The Fire :: Personal Narrative Writing

The Fire â€Å"C’mon, it’ll only take you a second,† he said. I can still remember the look on his face; he looked like a puppy begging for a treat. My red-haired neighbor was three years older than me; he had a sprinkle of freckles across his cheeks and a certain charm in his voice. â€Å"Ben, I don’t know about this. I don’t want to get into trouble,† I, being ever cautious, was always reluctant to participate in Ben’s adventures. â€Å"No one is going to find out. Stop being such a baby, and go get them!† he said, growing impatient. I was put in a difficult position. I had Smokey the Bear telling me it was wrong, and my best friend accusing me of being a coward. â€Å"All right, fine,† I said grudgingly, â€Å"I’ll get the matches, but you better come with me.† My heart was already racing, and I could feel my palms moisten. My father was the manager at the local bowling alley. This arrangement suited us well, as we would often spend our afternoons lounging around the bowling alley. For this particular act of mischief, the â€Å"Superbowl† was the perfect place to obtain our sought after matches. Much to our joy, the Superbowl was a mere mile away from our houses, just the right distance for twelve-year olds. It was far enough to seem like another world, yet close enough for us to venture to alone. We made our way through the dense foliage and towards the bowling alley. We had cleverly named our backyards as â€Å"The Woods†. For a child, even a dozen trees make a thick jungle. We soon came upon the large single-storied building; the prized matches were within. I saw the bowl full of matches on the snack bar counter. My heart was racing and my head was pounding; I might as well have been stealing the crown jewels. Much to my surprise, getting the unholy packet of matches was easy. We soon had what we yearned for. We now headed for our ‘Cabin’. The Cabin was a small clearing in a patch of trees. This provided us with ample space to play, and gave us the seclusion and privacy which acts of mischief required. We gathered the necessary materials and headed for Ben’s house. What possessed us to play with fire in the basement of his house, I cannot fathom. Ben and spoke little during this period.

Literature Review Performance Management and the Balanced Scorecard

Chapter 2 Literature Review Since the Balanced Scorecard was developed in the 1990’s by Robert Kaplan and David Norton (1992), it has gained in popularity amongst academics and practitioners. In 1990, Kaplan and Norton led a research study of a lot of companies with the purpose of exploring the new methods of performance management. The importance of the study was an increasing belief that the financial measures of performance management were not as effective as before with the development of modern business enterprise.Representatives involved in the study companies, including the researchers Kaplan and Norton, were persuaded that the reliance on financial measures of performance had an effect on their ability to create value. After deep discussions the group brainstormed on several alternatives but finally settled on the balanced scorecard, which featured performance measures, customer issues, internal business processes, employee activities, and shareholder concerns.Kaplan a nd Norton introduced the new tool as the Balanced Scorecard and summarized the concepts of the study in the first of three Harvard Business Review articles, â€Å"The Balanced Scorecard-Measures That Drive Performance†. Many organizations in both the private and public sectors have embraced the concept of the balanced scorecard. Most have implemented it in an attempt to improve performance (Chan & Ho 2000; Hoque & Jamesl Ittner & Larcker 2003). However, it appears that the term balanced scorecard is subject to different interpretations.For example, a document published by CMA Canada (1999) suggests that the term â€Å"Balanced Scorecard† maybe understood differently by different individuals/organizations. They state that many organizations believe that if a performance measurement system includes both financial and nonfinancial measures, it is a balanced scorecard, whereas Kaplan & Norton claim that a BALANCED SCORECARD is much more than just a collection of performanc e measures. Different interpretations of a BALANCED SCORECARD are evident in academic studies as well.Hoque & James (2000) determined BALANCED SCORECARD usage using a 20-item scale noting that their BALANCED SCORECARD measure might not pick up the strategic linkages of a real BALANCED SCORECARD. As a result, companies in their study may possibly have had varying levels of BALANCED SCORECARD implementation which could have affected their results, especially considering the fact that BALANCED SCORECARD usage was the dependent variable in their regression model.Chan & Ho (2000) stated in their limitations section that â€Å"†¦ the respondents may have mistaken their organization’s performance measurement system to that of a true BALANCED SCORECARD (p. 167). † It is also possible that a company’s performance measurement system has all of the attributes of a balanced scorecard but they do not consider it to be one. Clearly defining a BALANCED SCORECARD would be a 4 contribution to future research by providing a basis to determine the extent of BALANCED SCORECARD adoption by an organization. This study will attempt to do this.Although there are numerous studies on the balanced scorecard (Chan & Ho 2000; Hoque & James 2000; Lipe & Salterio 2000; Malina & Selto 2001; Lipe & Salterio 2002; Ittner & Larcker 2003; Speckbacher et al. 2003), only one study has attempted to develop a conceptual model of the scorecard and used it to examine the extent of its adoption. This was in Austrian, German and Swiss organizations (Speckbacher et al. 2003). This suggests a need for more research to examine what attributes of a Kaplan and Norton (1992, 2001, 2006) Balanced Scorecard other organizations use in their performance measurement system.This study will not attempt to explain the reasons for any differences between organizations with different levels of Balanced Scorecard adoption, it will only report them. In summary, while other studies have looked at specific aspects of the balanced scorecard, only one has looked at its structure as a whole (Speckbacher et al. 2003). Similar to Speckbacher et al. (2003), this study examines the structure of the BALANCED SCORECARD as a whole. This study is however, unique in that it addresses both the structure and use of the BALANCED SCORECARD. Kaplan & Norton (1992; 1996; 2001), the originators of the balanced corecard, emphasize that the inclusion of non-financial measures is just one aspect of the balanced scorecard, noting that there are several structural attributes that make it unique from other frameworks, such as KPI (key performance indicator) cards and stakeholder cards. Kaplan & Norton (1996, 2001) also suggest that its unique structure allows it to be used as a strategic tool to steer organizations towards sustained long-term profitability. They argue that simply including non-financial metrics in their performance measurement system is not enough for organizations to learn, improve , and grow.If Kaplan and Norton’s argument is correct, then companies with different levels of BALANCED SCORECARD adoption should see different results. This suggests a need to compare organizations that have different levels or numbers of balanced scorecard attributes to see if there are any differences. As well, academic studies may be more comparable if a clearly defined Balanced Scorecard was used. A clearly defined BALANCED SCORECARD would enable organizations and researchers to assess the level of BALANCED SCORECARD adoption which may help to explain some of the differences in results between studies.Understanding Performance Management Processes 2. 1 Defining Performance Maila (2006) stated that performance implies the action of doing things that is using things, attending to conditions, processing, communicating and achieving results. Performance is the actual work that is done to ensure that an organisation achieves its mission. In summary, performance encompasses in puts, conditions, processes elements, outputs, consequences and feedback. According to Maila (2006), the end product of performance should be measured against four elements that are: quantity, quality, cost or risk factors and time.The idea of measuring the end product is fully supported as it can be argued that a product can be in any form that is good or bad, hence the need to have it measured. Botswana Unified Revenue Service (BURS, 2002) states, performance shall mean the standard of performance required by BURS related to an employee's output measured in terms of quality and quantity. In addition, it shall mean the behavioural standards and competencies adopted by BURS. The OPM (2005) defined performance as actions, behaviour and/or inputs by a staff member contributing to the achievement of results.While the researcher acknowledges the above definitions, she argues that application of the definitions should be treated with a provision that the output of that action is positive to the organisation. In the researcher’s own definition, performance means an action by an employee that has produced an output relevant to an employee or organisation’s goals. 2. 