Reflective Practice Essay

1. Understand how to reflect on dedicate in adult social compassionate1.1 Reflective practice is the ability to constantly monitor unmatch opens have deed in a given role and make ad retributivements where necessary. For me as c arr, pensive practice is particularly principal(prenominal) because no two cases will invariably be the same and it is vit completelyy historic to remain reactive and brooding at all times. Reflective practice has been demonstrated to have strong benefits when it comes to the delivery of person centred care, and toilette dish out me to encertain(p) that I am able to accurately assess the require of each resident as an individual rather than as a case number to be merely care for. With reflective practice widely regarded as genius of the most heavy elements of modern care work, it is essential that all care workers become familiar with reflective practice methods.1.2 Reflective arrange is important because it helps me develop and imrpove my pr actise by thinking about what am I doing. It is about thinking hings over. It dismiss help me to assure feelings and the wider issues involved. By reflecting on events it advise allow me to make sense of something that has happened or been said and and possibly see the meaning and reason behind someone elses actions or words. By reflecting on our receive actions we are able to see areas where we could improve, assortment strategies or actions. It is great tool to aid our skill. This is explained by ,,Kolbs learning theory. David Kolb proposed a 4-stage experiental learning cycle that applies to all learners. He sugested that agile or concrete experiences provide a basis for observation and reflection.1.3 It is my business to ensure my association and skills ate up to date. It is important to regulary attend training. Legislations and procedures are constanly changing and it is important to maintain my knowledge and keep it current. The GSCC code of practise states that car ers should Be accountable for quality of their work and take responsibility for maintaining and amend their knowledge and skills Undertake relevanttraining to maintain and improve their knowledge and skills + contribute to the learning and schooling of others. Seek assistance from employer o leave authority if in that respect is any doubt about how to proceed in work matter.1.4 Beliefs systems can be method for visiting, organising and making sense of the military man around us. By exploring our own peronal values and beliefs we are able to understand our own individual perspectives of liveliness and world around us. As a care assistant I need to be careful non to impose my own values upon the divine service user. I can slow fail to recognise service users rights to their own standards and beliefs because I held too rigidly to my own beliefs. There may be umteen differences between my values and standards and service users such as Having a bath only once a week incompa tible sexual preferences Wearing thick, winter clothes in summer Refusing medicineIm responsible for providing an equal, not discriminatory and inclusive service to all service users no matter what how different are their values from mines.2. Understand the greatness of feedback in improving own practice2.1 Constructive feedback should include two positive feedback and opportunities for phylogeny. Giving both positive and negative feedback enables others to fully understand the impact of what it is they are doing, so that they can continue the effective and overcompensate the ineffective. Feedback is intended to improve an individuals contribution and develop snap off staff morale. When feedback is given constructively, people will often respond positively. afterward all, most people are keen to improve. However, because feedback can be seen as criticism, they sometimes react by trying to defend themselves choosing not to visualize what is said selective reception doubting the motives of the person giving feedback denying the daring of the feedback rationalising why they behaved the way they did making excuses for their behaviourBecause of this, careful consideration needs to be given to how feedback is delivered, making it positive and helpful.2.2 Feedback is important because sets up brand and the person knows what to improve on gets the person motivated and foc utilise help identify weaknesses and strengths express and stress what is important to the organisation and the job and thus what the person concerned should prioritise builds moral and relationship between quizzer and worker (depending on how the feedback is given and what sort of work culture there is), in turn, this builds on the credibility of the feedback induces competition and challenge a crap of motivation encourages a learning environment, as oppose to a win-lose effect environment encourages initiatives and risk/taking chancesconfident. I asked her everything I wasnt s ure about and explained to her my feelings.Supervision and feedback is very useful and help me to improve my practise. familiar should be given to me by my service users, colleagues of family members. It can be just a little comment about my-self, about work I am doing. I always need to be skimy to listen. Who can give me better feedback on my work if not my service users? If Im not sure if Im doing my job properly, I can always ask my customers. I can prepare a box and tell them to write comments on my work. Then I should read it carefully and apply it in my work.3. Understand how a individual(prenominal) development plan can contribute to own learning and development3.1 A private development plan is a tool that helps one to organize their life activities in terms of certain objectives. It can constitute of personal or professional goals or both e.g. goals on career, relationships, education and health. It is profitable as one can transform their goals into an achievement. Co mponents may include Objectives What do I want to be able to do or do better? Actions What methods will I use to achieve my learning objectives? supremacy criteria How will I recognise success? How will I look backward and measure my improvement? Achievement date When do I stop to achieve my objectives? Implementation How will I practise and apply what I learn?3.2 Everyone should have their own personal development plan. This should be an up to date record showing trainings attended and any training and development needs identified. These needs should have been identified by my-self, my manager or assessor. During my I work I can welcome out that I need much training in administration of medication, my manger can feel that I need some more training in moving and handling due new equipment need to be used in my workplace. Also my assessor can realise during y control that my health and safety training needs to be up dated. This is all kind of support for me in planning and reviewing my development plan. I can also learn from discover more experienced colleagues, working and discussingissues as a team, reading books/newspaper or searching for support on internet.3.3 Others may include The individual my service users have the most important role in my personal development because they are the ones I am doing it for. To provide the best care and support for them. Their reactions on my work, satisfaction/ not satisfaction will show me where the gaps are or what my strengths are. Carers /colleagues Because my work is mostly teamwork my colleagues play an important role in my personal development plan. workings in team improves my communication skills, common sense If I husking out that I am a role model for one of my colleagues I should know I do my job well. Supervisor/ bank note manager my manger is here to support me with all my needs, doubts and questions. By observant me she can find areas in my work which needs developing so she can provide tr aining for me. NVQ assessor comes to observe me and helps me with my work. By observing and working with me she can find gaps in my knowledge and advise me where to find information to develop my skills.3.4 Benefits of PDP to professional life Clearer ideas about the kind of life and work I want. greater confidence in the choices I make. Greater confidence in the skills, qualities and attributes I bring to the career of my choice. Being in a better position to compete for jobs. Being better able to discuss my skills, personal qualities and competences with employers. Better problem-solving and planning skills. Developing the positive attitudes and approaches associated with lucky professional life. Many employers now expect employees to understand their own work and to know how to adapt to meet times of increased workload, stressful situations or conditions of change. Employees are judge to respond well to change. Whilst some employers offer training, it is more typical for e mployers to expect graduates to arrive ready to manage both their own performance and the performance of other people. Time devoted to understanding what influences your own performance can be very well spent. It is also important to be aware of how yourbehaviour affects other people.Employees are often expected to show personal commitment to their continuous professional development (CPD), actively seeking out information, training and events that will keep their skills and knowledge up-to-date. intentional how to learn, and how you learn best, will be invaluable in the work place. Benefits of PDP to personal life A better understanding of myself Being in a better position to make appropriate choices to meet my aspirations. Greater ken of my needs and how to meet these. Greater awareness of the unique contribution I can make. Developing a positive, forward-looking approach.

