits the Western Democracies (Bullock). Where constructivism really becomes apparent is when one looks at the Final Solution. The Nazi leader stated that if there were no Jews it would be necessary to invent them because the masses need a tangible, concrete enemy and not an abstraction (Fuchs). Since the war many historians have developed conglomerate historiographic the ories for the policies that led to the Holocaust. Two historical schools of thought have developed the functionalists and intentionalists.The intentionalists hypothesized that there was a platform for the genocide of the Jews since 1924 (Dawidowicz). Functionalists, also known as structuralists believe that the holocaust was the product of the structural rivalry within the Nazi government and it was functional circumstances that lead the Third Reich from deportation to destruction of the Jews (Browning). Hitlers actions from 1933 to 1941 involved a policy for forced deportation and exile of Jews. This seems at odds with the planned extermination theory.If he had that plan in mind why would he allow them to leave? One would think he would keep them locked up till he could get the death camps mathematical operation (Framer). 6 Accordingly, a clarification of lexicon may be in order. The functionalist and structuralist schools contend that 1) Hitler was actually a weak leader who was dependent on political and party organizations. 2) Rivalry between four power groups army, economy, state administration, and Nazi Party/SS lead to constructivist policy making (Browning).The opposite school of thought is the intentionalist which believes that 1) Hitler was a strong leader and implemented his will. 2) Hitler had a long term plan primarily driven by ideology which he carried out (Marrus). Both interpretations have obvious flaws. The functionalists-structuralists paradigm overlooks the popularity of Hitler, as well as deliberate policy and put too much emphasis on the power and independence of various governmental agencies. The intentionalists ideas put too much emphasis on Hitler leadership and his breeding of a precise plan on story which he ollowed from the 1920s onward. In recent years, there has been a synthesis of ideas on the Holocaust and a merging of the intentionalitists and functionalists interpretations which suggests that the policy that became the Fi nal Solution was both a top down and bum up structural construct that involved no master plan (Kenshaw). Clearly the functionalists and the synthesizers are in essence saying that the National Socialist policies can be seen as constructivist in that they developed more as a function of the state rather than from coherent plan devised in 1924.Hans Mommsen and Martin Broszat, historians, believe that the National Socialist State was not a ultramodern government but a feudal state with under lords vying for power against others for Hitlers approval. Accordingly, they contend that Hitler was a reactionary responding to situations rather than taking the lead in formulating policy. 7 Hitler had basic knee jerk reactions to problems that arose and this lead to the development of policy in a piecemeal approach. In addition, Hitler hated paper work so he formulated an idea and let an foot soldier run with it to see what would happen.This constructivist, open ended approach permitted him t o leave the minutiae of administrative paper work to others (Framer). His leadership style of constructivism caused a monumental floor of latitude for underlings from different institutions and different paradigms to develop policy. This leeway caused the innate conflicts to out within competitive governmental structures which lead to confusion and overlapping ascendance within the political system (Goldhagen). One can make a case that Hitler and his party developed situational ethics and along with it situational politics.These politics involved ideological ends with no means in place. So the function of the state was to develop the means to give them the end they had in mind as conceived by Hitler. Therefore by combining various historiographical schools of thought, functionalism, structuralism, intentionalism it is plausible that one gets constructivism. Lastly, there are the synthesizers who contend that both interpretations are correct but have flaws. It is my contention as an historian that Hitler was in total control but used a Machiavellian form of leadership that called for gauzy unches on the world stage. He had an overall goal in mind but no means to reach the goal. So using Machiavellian tactics and applying a constructivist philosophy he was able to successfully get what he wanted by a piecemeal approach, while let underlings fight out the details at lower levels. This allowed him to take all the credit when things went right and to spread all the blame when things went wrong. 8 whole works Cited Alexander, B. (2001). How Hitler could have won the world war II The fatal errors that led to nazi defeat. unseasoned York Three Rivers nip. Browning, C.R. (2000) Nazi policy, jewish workers, and german killers. Cambridge Cambridge University Press. Bullock, A. (1962) Hitler A study in tyranny. New York Penguin Books. Dawidowicz, L. S. (1975) The war against the jews. New York Holt, Rinehart, and Winston. Dobry, M. (June 2006) Hitler, charisma and structure Reflections on historical methodology. Totalitarian Movements and Political Religions. 157-171. Draper, R. (February 8-22, 1999) Decoding the holocaust. The New Leader, 14-15. Evans, R. J. (2003) The coming of the third reich. New York Penguin Books.Evans R. J. (2005) The third reich in power. New York Penguin Books. Farmer, A. (September 2007) The unpredictable past, hitler and the holocaust. History Review, p 4-9. Flew, A. (1979) A dictionary of philosophy. New York Gremacy Books Fest. J. C. (1973) Hitler. New York Harcourt Brace and Jovanovich. Fuchs, T. (2000) A concise biography of adolf hitler. New York Berkley Books. Goldhagen, D. J. (1997) Hitlers willing exceutioners Ordinary germans and the holocaust. New York Vintage Books. Gordon, H. J. (1972) Hitler and the beer hall putsch.Cambridge Princeton University Press, 1972 Hitler. A. (1975). Mein kampf. Boston Houghton Mifflin. Kenshaw, I. (2000) The nazi dictatorship problems and perspectives of interpretation Ne w YorkOxford University Press Koonz, C. (2003) The nazi conscience. Cambridge Bleknap Press of Harvard University Press. Marrus, M. R. (1987) The holocaust in history. London University Press of England. 9 Ozmon. H. A. (2003) Philosophical foundations of education. Columbus Prentice-Hall. Rosenbaum, R. (1998) Explaining hitler The search for the origins of his evil. New York Basic Books. 10

Business Communications Report Essay

The purpose of this report is to evaluate the splendour of literal communication theory inside the workplace, as well as to come across the aspects and clevernesss that are valued inwardly the workplace. This report will in any case kick in recommendations to the problems it highlights. 1. 2. 3 Questions * Is ad-lib communication re tout ensembley a problem among graduates in the workplace? * Which aspects of oral communication are valued more within the workplace? * Which oral communication skills are lacking in graduates within the workplace? * What solutions could we recommend to the NUS management? 1. 3 ScopeThe ability to enunciate ideas convincingly should therefore be an aspect to be focused on. 3. 4 Need for Clarity of Content The findings come made obvious that light-colored content is of high priority within the workplace. This oral communication skill is needed because the content is the crux of the message being sent to others and it needfully to be clear an d concise to avoid confusion. As such this oral communication skill should be focused on. 3. 5 Need for self-reliance in Oral Communications The importance of this skill has been noted in the findings.This communication skill complements the other conclusions, as confidence is something that is required for all aspects of oral communications. Clearly, confidence is a skill that should be focused on. 4. Recommendations establish on the conclusions made above, this report recommends changing the NUS curriculum to involve more opportunities to practice oral communications skills, as well as to inform a public forum, providing chances for all students to speak publicly more. 4. 1 form in NUS CurriculumThis object involves a tweaking of all modules in NUS to gentle even more usage of oral communications skills than at on-going levels. For example, module marks could be coordinateed to get for more tenseness on presentations or interaction with the lecturer and the class. This w ould not only allow students to practice their oral communications as a whole, but alike improve on specific aspects and skills, like their confidence and clarity. It is noted that this proposal would be difficult to implement and would also take time to adjust to for the entire university.However, this strategy would help all NUS students to improve their oral communications skills greatly over their time in NUS as they are advance to work on their oral communications. Thus this would be a grand term solution for the problems stated above. 4. 2 Creating Student Forums The Management should also consider utilizing a key aspect of education in NUS student life. Through providing a forum for students to speak up, especially about issues that the students have passion for, they will get more practice at oral communications.They would also debate and discuss among themselves about such issues, further boosting their technique in key skills like being convincing in oral communications . This suggestion does have certain drawbacks, like difficulty in implementing like a shot as students are not used to it. However, over time, and with proper progress and support from student leaders, it could be a good avenue for students to circulate their views and practice their oral communications skills at the same time.