2 Defining Management Management means to give direction, lead, control, govern, rule over, whilst a manager is an official who manages or controls- a person who has in his hands the general leadership of an enterprise or of a division (Bryman, 1984:78 as cited in Brynard, et al 1997).Vaughan-Jones (2009), defined management as a process of achieving organisational goals through engaging in the four major functions (planning, organising, leading and controlling). Cleland (1994:39-40) described management through the major management functions that are planning, organising, motivation, directing and controlling. Mayor (2005: 246) identified planning, organising, directing, controlling and motivating as roles of individual project manager, an improvement on the definition by Vaughan-Jones as i t has added motivation as a manager function.The description of the major activities/functions of the manager as planning, organisation, command, coordination and control put for the first time the management process into the context of major activities or functions (Fayol, 1949, pp. 3-6). These management functions have been condensed to four, namely: planning, organising, leading and controlling, (Robbins 2003). What comes out clearly from the literature is that planning, organising and controlling are common in the description of the management process or the functions of management.The researcher has made use of these concepts while cognisant of the fact that the usage of majority-based viewpoint can only be made if the viewpoint is proven by means of scientific investigation (Brynard, 1997: 54), however this research will not be able to prove that due to time constraint. In comparing management to leadership activities, the researcher noted that leadership activities has to do with: dealing with change; developing a vision and setting a direction for an organisation; formulating a strategy; aligning stakeholders with the organisation? s vision, motivating and inspiring employees; and recognising and reward success.Management activities include planning and budgeting, implementing strategy, organising and staffing to achieve strategy; and controlling behaviour and problem solving to ensure strategy is implemented, Henry (2008: 143). The research supports the contemporary definition of management provided by Mayor especially that he has added motivation to the definition, a factor that contributes to effective performance management. 2. 3 Defining Performance Management OPM (2005) defines performance management as: â€Å"ongoing communication process between staff and supervisor/managers for getting better organisational results.It involves: (a) establishing clear expectations and understanding about performance and the results to be achieved; (b) identify ing essential areas of performance as relating to the mission and objectives of the O/M/A; (c) developing realistic and appropriate performance criteria; (d) giving and receiving feedback about performance; (e) conducting constructive performance assessments; and (f) planning continuous development of staff to sustain and improve performance so that individual, unit and organisational human capital is optimised†.Performance management is a system for integrating the management of organisational and employee performance (Williams, 2002 as cited by Maila, 2006:13). Performance management is defined as â€Å"the systematic process by which an agency involves its employees, as individuals and members of a group, in improving organisational effectiveness in the accomplishment of agency mission and goals†, this was obtained through (U. S.Office Personnel Management, (Undated) Botswana Unified Revenue Services (BURS, 2002) states that performance management is a joint responsi bility between managers who carry out the assessments and the staff whose performance they are assessing. It is essential that this process is carried out objectively,openly and honestly. The researcher has found some common words to arrive at this definition: performance management is a continuous process between staff and supervisors agreeing on the activity to be performed, how it should be measured and within what period, with an aim to accomplish a goal at employee and organisational level. . 4 Defining Performance Management Processes Performance management process was defined as â€Å"a continuous process where supervisors and employees work together to establish objectives (goals), monitor progress toward these objectives and assess results†. With this process, employees receive regular feedback and coaching which is a vital development process for all employees (KSU, 2009). According Cornell University (2010), the first element of performance management process that must be effectively executed is specifying the required levels of performance and identifying goals to be achieved.The researcher understands from the above definitions that performance management processes is a continuous (non-stop) process that underscores the need for supervisors and employees to work together in determining the organisation and employee? s goals and determining performance standards required to achieve those goals. The researcher views performance management processes as a continuous negotiation process that calls for effective communication (Acuff, 2008:6).It is a process that requires that calls for identification and prioritisation of goals, defining what constitutes progress towards goals, setting standards for measuring results and tracking progress towards goals. It further calls for exchanging feedback among the components, reinforcing goal oriented activities and intervening to create improvement when needed. the performance management process places gre ater importance on the methods used to achieve results.This study recognises that there is a thin line between the definitions of management processes and the description of management functions which then points to the conclusion that these two concepts could be used interchangeably. 2. 5 Defining Performance Measurement Balanced scorecard originally developed as tool for performance measurement at the organisational level and has been expanded to include critical success factors (Kaplan and Norton, 1993 as cited in MoF, 2009).It is recognised by the researcher that the definition of performance measurement underscores the need for output/ product to be measured, (Maila (2006). Emphasis on measuring output is fully supported by this study as it could assist managers to determine whether or not the employee’s output contribute to the attainment of the set goals. The researcher’s contribution to the definition of measurement is that this process is aimed at determining strategies necessary to the realisation of the organisation’s objectives, as they appraise how far one is from attaining the set goal.The process calls for assessment of results and provision of honest feedback to either strengthen progress or remedy non progress. 2. 6 Importance of Performance Management Processes Flanagan and Finger (1998:154) stated that most performance improvement processes consist of agreeing on the standards or expectations by managers and staff: monitoring progress; recognising; achievement and reviewing the performance displayed with recognition and review featuring in the maintenance plan. It is imperative that supervisor and employee agree upon and understand each other's expectations of the job.This is the foundation upon which the entire performance management process will be built. The challenge is that both supervisor and employee have to posses negotiating skills as they are required to agree on each other’s expectation of the job. Acco rding to Cornell University (2010), the main purpose of performance management process is to develop people and improve performance by clarifying goals and coaching regularly. A secondary purpose is to provide honest and accurate formal evaluations to support rewards for performance practices.Performance management processes is important as it entails planning employee performance, facilitating the achievement of work related goals and reviewing performance as a way of motivating employees to achieve their full potential in line with the organisation’s objectives, (Swanepoel et al, 1998 as cited Maila, 2006:8). The researcher deducing from the literature above concluded that performance management process was important as it entails planning employee performance, agreeing on standards, monitor and evaluate performance with a view to facilitating the achievement of work related goals.The process is further important as it allows for a two way feedback aimed at supporting rewar ds or punishment for performance practices. According to Maila (2006, p. 4), criteria for measuring success should be clarified and obstacles timorously identified so as to seek solutions and that public service delivery is not halted, performance management system is one of the instruments that can provide that solution.According to Hogue (2010), performance measurement system highlights whether the organisation is on track to achieve its desired goals. Performance measurement system develops key performance indicators (KPIs), or metrics, depending on the nature and activities of the organization. KPIs can serve as the cornerstone of an organization’s employee incentive schemes. The researcher’s contention is that it is much more difficult to develop KPIs for each area of performance within the organisation which can be measured effectively.According to the MoF (2009), the BALANCED SCORECARD of Robert Kaplan and David Norton of 1996 provide a framework that not only p rovides performance measurements, but helps planners identify what should be done and measured. BALANCED