Who Is an Entrepreneur

Common/ contrastive aspects of the paper2 Conclusions6 References7 Who is an enterpriser? Introduction Who is an enterpriser? is a scruple that aroused umpteen controversies and debates. Among many holds that talks approximately the entrepreneur and the handle of entrepreneurship I ordain focus on cardinal phrases that time-tested to answer this question or demonstrate the uselessness of the question. Analyzing many different points of fool entirely in allow for conduct to a advance and deeper concord of the phenomena.Therefore, this is non an ex proceeding science, c ar for typesetters case mathematics or physics. It leads us oftentimes to interpretation, which means that, thither will always be a need of debate. Short Summary In the article Differentiating entrepreneurs from miserable ph mavin line Owners A Conceptualization, Carland et al. tries to answer the question by foc apply on the characteristics of an entrepreneur and they go further with compari ng him to a refined trade possessor. They assigntle a definition for all(prenominal) and then, they apply the main ideas to a larger scale and differentiate an entrepreneurial venture from a blue origin.Gartner criticize their point of view in his article Who is an entrepreneur? Is the vilify question and holds that it is improper to define the entrepreneur because it would mean that an entrepreneur fits a certain type of mortal, which is non true since the views are not homogenous. That is why Gartner involves a more than suitable approach for the excogitation, to analyze the entrepreneurs behavior. In the article Who is an entrepreneur? Is a question worth request, Carland et al. tries to respond to Gartners critique and in the end, he argues that indeed entrepreneurship is a complex and dynamic fantasy.Common/different aspects of the paper In the article Differentiating Entrepreneurs from scummy caper Owners A Conceptualization, Carland et al. , in terms of entr epreneur and sharp backing owner, focus on intentionality and characteristics. In their opinion, an entrepreneur purpose is service and obtainment and he is characterized as an ripe psyche who will work strategic management arranges, while a small business organisation owners purpose is furthering somebodyal goals, and to whom the business is the ancient blood line of in fall down which will consume almost all of his time.In terms of differentiating Entrepreneurial Ventures form depleted Business Ventures, they focus on the same ideas applied to a larger scale. However, this drive to define the impressions, and especially their arguments were hardly criticized by Gartner in his article Who Is an Entrepreneur? Is the Wrong Question. He brings into discussion the situation when an exclusive personal goal is to establish a business for profit and growth. He considers that Carland et al. are one shot, first by focusing on intentionality, instead of construct, and tri ce by focusing on the person instead of the act of entrepreneurship.He argues that, by referring only to intentionality rather than to concrete things same articulated strategies or observed behaviors, they increased even more the ambiguity. In my opinion, Carland et al. s attempt to define a small business owner as an mortal whose main characteristic is achieving its personal goals is a vague statement. To be more particular proposition, I will take as an example a farmer, who lives in the country, has no job, owns 10 hectares of vineyards, and decides to start a business in booze industry. For him, this will be the primary source of income.To help me set his goals, I will analyze Maslow pyramid. According to Abraham Maslow we will start from the base. Our farmers first goal will be to sell as much wine as to be able to keep on his physiological needs, like buying food, water and so one. After satisfying his basic needs, he will want to assure the need of safety and in that re spectfore, he will need to earn more money. So how can he do that? Growing his business and raising his earnings. This means that his goal will adjustment into growth and profit while his business remains his principal source of income. And so one, we can continue to higher stages in the pyramid.Therefore, I consider that, the desire of achieving its personal goals cannot be a specific characteristic for a small business owner. I connaturally believe that the two terms, entrepreneur and small business owner, are so close link that the transition between them can be made very leisurely and therefore I again dis assort with Carland et al. because of their attempt to totally rive the concepts. For instance, if we take the farmer, on the the first stage of Maslow pyramid, according to Carland et al. , he fits the exposition of a small business owner, by having his business as his primary source of income and furthering his personal goals.But, what if we add that he discovers a se cret rule of wine, a overbold type of product, and he is able to put it into practice? This last feature be broads to an entrepreneur therefore, the farmer will have some(prenominal) characteristics from a small business owner and an entrepreneur. So is he rattling a small business owner or he had wrick an entrepreneur? Gartner tries to show what differentiates an entrepreneur from non-entrepreneurs and it demonstrates that behavioral approaches are the ones we should concentrate on, for analyzing future researches in entrepreneurship, than trait approaches.He withal recognizes that trait approaches and behavioral trait approaches are two related concepts that cannot be treated separately. Gartner explains that if we talk about behavioral and trait approaches, we analyze the entrepreneurs characteristics through its activities undertaken to create an ecesis. For instance, Arthur kale tries to take a behavioral viewpoint of an entrepreneur and then analyses his traits and s pecific characteristics (judgment, perseverance, knowledge of the world and business).Jenks and Kilby disagree with studying the personality of an entrepreneur and they advertise researchers to study the behaviors and activities of an entrepreneur. However here, I consider that we can analyze equally, two the traits and the behavioral of an somebody, because are strongly connected, and can be related in both ways, only if the focus should be on the behavior. First, the behavior of an individual can be determined by its characteristics, as if for instance a person who most often takes hasty decisions he could be an madcap person.And second, if we analyze an individual characteristics, we can suppose that he will pay in a certain way, like if he is very assured in its believes he could assume more endangerments than a person who does not trust its own ideas. Still we have to analyze apiece person as a simple, because everyone is unique and behaves in its own way. Gartner uses researches that focuses on the person of the entrepreneur, and tries to settle an entrepreneurs qualities (traits), like need for achievement, locus of control, risk taking, values, age, and others.Then he explains that these are worthless to differentiate entrepreneurs from others, because in the trait approach, an entrepreneur is considered a particular personality type with certain characteristics, but if we port at the studies, we can see that few entrepreneurs employ the same definition, so the views are not homogenous. In the article Who is an entrepreneur? Is a question worth asking, after analyzing a compilation of Gartners studies of entrepreneurship, Carl et al. demonstrated the fruitlessness of his trait research.They considered that he used inconsistent definitions, samples that are not homogeneous or comparable and most important, he created an inconsistent entrepreneurial profile, which is often not significantly different from the rest of the population. Van de Ven find oneselfs it in any case important to analyze the traits and characteristics of a leader. However, Carland et al. considered that there are not so many classification schemes involving complex human behavior and that is one think why they have excluded it.According to Gartner, we cannot talk anymore about entrepreneurs in widely distributed without referring to characteristics of the sample. In their continuous attempt to separate the term of entrepreneur from small business owner Carland et al. uses also psychology literature and considers that ones personality is defined by all aspects of life and is largely set during the formative years. However, Gartner still believes that it is impossible to settle certain traits for an entrepreneur because everyone is different from other.Gartner also disagrees with the last part of Carland et al. entrepreneurial definition, which ties the state of being an entrepreneur to in advance(p) behavior, and he brings up the problem of ident ifying if only the first firms in each industry are the groundbreaking ones and all other sequent would be small business owners. I consider that an entrepreneur is an innovative person, so in this respect I disagree with Gartners opinion. In addition, this does not mean that only the first company in each industry is innovative, like Gartner believes.Even if two firms are competing on the same industry, the second firm appeared on the trade, could have products with the same utility and some similar characteristics, but the product can also contain an extra reinvigorated, special, different, and innovative characteristic. Like for instance when it appeared the beer with lemon, I consider that is was a result of innovative thinking, because although it has the main utility of a bear, to quench the thirst, and has similar characteristics, it can also be seen as a vernal and different product.In this respect, Bhide, in his article The questions every entrepreneur must answer, con siders that in the same industry, the election that suits for one entrepreneurial venture can be completely irrelevant for another. In addition, he gives as an example companies like Microsoft, Lotus, WordPerfect, and Intuit, which are competing in the same industry but had a very different evolution. In his research What is entrepreneurship? , Davidsson analyzes entrepreneurship through competitive behaviors. He agrees with Gartner. He does not consider intent as an example of entrepreneurship. On the one side, he manages to debar more the risk of ambiguity by restricting the entrepreneurship concept to a market context which gives a more precise characterization to the process and on the other its permissive because it has no restriction to innovation, organizational context, risk taking and others.He sees entrepreneurship on a small level, which has important effects on a bigger scale, because it sees the whole market. In addition, it is brought into discussion the problem o f differentiating a product from its similar product that constitutes innovation. Moreover, but not lastly we demo with the dilemma if new methods of manufacturing, marketing, distributing the product could be also considered as innovation and here, Gartner brings into discussion, the debate on which are the truly innovative methods.In the end, Gartner tries to change a long held viewpoint of entrepreneurial process by identifying it as the creation of new organizations. After that, he debates if the entrepreneurship ends once the organization creation is over. In his opinion the entrepreneurship ends once with the creation stage of the organization. In these respect, Greiner (1972) and Steinmetz (1969) considers that any organization can survive on past its creation stage to all the possible stages like growth, maturity, and decline.Therefore, if we look at the process itself and analyze each stage, when the individual creates an organization he takes different roles like innovato r, manager, small business owner and many others and each is characterized by specific behaviors. But the gear up of these stages arent always the same. I consider that when the creation of the organization is on its end stage, we cannot say that entrepreneurial process its necessarily over. In certain situations, some firms extend their business by discovering a new revolutionary product.To be more specific, if we take in consideration a company which produces take out, and it discovers a new product that havent existed before, lets suppose its butter, than the company will have to develop only some extra operations to make the revolutionary product. Therefore, the milk company will support a creation of a new sub organization in this section (technology, marketing, sales, management, and so one). Moreover, here come into discussion the wonted(prenominal) entrepreneurs, who, after creating a business, they are still identifying new business opportunities and put it into practice when they are able to do that.An raise polemics, we can find on the article of Ucbasaran et al. , Does entrepreneurial experience influence opportunity identification? . After using data and research methodological analysis among individuals engaged in entrepreneurial acts, they conclude that, on the one side, there are some differences between inexperienced novice entrepreneurs and experienced accustomed entrepreneurs, but on the other, they also have some similarities in their behavior.Both habitual and novice entrepreneurs are in continuous searching for knowledge and development. wizard difference between these two categories is that with their experience, habitual entrepreneurs, identify more business opportunities, and one explanation could be that they use different sources of information like financiers, employees, and consultants. In addition, their attitude to business opportunity identification is different. They consider that one opportunity often leads to another bu t it can also bug out in connection with some problems.Experienced entrepreneurs are also convinced that it is of the essence(p) to obtain the necessary resources and capital to implement a good idea, and they emphasize the importance of spontaneity and alertness. In addition, experienced entrepreneurs often identify business opportunities with higher level of innovativeness. One explication could be their ability of choosing the best person for the right activity, based on their experience, which gives them more time to develop more business opportunities. Wright et al. brings into discussion the risk of habitual entrepreneurs to repeat same ideas but in different or changed environments.I believe that habitual entrepreneurs indeed find more easily business opportunities because of their experience in the changing of the market needs, and most important customers needs. They have a relegate understanding of the market mechanism and how vital is the spontaneity. They also unders tand better the consequences of doing or not doing something. However, entrepreneurship cannot be treated as an independently concept so therefore it can be related to areas like for instance mathematics, statistics, economics and many others.We find an attempt to prove the importance of having a complex model, in Bygrave and Hofers research, Theorizing about Entrepreneurship, where they try to highlight that entrepreneurship is a dynamic concept, which cant be analyzed very good, using simples models like regression. They consider that we need a model with much more variables, such as discontinuities in entrepreneurial process, changes of state (changes of phase in organization, including start-ups), sensitivity to initial conditions and multiplicity to anterior variables.In my opinion, using mathematics or some other exact sciences offers us a less unobjective approach but if the model is not complex enough, we can also miss some details that could lead us to a rung conclusion or interpretation. Conclusions After analyzing opinions from several authors of articles, who assay to understand the concept of entrepreneurship and Who is an entrepreneur? , we can conclude that there are many points of view in this respect and thats why we cannot reach to a common valid and accepted definition of the concepts.Some tried to establish the differences between entrepreneurs and non-entrepreneurs, others tried to differentiate even the entrepreneurs between them, focusing on experience, and some tried to measure the concept through statistics, all having the same aim, to understand deeper the concept. However, there will always be the need of debate because the concept itself is a subjective one. So it remains to our discretion what opinion do we agree with, or we may very well create our own concept of an entrepreneur and entrepreneurship.In my opinion, a better understanding of the entrepreneur concept, needs a more suitable question, than Who is an entrepreneur? , like What does an entrepreneur do? . I believe that if we are able to establish his behavior, this will lead us to its characteristics, on the one side, and on the other, it could also give us a vision of his potential future behavior. After analyzing all points of view, I finally created my own concept of an entrepreneur.Therefore, first I believe that an entrepreneur should be able to create an organization, based on an original innovative idea, and sustain it. Second, he is concentrated on anticipating the need of the person on long term and finds the most efficient way of satisfying it. Third, he takes enormous risks in order to fulfill its goal and he is able to conciliate easy to changes. Moreover, most of all he identifies itself with the organization. Therefore, on an entrepreneur all these characteristics and behaviors complement each other.References Bhide, A. 1996) The question every entrepreneur must answer, Harvard Business Review, 74(6), 120-130 Bygrave, W. D. & Hof er, C. W. (1991), Theorizing about entrepreneurship, Entrepreneurship Theory an Practice, 16(2), pp. 13-39 Carland, J. W. , Hoy, F. , Boulton, W. R. , & Carland, J. A. (1984). Differentiating entrepreneurs from small business owners A conceptualization.Academy of Management Review, 9(2), 354-359 Carland, J. W. , Hoy, F. , & Carland, J. A. C. (1988) _Who is an Entrepreneur? _Is a question worth asking, American Journal of Small Business, 12(4) p. 3-39. Davidsson, P. (2004) What is entrepreneurship? Chapter in Researching entrepreneurship. Boston, Massachusetts Springer. Gartner, W. (1989)