A Crisis in My Life

Oh God I mobilize Im release to die. Im risque if this sounds re e rattling contract(predicate)y dramatic sole(prenominal) I step equivalent Ive been struck by lightning, give everyplace the head with a hammer and thrown from the top of a buildingThis dawning every affaire started norm each(prenominal)y. At s level(p) o clock I was awoken by the sound of the man- hunting piranha (my babe Elle) asking if she could scoop my new Gucci bag for her query and when I sh rise outed back no endure your own I was screamed at and lectured close to how selfish I am. I mean who does she c only back she is, as if Im sledding to let her put on my Gucci bag, I thought she would of got the affirm a line by directly that I am never going to borrow any of my stuff to herWhen the man- hunting piranha had at last left I got up and started to blow-dry my hair only later closely thrust drug minutes she came back into my way of bread and butter once again snatched the hai rdryer off me and screamed thats mine, as you formulate Get Your Own I dont know whats ill-treat with her lately, we used to get on so well but recently shes become so self obsessed As she left I shouted at her and when I clear that she wasnt listening I screamed kicking re eithery loudly. sightedness as I didnt have a hairdryer to use I had to use the right a counsellingening irons instead which set me back about half(a) an hour.When I had finished my hair I started to do my make up nevertheless to find that my sister had nicked my pink middle shadow and I couldnt get it back because she had locked herself in her populate and to make matters worsened she had her crappy nonagenarian steps album playing full blast so even if I banged on the door and made all the noise in the world she wouldnt be able to hear me. In the end I had to use my white eye shadow which was nearly running out. subsequently I had finished I got hooked ran checkmate the stairs, in additionk a fi ver off the side and left the house. I didnt have age for breakfast because as per usual I had spent too much measure getting ready and was late.I met Karen and Carrie at Archway station and I could tell that they were pissed off with me We babble outed it over and I told them that it took a herd of time and patience to gestate as bonny as me and they exactly laughed. After about half an hour a bus finally came and we arrived at school about an hour late.When we got into school I had to bursting charge down to the music department because I had a microph unmatchable arrange for the forthcoming school concert. I was going through my song and everything was going well, the song sounded great and I was singing all the right notes when in walked a vision that I had only ever leaven in my dreams. because I noticed that the vision was wearing a school uniform. This had too be one of the worst mean solar days of my keep because this meant that I would put on the boy of my d reams every day and this meant that I would have to get up an hour earlier every morning so that I would look save perfect.The teacher that he had come in with went over to talk to my music teacher. I tried to avoid eye contact with the charge up God but I failed and ended up looking straight into his beautiful blue eyes. I couldnt believe my eyes when I sympathise him coming to covers me and consequently he asked me to come down off of the submit so that we could talk. It was like a dream come true.This is where things started to go detestably ill-use. As I went to go down the stairs of the stage my legs cancelled to jelly and I ended up tumbling down the stairs head over heals, indeed as if things couldnt get any worse I ended up flat on case with my shorts showing right in front of the wake up God . He was kind enough to help me up and we average laughed it off but I still felt really embarrassed. We talked for a while and he told me that his name was Daniel and he had but moved down to London from Newcastle referable to his pappas new job. The teacher that he had come in with called him to go with him down the hall, I walked back towards the stage looking back at Daniel and like the idiot I am I fell flat on my face for the second time.I didnt tell any one about Daniel nor did I tell them about my idiotic behaviour and fortunately I didnt see him again till the end of the day where once again I made a complete fool of my selfWe were manner of walking home when I saw him again he was with a tough group of boys and I was dreading walking past them because I was sure that he would have told them how stupid I had been. When we walked past nothing was tell and comely as I thought I was in the clear I heard my name being called. I false round to see who it was and because I wasnt looking where I was going. I bashed into a lamp post. It turns out that it was Daniel who called me, he came over to me and started talking to me he asked me if I had a boyfriend and of personal credit line I had to say no.He and and whence looked at me with his beautiful big blue eyes and I think he was scantily about to ask me out when to my horror I heard my dadaas articulatio calling out my name I tried to ignore him but every one was looking at me so grudgingly I glowering round. When I turned around my dad blew a pet at me, beckoned me over to the car and called out leave my little princess wholly or Ill hunt you down and kill you and then to make matters worse I saw him giving Daniel a dirty look. I turned back round to where Daniel was standing before my dad had arrived but Daniel was no longsighteder there he was back in the crowd with all the other boys and I could tell that nearly every one in Archway was talking about me.I have never been so embarrassed in all of my bearing and now to be entirely honest it wouldnt confusion me if Daniel never talks to me again. I made much(prenominal) a fool of myself today what wi th falling flat on my face twice, bashing into a lamp post and having my dad embarrass me in front of the totally of Archway. Daniel must think Im a right fool Any way Ill keep you posted. cut cloy x.x.xFriday celestial latitude 1stYoull never pellet what my music teacher told me today, Im going to the fame honorary society house on Monday with my music class and I cant wait I didnt see Daniel today, but I had another argument with Elle this time it was because she had sneakily borrowed my little black dress from Morgan and not only did she get make up all over it but she had split it trying to get out of it. The fat appal I hate her so much I wish she would further die Any way Ive got to go mummys calling me. Chat to you before long. come toil x.x.xMonday celestial latitude 4thSorry I havent wrote all spend but ive had a really bad stomach. Today has been the exceed day of my life not only did I go to the fame academy house for a private concert but despite of all that ha ppened last week Daniel asked me out. I am the girlfriend of a Sex GodDaniel came up to me today during break and asked me out I was so happy and to make things even reveal every girl in school fancies Daniel so they are all jealous of me Were going out on Saturday to the cinema and then were going for something to eat. I dont have a clue what to wear I might try and sneak something from the man-hunting piranhas populateThe concert was wicked I even got to meet the stars of fame academy and I got their autographs it was great I knowd every minute of it. I havent had so much fun in ages and the concert was filmed so we were on television.Ive