SCORECARD is an important approach for measuring and managing the most critical processes in organization. To be meaningful, company performance should be judged against a specific objective is achieved. Without an objective, a company would have no criterion for choosing among alternative strategies and projects (Armstrong 2000; Chang 1999).For example, if the objective of the company is to maximize its return on investment, the company would try to achieve that objective by adopting investments with return on investment ratios greater than the company’s current average return on investment ratio. However, if the objective of the company were to maximize its accounting profits, the company would adopt any investment, which would provide a positive accounting profit, even though the company might lower its current average return on investment ratio (Birch, 1998; Atkinson, Warehouse, & Well, 1997).Performance measurement is important for keeping a company on track in achieving its objectives (Armstrong, 2000; Atkinson & Epstein, 2000; Frigo, Pustortio, George, & Krull, 2000). The selection of the most appropriate indicators is however, an area with no defining boundaries as there are a number of purposes to which performance measurements can be put, although not all performance measurement can be used for purposes (Fitzergerald, Johnston, Brignall, Silveston, & Voss, 1993).Even though individual firms tend to utilize firm-specific performance indicators appropriate to their needs, for many firms the main performance indicators would typically include some combination of financial; market/customer; competitor; human resource; internal business process; and environmental indicators (D’Souza &Williams, 2000; Barsky & Flick, 1999). More often than not usually however, performance measurements has relied on financial or accounting-based measures, de spite the drawbacks associated with such an approach.Specifically, the use of financial measures alone has serious limitations because of inherently backwards-looking nature, their limited ability to measure operational performance and their tendency to focus on the short-term (Kaplan et al. , 2001a; Ittner, Larcker, & Rajan 1997). The reliance on financial measures alone, therefore, to present the true picture of organizational performance, is in itself backward looking, especially from a variety of stakeholders.As a result, an organization requires more from its performance management system than ever before (Becker & Gerhart, 1996l Kaplan et al. , 2001a; Lambert, 1998). Several researchers have identified that the selection of performance measurement indicators should be: 1. Driven from strategies and provide a linkage between unit actions and strategic plans; 2. Hierarchical and integrated across business functions; 3.Supportive of the company’s multidimensional environme nt (internal or external and cost-based or non cost-based); and 4. Based on a thorough understanding of cost relationships and cost behaviour (Brown & Mitchell, 1993; Euske, Lebas, & McNair, 1993; Kaplan & Atkinson, 1989; McKensize & Shilling, 2000; McMann & Nanni, 1994). Additionally, the method of monitoring performance should be dynamic in order to adapt to internal and external changes.In response to these recommendations, a number of frameworks that adopt a multidimensional view of performance measurement have been developed, most notable of which has been the Balanced Scorecard (BSC) developed by Kaplan and Norton (1992, 1996). The Balanced Scorecard addresses the need for multiple measures of performance and provides a strategic framework, which specifically encourages the use of both financial and non-financial measures along four perspectives – financial, customers, internal business processes, and learning and growth – to measure firm performance (Kaplan & No rton, 1996b).In both research and practice, the BSC has received much attention, particularly as a tool for driving unit level strategy within many industries, including hospitality, health, manufacturing and banking (Ashton, 1998; Beechey & Garlick, 1999; Birch, 1998; Chow, Ganulin, Haddad, & Williamson, 1998; Kaplan et al. , 2001a). According to Kaplan and Norton (1996, p. ) â€Å"the balanced scorecard translates an organization's mission and strategy into a comprehensive set of performance measures and provides the framework for strategic measurement and management†. On the outset therefore, the BSC appears to have all the answers for choosing the most appropriate measures of company performance, which are governed by the organisation’s strategic orientation and external competitive environment.The success of the BSC relies on a transparent and well-defined strategy as the basis for the development of specific and relevant performance measures. Although the BSC, al ong with many other perspectives, acknowledges that firms respond to the environment they face in developing their strategy and ultimately performance measurement system, institutional theory specifically asserts that the social network in which firms operate exerts an equally strong hold on the decision- making practices of the firm (DiMaggio, 1983).For instance, it is likely that for firms operating in highly uncertain environments, for example, the choice of performance measures may be influenced by choices made by industry leaders as a means of reducing uncertainty and enhancing legitimacy (mimetic isomorphism) (DiMaggio & Powell, 1991a; Greve, 2000; Haverman, 1993). For firms operating within institutional environments, such as banking, accounting, insurance and the like, shared norms and behaviours may dictate the types of performance measures used (normative isomorphism) (DiMaggio & Powell, 1983; DiMaggio et al. 1991a; Gupta, Dirsmith, & Fogarty, 1994; Heverman, 1993; Hussain & Gunasekaran, 2002a). For firms operating in environments where there is a pressure to conform to rules and practices, performance measurement may be influenced by the dictates of supervisory bodies (coercive isomorphism) (DiMaggio et al. , 1991a; Greve, 2000; Haverman, 1993).Therefore, it appears that if organisations are seeking to utilise the BSC or similar frameworks to develop the most appropriate measures of performance, coercive, mimetic and normative forces, along with strategic orientation, need to be factored into any analysis in order to gain a true picture of what factors influence performance measurement and management. Hence, it is the purpose of this dissertation to examine the role that institutional forces play in the choice of performance measurement systems, via the application of the BSC framework in an industry where the institutional forces mentioned above are at play.Information about performance management is critical to the effective functioning of any bus iness (Chandler, 1962a; Kaplan et al. , 1992; McWilliams, 1996). However, what constitutes good performance and what constitutes good measures of performance are continuously being debated (Corrigan, 1998; Kaplan & Norton, 1998; Kimball, 1997; Landy & Farr, 1983; Maisel, 1992). For instance, do financial performance indicators provide the necessary information for operating within environments that are classified as turbulent, given that they are backward looking? Armstrong, 2000; Barker, 1995; Kaplan, 1983). Is it important to utilise non-financial information for organisations that are facing changes in demand? (Chang, 1999; Kaplan, 1983). In order to answer these questions and more, this chapter reviews literature on performance management and describes the factors that influence performance measures. In addition, why there is a need for organisations to focus on both traditional financial and non-financial indicators of performance in order to meet organisational objectives, irr espective of competitive environment, is reviewed.Specific frameworks, which can be utilised by organisations to measure performance in this way, are also reviewed, with a particular focus on the Balanced Scorecard (BSC) as a measurement tool which meets the demands of contemporary organisations (Duursema, 1999; Ittner & Larcker, 1998a; Kaplan et al. , 1992). 2. 