Computer Virus Expository

Computer Virus A true virus mountainnot sprinkle to an some other estimator without gracious assistance. Computer virus has now acquire widespread. Its almost everywhere in every computer. It is one of the study problems of the computer users. Viruses are like the disease of the computer. Letting the virus in it brush aside cause harm or even destroy exclusively files stored in the computer. Virus infection costs millions even billions of money if virus penetrates into major servers like government database system, bank and airport systems.Computer virus end destroy, control or even steal information without the knowledge of the user. at that place are three mannikins of computer virus. First good-hearted is the Trojan dollar it pretends to be a legitimate plan. It attaches itself to a program then executes itself. Named afterward the Greek armys tactic of hiding their soldiers in a giant wooden horse. This virus does not multiply but alternatively take for the c omputers protection weaker and more susceptible to other threats. Second kind is the worm, is has a self replicating ability that spreads itself through computer network.It search for loopholes in the network copies itself and reaches another computer in the network. This kind of virus invades the kernel of the computer that makes it halt and become slow. It replicates in forceful number that make duplicates of files that cause confusion in the computer user. The thirdly kind is the malware it is a malicious program that steals information from the computer and the user. dislocate personal information like bank accounts, credit card number and other information that set up be used against you. This information is creation used by hackers to generate money and make fraud.The program overly downloads other files and viruses into the computer. There are also other kind, unusual kind of viruses that is less encountered by common computer users. These viruses may be put in in cor porations and companies for conspiracy. This is the rabbit/wabbit and the logic bombs. The rabbit also known as wabbit is a kind of virus that copies itself and sends twice through the ASP return stream. It copies itself in drastic number that makes the system clog, become slower and make the files more difficult to remove/delete.Cleaning of the infected system was became a persistent and complicated process. The other kind is the logic bomb, virus that acts like a time bomb. It is a piece of code intention entirelyy inserted into a program or software system that will set-off malicious functions when certain conditions are met. The code is hidden in program and software written by hackers. Certain logic bombs sometimes execute at certain payloads or at pre-defined time like Fri sidereal day of the 13th and April fools day (April 1st).Trojans that activates on certain dates are also called time-bombs. There are tips and whoremonger that can be done to prevent the infection of the computer by viruses. First is to set-up your computer. Consider running a firewall on the computer. Also place an antivirus program. Regularly update the operating system and antivirus software, and delete all gratuitous files and programs. Second is on downloading files and email attachments. Be careful of opening files from untrusted sources. ever so scan the file before opening.Also be aware that email attachments are also a source of computer viruses and last, be knowledgeable closely viruses and the behavior of the computer. Computer virus is one of the major problems of the computer users. It can destroy, control or even steal information. Virus infection can be prevented by being aware of the viruses, about its behavior and the things that it can do. Always remember that a virus cannot spread by itself without human assistance. So be aware and be knowledgeable in all things that you don in computer. Think before you click.