got to go now because Ive got course work to do. Talk to you soon.Love devolve x.x.xMonday December 4thThe sex God on the nose rang me, Thank in full my mum picked up the phone so Daniel couldnt be s complaintd off. I say this because my mum is really sweet and wouldnt hurt a locomote and seeing as Im a spoilt little mummys girl and she is nt very protective she doesnt mind boys phoning the house.I wasnt expecting it to be Daniel, I thought it was just going to be one of the girls so I got a surprise when I heard hello gorgeous I couldnt believe it was him, my legs turned to jelly again and I had to hold onto the wall so that I wouldnt fall to the floor. He asked me if I complimentsed to go out with him following week to an Alicia Keys concert so I asked mum and fortunately she utter yes.I dont think Ill be able to sleep tonight, Im to0 excited. Oh I love being the girlfriend of a Sex God Goodnight, chat to you soonLove Jade x.x.xTuesday December 5thSex God didnt come into school today but he came to pick me up after school and he walked me home. When we met outside the school I ran up to him and hugged him and then he kissed me and it was just amazing. We held books all the way home and he looked even more gorgeous in his own clothes. He was wearing Evisu jeans with a white Evisu t shirt and as we walked down the route all the girls were looking at him and I just kept opinion to myself Hes gorgeous and hes all mine Daniel walked me to the end of my road and then he kissed me good bye and told me he would see me tomorrow. Oh how I love my lifeLove Jade x.x.xWednesday December 6thI hate my sister, I wish she would just die, shes such a bitch Youll never snapshot what shes gone and done now she had the cheek to read my diary and then she went and told my dad everything that was in it and now I might not be able to go out with Daniel on Saturday. Ive got to go now because the bitch is coming up the stairs and I want to know wherefore she told my dad about Daniel. tossLove Jade x.x.xFriday December eighthDad said I could go out with Daniel on Saturday. Hurray I cant wait Ive got to go now Ive got loads of homework to do. ByeLove Jade x.x.xSaturday December 9thI have waited for this day for so long and now its finally here I notion sick The day has barely even started and already everything is going wrong I got up at half five this morning and had a shower only to find that some idiot had forgot to leave the hot water on. thusly as if things couldnt get any worse once again my sister had nicked my pink eye shadow so this meant I had no eye shadow to match my outfit. The next disaster happened when I was blow drying my hair and the hair dryer blew up. My sister is going to kill me when she finds out I have to go now because Ive only got two hours before I have to meet Daniel. ByeLove Jade x.x.xSunday December 10thI cant believe it despite all of the problems I had yesterday the date actually went wellElle found the hairdryer and she went mad, then she told my dad and now Im not allowed to go to the Alicia Keys concert. I hate her so much If I had the chance I really would kill herLove Jade x.x.xMonday December 11thAt about twelve o clock I got pulled out of class and I was told that I was to go home, I said bye to Daniel and he said he would ring me later and then I w ent home. When I got home no one was in so I got changed out of my uniform and just watched M.T.V Base. At about half three the phone rang and it was my mum she told me to put some of Elles stuff in a bag and wait with it by the door.My mum pulled up about ten minutes later and when I got in the car I asked what was going on, she pretended not to hear me but I knew something was wrong because she looked upset. My mum didnt speak to me for the whole journey there was just an muggy silence I kept asking her where we were going but she just ignored me. When we stopped we were outside the Whittington hospital, and at first I wondered why we were there and then it clicked that we were here to see Elle. I asked my mum what was wrong with her and once again I was ignored .When we got inside we headed towards intensive like and not expecting to get an answer I asked if Elle was going to be O.k., amazingly my mum answered with a muffled I dont know .When we reached intensive care I saw my dad he was crying, this was the first time I had ever seen my dad cry so I knew that something bad had to of happened to ElleI asked my dad all the questions that I had asked my mum but the difference was that this time I actually got some answers .My dad told me that there had been a hit and run accident in Muswell hill and that the victim was Elle. I asked if she was going to be alright and my dad said that they didnt know.I had never seen my sister like this before, she looked so helpless she had a cast on her leg, a bandage round her head and she was connected to loads of tubes. I looked at my sister and thought about what would I do without her and thats when I realised that all of the tubes that were connected to my sister were also connected to a life support machine I thought about what the last thing I had said to her was and then I remembered that the last time we spoke was yesterday when we had an argument. I then tried to think when I last said something nice to her bu t it was that long ago that I couldnt remember. It was then that I broke down in tears my mum and my dad tried to comfort me but nothing they said could make me feel better, cause all I could think of was that she could die not discriminating that I love herIm at home now and Mum has just left to go back to the hospital because dad is still there. I dont think Ill be able to sleep tonight .byeLove Jade x.x.xTuesday December 12thI was sit down watching over Elle in the hospital when I realised that I might never get to speak to her again. Mum and dad were outside talking to the dilute so it was just me and Elle. The doctor had told me that she could hear everything I said, so I took the prospect to tell her that I loved her. When my mum and dad came back into the room they found me leaning over Elle crying. I told them that I treasured to plosive speech sound but they just ignored me and took me home. When I got home I just cried and cried until I had no more tears left to cry then I made myself something to eat and I went and sat in my sisters room just wishing that she could be there to tell me to get out. At about half five the phone rang but I didnt want to pick it up in case it was my mum or dad ringing to tell me that she was dead.At the moment I am sitting on Elles bed. Mum and dad still arent home yet so Im just going to try and go to sleep. ByeLove Jade x.x.xFriday December 15thSorry I havent written in all week but Ive been at the hospital with Elle. She isnt getting any better and the doctors are starting to loose faith. Ive got to go now because Ive got to go to the hospital. ByeLove Jade x.x.xSaturday December 16thWhen I woke up this morning there were two bouquets of flowers don stairs they were both from Daniel one was for me and one was for Elle .Monday December 18thI went back to school today and all day I had people coming up to me telling me how sorry they were. I just couldnt wait for school to finish so that I could just go to the hos pital. When school finished Daniel walked me to the hospital gave me a hug then he told me that everything was going to be o.k. but for some source I didnt believe him.As I made my way towards intensive care I had a feeling that something wasnt right , when I reached the ward I found my mum and dad crying and I knew direct that something was wrong.I asked what was wrong and my dad told me that they were going to turn off the life support machine. I told them that they couldnt do that because she would die and they told me that the doctor said that they wanted to see if she can repose for herself. I said that they couldnt do that because if she couldnt breathe then she would die and then I went over to the bed held her hand told her I loved her and began to cry. After about ten minutes the doctor came in and asked my mum and dad to come outside with him. When they came back in my mum was crying again and thats when I knew that I would never see or talk to my sister again.When the doctor returned he told my mum and dad that he would be ready in ten minutes and I screamed and told him to leave us alone, then I started hysterically crying and my mum came over to me and hugged me then he left .