7 Role of Performance Measures in an Organisation To function successfully in a business environment, an organisation depends upon the decision-making ability of its managers, who in turn, depend upon the availability of useable information (Banker, Devraj, Sinha, &Schroeder, 1997). Information about performance is important in different ways to the various stakeholders within a business. For example, owners and investors are interested in company performance to ensure that their investment decisions are correct, and, if not, to look for alternative investments. Managers look at the performance of a company's subunits as a w ay of prioritising the allocation of resources (Duursema, 1999; Euske et al. , 1993; Fama, 1890; Lockamy & Cox, 1994; Tricker & Dockery, 1995).In a more strategic sense, performance measurement is seen as an important way of keeping a company on track in achieving the company's objectives and as a monitoring mechanism employed by the owners of a company where ownership and management are separated (Baker & Wruck, 1989; Bushman, Indjejikian, & Smith, 1995; Delaney & Husekid, 1996; Huselid, 1995; Ittner & Larcker, 1998b; Kaplan, 1984; Lawler, Mohrman, & Ledford, 1992; Mayo & Brown, 1999).If measures of performance are to be effective, the measures need to be performance- driven and linked with company strategy. This view is supported by a number of researchers who note that measures of performance need to be based on a company’s strategic objectives in order for employees to understand and be committed to the achievement of those objectives (Becker et al. , 1996; Hronec, 1993; Huber, 1990; John, Jacqueline, & Robert, 2002; Johnson, 1998; Kaplan, 1983; Kaplan et al. , 2001a). Specifically, D'Souza and Williams (2000), Euske et al. 1993), Kimball (1997) and Mayo and Brown (1999) argue that within the contemporary work environment, a good performance measurement system should be: †¢Supportive and consistent with an organisation’s goals, actions, people/culture, and key success factors; †¢Driven by the customer; †¢Appropriate to the internal and external environment; †¢Developed by a combined top-down and bottom-up effort; †¢Communicated and integrated throughout the organisation; †¢Focused more on managing resources and inputs, not just simply costs; †¢Committed to providing action-oriented feedback; and Supportive of individual and organizational learning. Although there is agreement that these types of characteristics will make for better performance measures (Devenport, 2000), how performance is actually measured is still a ‘black box’ for many organisations (Cross & Lynch, 1992; Eccles, 1991; ECSI, 1998; Frigo et al. , 2000; Gering & Mhtambo, 2000a; Henerson, Morris, & Fitz- Gibbon, 1987), particularly as performance measures used in one company may not be appropriate for another company facing a different situation or different set of circumstances (Otley, 1980).Defining performance for an individual company is highly dependent upon the company’s business objective and strategy and is therefore quite unique (Fitzergerald et al. , 1993; Hoffectker et al. , 1994; Kaplan et al. , 1992; Kaplan et al. , 1996b; Keegan, Eiler, & Jones, 1989). For many firms however, the main performance indicators would typically include some combination of indicators across two broad categories: financial indicators and non-financial indicators (Barsky et al. , 1999; Brown et al. , 1993; D'Souza et al. , 2000; Eccles, 1991; Fitzergerald et al. , 1993; Hoffectker et al. 1994; Johnson et al. , 1987; Kaplan, 1983, 1984; Kaplan et al. , 1996b, 2001a). References Adam, E. E; Corbett, L. M. ; Flores, B. E. ; & Harrison, N. J. ; et al. 1997. An international study of quality improvement approach and firm performance. International Journal of Operations & Production Management, 17(9): 842. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Ahmed, N. M. & Scapens, R. W.. 1994. The history of cost allocation practices in Britain: Some illustrations of institutional influences, working paper.University of Manchester, Manchester. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Armstrong, M. 2000. Performance management: Key strategies and practical guidelines (Second ed. ): Kogan Page Limited. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/books. htm? > Atkinson, A. A. ; Waterhouse, J. H. ; & Wells, R. B.. 1997. A stakeholder approach to strategic performance measurement. Sloan Management Review (Spring): 25-37. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. meraldinsight. com/journals. htm? > Brown, K. A. & Mitchell, T. R.. 1993. Organization obstacles: link with financial performance, customer satisfaction, and job satisfaction in a service environment. Human Relations, 46(6): 725-758. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Cardy, R. (2004). Incentives Systems for Health Care Professionals. Available at: http://www. whpa. org/PPE_Fact_Incentive_Pro. pdf. Accessed 12 November 2012. International Hospital Federation Chan, Y. -C. L. 2002. The benefits of balance, CMA Management, Vol. 6: 48. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/books. htm? > Chandler, A. D. 1962b. Pattern in organizational analysis: A critical examination. Business History Review (pre-1986), 36(2): 233-236. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Chang, O. H. 1999. The balanced scorecard: A potential tool for supporting change and continuous improvement in accounting education. Accounting Education, 14(395- 420). Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. om/journals. htm? > Chow, C. W. , Ganulin, D. , Haddad, K. , & Williamson, J. 1998. The Balanced Scorecard: A Potent Tool for Energizing and Focusing Healthcare Organization Management. Journal of Healthcare Management, 43(3): 263-279. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Cleland, D. I. (1994). Project Management: Strategic Design and Implementation. Second Edition. USA: McGraw Hill, Inc. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/books. htm? > Cornell University, (2010).The Performance Management Process Model. Cornell University, Division of Human Resources: accessed on 12 November 2012. DiMaggio, P. J. & Powell, W. W. 1983. The iron cage revisited: Institutional isomorphism and collective rationality in organisational fields. American Sociological Review, 48(147-160). Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > DiMaggio, P. J. & Powell, W. W. 1991a. Introduction in the new institutionalism in organisational analysis.Chicago, IL: University of Chicago Press. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > DiMaggio, P. J. & Powell, W. W. 1991b. The new institutionalism in organisational analysis. Chicago: University of Chicago Press. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Dinesh, D. & Palmer, E. 1998. Management by objectives and the Balanced Scorecard: will Rome fall again? Management Decision, 36(6): 363. Emerald Group Publishi ng. Accessed: 11November2012 Donald, L. and Humpries, J. H, (2008). Performance Appraisal: Essential characteristics for Strategic Control. Measuring Business Excellence, 12(3), pp. 24-34. USA: Emerald Group Publishing. Accessed:11November2012 D'Souza, D. E. & Williams, F. P. 2000. Appropriateness of the stakeholder approach to measuring manufacturing performance. Journal of Managerial Issues, 7(2): 227- 246. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Fitzergerald, L. Johnston, R. , Brignall, S. , Silveston, R. , & Voss, C. 1993. Performance measurement in service business: The Chartered Institute of Management Accountants. Emerald Group Publishing. Accessed:12November2012 Flanagan, N. and Finger,J. (1998). Just About Everything a Manager Needs to Know inSouthAfrica. Emerald Group Publishing. Accessed:9November2012 Frigo, M. L. & Krumwiede, K. 1999. 10 ways to improve performance measurement systems. Cost Management Update , 96(Apr): 1-4.Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Frigo, M. L. , Pustorio, P. G. , George, W. , & Krull, J. 2000. The balanced scorecard for community banks: Translating strategy into action Bank. Accounting & Finance, 13(3):17-23. Emerald Group Publishing. Accessed:12November2012 Frigo, M. L. 2001. 2001 CMG survey on performance measurement: Trends and challenges in performance measurement, Cost Management Update: 1. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. meraldinsight. com/journals. htm? > Frigo, M. L. 2003. Performance measures that drive the first Tenet of business strategy. Strategic Finance, 85(3): 8. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Gupta, A. K. & Govindarajan, V. 1984. Business unit strategy, managerial characteristics, and business unit effectiveness strategy implementation. Academy of Management Journal, 27: 25-41. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Hasan, H. & Tibbits, H.R. 2000. Strategic management of electronic commerce: an adatation of the balanced scorecard. Internet Research, 10(5): 439-450. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Ittner, C. , Larcker, D. , & Rajan, M. 1997a. The choice of performance measures in annual bonus contracts. The Accounting Review, April: 231-255. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Ittner, C. D. & Larcker, D. F. 1995. Total Quality Management and the choice of information and reward systems.Journal of Accounting Research, 33(Supplement): 1- 34. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Ittner, C. D. & Larcker, D. F. 1996. Measuring the impact of quality initiatives on firm financial performan ce. In S. Ghosh & D. Fedor (Eds. ), Advances in the management of organisational quality, Vol. 1: 1-37. New York: JAI Press. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Ittner, C. D. , Larcker, D. F. , & Rajan, M. V. 1997b. The choice of Performance Measures in Annual Bonus Contracts.The Accounting Review, 72(2): 231-255. Emerald Group Publishing. Accessed:12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Ittner, C. D. & Larcker, D. F. 1998a. Are non-financial measure leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research, 36(Supplement): 1-35. Emerald Group Publishing. Accessed:12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Ittner, C. D. & Larcker, D. F. 1998b. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research, 10: 205-225.Emerald Group Publishing. Accessed:12November2012 Ittner, C. D. & Larcker, D. F. 1998c. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research, 10: 205. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Ittner, C. D. & Larcker, D. F. 2003. Coming up short: On non-financial performance measurement. Harvard Business Review, November: 88-95. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? gt; Jones, C. 1991a. Qualitative interviewing. In G. Allen & C. Skinner (Eds. ), Handbook for research students in the social science: 203-214. London: Farner Press. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Jones, C. P. 2002. Investments : analysis and management (8th ed. ). New York: Wiley & Sons. Accessed:12November2012< http://www. emeraldinsight. com/journals. htm? > Kaplan, R. 1986. The role for empirical research in management accounting. Accounting, Organi zation and Society, 11: 429-452. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. meraldinsight. com/journals. htm? > Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review(October): 686-705. Emerald Group Publishing. Accessed: 12 November 2012 Kaplan, R. S. 1984a. The evolution of management accounting. The Accounting Review(July):390-418. Emerald Group Publishing. Accessed:12November2012 Kaplan, R. S. 1984b. Yesterday's accounting undermines production. Harvard Business Review, July/August: 95-101.Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan, R. S. & Atkinson, A. A. 1989. Advanced Management Accounting: Prentice Hall. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan, R. S. & Norton, D. P. 1992. The Balanced Scorecard Measure That Drive Performance. Harvard Busin ess Review, 70(Jan/Feb): 71-79. Emerald Group Publishing. Accessed:12November2012 Kaplan, R. S. & Klein, N. 1996. Chemical bank: Implementing he Balanced Scorecard, Case Studies from Harvard Business School: Implementing the Balanced Scorecard: Harvard Business School Publishing. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan, R. S. & Norton, D. P. 1996a. The Balanced Scorecard: Translating Strategy into Action. Massachusetts: Harvard Business School Press. Emerald Group Publishing. Accessed: 12 November 2012 Kaplan, R. S. & Norton, D. P. 1996b. Using the Balanced Scorecard as a Strategic Management System.Harvard Business Review, 74(Jan/Feb): 75-79. Emerald Group Publishing. Accessed: 12November2012 Kaplan, R. S. & Norton. , D. P. 1996. Linking the Balanced Scorecard to strategy. California Management Review, 39(1): 53-80. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan, R. S. 1997a. Mobil USM&R (A): Linking the Balanced Scorecard. Harvard Business Review(May 7). Emerald Group Publishing. Accessed: 12 November 2012 Kaplan, R.S. 1997b. Mobil USM&R (C): Lubricants Business Unit. Harvard Business Review(May 5). Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan, R. S. 1998a. Mobil USM&R (B): New England Sales and Distribution. Harvard Business Review(April 30). Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan, R. S. 1998b. Mobil USM&R (D): Gasoline Marketing. Harvard Business Review(April 30). Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. om/journals. htm? > Kaplan, R. S. 1998c. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research, 10: 89-118. Emerald Group Publishing. Accessed: 12 November 2012 Kaplan, R. S. & Atkins on, A. A. 1998. Advanced Management Accounting (Third ed. ). New Jersey: Prentice Hall. Inc. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan, R. S. & Norton, D. P. 1998. Putting the Balanced Scorecard to work. In A. H. B. R.Paperback (Ed. ), Harvard Business Review on Measuring Corporate Performance. Boston: Harvard Business School Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan, R. S. & Kaplan, E. L. 1999. United Way of South-eastern New England (UWSENE). Harvard Business Review(April 1). Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan, R. S. & Norton, D. P. 2001a. The strategy focused organization: How the Balanced Scorecard companies thrive in the new business environment.Boston, Massachusetts: Harvard Business School Press. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan , R. S. & Norton, D. P. 2001b. Transforming the balanced scorecard from performance measurement to strategic management: Part 1. Accounting Horizons, 15(1): 87-104. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Kaplan, R. S. & Norton, D. P. 2001c. Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part 2. Accounting Horizons, June: 147-160. Emerald Group Publishing.Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > KSU, (2009). Policies and Procedures Mannual: Performance Management Process. Available: http://www. ksu. edu/policies/ppm/4080. html. Emerald Group Publishing. Accessed on 10 November 2012. Lauter, G. P. (1970). Advanced management Process in Developing Countries: Planning in Turkey. California Management Review, 12 (3), pp 7-12. Emerald Group Publishing. Accessed:12November2012 Maila, H. M. (2006), Performance Management and Service Delivery in the Department of Water Affairs and Forestry.A Dissertation Submitted in Partial Fulfilment of the Magister Technologie: University of South Africa. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? > Maylor, H. (2005). Project Management. Third Edition, FT Prentice Hall. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/books. htm? > Mintzberg, H. (1994). The Fall and Rise of Strategic Planning. Harvard Business Review, January-February, 1994, p. 108. Emerald Group Publishing. Accessed: 12 November 2012 < http://www. emeraldinsight. com/journals. htm? >

Business blue print document Essay

Recurring payments/deductions infotype (0014) in which you capture the details of periodic/regular earnings or deductions. For Mastek, Indian payroll, they will be Medical Reimbursement, Reimbursement of Books, Leave Without Pay, Guesthouse Deduction, Personal Courier and Personal STD/ISD Phone Call.   Additional payments infotype (0015) in which you capture the details of annual or irregular earnings or deductions. For Mastek, Indian payroll, they will be LTA and Performance Pay.   Contract elements infotype (0016) Monitoring dates infotype (0019)   Family details infotype (0021). Membership fees infotype (0057), which you can also set up to make payments to third-parties in particular cases Cost distribution infotype (0027), which you can also set up to assign the internal order number if the cost of the employee is to go to the internal order number. You can also assign the percentage so that only that percentage of cost goes to the internal order. If this infotype is not maintained or the percentage assigned to the internal order in this infotype is not 100 percent, then the system picks the cost center assignment from infotype 0001 to attach the cost. Personnel IDs infotype (0185) These infotypes have been modified to handle Indian requirements. India-specific infotypes containing payment information: – These infotypes have been created for India payroll only: –   Previous employment tax details infotype (0580)   Housing (HRA/CLA/COA) infotype (0581)   Exemptions infotype (0582)   Car & Conveyance infotype (0583)   Income from other sources infotype (0584)   Section 80 deductions infotype (0585)   Investment details (Section 88) infotype (0586)   Provident fund contribution infotype (0587). Other statutory deductions infotype (0588)   Long term reimbursements infotype (0590) * Nominations infotype (0591) 1. 7 POSTING TO ACCOUNTING Purpose Reporting for posting payroll results to Accounting, otherwise known as posting to Accounting, is a subsequent activity that is carried out after a successful payroll run. It usually takes place for each payroll period. During posting to Accounting, all posting data for the payroll results is selected, summarized, formatted, and then posted to the integrated components in Accounting. You can also archive the data created in posting to Accounting. Integration Different R/3 components are involved in posting to Accounting, and these components have different data requirements: –   Payroll (PY)   Financial Accounting (FI)   General Ledger Accounting (FI-GL)   Accounts Payable (FI-AP)   Accounts Receivable (FI-AR)   Special Ledger (FI-SL)   Controlling (CO) INTEGRATION OF THE COMPONENTS IN POSTING TO ACCOUNTING Payroll (HR) The principal organizational concept in Payroll is the wage type. A wage type classifies personnel expenses according to tax, insurance, labour legislation, pay scales and other operational characteristics. In Payroll, wage types are also used for saving additional information in the payroll results, for example, in the form of cumulation wage types (total gross amount or gross tax amount), or in the form of wage types for other important amounts (statutory net pay or transfer amount). The organizational assignments valid for all periods are also created within Payroll as well as special cost assignments, and the wage types are assigned to this information. During payroll, additional wage types are created to provide data for cost accounting and these are saved in the payroll results, for example, the portion of the wage that is not applicable on public holidays. Financial Accounting (FI) Financial Accounting is responsible for the flow of payments. The payment flows are posted to particular accounts depending on the type or identity of the receiver, and on the due date of the payment. Cost Accounting (CO) Cost Accounting splits the costs according to the type (cost type = G/L account) and assigns them to cost centers or to other cost assignment objects (additional account assignment). Posting to accounting allows you to post costs to the following account assignment objects: –   Position in customer order Implementation Considerations To ensure that the process of posting to accounting is completed successfully and without problems, please make the following settings: – Customize the components involved (wage types, accounts, other account assignment objects)   Customize Reporting for posting to Accounting. The individual components involved in posting to Accounting can be organized as follows:   All components are in the same clients of the R/3 System.   