Cultural Change

Organization civilization And transplant organizational shade a popular nonwithstanding also a genuinely complex concept has been identified as an influential calculate affecting the successes and failures of opposemental deviate efforts. organizational culture could be looked at as the pattern of sh ar valued, beliefs and assumptions considered beingness the captivate way to moot and act at bottom an boldness (Schneider, 1985).In other words, culture the pattern of sh bed set, beliefs and assumptions considered to be the appropriate way to think and act within an organization. socialization is shared refining helps members solve problems kitchen-gardening is taught to advancedcomers agriculture arduously influences demeanor Gener eithery, this shared culture is invisible to the employees and their interpretations are hand outed as something unique to the soultheir private opinions.People tend to surround themselves with others of bid opinions and values, thus reinforcing their common beliefs and expectations. Where does organization culture come from? It comes from the Organization founder, vision and mission statement, past practices, crystalise focusing attitude and behavior and through accessibleization the process that helps employees hold to the organizations culture more quickly and effectively.People/ Employees of the organization ascertain culture through stories, narratives of signifi pratt even sots or actions of tidy sum that convey the sapidity of the organization, rituals, repetitive sequences of activities that express and reinforce the values of the organization, material symbols, physical assets distinguishing the organization, language, acronyms and buzzword of terms, phrases, and word meanings proper(postnominal) to an organization. Keeling (1981, p. 8), who offers that culture refers to an individuals theory of what his fellows know, view and mean, his theory of the code being followed, the ga me being played, in the order into which he was born. In a similar framework, Geertz (1973) views culture as a symbolic system (i. e. , shared codes of meaning) that reflects understandings shared by social actors. These definitions tout ensemble imply that culture affects slipway members think, feel, and act. According to Henry Mintzberg, stopping point is the soul of the organization the beliefs and values, and how they are manifested.I think of the grammatical construction as the skeleton, and as the flesh and blood. And culture is the soul that holds the thing together and gives it life force. in that respect fore, culture is the social glue that helps and holds an organization together by providing appropriate standards for what employees should say or do. People who get hold of worked in different organizations agree that from each superstar organization is different from the other organization. Things are not make the same way in everywhere in the organization. Ev en businesses within the same indus strive put up be quite different from each other.The difference is what management scholars call organisational culture or merged culture. Therefore every organization has their own culture concord to which they carry out their day-to-day activities and act and behave accordingly to it. Do Organizations have uniform culture? Schein (2009), Deal & Kennedy (2000), Kotter (1992) and many others state that organizations lots have very differing cultures as well as subcultures. Dominant Culture expresses the core values that are shared by a legal age of the organizations members.Subcultures mini cultures within an organization, typically defined by department designations and geographical separation. Core Values the primary or dominating values that are accepted throughout the organization. Strong Culture a culture in which the core values are intensely held and astray shared. Organizational culture is on that pointfore different from national culture or heathenish culture. The national culture in which the business is based merchant ship however have some influence on that businesss organisational culture. Smircich (1983) has analyzed different conceptions of organisational culture in congress to the anthropological schools.Organizational culture has been conceived either as a variable or as a root metaphor for conceptualizing organization. The studies displace be separate into two areas organizations have been regarded as cultures (is antenna) or having a culture (has approach). It happens all too often. A company figures castrates with senior high school expectations of improving surgery. When the transports fail to mystify root and produce retrieveed results, the unfulfilled hopes lead management to introduce other seemingly promising changes. These, too, ultimately fail.The sequence repeatsan unending musical rhythm of high expectations followed by failure and, inevitably, frustration on the part of mana gement and cynicism on the part of workers. There are several possible reasons for these failures. one(a) give away reason is that changes introduced fail to alter the fundamental psychology or feel of the organization to its members, it is this feel that directs and motivates employee efforts (Guzzo and Shea, 1992). Without changing this psychology, there can be no sustained change. The main point is organizations have hatful in them if the people do not change, there is no organizational change.Changes in hierarchy, technology, communication networks, and so forth are effective only to the tier that these structural changes are associated with changes in the psychology of employees. The primary mechanisms for both corroborateing and changing an organizations culture includes 1. What managers pay attention to, measure and arrest? 2. The ways managers (particularly top management) react to critical incidents and organizational crises 3. Managerial economic consumption model ing, teaching, and coaching 4. The criteria for allocating rewards and status and . The criteria for recruitment, selection, promotion, and removal from the organization. Managers should expect to encounter difficulty in clearly understanding situations that involve change. Analyzing a change problem can become quite complex because of the large number of variables that mustiness(prenominal)(prenominal) be considered since theres no way to stop change from happening, there are several positive steps to make a change program successful, including diffuseing channels of communication, developing a learning environs, and providing training.Even with open communication, careful readying, and extensive training, young program or idea may still meet with resistance. According to Schein, culture is the most difficult organizational attribute to change, outlasting organizational products, services, founders and leadership and all other physical attributes of the organization. His o rganizational model illuminates culture from the standpoint of the observer, described by ternary cognitive levels of organizational culture (Schein, 1992).Culture change may be necessary to number employee turnover, influence employee behavior, make improvements to the company, refocus the company objectives and/or rescale the organization, countenance better customer service, and/or achieve specific company goals and results. Culture change is impacted by a number of elements, including the external environment and industry competitors, change in industry standards, technology changes, the size and disposition of the workforce, and the organizations history and management. 3-Step Model This is often cited as Lewins key contribution to organizational change.However, it penurys to be recognized that when he essential his 3-Step model Lewin was not thinking only of organizational issues. Nor did he intend it to be seen separately from the other three elements, which comprise hi s Planned approach to change (i. e. subject area Theory, Group Dynamics and Action Re expect). Rather Lewin precept the four-spot concepts as forming an integrated approach to analyzing, understanding and bringing more or less change at the root word, organizational and societal levels. A successful change project, Lewin (1947a) argued, involved three steps . Step 1 Unfreezing.Lewin believed that the stability of gentleman behavior was based on a quasi-stationary equilibrium victualsed by a complex field of driving and restraining forces. He argued that the equilibrium needs to be destabilized (unfrozen) before old behavior can be discarded (unlearnt) and new behavior successfully adopted. Given the type of issues that Lewin was addressing, as one would expect, he did not believe that change would be liberal or that the same approach could be applied in all situations The unfreezing of the present level may involve quite different problems in different cases (Lewin, 1947a, p . 29). Enlarging on Lewins ideas, (Schein (1996, p. 27) comments that the key to unfreezing . .. was to recognize that change, whether at the individual or group level, was a profound psychological dynamic process. Schein (1996) identifies three processes necessary to achieve unfreezing disconfirmation of the validity of the status quo, the induction of guilt or survival anxiety, and creating psychological safety. He argued that . .. unless sufficient psychological safety is created, the negatively charged information go out be denied or in other ways defended against, no survival anxiety will be felt. nd consequently, no change will take place (Schein, 1996, p. 61). In other words, those interested have to feel safe from loss and humiliation before they can accept the new information and reject old behaviors. . Step 2 Moving. As Schein (1996, p. 62) notes, unfreezing is not an end in itself it . .. creates motivation to learn but does not necessarily control or predict the direct ion. This echoes Lewins view that any attempt to predict or strike a specific outcome from Planned change is very difficult because of the complexity of the forces concerned.Instead, one should seek to take into account all the forces at work and identify and evaluate, on a trial and error basis, all the available options (Lewin, 1947a). However, as noted above, (Lewin (1947a) recognized that, without reinforcement, change could be short-lived. Step 3 Refreezing. This is the final examination step in the 3-Step model. Refreezing seeks to stabilize the group at a new quasi-stationary equilibrium in order to ensure that the new behaviors are comparatively safe from regression.The main point about refreezing is that new behavior must be, to some leg, congruent with the rest of the behavior, personality and environment of the learner or it will simply lead to a new round of disconfirmation (Schein, 1996). This is why Lewin saw successful change as a group activity, because unless gro up norms and routines are also transformed, changes to individual behavior will not be sustained. In organizational terms, refreezing often requires changes to organizational culture, norms, policies and practices (Cummings and Huse, 1989).It is more difficult to change the culture of an existing organization than to create a culture in a brand new organization. When an organizational culture is already established, people must unlearn the old values, assumptions, and behaviors before they can learn the new ones. The two most important elements for creating organizational cultural change are executive support and training. . Executive support Executives in the organization must support the cultural change, and in ways beyond verbal support. They must appearing behavioral support for the cultural change. Executives must lead the change by changing their own behaviors.It is extremely important for executives to consistently support the change. Training Culture change depends on behav ior change. Members of the organization must clearly understand what is expected of them, and must know how to actually do the new behaviors, once they have been defined. Training can be very useful in both communicating expectations and teaching new behaviors. separate components important in changing the culture of an organization are constrain value and belief statements use employee focus groups, by department, to put the mission, vision, and values into words that state their impact on each employees job.For one job, the employee express I live the value of quality patient care by listening attentively whenever a patient speaks. This exercise gives all employees a common understanding of the desire culture that actually reflects the actions they must assign to on their jobs. Practice effective communication keeping all employees certain about the organizational culture change process ensures commitment and success. heavy employees what is expected of them is critical fo r effective organizational culture change.Review organizational structure changing the physical structure of the company to lay out it with the desired organizational culture may be necessary. As an example, in a small(a) company, four distinct business units competing for product, customers, and internal support resources, may not support the creation of an effective organizational culture. These units are unlikely to align to support the overall success of the business. Redesign organization approach to rewards and wisdom needs to change the reward system to encourage the behaviors vital to the desired organizational culture.Review all work systems such as employee promotions, pay practices, exercise management, and employee selection to make sure they are aligned with the desired culture. Hofstede (1980) looked for world(a) differences between over 100,000 of IBMs employees in 50 different countries and three regions of the world, in an attempt to find aspects of culture that might influence business behavior. He suggested about cultural differences existing in regions and nations, and the importance of international cognisance and multiculturalism for the own cultural introspection.Cultural differences reflect differences in thinking and social action, and even in mental programs, a term Hofstede uses for predictable behavior. Hofstede relates culture to ethnic and regional groups, but also organizations, profession, family, to society and subcultural groups, national political systems and legislation, and so forth Hofstede suggests of the need of changing mental programs with changing behavior first which will lead to value change and he suggests that however certain groups like Jews, Gypsies and Basques have maintained their identity through centuries without changing.Hofstede demonstrated that there are national and regional cultural groupings that affect the behavior of organizations and identified four dimensions of culture (later five in his stu dy of national cultures Power aloofness (Mauk Mulder, 1977) Different societies find different solutions on social inequality. Although invisible, deep down organizations creator inequality of the boss-subordinates relationships is functional and according to Hofstede reflects the way inequality is addressed in the society. According to Mulders Power Distance Reduction theory subordinates will try to reduce the military group distance between themselves and their bosses and bosses will try to maintain or enlarge it, but there is also a degree to which a society expects there to be differences in the levels of position. A high score suggests that there is an expectation that some individuals wield larger amounts of power than others. A low score reflects the view that all people should have equal rights. . Uncertainty avoidance is the coping with uncertainty about the future.Society copes with it with technology, integrity and religion (however different societies have differe nt ways to addressing it), and according to Hofstede organizations deal with it with technology, law and rituals or in two ways rational and non-rational, where rituals being the non-rational. Hofstede listed as rituals the memos and reports, some parts of the accounting system, large part of the planning and control systems, and the nomination of experts. . Individualism vs. collectivism disharmony of interests on personal and collective goals (Parsons and Shils, 1951).Hofstede brings that societys expectations of Individualism/ Collectivism will be reflected by the employee inside the organization. Collectivist societies will have more emotional dependence of members on their organizations, when in equilibrium organization is expected to show responsibility on members. . Masculinity vs. femininity reflect whether certain society is predominantly manlike or female in terms of cultural values, gender roles and power relations. . Long- Versus Short-Term Orientation which Hofsted e describes as The long-term orientation dimension can be interpreted as dealing with societys search for virtue.Societies with a short-term orientation generally have a strong concern with establishing the absolute truth. They are normative in their thinking. They exhibit huge respect for traditions, a relatively small propensity to save for the future, and a focus on achieving quick results. In societies with a long-term orientation, people believe that truth depends very much on situation, context and time. They show an ability to adapt traditions to changed conditions, a strong propensity to save and invest, thriftiness, and perseverance in achieving results. Conclusion Employees form an overall subjective perception of the organization based on such factors as degree of risk tolerance, group emphasis, and support of people. This overall perception becomes, in effect, the organizations culture or personality. These favorable or unfavorable perceptions then affect employee dea th penalty and satisfaction, with the impact being greater for stronger cultures. Just as peoples personalities tend to be stable over time, so too do strong cultures. This makes strong cultures difficult for managers to change.One of the more important managerial implications of organizational culture relates to selection decisions. Hiring individuals whose values dont align with those of the organization is not good. An employees performance depends to a considerable degree on knowing what he should or should not do. Changing the organizational culture requires time, commitment, planning and proper performance but it can be done. References Henry Mintzberg Cultural and Environmental civilise of Thought culled www. mbaknol. com accessed Thursday11th April 2013. Geertz, C. (1973). The interpretation of culture. New York Basic Books.Keeling, R. M. (1981). Theories of culture. In R. W. Casson (Ed. ), Language, culture and noesis (pp. 42- 66). New York Macmillan. CHAPTER FORTY-ONE Creating a Climate and Culture for Sustainable Organizational Change Benjamin Schneider Arthur P. Brief Richard A. Guzzo (1996) Accessed on Thursday 11th April, 2013 http//media. johnwiley. com. au/product_ancillary/64/04702605/DOWNLOAD/chapter41. pdf B. Schneider, Organizational Behavior, Annual Review of Psychology, Vol. 36, pp. 573611, 1985. R. A. Guzzo and G. P. Shea, Group proceeding and Intergroup Relations in Organizations, in M.D. Dunnette and L. M. Hough (eds. ), Handbook of Industrial and Organizational Psychology, second ed. , Vol. 3 (Palo Alto, CA Consulting Psychologists Press, 1992). Smircich, L. (1983) Concepts of Culture and Organizational Analysis. Administrative Science quarterly 28(3). Pp. 339-358. . . Cummings, T. G. and Huse, E. F. (1989). Organization suppuration and Change, 4th edition. St Paul, MN West Publishing. Cummings, T. G. and Worley, C. G. (1997). Organization Development and Change, 6th edition. Cincinnati, OH South-Western College Publishing. . D eal T. E. and Kennedy, A. A. 1982, 2000) Corporate Cultures The Rites and Rituals of Corporate Life, Harmondsworth, Penguin Books, 1982 reissue Perseus Books, 2000 . . Hofstede, Geert (1980) Cultures Consequences International Differences in Work Related Values, Beverly Hills, CA, Sage Publications, reprinted 1984 . . Kotter, John and Heskett, James L. (1992) Corporate Culture and Performance, Free Press ISBN 0-02-918467-3 . . Lewin, K. (1946). Action research and minority problems. In Lewin, G. W. (Ed. ), adjudicate Social Conflict. London Harper & Row. . . Lewin, K. (1947a). Frontiers in group dynamics.In Cartwright, D. (Ed. ), Field Theory in Social Science. London Social Science Paperbacks. . Mulder, Mauk (1977) The routine power game, Martinus Nijhoff Social Sciences Division Parsons, Talcott, Shils, Edward (1951), Toward a General Theory of Action, reprinted as Parsons, Talcott, Shils, Tolman, Stouffer and Kluckhohn et al. , Toward a General Theory of Action Theoretical foun dations of the Social Sciencies, transaction Publishers, 2001 Ravasi, D. , Schultz, M. (2006), Responding to organizational identity threats exploring the role of organizational culture, Academy of oversight Journal, Vol. 9, No. 3, pp. 433458. Schein, E. H. (1996). Kurt Lewins change theory in the field and in the schoolroom notes towards a model of management learning. Systems Practice, 9, 1, 2747. Shein, Edgar (1992). Organizational Culture and Leadership A Dynamic View. San Francisco, CA Jossey-Bass. p. 9. How to Change Your Culture Organizational CultureChange You Can Transform Your Culture With Consciousstairs By Susan M. Heathfield, About. com Guide http//humanresources. about. com/od/organizationalculture/a/culture_change. htm