Hr Scorecard

International Bulletin of Business Administration ISSN 1451-243X line of business 4 (2009) EuroJournals, Inc. 2009 http//www. eurojournals. com/IBBA. htm The Application of compassionate Resource wag A trip break down of national Hospitals in NTT Province, Ind unmatchedsia Riana Sitawati Accounting Department, STIE Dharmaputra Sodikin Manaf Accounting Department, STIE Dharmaputra blockah Winarti Accounting Department, STIE Dharmaputra addict Together with regional autonomy discipline, regional work humpment becomes wizard of the most important factors to be considered.Regional state- dungeoned hospital becomes a regional administration as comprise that should cook itself on that pointfore it sens build transpargonnt cognitive process mensuration constitution for the benefit of the hospital itself and excessively the society or other interest parties. However, as a aid giving medication, tender-hearted imaginativeness competency becomes recognise factor in a universe hospital that as well as take to be correctd.For achieving this aim, then this com moorage describes human resources mathematical process blackguard steps for the hospital particularly regional universal hospital which consisted of preparing lotion esteem Chain, line of descent Description, line of work precondition, telephone line action cadence, and business organisation movement placard. Those steps had been implement in unexclusive hospitals in NTT province, Indonesia.In the end, hopefully it hind end decl ar oneself alternative touchstone for measuring a whole disposal carrying out. Keywords in the frequent eye(predicate) hospital, proceeding step, practise Value Chain, Job Description, Job Specification, Job exploit Standard, Job execution of instrument wit, East Nusa Tenggara Province 1. Introduction The early course of instructions of the 21st degree centigrade be proving to be a finish of profound transition phone li ne world.This transition is universe driven by a number of key trends including global interdependence diverse, diff enforce, and asymmetrical security threats rapidly evolving light and engine room dramatic shifts in the age and composition of population important superior of life issues the changing nature of our economy and evolving judicature structures and concepts. These trends likewise yield to a huge, longer-range fiscal and budgetary challenge around the world. Given these trends and long-range fiscal challenges, we be now seeing increased attention to strategical human capital worry (U. S. General Accounting Office, 2002).While human capital is the foundation for creating cherish in the new economy, human assets be the least(prenominal) unders overlyd by business leaders and therefrom the least effectively managed. Further to a greater extent than, there is exceptional about human resource function, which is that is little prep bed than many other functions ( such as finance or tuition system) to quantify its impact on business performance (Yeung & Berman, 1997). Since the Indonesian government go throughd regulation about regional autonomy in 2002, there were efforts to arrange specific policies for government featureed intromission in apiece Indonesian region.Those specific policies also included performance nibment heavens that the government institutions in local region jackpot manage their witness performance study but still view as responsibleness to insure their performance condition to central government. That independent performance management is found on Undang-Undang Republik Indonesia (Indonesian Regulation) no. 17 / 2003 that applies the death penalty refers to the exertion bea of the government institution drill.Refers to the regional creation hospital that also becomes regional government institution, this institution also has obligation to prepargon an independent performance cover system. In fact, there are non many unrestricted hospitals that had implemented performance billhookment penning system refers to Indonesian generally genuine accounting principle. This ca intentiond by the bureaucracy culture in Indonesia that loafer not be re discoverd easily particularly in government institution environment and lack of skilled human resources that has sufficient knowledge to make a good fiscal answer for.Although there are many problems resulted in preparing an independent mankind hospital, but it allowing be better if the common officer that works at Health Department, Regional Government, or Public Hospital begins to take real steps in improving financial system at public hospital. It becomes more important refers to Indonesian unfavourable economic condition after multi dimension crisis so that public hospital should find its own core business rather than depend on government budget (Subanegara, 2005).This condition had been use at developed countries which p ay back their own business unit, such as laundry facility that are provided for general society with appraise that relatively the alike(p) with merchandise terms. Moreover, the hospitals also have specific pavilion for sound patient where room price and aesculapian dish are based on higher(prenominal) tariff equalized with regular class so there is subsidy for the poor patient. As a public institution, master(prenominal) goal of public hospital is to provide medical armed service to local patient particularly the poor ones.Therefore, moolah is clearly not the main goal of public hospital. With such character, it is not surprising that there are so many public hospitals that recoil about their lost in operating activities because of their kind tariff service. ground on the above factors, we go off see the importance of good posterment management system for regional public hospital. Until recently, public hospital single depends on central government or local governme nt financing and management system without tries to find out any efforts to be more independent.This opinion should be changed and then hospital endure produce its own performance measurement report that still gouge support its social service function which always become its main mission. Refers to this condition, then it is necessary to understand how to arrange a good performance report therefore the hospital knows for sure its own advantages and disadvantages as a foundation to see strategic action in grade to manage better and more professional public hospital financial and non financial aspect.Therefore a performance measurement that is capable to measure not whole financial but also non financial aspect will be more supportive. 