The accounting components are in a different system to the Payroll application component. This could be a different R/3 System, an R/2 System, or a third-party system. If the individual components are distributed in various systems, see setting up Posting to accounting.   Reporting for posting payroll results to Accounting   Posting documents In Customizing for Cross-Application Components under Scenarios ‘Posting payroll results to Accounting’. Features Posting to Accounting allows you to perform the following functions: –   Post retroactive accounting runs Pension Fund report for exempted Trusts (Though this is not applicable for Mastek, this is for the information only): – 1. Form 4 – Return of members leaving service 2. Form 5E – Return of the members leaving service during the month 3. Form 6 – Statement of contributions for the month ESI Reports 1. Form 6 2. Form 7 These reports are generated every half-year, in the months of October and April for the preceding contribution period. Professional Tax (PTax) Reports Payroll-India caters to the PTax Reports for the following states: – 1. Andhra Pradesh (Monthly) – Not applicable for Mastek 2. Gujarat (Monthly) – Not applicable for Mastek 3. Karnataka (Monthly) – Applicable for Mastek 4. Maharashtra (Monthly) – Applicable for Mastek 5. West Bengal (Monthly) – Applicable for Mastek 6. Tamil Nadu (Half-Yearly) – Applicable for Mastek 7. Madhya Pradesh (Annual) – Not applicable for Mastek These reports are to be generated at the relevant frequency for those states where PTax is applicable. The selection screen captures the following information: – 1. The PTax report can be generated for a PTax grouping created for the Personnel Subarea. 2. The report is printed in the relevant format for each state as applicable and for those employees for whom the PTax and return is applicable. Labour Welfare Fund Reports Payroll-India caters to Labour Welfare Fund reports for the following states: – 1. Gujarat (Half-Yearly) – Not applicable for Mastek 2. Using the standard SAP – ADP link the gross payroll results shall be uploaded to ADP for the final processing. The SAP US Payroll allows MSI to process payroll for employees in the United States, using data from SAP Personnel Administration and Benefits under a wide variety of configurations. The SAP Payroll system also offers a number of standard payroll reports. The Tax Reporter component will allow MSI to generate all required state and federal tax forms, such as SUI reports and W-2s. Further reports can be generated using Ad Hoc Query in conjunction with an SAP Payroll Infotype. However bulk of MSI requirements for legal reporting etc shall be met by ADP as the net payroll processing will be in their domain. Integration The Payroll component is integrated with other SAP HR components, such as Personnel Administration and Benefits. There are also interfaces to other SAP modules such as Financial Accounting and Controlling. 2. 1 COMPENSATION FOR USA PAY SCALE TYPE During the discussions it was realized that across Mastek Group, the compensation paid to the employees is divided into the following classifications: – 1. Technical – Professional 2. Technical – Semi-professional 3. Non-Technical – Professional 4. Non-technical – Semi-professional 5. Others – Professional 6. Others – Non-professional The same will be configured as the Pay Scale Types in the SAP R/3 system. PAY SCALE AREA The Pay Scale Area will remain same as we have defined our Personnel Areas. Therefore the following will be the Pay Scale Areas in the SAP R/3 system: – 1. Santa Clara 2. Dallas PAYROLL AREA & PAYROLL PERIOD In MSI, a semi monthly payroll period shall be used for running the payroll. Hence the payroll area defined in the SAP R/3 system for MSI is: – 02 – Semi Monthly – USA PAY SCALE GROUP The Pay Scale Group will be in terms of grades in the organization. The list of Pay Scale Group that is to be customized as under: – 1. T2 2. T3 3. G2 4. G3 5. G4 6. G6 7. G8 8. G10 9. G12 10. G14 11. G16 12. G18 13. G20 14. Project Trainee 15. Temporary PAY SCALE LEVEL There is no sub-classification of Pay Scale Groups, which can be mapped to the Pay Scale Level. At Mastek the salaries are defined in terms of Total Annual Gross (TAG) and then the money is divided into the various wage types of the employee. For the purpose of customization, one Pay Scale Level will be defined For the US compensation, Dallas has been taken as base location. The location is also considered for the US compensation package. To start the compensation review, first Mastek has to map the US Grades with the Indian Grades. The US Grades are as follows: – D2 D1 C2 C1 B2 B1 A2 A1 How they are mapped: – Indian Grade US Grade G4 D2 G6 D1 G8 C2 G10 C1, B2 G12 B1 G14 A2 G16 A1 The salary survey is done by an external agency and the salaries are fixed based on that. There are four major heads under which the salary is fixed for the review: – 1. Base Salary 2. Location Allowance 3. Skills 4. Performance Pay NOTE: MASTEK has decided that Indian grades shall be applicable globally and the US grades shall be mapped to equivalent Indian grades. However MASTEK is yet to provide the mapped list of grades for the same. The Reviewed salary is paid as Base salary and the relevant amounts are paid under the other heads. Thus the salaries are finalized for each and every employee in USA. It is to be noted that the salary survey report is Grade based in USA. As Dallas is taken as Base location, the amount for Location Allowance is fixed on the basis of the location the employee is scheduled to work in. For finalizing the location allowance the following factors are taken into account: – 1. Accommodation Cost, 2. Transportation Cost, 3. Tax Rate, and 4. Food Cost. All this is relevant to the Indian employees who visit USA from India. There is no information available as to how the compensation review takes place for the US nationals in USA. 2. 2 USA SPECIFIC BENEFITS ADMINISTRATION COBRA COBRA stands for the Consolidated Omnibus Budget Reconciliation Act of 1985. It requires the vast majority of employers to offer continuation of coverage to covered employee and their dependents who, due to certain COBRA qualifying events, lose group health plan coverage. Infotype 0211 COBRA Qualified Beneficiary Infotype 0212 COBRA Health Plan Infotype 0270 COBRA Payments > MSI pays 100% for its employee’s health insurance premiums. Employees’ dependents are eligible to participate in the same health insurance, however it’s the employees’ responsibility to pay the premium costs. > Anthem Health provides both Medical and Dental insurance for MSI employees and their dependents. LIFE INSURANCE > MSI provides life death and dismemberment insurance coverage for all of its employees through UNUM Life Insurance Company effective from the date of joining MSI. > The beneficiary will receive two times the employees’ annual base salary. 401 K PLAN > All employees are eligible for this plan > MSI does not make any contributions to this plan > Employee can contribute up to 25% to a maximum of USD 10,000 per calendar year. CAFETARIA PLAN > Also known as Section 125 Plan. > Employees can pay for medical and dependent care expenses with Pre Tax Dollars to avail of tax benefit under this plan. > Employees may choose to have designated amount of their income directed towards this plan. > This is solely and employee contributed benefit. 2. 3 STANDARD SAP US PAYROLL FEATURES SAP Payroll allows MSI to run payroll for employees in all states. Requisite statutory reports, such as Federal forms 940, W-2, W-3, and all state SUI forms are also supported by the SAP system. Payroll does not just involve the calculation of remuneration, but consists of a variety of processes that are becoming increasingly important due to the employer’s increased obligation to supply benefits and medical welfare. You can also control the financial system of third-party providers. The System calculates the gross and net pay, which comprises the individual payments and deductions that are calculated during a payroll period, and are received by an employee. These payments and deductions are included in the calculation of the remuneration using different wage types. However, since MSI has out sourced its net payroll processing to a third party called ADP. Hence only the gross payroll shall be run and an interface shall be provided to send data to ADP for net payroll processing and deduction of Taxes etc. After the remuneration payroll you can carry out various subsequent activities, for example, you can see to remuneration payment or the creation of various lists, and make evaluations. The Gross Payroll component processes employee master data from SAP Personnel Administration and generates wage types and amounts to be used by the Net Payroll component, or to be exported to a third-party product for net calculation. Pre-tax deductions and earnings are processed within the Gross Payroll component. Integration. The Gross Payroll component is closely integrated with the SAP Personnel Administration and SAP Benefits components Payroll in Dialog Mode Purpose The payroll program is run at a specific point in time, not only to calculate an employee’s basic remuneration but also any special payments, overtime payments or bonuses that must be effected for the period in question. You can follow the procedure of payroll directly in dialog mode. Payroll in dialog mode is particularly suited to simulate a payroll run for an individual payroll area or individual personnel numbers. Payroll in a Background Operation Use When you have checked all the settings for the payroll run, and have tested the run in a simulation run, you can perform the payroll run in a background job. Off-Cycle Activities Purpose As an addition to regular payroll, which carries out payroll at fixed regular intervals, this function enables you to carry out specific off-cycle payroll activities for individual employees on any day. You can issue a check to replace payments that were originally made to an employee by check or by transfer but which the employee did not receive, or if the check is in an unusable condition (for example, torn). You can reverse payroll results that were created by a regular or off-cycle payroll run. You can enter a check number into the system retrospectively for a payroll result for which you have already issued a check manually. 