Collection of Revenue

CHAPTER ONE Introduction 1. 1 Background of the believe local anesthetic authority receipts is the money smooth from training of wait on and do commonwealth from individual and separate organization. E really topical anesthetic authority globally has its type of receipts that it collects dep cease upon the environments surrounding it and the type of champion it offers to its resident or citizens. The availability potency and use of finances be the pith of any organization founding and non least topical anaesthetic anaesthetic regimen, in them habitual serve role,(Cola, 2002).Infrastructure, social and community attends in that respect is the secernate of and democratic system concord to Wood et al (1988), evaluateation means the sales value of goods and service that deal been supplied or sell to the customers. According to Mclaney, (1998) receipts is an increase in wealth rising from transaction in goods and services. Nigel et al (1988) noned that the b etter the service the operations kitty stick out, the better entrust the potential to attract customer and so fuck off measureation income.The balance in the midst of capacities overly affects assess income and accept of goods and service therefore time ensures that all demand is satisfied and no taxationation is confuse in any organization. The regime withal abets topical anesthetic anesthetic anaesthetic authorities by giving grants such(prenominal) as road levy funds topical anaesthetic authorities transfer fund and contribution in lieu of range out-of-pocket to the growing demand on topical anaesthetic authorities. As the cable for new and improved services increases for all cardinal(p) services analogous insistency to the citizens.According to Wakhisi (1994), it was stated that the council should seal all loopholes to enable them become monetaryly unchanging by intensifying their receipts aggregation to effectively provide the services ask t o both the give outers and citizens at large. The availability, control and use of finance ar at the core of any organization existence, and least topical anaesthetic authorities, in their public service suffery role. there atomic number 18 growing demands on topical anesthetic authority funding, as the requirements for now and improved services increase local anaesthetic authorities current or day-to-day expenditure atomic number 18 financed from a range of tax receiptss, honorariumments for the provision of services (charges, rent on halalty, planning authorization fees etc. ), commercial rates and exchange political science grants. On the especial(a) benefit is the comprehensive way in which it identifies the funding gap between the expenditure an authority should incur in hark backing its services and the income it should derive from local stems Donughue. 2003). 1. 2Statement of the problem Performance of LAs varies widely. Some clearly argon managing to im prove service delivery and chthoniantake new projects identified as priorities by citizens like road repairs, bridges, water supplies, drainage, grocery store improvements, street lighting. Others be struggling with knightly debts, reducing their efforts to collect local receiptss because of the easier money from LATF, employing ever more(prenominal) staff, increase councilor allowances, and opting for projects with little or no benefit to citizens.R tear downues collected by county and municipal councils include site value, land rent, argona development fund, house rent, markets fees, sight parks fees and line endorses. In al intimately all LAs, there is a huge gap between the formally approved budget and what genuinely happens. The forecasted grosss erectnot be collected, so most LAs run concisely of money. For example the County council of Makueni annual budget report, 1998/1999, 2002/2003, and 2008/2009 financial year indicated that there was a problem in receipts a ccruement.The county treasurer expressed her concern on the cash flow problems the council is facing due to non-payment by debtors making it unavailing to service the escalating debts it owes its creditors. in the segment of engineering and urban planning evaluate income was kshs. 2,733,086 and actual income was kshs. 1,036,726, the department of health and environment evaluate income was kshs. 1,036,729, the department of finance clerk the expected income was kshs. 9,297,777 and the actual income was kshs 1,252,000 and the department of social service the expected income was kshs. 60,834 and the actual income was kshs. 670,000 respectively source (C. C. M Annual Position for the monetary Year 1998/1999, 2002/2003 and 2008/2009). This look for tries to identify the factors that affect revenue accumulation trouble by local authorities in Kenya and commend on what to be done to be able to manage the verbalism of revenue parade by local authorities in Kenya. 1. 3Objectives o f the get hold of 1. 3. 1Main objective The primary(prenominal) objective of this depicted object is to investigate the factors touch on the assembling of revenue by local authorities in Kenya. . 3. 2Specific objectives (i)To investigate the personal effects of revenue collectors on the concern of revenue collection. (ii)To investigate tax nonremittal as a factor affecting revenue collection guidance in local authorities. iii)To investigate how leadinghip affects the trouble of revenue collection in local authorities. iv)To investigate the effects of organizational influence on the forethought of revenue collection in local authorities. 1. 4Research Questions i. How do revenue collectors affect the management of revenue collection in local authorities? ii.How does tax default affect the revenue collection management? iii. How does leadership affect the revenue collection management? iv. What effects does political influence have on the revenue collection management? 1. 5Signifi gitce of the hold This study pull up stakes match the research worker with the knowledge and skills because during the course of the study the researcher leave be exposed to so legion(predicate) challenges, which he depart be special(a) of acquire solutions about, and also it lead widen the scope of his learning accordinglyce at the end he forget have fulfilled an faculty member requirement.Also it pull up stakes benefit Makueni county management who chthonicstands the meaning behind revenue collection by local authorities and c arfully examine its purpose and how to utilize a great deal of attention to selecting strategies to manage the aspect of revenue collection which provide help to fulfill the societys necessitate and other stakeholders. Finally Kenya Methodist University result get reference study materials, which forget be of great use to the students and the lecturers.And also after fulfilling an academic requirement the researcher will get a certificate, which will win credibility of Kenya Methodist University to the public and world at large. The study will benefit the following groups of stakeholders 1. 5. 1 Employees The study will assist revenue collectors to know the importance of collecting all revenues with a high palpate of duty, discipline and honesty pertaining to the services rendered. It will develop team work and collective responsibilities between the management, employees and the residents to develop Makueni district. . 5. 2 Management This work will assist the policy maker to adopt other strategies of enhancing revenue collection so as to reduce accumulation of debts outstanding. It will assist the management to avoid having shortsighted budgetary control system where service department make commitment beyond the approved budget levels. It will assist the management to utilize properly all the revenue collected by giving the required services to the residents so as to motivate payments promptly. 1. 5. 3 The PublicThe study will create awargonness among residents on the services provided, those to be provided by the management and the importance of paying for the services rather than evading payment. 1. 6Scope of the study The study will focus on investigating the management of revenue collection in Kenya. The take aim will be county council of Makueni. The respondent will include revenue collectors and the managers team who are revenue users and they will be met at their work station and their respective offices. The study will be carried out from March to June 2013.Questionnaire and interviews will be used to touch information. 1. 7Limitation of the study The principal(prenominal) limitations of the study will be 1. 7. 1 pass by management Most of top management may not cooperate very much and there might be forgetful information from the staff. 1. 7. 2 Documentation There may be no enough documentation availed for scrutiny, the unveiled ones, may be confidential. 1. 7. 3 shelter Most of the top offices in the city council are usually a no-go zone as they are mostly manned by the NCC security personnel. 1. 8Delimitation This research will be conducted inside the following parameters i.Only collection of revenue factors identified as applicable to this research will be considered for inclusion in the study. ii. Only Makueni County will be included in this research. Other counties in Kenya are excluded. iii. Results of this research will depend upon responses of the revenue collectors, managers team who are revenue users and inferential statistics data depth psychology outcome. 1. 9 Definitions of terms 1. 9. 1 Revenue Collectors The revenue collectors are the employees of the LAs responsible for collecting the different fees and charges of the authority.They should be fitting pros of integrity and sound ethical morals for good management of revenue collection. 1. 9. 2 impose Default Tax default by the relevant institutions and business mounta in leads to uncollected revenue and making the court of the revenues hard. 1. 9. 3 Leadership The way any LA is led by its officials is an inseparable factor on how the revenue is managed. Corrupt leadership has led to the distraction of authorities hence leading to the collapse of many and failure to deliver services. 1. 9. 4 Political InfluenceThis is the influences that satisfy comes mostly from councilor and other government officials to satisfy their own selfish gains finished unofficial ways. CHAPTER TWO 2. 0LITERATURE REVIEW 2. 1Introduction This armhighlights lit so as to find out what other researchers have contributed, and the consummation of their research regarding this field of management of revenue collection in local authorities. The main factors of consideration in this study are also reviewed to recreate out a clear understanding of their effects in revenue collection management. 2. Theoretical review 2. 2. 1 Continuous switch possibility Shone L and Brown (1978) the advocates of the theory of transport deald that, a theory of change is simple, step by step model describing the program inputs and the expected outcomes of your effort. conjecture of change should be a useful tool a lens that gives the management a sharp focus on the steps it take to take, or a strong well placed lever that sewer help move just the right mountain. This theory will draw Makueni County to clarify their assumption about how change will happen in collection of revenue.A general statement of flavourion will not do this for it, because theories of change are not mission statement or bighearted visions. They are exact and somewhat exhaustive plan that immortalize every step, however large or small. Theories of change should be peculiar(prenominal), detailing protagonism actions Makueni County will take and the in take ined results. A detailed theory of change will give a credible, well drawn blueprint for advocacy work and a clear basis for evalu ation of Makueni County much simpler. 2. 2. 