2. Problem Statement Although the application of a jazz(a) equilibrise identity card as one of Strategic Management Accounting performance animate beings had produced ample studies and practices, but there is still lack of focusing on its application at Indonesian public empyrean. This also occurs especially in an presidency which provides service such as medical organizations which have social righteousness and see human resources as the main organization asset.That background inspires former to describe authors experience related with human resource performance measurement at Indonesian public hospitals. 3. Theoretical punctuate 3. 1. slaying mensuration Performance can be considered as a relative and culture-specific concept, one of those drivecase words in which everyone places the concepts that suit them, letting the context take care of the exposition(Lebas, Euske, 2002). We could use the same words to describe performance measurement. Different people give assorted meanings to performance measurement.Adams, Kennerley and Neely defined performance measurement as the appendage of quantifying the cleverness and effectiveness of past action (Neely, Adams, Kennerley, 2002). The author considers this de finition clear and significant. We can argue that quantifying only the readiness and the effectiveness dimensions of the action could be too limiting. We can argue that performance measurement doesnt mean only quantifying but also comparing to a reference. But we should agree that the definition they gave sounds quite linear, appropriate, reasonable and useful.As it happens with other processes, the purport of performance measurement is not univocal. Performance measurement is a sort of primary process it can be considered as a basic element of bigger and unlike processes like internal performance rating external performance assessment performance management So the aims of performance measurement could be quite different. In the past decade performance measurement has been a topic that has received growing attention in the Public empyrean.To raise a performance-driven culture, a lot of public organizations have espouse a performance measurement system to measure, assess, r eport their performance and compare it with the performance of other organizations (performance paygrade and benchmarking). Just few of them have adopted it to manage their performance (performance management). For the author the difference amongst the two approaches is a thoroughgoing issue to point out. In the former, measures are apply to evaluate ex-post, at the end of a period of clock, what has been done during the period and whether the desired outcomes have been graspd at the end.Here the purpose of measuring is to help to make a judgment about the performance of the organization at the end of a period. In the latter, measures are used to manage the performance within the period, separate issues and problems before correction becomes difficult or impossible and support finding-making processes in instal to really achieve the desired outcomes at the end of the period. The purpose of measuring is to help people, accountable for performance, to make the right decisions within the period of time used as the reference. Both in the head-to-head and Public Sector, using performance measurement dear for evaluation s one of the main barriers that people need to overcome if the organization wants to move from measurement set to judge to measurement consciously adopted to support decision making process(Bocci 2004). If we talk about performance measurement just in terms of reviewing and assessing, we can not inspire people and correct them with the strategy and the overall goals of the organization. People will not understand the needs of measuring their performance and will consider measures used to find pick and punish someone (Kaydos, 1998) any performance measurement system we savour to implement will be boycotted in some way.Performance evaluation is important but it does not tell us the true and complete apologue. That is why organizations should focus on adopting performance management systems. If organizations continue to use measurement ju st for assessing their performance, they can not achieve the consensus that allows them to effectively manage their performance. 3. 2. The fit bill of fare Application in Public Sector The Balanced calling card method (Kaplan & Norton, 1992) forms a conceptual measurement model for assessing an organizations performance.This model complements financial measures of past performance with measures of drivers of time to come performance (Gaspersz, 2002). Unlike other accounting models, the Balanced placard incorporates valuation of organization intangible and intellectual assets such as (Walker & MacDonald, 2001) High quality products and service Motivated and skilled employees Responsive internal processes Innovation & productivity The victor Balanced strike offcard model developed by Kaplan and Norton can be seen at the next figure. fingers breadth 3. 1 Balanced Scorecard pecuniary PERSPECTIVE CUSTOMER PERSPECTIVE VISION & STRATEGY INTERNAL BUS. lick PERSP. LEARNING & GR OWTH PERSPECTIVE (Source Niven, 2005) As mentioned above, Kaplan and Norton introduced 4 prospects from a fellowship activities that can be evaluated by management as follows 1. pecuniary location how we can satisfy stakeholder? 2. Customer office how we can satisfy node? 3. Internal Business Perspective what processes that we should offer in order to achieve company success? . Learning and produce Perspective how we can make ability to face company changes? The BSC concept is not only applicable to private sector but also public sector including public health sector. Indonesian economic system that experiences disaster recently is broadly speaking caused by government system mismanagement that usually known as KKN (Corruption, Collusion, and Nepotism). Therefore it needs a performance measurement tool for its public organization to improve economic system condition.Based on the different character between private sector and public sector, we can compare the 4 attitud es of Balanced Scorecard as follows. construe 3. 2 Balanced Scorecard Perspectives A Comparation Between Private Sector and Public Sector Perspective Financial/Operational Efficiency Customer Learning and Growth Private Sector How we can give evaluate to the stakeholder? How customer will evaluate our performance? contribute we continue to improve and create value to the customer, stakeholder, employee, management and organization? What should we proposed from our process and product?Internal Process and return Public Sector How we can give value to the society and tax payer? How public service user evaluate our performance? Can we continue to improve and create value to the society/tax payer, public officer, public organization, and stakeholder? Does the implemented development program can bring results refers to the aspect? (Source Gasperz, 2002) Those differences in balanced strike offcard perspectives between private sector and public sector encourages us to modify the imp lementation of balanced menu at public sector.This modification is necessary because of the following reasons 1. Main focus of public sector is the society and certain interest groups while main focus of private sector is customer and stakeholder. 2. Main goal of public sector is not to maximize financial result but the balanced budget responsibility through service to stakeholder refers to its vision and mission. 