2. 4 MSI US PAYROLL – GROSS PROCESSING Purpose The Gross Payroll component processes employee master data from SAP Personnel Administration and generates wage types and amounts to be used by the Net Payroll component, or to be exported to a third-party product for net calculation. Pre-tax deductions and earnings are processed within the Gross Payroll component. Integration The Gross Payroll component is closely integrated with the SAP Personnel Administration and SAP Benefits components Payments The individual payments form the basis for the calculation of an employee’s gross remuneration, which is the core part of payroll. Gross remuneration is the starting point for the calculation of social insurance and tax payments, and also for the calculation of net remuneration. Structure In the R/3 System, payments are split into the following categories according to their characteristics: Basic pay. Basic pay consists of the fixed wage and salary elements that are paid in every payroll period. You enter them in the form of wage types in the basic pay (0008) infotype. Recurring payments and deductions Recurring payments and deductions are paid or retained with fixed frequency. The system determined the payments using factors such as overtime, leave or substitutions. The wage types that illustrate these factors are entered in the recurring payments and deductions (0014) infotype. In the processing stage the system uses the Customizing settings representing the collective agreement.   Additional Payments. Additional payments are remuneration elements that are not usually paid in each payroll period, and that are not paid at regular intervals. You enter them in the Additional Payments (0015) infotype. Benefits Integration to Payroll Purpose Users of the R/3 Benefits component can use Benefits Integration to streamline the payroll calculation process for their employees. The Benefits Integration component allows benefits-related deductions and contributions entered in master data to be processed during net payroll processing. Integration This component integrates the Payroll component with the Benefits component. Deduction and contribution amounts can be remitted to benefits providers using functionality from the Third Party Remittance component. 2. 5 THE PAYROLL PROCESS 2. 6 US PAYROLL REPORTING Introduction The R/3 HR Payroll System provides all regulatory and tax reports required by U. S. federal and state law, such as SUI reports for state unemployment agencies, W-2 reports for the federal and state governments, and the Multiple Worksite Report for the Bureau of Labor Statistics. Additional payroll reports are available for other business purposes, such as the New Hire Report. These reports allow efficient evaluation of payroll data and ensure compliance with government regulations. Integration Payroll reports access information from all HR Infotypes and evaluate data from HR Time Management and HR Organizational Management as well as HR Personnel Administration. Features R/3 Payroll offers numerous internal and regulatory reports, including: New Hire Reporting Tax Reporter for federal and state reports Law requires companies to report the results of their payroll calculation to several tax authorities, including the federal government and many state and local governments. This component enables you to produce regulatory reports for government authorities in the format required by each authority. Reports that Tax Reporter supports include Form 940 – Employer’s Annual Federal Unemployment Tax Return, Form 941 – Employer’s Quarterly Federal Tax Return, Form W-2 – Wage and Tax Statement, the 1099-R form and the Multiple Worksite Report. NOTE:-In case of MASTEK the above reports may be provided by ADP since ADP shall be responsible for running net payroll and doing all calculations and deductions for the same.

Using Mooc to Improve Rural Education

* Using MOOC to upgrade Education in Rural Areas UNISA has made distance learning a common practise in South Africa. It's position is entrenched more so after the 2004 merger with Technikon RSA. The next evolution in distance learning beyond e-learning or computer-based training is Massive Open Online Courses or MOOC. This is made possible with the pervasiveness of broadband Internet.MOOC is a virtual delivery model that allows participation in learning activities at convenient places and times,rather than forcing students into set time frames; blended learning, which can facilitate widespread, often global collaboration with other students and teams of specialized instructors (Bujak,K,R, et al, 2012). Recently we enrolled for three modules on Coursera. org. The initial appeal to using this platform was the flexible time schedules and immediate access via the Internet. We've already opted out of one and there was no real downside because there was no financial commitment in contrast to traditional universities. Benefits for Teaching E-learning has been around since the earliest stages of the Internet. It is well know the origins of this global inter-connected network began in the military and expanded quickly into academic research facilities in the US before becoming available to the general public in the 1990s. Expanding access to and the availability of e-learning programmes for students, teachers and government is an important step in furthering continental development and growth (Rupp, 2012).Even though Rupp (2012) points out the availability of e-learning technologies provides expanded opportunities for countries in Africa to make education available to their whole population. Clearly these same information and communication technologies (ICTs) allow students from the rural or remote areas to access opportunities for scholarships to academic institutions they may not otherwise have identified. * Benefits for Learning MOOC introduces students to a new type of experience called â€Å"Blended Learning† by Bujak,K,R, et al. (2012). It combines face-to-face interactions with communication enabled by ICTs.A key consideration is that ICTs compliment not replace traditional pedagogy. Whereas e-learning was online only experience, more blending the online and offline experience takes shape in self organised groups meeting similar to traditional self organised groups of students who attend the same campus, except this takes place even easier in the virtual world. Initial research suggests that students are not only accepting blended learning approaches, but also they are improving learning outcomes. * Conclusion Two challenges reduce the adoption of MOOC.Firstly they do not lead to a widely recognized credentials and workable revenue models are not available at present (King, J. W. & Nanfito, M. 2012). Until both are addressed by institutions and investors in the platforms, MOOC, may be a blip on the radar and future of online learning solutions. Even though MOOC have caused well established institutions from UCT in South Africa and MIT in United States to invest resources, clear impact in Africa continent remain limited. One segment that stands the most to gain, are people who do not gain entry to traditional universities for reasons financial or otherwise.Internet literacy will delay the adoption further among the rest of the population in Africa irrespective of the availability of broadband Internet. As with all technological innovations MOOC will take a number a few years before we know whether it is viable platform or not. * Reference Bujak,K,R, Baker, P. , & DeMillo, R. (2012) The University: Disruptive Change and Institutional Innovation Centre for 21st Century Universities. Paper number 22012. Available online: http://c21u. gatech. edu/sites/default/files/u21/C21U_22012__University. pdf [03 December 2012] Rupp, S. 2012) Technology, e-learning and education in Africa. In Consultancy Africa Intelligence. Av ailable online http://tinyurl. com/9dul5he [04 December 2012] King, J. W. & Nanfito, M. (2012) To MOOC or Not to MOOC? Available online: http://www. insidehighered. com/views/2012/11/29/essay-challenges-posed-moocs-liberal-arts-colleges [05 December 2012] Koutropoulos, A. & Hogue, R. J. (2012). How to Succeed in a MOOC. Available online: http://www. cedma-europe. org/newsletter%20articles/eLearning%20Guild/How%20to%20Succeed%20in%20a%20MOOC%20-%20Massive%20Online%20Open%20Course%20(Oct%2012). pdf [05 December 2012]

Marriage and Divorce Essay Example | Topics and Well Written Essays - 3000 words