2 Theory of planned behavior Theory of planned behavior of Adzen (1988) helps us to understand how we can change the behavior of people.Its a theory that predicts behavior, because behavior can be planned. This theory is a successor of the mistakable Theory of reasoned action (1975) by the same author. Adzen argues that behavior appears to be 100% voluntary and under control. It argues that behavior of others greatly affect how people behave towards a product or company. This theory will help the people concerned with collection of revenue determine the behavior of the concern and come up with ways of how to change their behavior, if its negative , and how to encourage a positive behavior.For instance with effective collection of revenue are probable to change the behavior of the way the local authorities manage the aspect of revenue collection. 2. 2. 3 System approach theory of management According to British researchers from the insti tute of human relations, Katz et al (1996) came up with the theory and viewed on organization as an blossom forth system. In this theory they had the following suggestions first, that the main functions of an organization is to receive inputs or energy from the environments where inputs include material, people, information and finances.In this eccentric local authorities receive revenue from the service users or the residents and other donors. Secondly the inputs received are then converted to outputs i. e. the revenues collected enables the provision of services required by these residents as shown here below. Environment inputConversion outputEnvironment cite Cole (1999) Thirdly, that open systems discharge their output into their environments whereby services that are generated are then taken to the required environment to be used and then generate more revenues and profits, which are fed back into the organization to provide push inputs and the cycle continues.Lastly, one o f the key features of open system is its independency on the environment. County council of Makueni as a system is interdependent with its environment for its existence and stability. Just like a human body the central neuronic system and cardio-vascular system are the major sub-systems and the same applies to county council of Makueni that is divided into sub-system, i. e. the tail fin departments, which are independent of one another and to the environment surrounding them. 2. 3 Empirical review 2. 3. 1 tacks of revenue collectorsAccording to World fix (2000) the local government revenue collection systems are often characterized by a huge number of revenue instruments. However, the main sources of own revenues are usually property rates in urban councils, business passs, market fees and versatile uses charges, often in the form of surcharges for services provided by or on behalf of the local government authority. Nevertheless, experiences from a number of African countries s how that these revenue instruments have serious shortfalls.For instance, property taxes can be very costly to get by (Brosio 2000 McCluskey and Franzsen 2005), and the enforcement of user fees has resulted in widespread resistance to pay from the poorer segments of the urban universe in some countries (Fjeldstad 2004 Fjeldstad et al 2005). Moreover, complex business licensing systems have proved to be major impediments for the start-up and expansion of especially micro and small enterprises (Devas and Kelly 2001 Sander 2003 Pimhidzai and Fox 2011).However, experience shows that when well administered, these revenue instruments can provide substantial and reliable Revenues for urban municipalities. 2. 3. 2Property tax Empirical studies by Serwanga, (1992) on revenue declarements between conglomerate levels of government generally argue that few fiscally significant taxes are more appropriate to local administration than property tax. This is due to the fact that real property is v isible, immobile, and a clear indicator of one form of wealth.Hence, in principle, property tax is difficult to avoid and, if well administered, it can represent a non-distortional and extremely efficient fiscal tool. Property tax as an annual tax on real property is levied in all countries in Africa (McCluskey and Franzsen 2005). normally it is a local government tax, levied mainly in urban areas . clownish properties are often not taxed, although property taxation is being blanket(a) to rural properties in some countries such as South Africa under the terms of the Local Government Municipal Property Rates arrange 6 of 2004 (Franzsen 2007).Where differential rates apply, the tax rates for residential properties tend to be significantly dismay than the rates for commercial, industrial, and government properties, where these are taxable. 2. 3. 3 Business licenses In Africa, the standard mechanisms for mobilizing revenues from businesses have been through licensing. Although the original intent was regulatory, local business licensing has increasingly become simply a revenue source in most places (Lubega, 2000). Typically, business licenses generate between 5% and 30% of local government own revenues in urban councils.In many countries, however, the system has been quite unsatisfactory, often quite inequitable, and has imposed huge be on business, while generating relatively little money. According to Chitembo, (2009) the regulatory aspects of the license system have been largely abandoned. In addition, poor policy build and weak administration mean that license coverage assessment, collection, and enforcement rates are low, leading to poor revenue generation. Thus, many existing business license systems across Africa contain serious defects.These include (Devas and Kelly 2001 385) High compliance cost to businesses, due to multiple licensing and complex procedures Tariff structures that are complicated and do not reflect ability to pay A action idioti c with ineffective regulatory requirements, which provide opportunities for rent seeking Poor administration and evasion, which reduce the tax base and generate inequities and a revenue source that generates relatively little income for local governments. 2. 3. 4 User fees linking payment and service deliveryBrun, Chambas and Fjeldstad, (2012) argue that taxes are not the best mechanism for matching demand and supply of public services. Better links can be achieved through cost-recovery charging systems, which tie the amount paid directly to the amount consumed. By providing a more direct link between citizens contributions and service delivery, such mechanisms may become effective means to recover the costs of service provision, and to produce efficiency in the consumption of the service. Hence, most observers argue that user fees should touch a prominent role in local government finance (Bahl et al. 003 76 Bird 2001). The main economic rationale for user charges is not to produ ce revenue, but to encourage the efficient use of resources within the public sector. When properly externalizeed, user charges provide information to public sector suppliers on how much clients are willing to pay for particular services and by ensuring that the public sector supplies are valued by citizens. Free or subsidized services may result in over-consumption of such services. Moreover, it may prove difficult to target the beneficiaries of free services (Rondinelli et al. 000) Local government authorities commonly experience difficulties in collecting taxes, fees and charges (Bird. 1989). Thus, there are many experiments being carried out to find solutions to make tax collection more revenue productive (Allingham, and Sandmo, (1972). Practices for collection of local taxes range from cases where local government authorities collect the taxes themselves to cases where tax collection is outsourced to private divisors, semi-private partners and the central government.Market co operatives and private companies collecting tax on behalf of the local government are examples. Revenue collection is outsourced to a range of different types of agents within and across councils. A major challenge facing privatized revenue collection in local government authorities is to assess the revenue potential for various tax bases (Serwanga, (1992). Commonly, revenue assessment is conducted on an ad hoc basis, often move over on the previous years reported collection.Substantial underestimation of the revenue potential may imply that actual collection by the agent is substantially higher than what is reflected in the contract. Consequently, there is a risk of ending up in a situation where the agent keeps the substantial helping of the revenues collected, which already seems to be the case in some council (Lubega, 2000). 2. 3. 5 Effect of tax default According to Bahl, & Bird, (2008) taxes are widely perceived to be unfair. The citizens see few tangible benefits in return for the taxes they pay.This situation heightens taxpayers perceptions of development from an unequal contract with government, and may promote tax resistance. Although most taxpayers are unable to assess the exact value of what they receive from the government in return for taxes paid, it can be argued that they have general impressions concerning their terms of apportion with the government. In this context, it can be assumed that taxpayers behavior is influenced by their gratification or dissatisfaction with the terms of trade with government.Thus, if the system of taxes is perceived to be unjust, tax default may be considered as an attempt by the taxpayers to come up their terms of trade with the government. Chon and Reinikka (1999) argue that people engage in tax evasion when the expected benefits(low taxes) are equal to the expected costs(bribes and punishments)This tends to agree with Alongham and Sandmo(1992) who also suggested that a rational individuals choice to evade w ill be based on the expected gains or losses associated with the decision.To further the argument, Bird (1989) asserts that defaulters in most developing countries can realistically assign expected value of zero to the likelihood of being detected and penalized that the more severe the penalty, the less likely it is to be applied which showed a flunk in administration.Contrary to that view, Wentworth et al (1985) asserted that causes of tax defaulting are the exchange, social shed light on and chances available for evasion . Evaders in that study reported that they were not getting value for their money, tax rates were too high and that government did not spend payers money wisely, that the burden of taxes fell on low income and salary earners. 2. 3. 6 Forms of tax evasionAccording to Mwenda (2009), tax evasion can take any of the following forms Failure to report incomes profits or gains otherwise legally chargeable to tax Reporting only part of the income gains or profits Mainta ining morose books of accounts with intent to reduce taxes Making false claims of expenses or allowances or deductions Under declaration of goods for duty purposes and Outright export to avoid payment of duties 2. 3. 7 LeadershipOne of the major issues in governance is show in the fact that citizens continue to demand the devolution of power and resources to local units (Chitembo, 2009). A close scrutiny of the management and mathematical process of existing local authorities shows that most local authorities in Kenya are not only poorly managed, but are also close to financial insolvency. Whilethe central government in Kenya manages plans and develops policies in regard to the whole nations affairs, local authorities tend to have jurisdiction peculiar(a) to the city, municipal, county or town councils (Economic Survey 2005).Naturally therefore, their level of action is quite limited as compared to the central government. In spite of the limits of their action, most local autho rities act as the avenues for implementing decisions formed by central government at the local level however, a review of press reports and accurate surveys undertaken within Kenya hasrevealed that there is disillusionment with the cognitive process, management and competence of local authorities in providing the services that they are mandated to provide (Odhiambo, Mitullah&Kichamu, 2005).It is clear that local authorities are not only failing to provide a satisfactory level of services but are also poorly managed and have departments that are among the most corrupt within the public sector in Kenya. A further indication of the growing dissatisfaction with the services provided by the existing local authorities is seen in the rise of residents associations which are disposed(p) to resort both to court action or to campaigns aimed at withholding of the rates due to councils as a mechanism for compelling local authorities in Kenya to provide services on a regular basis (Odhiambo, M itullah&Kichamu, 2005).Against this background, it is important to make an assessment on the reasons for this all round poor performance of local authorities before appropriate proposals for reformsreforms and improvement are make. 2. 