3. Defining indicators and show in customer perspective needs high concern as consequency of public sector role and needs clear definition and strategic result. 3. 3. gay Resources Scorecard The merciful Resource Scorecard approach used pretty modifies the initial Balanced Scorecard model, which at the time was most usually used at the corporate level. However, the approach remains focused on long-term strategies and clear connections to business outcomes. The Human Resource Balanced Scorecard can be classified into four perspectives (Walker & MacDonald, 2001) a. Stra tegic Perspective This perspective measures company success in achieving 5 strategic thrusts (talent, leadership, customer service and support, organisational integration, and Human Resource Capability). . Operations Perspective This perspective measures Human Resource success in operational excellence. The focus here is earlier in three areas staveing, technology, and Human Resource processes and transactions. c. Customer Perspective This perspective measures how Human Resource is viewed by company key customer segment. written report results are used to track customer perception of service as well as assessing overall employee engagement, competitive capability, and links to productivity. d.Financial Perspective This perspective measures how Human Resource adds measurable financial value to the organization, including measures of ROI in training, technology, staffing, risk management, and cost of service delivery. Many leading organizations use their performance management syste ms as a key tool for aligning institutional, unit, and employee performance achieving results accelerating change managing the organization on a day-to-day basis and facilitating conversation throughout the year so that discussion about individual and organizational performance are integrated and ongoing (U.S. General Accounting Office, 2000). We also can see some patterns of previous question studies in Human Resource in the following table Table 3. 1 unofficial of Major look Studies in HR Organizational Performance Relationships Research Studies MacDuffie & Krafcik (1992) Methodology Studied 70 automotive assembly plants representing 24 companies and 17 countries worldwide Key Findings Manufacturing facilities with lean takings systems are much higher in both productivity and quality than those with mass merchandise systems (Productivity 22 hours vs. 0 hours in producing a car shade 0. 5 defects vs. 0. 8 defects per snow vehicles). While the HR strategy of a mass empl oyment system is used to create a highly specialized and deskilled work-force that supports a large-scale production process, the HR strategy of a lean production system aims to create a skilled, motivated, and flexible workforce that can unceasingly solve problems. The success of a lean production system critically depends on such highcommitment human resource policies as the decentralization of production responsibilities, broad line of reasoning classification, multiskilling practices, profit/gain sharing, a reciprocal mental commitment between firm and employees, employment security, and a reduction of position barrier. Studies that demonstrate business impact by adopting the following highperformance work practices are summarized Employee involvement in decision making. Compensation (profit/gain sharing) Training programs configuration of high-performance work practices Contradictory to traditional strategy literature, these five-spot companies are neither in the right industry (based on Porters industry structure analysis) nor are they market leaders in these industries (based on Boston Consulting Groups learning curve). Instead, these companies share a set of high commitment work practices such as employment security, selectivity in recruiting, high wages, incentive pay, employee ownership, information sharing, participation and empowerment, teams and suppose redesign, cross-training, etc. by trial and error identified two distinct HR configurations control and commitment systems. dictation systems aim to reduce direct labor costs, or improve efficiency by enforcing employee compliance with specified rules and procedures and basing employee rewards on some measurable outfit criteria. Commitment systems aim to shape desired employee behaviors and attitudes by forging psychological links between organizational and employee goals. The mills with commitment systems had higher productivity, set out scrap rates, and lower employee disturba nce than those with control systems. Based on his sample, Huselid found that if firms increase their highperformance work practices by one standard deviation (SD), their turnover would be reduced by 7. 05%, productivity increased by 16%. In terms of financial impact, a one-SD increase in high-performance work practices leads to a $27,044 increase in gross sales, an $18,641 increase in market value, and a $3,814 increase in profit. Developed an overall HR Quality Index based on the aggregate ratings of all HR activities adopted by a firm. Based on the HR Quality Index, firms are grouped into four categories based on their percentile (i. . , bottom 25%, second 25%, third 25%, and top 25%). Firms that score higher in the HR Quality Index consistently go past firms with a lower index in four financial measures market/book value ratio, productivity (i. e. , sales/employees), market value, and sales. U. S. Department of wear out (1993) Summarized all major research studies regarding the HR-firm performance relationship Pfeffer (1994) Identified the five topperforming firms (based on percentage of stock returns) between 1972 and 1992 and assessed their commonArthur (1994) Conducted a come research from 30 U. S. steel minimills Huselid (1995) Utilized both survey research and financial data of 968 firms Ostroff (1995) Conducted a survey research jointly sponsored by Society of Human Resource Management and CCH Incorporated (Source Yeung and Berman, 1997) 4. The Case Study Application of Balanced Scorecard is a new progress in Indonesia particularly in public sector as there is no standard for measuring public sector performance until recently.Moreover as a fact, most of Indonesian public hospital administration and financial activities has not applied generally accepted accounting principle which is main accounting system (Alkatiri&Setiyono, 2001). Therefore authors experience in building a performance measurement system in 3 (three) Nusa Tenggara Province publ ic hospitals will be described at the following case study. In general, road map for measuring the performance is Figure 4. 1 Roadmap for Performance beat ROADMAP OF HOSPITAL PERFORMANCE mensuration & growth UNIT PERFORMANCE SCORECARD MEASURES MEASURABLE THEORY OF PERFORMANCE MEASUREMENT W EIGHT RELIABLE SCORECARD UNIT TRANSPARENT rear end (Source Ferdinand, 2003) Figure 4. 1 above shows that theory of performance measurement such as Balanced Scorecard (BSC) provides 3 standards in making indicators, which are measurable, reliable, and transparent. Measurable means the indicators should be a matter of quantitative, not abstract. authorized means the indicators can be trusted. Transparent means the indicators should be socialised to all parties.Then after determining the indicators, we should pay attention to the measures (indicators), cant over of each indicators, and calculate that should be achieved. In the end, it will produce circuit board for each hospital unit. Detail s teps of producing this scorecard can be followed at the following sections. 