Marriage and Divorce - Essay Example In order to rescue the relationship and reconnect with one’s partner, then it is imperative to get real about it and be totally honest with oneself. To reconnect with a partner, one has to reconnect first with him or herself. The journey starts with you rather than with one’s partner and one has to take the power back, becoming a person who inspires respect, commands quality, and settles only for abiding and active love. To proceed without acknowledging that the fix is dependent on you is a guarantee for failure. Troubled relationships arise when individuals allow themselves to accommodate disappointment, pain and self-destructive attitudes. The individual thus has to reclaim their strength, uplift the people around them and inspire them, through strength of calm and quiet power backed by self-worth and dignity. Troubled relationships do not have victims; the individual set the relationship up in that way. Without adopting a lifestyle that is built to maintain it, it is not possible to carry out a long-term fractured relationship. Dysfunctional relationships with a partner come from a dysfunctional relationship with oneself. While it is impossible to control a partner, it is possible to inspire them and give them a fresh set of stimuli to respond. To emphasize this, an individual, has to make an effort to fix them first before fixing the relationship. There are seven steps to a relationship rescue. Firstly, it concerns definition and diagnosis of where one’s relationship stands at present since it is impossible to change what is not acknowledged. Secondly, the individuals need to forget the myths and rid themselves of wrong thinking. Third, discover negative behaviors and attitudes, as well as the specific ways, which irreparably harms relationships with oneself. Fourth, one needs to internalize personal relationship values that form the new foundation of relationship life. Fifth, learn the formula that aids successful relationships, which is only possible after the first four steps. Sixth, the individual begins the process of reconnection, and finally, they learn how to manage relationships on reconnecting with the partner. Defining the Problem To do this, an individual, needs to decipher what they have done wrong and right, in that relationship, to drive it to the current position (McGraw, 2000). Correct acknowledgement of the plan is vital if one is to make the correct plans to alleviate it. It is important that an individual admit to emotional divorce, as well as relationships that are killing them, their self-value, and worth. The questions that need to be asked include; is one of the partners dumping his or her life frustrations that have nothing to do with the relationship on the other partner? Have you been parents for a considerable amount of time that you forget what being lovers and friends allude to? Have you forgotten how to pay each other attention? Do you have sex any longer? Has anything happened to yo ur levels of intimacy? Are you distant and cold to your partner as a result of old disagreements? Are you a family with two income streams that have not time for the other? Is there tension arising from a previous extra-marital affair by one of the partners? The book contains a detailed self-questionnaire that allows one to create a personal and relationship profile. The book then details five questions that are meant to crystallize the profile of the relationship. First, considering that one definition of love is considering the wellbeing and security of your partner as significant as yours, would you claim that you love your partner? Using this same definition, does your partner love you and why? Knowing the details

Peter Alex Keller Research Paper Example | Topics and Well Written Essays - 1000 words

Peter Alex Keller - Research Paper Example Peter Alex Keller, 41, a resident of North Bend Washington, was formally charged with first degree murder and first degree arson on Wednesday, 25 April in King County Superior Court, after he shot his wife , Lynnette, 41, and daughter, Kaylene, 18 with .22 caliber gunshot and fled to the woods. After murdering his family and pets, Keller torched his rental home at 47227 S.W, 159th Street North Bend before heading on The Rattlesnake Ridges to hide in a bunker he spent eight years in building. According to court documents, Lynette and Kaylene died due to injuries from gunshot wounds to the head, inside. The week following the murders, the police searched the whole area for the forty-one year old suspect. Meanwhile, the county prosecutors were compiling a case against the suspect who was missing after the police discovered bodies of the two victims at the burned down North Bend house. Keller’s disappearance added fuel to the speculation about the real identity of the killer and i f the police found him, he would be sentenced to 51 to 65 years in prison. Due to the discovery of Keller’s car, the police knew he was hiding in the woods and warned hikers as well as community members that a killer was on the loose in the woods. (Anonymous, 2012). The Investigation According to the court documents, Keller had been planning to murder his family and pets since quite a while. Using an Issaquah branch of Chase Bank on Friday, April 20, withdrew $6,200. The same day in the evening Keller switched off his cell phone. Furthermore, he took Monday, Thursday, and Friday before the murders off from work. According to court documents, Keller when questioned by a co-worker about when he was going to return to work, he replied, â€Å"I may not come back next week, the week after that, or maybe never†. The court records also state the fact that one Keller’s co-workers reported about the firearms Keller possessed which included high powered rifles with scopes , and silencers. According to the co-worker, Keller had not informed his wife about the silencers because they were excruciatingly expensive. The police during their search of the burned house, found two empty boxes for silencers on the master bedroom’s floor. The police also found on the bedroom’s floor, one box of .22 caliber bullets, spent .22 shell casings along with few empty firearms boxes. (Anonymous, 2012). At the crime scene, detectives found that the shed door was open which suggests that it was most probably used by Keller to hide plastic gas cans filled with gasoline. During the crime scene investigation, the detectives found seven cans of gasoline which had been placed in different parts of the house. The reports of arson investigators suggested that the house was deliberately set on fire. This was a very important piece of evidence which proved that Keller was the murderer. The investigators found that the fire was initiated by placing a one gallon plasti c gas on a skillet which was placed on the stove. The burner ignited fumes inside the can and the fire spread quickly which damaged the kitchen roof and it collapsed partially. According to the evidence found inside the house, the arson investigators concluded that the fire started to spread within half an hour after the gasoline can was placed on the burner. The firefighters found and removed two five-gallon gas cans and three two-gallon gas cans from different strategic locations inside the house. After the fire was put out, the firefighters removed the two victims. The firefighters who found Kaylene on top of a bunker bed stated that her body was limp which meant that she had died a short while ago because rigor mortis had not set in. According to the charging papers, the firefighters stated that â€Å"death had occurred within a short period of time†. Lynette’s hair contained a spent shell and there were two gunshot wounds on her head. Of the two gunshots wounds, o ne was behind her right ear

Module 3 SLP - microbial metabolic and environmental growth Essay

Module 3 SLP - microbial metabolic and environmental growth - Essay Example Different microbial species present varying degrees of thermal stability of its proteins and enzymes (Brooks et al., 2007). Hence, microorganisms display different temperature ranges that are optimal for their growth and metabolism. Those organisms which grow best at low temperatures (15-20 OC) are called psychrophiles. Mesophylic groups grow best at 30-37 OC while thermophilic forms grow best at a temperature range of 50-60 OC. According to a study conducted by Radke-Mitchell and Sandine (1986), L. bulgaricus has an optimum growth temperature range of 43-46 OC. On the other hand, E coli grows best at 37 OC, similar to the normal body temperature (Don, 2008). This is not surprising because E. coli forms a part of the body’s normal bacterial flora (Don, 2008). The significance of maintaining a certain range of pH for bacterial metabolism and growth is demonstrated by the fact that hydrogen ion concentration influences the integrity and functions of proteins, and other biochemical processes (Campbell and Reece, 2004). The acidity and alkalinity of the environment also affects the availability of nutrients essential for the growth of microorganisms. Those species that grow best at a pH range of 6.0-8.0 are called neutralophiles. Meanwhile, microorganisms with optimum pH growth of 3.0 or lower are classified as acidophiles while those with optima at a pH of 10.5 or higher are called alkaliphiles (Brooks et al., 2007). Beal et al. (2009) reported that L. bulgaricus achieve its highest biomass in culture when maintained at pH 5.0. Cell viability was also noted to be at its peak at pH 5.0 (Beal et al., 2009). On the other hand, the optimum pH for growth of E. coli is 6.0-8.0 (York et al., 1984). The process of energy production, termed respiration, operates by virtue of electron acceptors. Oxygen serves as an electron acceptor in bacterial respiration (Brooks et al., 20097). Organisms which strictly require oxygen for its