3. 8 Political Influence Performance of the local authorities in Kenya is not only affected by the lack of autonomy from the Ministry for Local Government. The bring down manner of enlisting councilors and personnel is prone to abuse.Since the Local Government make up (Cap 265) allows for the appointment of councilors by the president, oftentimes such councilors are reluctant to pose to the authority of the managers in the local authorities. In situations where the councilors are elected, experiences of political party influence also arise. This difficulty is often reflected in councils in which the political divisions are so sharp that councilors are permanently preoccupied with gaining speedy political advantage over their opponents.In some case s, personnel are employ without the consideration of their ability to perform the tasks at hand. Councilors and executive committees of the local governments were initially engaged in power struggles, rather than focusing on their core functions in their first five years in office. This disputation has prevented a focus on institutionalization and development. However, it is worth mentioning that, for the last several years, the fever of competition subsided mainly due to the increasing understanding of the councilors.Councilors should demonstrate a great degree of responsibility and concurrently work towards a delivery of services, such as the improvement and construction of roads, often in partnership with local communities and some UN agencies (Economic Survey 2005). 2. 4 Research gap From the empirical literature review, it is clear that taxation by local governments is important for raising the required revenue for the local authorities. Management of revenue collection in m ost local authorities in Kenya has not been effective.Very little attempt has been made to improve on revenue collection. Planning the same has not been noble either. In most cases the Audit department which acts as a guard dog of all financial management, specifically revenue collection in various collection centers suffer significantly from shortfall such as proper approach to audit work, lack of experience and planning techniques, lack of professional etiquette, reliance on manual systems and lack of training leading to poor revenue collection Audit which leaves some leakage for misappropriation.Interference from political leaders seriously hampers operations in revenue collection in their wards. There is need to assess the factors that affect the collection of revenue by local authorities in Kenya. Revenue collectors need to use all the pieces of practice of law at its disposal against all tax defaulters and ensure recovery even if it means use of courts of law. This is import ant given the fact that a roach of revenue is being lost through tax evasion and avoidance. Local governments have the mandate to raise their own revenues to finance their activities.However much as the government is said to have sovereign right to collect taxes, nought likes paying taxes and yet everybody appreciates that taxes need to be paid. This drives some persons into the act of tax evasion. Tax defaulting has sound effects on the revenue collection by local authorities. At the same time, there is need to study the specific effects of tax collectors on the management of revenue collection by local governments. Very little research has been done to investigate the effects of leadership on the management collection in local authorities.There is also need to investigate the political influence effect on the management of revenue collection by local governments Revenues for the local authorities have persistently fallen short of targeted due to various challenges in revenue coll ection, tax evasion, poor leadership and political influence in the management of local authorities. no(prenominal) much literature exists in this field. It is this reason that has prompted this research to try finding out the factors that affect the collection of revenues by local authorities hence filling the literature gap in factors affecting revenue collection by local governments in Kenya. . 5 conceptual framework Figure 2. 1 Conceptual framework Independent variable star dependant variable seeded player agent 2013 2. 5. 1 Revenue Collectors The revenue collectors are the employees of the LAs responsible for collecting the different fees and charges of the authority. They should be competent professionals of integrity and sound ethical morals for good management of revenue collection. 2. 5. 2 Tax Default Tax default by the relevant institutions and business people leads to uncollected revenue and making the administration of the revenues hard. 2. 5. 3 LeadershipThe way any LA is led by its officials is an essential factor on how the revenue is managed. Corrupt leadership has led to the misdirection of authorities hence leading to the collapse of many and failure to deliver services. 2. 5. 4 Political Influence This is the influence that satisfies comes mostly from councilor and other government officials to satisfy their own selfish gains through unofficial ways. 2. 6Operationalization In this section the use of indicators that influence the successful outcome of revenue collection process will be identified and used to measure the variable against the parameters.The variables will be measured against the parameters and statistics. For local authorities to achieve its goals, collective goals move between the manager and subordinate should be done. This research will establish whether performance management goals are achieved ensuring employee flexibility and acceptance of the goal set. It will further determine the level of employee empowerment and control against and control against the performance standards and targets as a parameter. The performance evaluation would be measured victorious into consideration the time frame and feedback received.The reward system parameter would be analyzed top measure its impact on employee motivation and commitment. 2. 6. 1 Operational framework Figure 2. 2 Operational framework Dependent Independent Measurements SOURCE AUTHOR 2013 CHAPTER THREE 3. 0 RESEARCH methodology 3. 1 Introduction This chapter discusses the research design, methods and procedures used by the researcher to carry out the study. The research design, target population, render, design, data collection instruments and data abstract methods are explained in this chapter too. . 2 Research design This research will apply descriptive design. Descriptive design involves field survey where the researcher goes to the population of interest to ask certain issues about the problem under the study, Kothari (2000). The design is used to obtain information concerning the current status of the phenomena to take in what exists, with respect to variables or condition in a situation. The inference design uses the existing information available to gather data for psychoanalysis.Research design aims to gather data without any manipulation of the research context, where the researcher has got no control over the variable, Mugenda and Mugenda (1999). 3. 3 Target population The target population of the study in the county of makueni will comprise top managers, middle level managers, lower level managers, operational staffs and treasurers. The categories are represented in the table 3. 1 below. Table 3. 1 Table showing study population categoryTarget populationpercentage Top managers 105% Middle level managers2010% Lower level managers 3015% Operational staffs10050% Treasurers5025%Source Author (2013) 3. 4 Sample design, procedure and size of it The researcher will use stratified random sampling design. The targe t population will be divided into subgroups and respondents picked randomly from the target population. A sample size of 200 respondents will be selected from the five population categories using a ratio of 0. 5 where a total of 100 respondents will be selected to achieve at least 50% of the target population. The sample of respondents from the target population will be as 10 top managers, 20 middle level managers, 30 lower level managers, 100 operational staffs and 50 treasurers.This will make all the respondents in the target population to have equal chance of participating in the study. The participating respondents will then be picked randomly from each sub group and issued with questionnaires. The sample sizes are as shown in the table 3. 2 below. Table 3. 2 Table showing sample size CategoryTarget populationSample ratioSample size Top managers100. 55 Middle level managers200. 510 Lower level managers300. 515 Operational staffs1000. 550 Treasurers500. 525 Total2000. 5100 Source Author (2013) 3. 5 Data collection instrumentsThe researcher will use questionnaires with open and closed ended questions to collect the required data. This is because the questionnaires are easy to administer and gives qick, accurate statistics where a large number of respondents is used. 3. 6 Data analysis The researcher will use descriptive and quantitative data analysis to enable to describe the distribution of data. Frequency and percentage tables will be used to interpret the data and a presentation of the same will be made by use of pie charts and graphs. REFERENCES 1. Allingham, M. G. nd Sandmo, A (1972) Income Tax Evasion A Theoretical analysis, Journal of Tax and Public Economics. Vol. 1 No. 3/4pp. 41-57. 2. Bahl, R. & Bird, R. (2008) Subnational Taxes in maturation Countries The Way Forward. Public Budgeting & Finance, Vol. 28(4), pp. 1-25. 3. Baskin, M. (2010) Constituency organic evolution Funds (CDFs) as a Tool of Decentralized tuition. Overview paper presented the 56th population Parliamentary convention, 10-19 September, Nairobi. 4. Bird, R. M (1989) the Administrative Dimension Of Tax Reforms In Developing Countries. In 5.Brun, J. -F. , Chambas, G. and Fjeldstad, O. -H. (2012) Local government taxation in Africa. Paper prepared for ICTD (draft). (Brighton International Centre for Tax and Development). Chapter 2 (pp. 23-63) in Local government finance the challenges of the 21st century. Second Global Report on decentalisation and Local Democracy. Barcelona United Cities and Local Governments. 6. Chitembo, A. (2009) Fiscal Decentralisation A ComparativePerspective. well-bred Society Representatives Sitting on the Zambian National Constitutional Conference (NCC). Lusaka. . Dillinger, W. (1991) Urban Property Tax Reform Guidelines and Recommendations. Urban Management curriculum Tool (Washington D. C. The World Bank). 8. Etzioni, (1986) Tax Evasion and Perceptions of Tax Fairness A Research Note Journal of Applied Behavior Scient Vol. 2 No. 2 pp. 177-185. 9. Lubega, (2000),Income Tax Evasion In Ugandas Informal Sectors , A Dissertation Submitted by M. A. At Makerere University, Kampala 10. Of Ugandas Experience, 1970-1992 Thesis for M. A EPP Faculty of Economics and Management, Makerere University, Kampala. 1. Serwanga, J. (1992). Government Tax Revenue Decline and retrieval An empirical Analysis 12. Tax Reform In Developing Countries. Duke University Press, shorthorn and London pp. 315-330. 13. World Bank (2000) Entering the 21st Century. World Development Report 1999/2000 (New York Oxford University Press for the World Bank). Yatta, F. and Vaillancourt, F. 2010. Africa. 14. Modern Local Government in Kenya,Nick G. Wanjohi, Konrad Adenauer Stiftung (KAS) and Agency for Development Education &Communication, Nairobi, 2003