4. 1. Preparing action mechanism Value Chain The initial step in making performance measurement standard should begin from preparing activity chain for each staff. In order to make it, we should know our work Generating Factor which is the main task of a job position.In order to make clear description, the example of activity value chain can be seen on the vermiform process-Figure 1 for address of medical exam charge. The activity details that belong to the Activity Value Chain are all activities that are done regularly. For example, subprogram activity for a lecturer is teaching a class. But the lecturer also has supporting activity such as giving suggestion to his/her students if they are experiencing problems in their study. This different type of activity should be clearly understand in defining activity value chain as a first step before move further to other steps. . 2. Preparing Job Descriptio n After determining routine activities in value chain, the following step is making job description. Job description is a description of a job that should be stainless by a psyche in certain position. The example for this Job Description can be seen on the Appendix-Figure 2. In order to theorize good job description, we should pay attention to these factors 1. Job assignment should be detail and concrete. 2. State the assignment in information type so it can be implemented and evaluated. The presented information can be enter information or output information. . Determine Information Source that we use to state information type of a conducted assignment. This information source can be officer with whom we cooperate, and what form we use to state the information. 4. Determine the time frame and the person who should implement the informed assignment. 5. Decide how information dissemination is implemented. Information distribution can be done by charge person / department that receives the information and time schedule when the information should be delivered. 6. We also need to determine success measurement criteria for implemented task. . It is our obligation to determine development requirement to be completed by the implementer person so they can do their job competently. 8. It is also suggested that we determine responsibility person for fixed asset whether in unit or financial form so all staffs feel responsible. Job Description can be implemented if the people who sit on certain position fulfill the required stipulation. Therefore a job description will be more meaningful if continued by job specification for potential candidate of a position. 4. 3.Preparing Job Specification Job specification is a criteria or requirement for a certain position. There are 2 main classification in Job Specification which are (See Appendix-Figure 3) a. Initial Requirement It is organization demand to the position holder candidate. b. culture Support After someone fulfills the requirement to sit on a position, then it becomes organization responsibility to develop this position holder. The development support can be in the form of training and education therefore the position holder can be developed and succeed in doing his/her job now or in the future. 4. 4.Preparing Job Performance Standard The previous Job Description will be more meaningful if management has certain scoring tool that can be used as performance measurement for a position holder. In order to have that scoring tool, then it needs to develope a standard which called Job Performance Standard. In making Job Performance Standard, we will determine performance score criteria. The common score standard is as follows Performance Criteria Very trustworthy Good modal(a) drear Very Bad Code VG G A B VB Score 5 4 3 2 1 Job Performance Standard consists of (See Appendix-Figure 4) a. Performance Criteria Scorecard . Job Description c. Performance indicator d. Performance Criteria e. scratch Description By having Job Performance Standard, then it will ebb job evaluator subjectivity so that the evaluated staff and the evaluator person have the same guidance in understanding the performance. Performance index or Performance Measures aims to determine success criteria of a job that being implemented by a position holder. This Performance index/Measures can be measured from 2 aspects which are Lagging Indicator and booster cable Indicator. a. LAG Performance Indicator is a Final Result Indicator of an activity.For example, Lag Performance Indicator for a Salesman activity recording sales to achieve station is recording true statement and timeliness. b. LEAD Performance Indicator or Process Performance Indicator is indicator for supposedto-be-done activity. If this activity can be done, then the Lag Indicator tends to be achieved. As an example for the salesman above, in order to make recording sales activity work out well, then it needs some activities such as (1) Checking data and report completeness and (2) Preparing supporting facility and information to make report. 4. 5.Preparing Job Performance Scorecard Job Performance Scorecard is an achieved performance result of a staff in certain period. From Job Description, Job Specification and Job Performance Standard, then it can produce Design of Management Performance Scorecard that can be used as a tool to measure organization managerial performance. Therefore the organization has a measurement tool that can be used as a guidance to measure overall organization performance. The scorecard can be seen at the Appendix-Figure 5. As a performance report, this Job Performance Scorecard should be publish regularly as a complement of hospital financial report.This report can be foundation for management to make decision on what they should do related to their staff performance. Therefore this scorecard should be applied to all management levels from operational level until strategic level s o it might run well. 5. Conclusion It is not surprising that Indonesian public hospital still provide negligible medical service with minimum funding support from the government. However, Public Hospital as a public service institution needs a condusive human resource performance measurement system to determine its worker ffectiveness and efficiency weaknesses so it can achieve good corporate governance in the future. Balanced Scorecard has provided a foundation for both private and public sector to measure both sector performances. This foundation can be used by Indonesian public sector particularly regional hospital to improve its performance so in the end it might produce scorecard report regularly that is reliable. All steps from making Activity Value Chain, Job Description, Job Specification, Job Performance Standard, and Job Performance Scorecard can be easily followed as a standard for implementing the BSC into the public health sector.However, this paper is only limited on success story at three Indonesian public hospitals in Nusa Tenggara Province. Therefore future research should be more generalized to other public hospitals or other public sectors in Indonesia. Bibliography 1 2 3 Alkatiri, A. & Setiyono, V. (2001). Manajemen & Akuntansi Rumah Sakit. Fa. Sinar Bahagia, Jakarta. Bocci, F. (2004). Defining Performance Measurement. A Comment. PMA newsletter Vol 3 Issue 1/2 September, pp. 20. Ferdinand, A. (2003) Module for Performance monitor Supervisory Monitoring Scorecard.Training for Hospital Performance Management at East Nusa Tenggara Regional Public Hospitals, a joint programme between EPOS Health Consultant Germany, East Nusa Tenggara Health Department, and AGF Consulting Indonesia Gaspersz, V. (2002). Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. PT Gramedia Pustaka Utama, Jakarta, Chapter 1. Kaplan, R. S. and Norton, D. P. (1992). Translating Strategy into Action the Balance Scorecard. Harvard Business disciplin e Press, Boston. Kaydos, W. (1998). Operational Performance Measurement Increasing Total Productivity.CRC Press, pp. 98. Lebas, M. & Euske, K. (2002). A abstract and Operational Delineation of Performance in Business Performance Measurement Theory and Practice. Neely, Andy Editor, Cambridge University Press, Cambridge. Neely, A. , Adams, C. , and Kennerley, M. (2002). The Performance Prism The Scorecard for Measuring and Managing Business Success. Financial Times Prentice Hall, London 2002 Niven, P. R. (2005). Balanced Scorecard Diagnostics Maintaining maximal Performance. John Wiley&Sons, Inc. Subanegara, H. P. (2005). Diamond designate Drill & Kepemimpinan Dalam Manajemen Rumah Sakit.Penerbit Andi, Yogyakarta. Sugiri, S. (1992). Pengantar Akuntansi, Edisi Revisi. AMP YKPN, Yogyakarta. Undang-Undang RI No. 17 Tahun 2003 Tentang Keuangan Negara. BP Cipta Jaya, Jakarta. U. S. General Accounting Office, Human cracking Key Principles From Nine Private Sector Organizations, GAO/GGD- 00-28. Washington, DC. Jan. 31, 2000 U. S. General Accounting Office, Managing for Results Using Strategic Human Capital Management to Drive Transformational Change, GAO-02-940T. Washington, DC. July 15, 2002 Walker, G. & MacDonald, J. R. (2001).Designing and Implementing an HR Scorecard. Human Resource Management, overwinter 40, 4 pp. 365-377. Yeung, A. K. & Berman, B. (1997). Adding Value Through Human Resources Reorienting Human Resource Measurement to Drive Business Performance. Human Resource Management, Fall 36, 3 p. 321-335 4 5 6 7 8 9 10 11 12 13 14 15 16 Appendix Figure 1 Activity Value Chain Name of range HEAD OF MEDICAL COMMITTEE Main Goal of Position contact optimum checkup Service Coordination in accordance with medical science and technology and medical profession ethic.VALUE CHAIN DIAGRAM performance DETAIL JOB CHARACTERISTIC Head of checkup military commission 1 8 2 3 4 7 6 5 1. Make aesculapian commission plan 2. Make deputation and Team, and come up duty implementation of citizens committee and Team 3. Ascertain duty implementation of SMF (Functional Medical Staff) refers to service standard 4. aline SMF education and training 5. Coordinate research and development for SMF medical area 6. O.K. Credit proffer and make DP3 for Head of SMF 7. Make report and conduct evaluation on Medical Committee activities AT AT AT AT AT AT ATNote AT = Routine Accountability Figure 2 Job Description Division Position Main Activity Make Medical Committee plan Medical Committee Head of Medical Committee Job Characteristic AT Information geek comment theater director SK PHO IDI Information Source Person shapeat managing director Minister of Health IDI/ Professional Organisation applicable person letter loudness Book Head of Medical Committee Annually conductor Head of SMF On December Job Implementer Time Result dissemination Person Time Success Criteria Plan finishing time accuracy (genus Poa) Plan content completeness (ge nus Poa)Make Committee and Team, and ascertain duty implementation of Committee and Team AT Ascertain duty implementation of SMF (Functional Medical Staff) refers to service standard AT Coordinate SMF education and training AT Coordinate research and development for SMF medical area AT Approve Credit Proposal and make DP3 for Head of SMF AT Make report and conduct evaluation on Medical Committee activities AT uput POA of Medical Committee Input POA of Medical Committee Ouput Committee SK Committee Activity Report Input POA of Medical Committee Ouput Service Standard Compliance Report Input POA of Medical Committee Ouput Activity report of SMF Education and training Input POA of Medical Committee Ouput Activity report of SMF Research and schooling Input Keppres (President Desicion) SK of Menpan Ouput DP3 of SMF Head Promotion proposal Input SK conductor POA Committee Medis Ouput Activity report and evaluation of Medical CommitteeBook director Letter Head of Me dical Committee Annually Director Head of SMF On December relevant Person Letter Book Activity report time accuracy Director Book Head of Medical Committee Annually Director Head of SMF Relevant Person End of January at following year Reporting time accuracy Form Director Book Head of Medical Committee Annually Director Head of SMF Relevant Person End of January at following year Activity report time accuracy Form Director Book Head of Medical Committee Annually Director Head of SMF Relevant Person End of January at following year Activity report time accuracy Form President Menpan Letter Head of Medical Committee Docume nt Letter Book Head of Medical Committee 1 calendar month ahead Semi annually Director 1 month ahead Arrangement time accuracy Relevant Person Director Director Annually Director Reporting time accuracy Relevant Person Head of SMF Form Figure 3 Job Specification Position Head Of Medical Commitee Initial Requirement 1.S1/General practitioner 2. Has 2 years experience at the relevant area practiced Competency 1. Medical basic skill 2. Ability to supervise medical committee task 3. Ability to make decision Managerial Development Competency Support 1. Ability to lead medical 1. Advance study committee S2/Specialist 2. Ability to make plan 2. Training of and insurance policy in regards hospital with medical operational committee task management 3. Ability to make report 3. Training of and evaluation arranging job performance measurementJob Description 1. Make Medical Committee plan 2. Make Committee and Team, and ascertain duty implementation of Committee and Team 3. Ascertain duty implementation of SMF (Staf Medis Fungsional/Functional Medical Staff) refers to service standard 4. Coordinate SMF education and training 5. Coordinate research and development for SMF medical area 6. Approve Credit Proposal and make job performance measurement for Head of SMF 7. Make report and conduct evaluation on Medical Committee activitiesF igure 4 Job Performance Standard Position Head of Medical Committee Very Good Score = 5 coulomb% complete coulomb% from cross 100% from target 100% from target 100% from target 100% from target 100% from target Very Good Score = 5 100% complete 100% from target Always Available 100% complete 100% complete 100% from target 100% complete 100% from target 100% complete assure 5 of the following month Good Score = 4 90 99% 90 99% from target 90 99% from target 90 99% from target 90 99% from target 90 99% from target 90 99% from target Good Score = 4 90 99% 90 99% from target 90 99% 90 99% 90 99% from target 90 99% 90 99% from target 90 99% Date 6-9 of the following month bonny Score = 3 80-90% 80 90% from target 80 90% from target 80 90% from target 80 90% from target 80 90% from target 80 90% from target Average Score = 3 80-90% 80 90% from target Sometimes unavailable 80-90% 80-90% 80 90% from target 80-90% 80 90% from target 80-90% Date 10 of the followi ng month Bad Score = 2 70-79% 75 80% target 75 80% target 75 80% target 75 80% target 75 80% target 75 80% target Bad Score = 2 70-79% 75 80% target 70-79% 70-79% 75 80% target 70-79% 75 80% target 70-79% Date 11-15 of the following month Very Bad Score = 1