Sap Bw Parallel Data Load

Scenario You contribute an jester BW transcription with several (application) servers. You would kindred to distribute the work blame of the data loads and other data w behouse management activities in a way that fits your needs best. This could mean that you would kindred to have all processes distributed across all available servers or that you would wish well to have one dedicated server for these processes. 2 Introduction deplete uses the terms instance and application server synonymously. In order to distract misunderstandings we use the term instance for an conk out instance (application server) in this document.For a physical machine we use the term server. Some of the settings described in this document are done on an instance level, some on a server level. If you dont have several instances (of the selfsame(prenominal) SAP system) on one server you dont have to draw this distinction between instance and server when reading this document. thither are a host of funct ions and settings in the area of load reconciliation provided by the basis system (Web Application Server). However, these have been designed principally for SAPs ERP system.Customizing these features for optimum use with SAP BW requires further considerations. The challenges presented with data load processing originate from the fact that many jolly long running processes can be started almost simultanesouly. The standard SAP load equilibrize approach takes the quality of the instances into consideration when distributing the load. This quality is evaluated in regular intervals (five minutes by default). Within one interval a lot of fit processes may be started on the best instance, utilise a lot of work processes while the other instances are idle.An optimal distribution of BW OLAP workload or data load resource consumption cannot readily be achieved with this standard method. Without suitable planning, and under thick workload (peak) conditions, the risks can increase th at hardware becomes a bottleneck a limited number of servers can become saturated with processes consuming resources, and slaying (and stability) can potentially suffer significantly. A successful load fit approach optimally utilizes the hardware resources that have been allocated to the BW system.Note that this discussion assumes that an adequate sizing has been performed to properly size the SAP BW system (see SAP Service Marketplace alias quicksizer for more information). This document describes load balancing approaches for typical SAP BW activities. Commonly these activities process large amounts of data. information (within one process) is split into packages and can thus be processed in parallel on one or across several servers or instances. On the other hand, several processes can run in parallel on one or on several servers or instances.This center that we can have parallel processing (and consequently achieve load balancing) both within one process and across processes . In our examples we go forth use a system called XXX as SAP BW system and a system called YYY as an SAP source system of XXX. During data load processing, data is extracted from the source system and sent to the physical object SAP BW system. Other load processes involve the SAP BW system as source system, as well as the identify system (for example, DataMarts, activation of data in ODS objects). The instances and servers on XXX are as follows, the server ab1234 being the database server

Wendell berry, what are people for?

Wendell berrys essays What are People For? and The Work of Local Culture twain examine the conjure uping profession, which has in recent years been demeaned as the untaught population falls and large agribusiness replaces smaller family farms. Berry argues in both pieces that solid ground is non an outdated lifestyle, but a inevitable profession. In What Are People For? Berry discusses the exodus from farm to metropolis since World War II, attributing it to failures in agriculture.However, he disagrees with claims that failed farmers deserve their lot, or that the farm population has a large surplus he comments that It is apparently open to say that there are too many farmers, if one is non a farmer (123). Berry maintains that our farm get down no longer has generous caretakers (124) and that the uncouth exodus has harmed both urban and coarse America alike. agribusiness has not only harmed small farmers but overly the crud itself, and displaced rural people are not often absorbed into the urban economy.Berry sees kingdom as a necessary occupation, which is needed even to a greater extent(prenominal) desperately in light of soil erosion and other damage do to fertile agricultural land. It is not simply a job or lifestyle, but a crucial stewardship of nature. Farming is a skill, and well-managed farms and healthy soil are proof agribusiness reliance on machinery and destructive methods whitethorn be modern but ultimately counterproductive. What people are for, he implies, is to work and maintain the land.In The Work of Local Culture, Berry makes a more developed argument in favor of human stewardship of farmland and claims that a good local culture of farm people is required to arrange this important work. He sees farmers not simply as a rural dweller, but as skilled professionals better able to manage agricultural land than big businesses, beca role they possess intimidate, detailed association of the land, from the weather to its native processes and its smallest attributes. Land is becoming rapidly despoiled, and only knowledgeable farmers can assuage this danger.Practically speaking, he writes, human society has no work more important than this (155). Farmers form the local culture, which he assigns as the history of the use of the place and the knowledge of how the place may be lived in and utilize (166). It is based less on money than on community, shared knowledge and experiences, and rapidly vanishing skills of managing the land. The local culture can and must educate others in how to maintain and use fertile land, generate its avow economy, and maintain its sense datum of community.Farming is more than a job, but also an important part of a rural way of life that is vanishing rapidly (and should not). Himself a farmer, Berry sees acres not simply in economic terms, but almost as an art or craft, requiring skills and attention to more than just economics. He does not pit city against country and argue for the latters transcendency instead, he sees their interdependence and spends relatively little time condemning urbanites.He also thinks rural dwellers are themselves partly to blame they connive in their own ruin . . . and allow their economic and social standards to be set by television and salesmen and outside experts (157). Berrys essays convey the importance of farming as a vocation devoted to caring for the land and providing a butt upon which society is based. It involves more than simply growing food or raising livestock it forms the foundation of rural communities and entails important skills required to happen land productive.In his view, agribusiness and modern economics are no diversify for the skills of a traditional farmer equipped with intimate knowledge of the land He does not disparage cities or modernity, preferring instead to firmly define and defend the agrarian way of life as the weakened foundation of American society a foundation that urgently needs rep air. Berry, Wendell. What Are People For? San Francisco North Point Press, 1990.

Hemingway Hero

Hemingway Hero? senior reality and the Sea A precise grey humans walking unsteadily but with dignity. This excerpt is from Ernest Hemingways A Clean, illuminated Place, but it could have easily been mistaken for, The Old Man and the Sea, also written by Hemingway. In both stories, the obsolescent man and Santiago, both become very unsteady at the ending of the tale but, they manage to maintain their dignity. For the out of date man, in A Clean, Well-Lighted Place, the reason he is so unsteady is because he is drunk. He likes to go to the coffee shop at night and drink his night away, and somehow, he manages to pull out with all of his self worth.In The Old Man and the Sea, Santiago leaves the oceanic in destruction, but also keeps his dignity for, he believes he isnt defeated. At the beginning of A Clean, Well-Lighted Place, the waiters mention that the experienced man had recently tried to kill himself. Santiago, the fisherman in The Old Man and the Sea, wouldnt cow ard away from life like that. The waiters from the old mans story said that he attempted to kill himself because he was in despair. Santiago had many reasons to be in despair, but non bingle time did he try to take his own life away. In both stories, both of the elderly men seem to be persistent.The old man in the cafe was told that he wasnt going to be poured anymore alcohol. He insisted that the waiter should pour him some more. The first waiter did, but the next was more stubborn. Unfortunately, the second waiter won the battle, and the old man did not receive more brandy but, he did not go down without a fight. Santiago was a very persistent old man as well. He was injured greatly, while fighting a battle with a great marlin but he wouldnt allow the fish win without a fight. Eventually, Santiago killed the fish, but he was very persistent in his task.He too, would not go down without a fight. Hemingway Code Hero The old man, in A Clean, Well-Lighted Place, follows quite a fe w criterions to Hemingways Code Hero. The night seems to be kindred to death, is disciplined, he expresses himself with actions. The waiters said that he old man comes to the cafe every night, and just drinks it away. Hemingway Heros stay up at night, or always have a light on, because the night is the similar as death to them. The old man also seems to have such(prenominal) discipline, as a Code Hero should be, according to the standards.He is drunk, and withal he still manages to not spill and remain very mediocre which must have taken a lot of discipline to not be a slob, even when youre drunk. He also expresses himself through actions more than words. Granted, he is deaf, but he still knows how to talk his actions decidedly outweigh his words. He attempted suicide, which action screams louder than any words I have ever heard. This characteristic also follows the list of ideal traits a Hemingway hero should exhibit. The old man is a definite Hemingway Code hero.