The Fall Of Satan :: essays research papers

The Arch-FiendThe Arch-Fiend, in The fall of fiend by John Milton, is a minded firm person who gets his word across to others. His stubborn attitude and haughtiness shows that he is the strongest and smartest. The pride that made him believe he equaled the Most High, meaning he felt equal to God. The story, describes Satans appearance, his action, his words, and his effect on others.In the story Milton describes Satan in many different manner. He first talks about him as a form of a snake, tempting our grand parents to eat the nix fruit in the Garden of Eden. Milton also shows Satans appearance as a beast. Pretty much you can see how his appearance and personality are preferably related. Milton gives us a vivid description of Satan. That he has eyes that sparking blaze, monstrous size. This describes to us how Satan looks now, but before Satan was an Angel. He is not the corresponding being that he was before.Satans actions also are shown on Miltons writings. It starts out as e arly as the beginning of the earth. When Satan attracted Adam and Eve to eat the proscribe fruit. In his speech to Beelzebub he said that good will never be their task, but ever to do ill our sole transmit and out of good still find means of evil. This shows us that Satan tempts us to do evil actions and like it, and how most of us get sport or amusement out of it. Milton also writes that Satan with the force of subterranean wind transport a dill torn from Pelorus, or the shattered attitude of thundering Etna, whose combustible&8230aid the winds, and leave a singed bottom all involved with stench and smoke. Satans actions are executed for one main purpose, and that is the rebellion he took on God. That came from his jealously and envy of mankind. Untill Satan wins his battle he will not stop making mankind attracted to evil.Satan also led masses to do evil through his words. He talked to Eve to eat the apple. He replied Beelzebub and said, out of out evil seek to bring forth g ood, our labor essential be pervert that end, and out of good still to find means of evil. Satan telld mankind to do evil things just like God who tells us not to. Some choose to do bad and some good.

Flannery OConnors A Good Man Is Hard To Find :: essays research papers

     In her short story "A Good Man is Hard to Find Flannery OConnors seems to outline a feeling that society as she saw it was drastically changing for the worse.OConnors obvious displeasure with society at the time is most likely a result of herCatholic religion and her very conservative upbringing in the old south. She seems todepict her opinion in this particular story by utilize the character of the grandma toshow what she saw was happening to the times. Evidence of societys "demise" is woveninto the story, and presented through an inte peacefulnessing generation gap between thegrandmother and her family.      The grandmother is representative of devoutness and Christianity which OConnorapparently believed to be more prevalent in the "glamorous" Old South. Attention to primdetail separated the grandmother from the rest of her family who seemed to be living in adifferent world than she. As she organized herself in pre paration for the trip, her familywas described as rather common tribe living in a frusturated middle class world.OConnor described the old woman as she settled herself comfortably, removing her whitecotton gloves and putting them up with her purse on the shelf in front of the back window.The childrens mother still had on slacks and still had her head tied up in a green kerchiefbut the grandmother had on a navy blue straw sailor hat with a bunch of white violets onthe brim and a navy blue dress with a small white dot in the print. Her collar and cuffswere white organdy trimmed with lace, and at her neckline she had pinned a purple sprayof cloth violets containing a sachet. In case of an accident, anyone seeing her dead on thehighway would know at once she was a lady.      The parents pay little attention to the grandmother and when they do, they areoften quite rude. The unruly children are representative of the breakdown of respect, anddiscipline, and are consequ ently a gauge of future generations. They constantly demeanthe grandmother and at one point, June Star even complains that her grandmother has togo everywhere they go right to her face. OConnor seems to be illustrating not only howtimes are changing, but how the future generations have no respect for thier precedents.     The Misfit represents evil. At one point the Misfit likens himself to Christ, in thatthey both were punish for crimes they did not commit. Christ accepted death for the sinsof all people, however. The Misfit is in a constant battle against his fate that he sees

Making Decisions Today For Health Care Tomorow Essay -- Medicine Paper

devising Decisions Today For health Care TomorowToday, 80-85% of Americans die in medical institutions. Of those, 70% require decisions astir(predicate) whether to apply, withhold, or withdraw medical treatment (Makar 58). Due to this ever increasing number, the right to die is one of the most popular and controversial topics in medicate today. The issue comes down to personal beliefs and ethics and the fact that there is so little clear-cut legislation on this topic confuses it even more. Advance Directives provide, in theory, for self-determination and put the unhurrieds mind at ease with the knowledge that they have decided for themselves the extent of health care that they wish to receive. Also, for the family, the process of watching their love one suffer through unwanted medical treatment is eliminated. In practice, however, there are a lot of inconsistencies and legal barriers that place limits on their usefulness. roughly would argue that there is a limit to the amount of self-determination a patient retains even with an advance directive. They would say that a part of self-determination is that the patient makes an active, mental decision about his/her health care, and that advance directives dont fulfill this requirement. Regardless, it is clear that it is better than having no voice whatsoever in the decision. Also, in regard to attitudes toward self-determination today, many people waive this right either because they dont know that they have a choice or because they feel that they dont have a right to fountainhead a doctor or make medical decisions themselves (report Abram et al. 49-50).Alan Lieberson, author of the Living Will Handbook, describes a progression that our society has taken that has led to the necessity of ad... ...1982.---. Making Health Care Decisions (Report) Washington D.C. U.S. Government Printing Office, 1983.Alexander Law Firm. Medicare and Advance Directives. U.S.. Government Printing Office, 1993. operable http/www. seamless.com/alexanderlaw.Arnitage, Matt. Opus Communications Health Wave. 1996. Availablehttp//www.opuscomm.com/nls/samples/balsample.html.Lieberson, Alan D. The Living Will Handbook The right to decide your own fate. Mamaroneck, New York Hastings House, 1992.Makar, Marjorie Conner, BSN. Consent and Right to Die. CME Resource Sacramento, CA 1994.Peer Review Systems. Health Care Quality Improvement Program Advance Directives Final Report. December 1995. Available http//cme-1.med.ohio-state.edu/prs/adv-fnl.htm.Right to Life of Michigan. Living Wills and Durable Power of Attorney. Availablehttp//www.rtl.org/lwpda.htm.

Hurricane :: essays research papers

Safety in HurricanesHurricanes are one of the most damaging forces of nature. These tropical storms, with possible winds speeds of over eighty miles per hour, piss the potential to destroy millionsincluding you. Which is why I write to you, the population of Southern Florida, in hopes of informing you about the dangers of hurricanes. Many precautions have been taken in the past. Though, some(prenominal) safety meacertain(p)s are unreliable. Having the attitude of Ohwhat are the chances of a hurricane hitting me? or What are the odds of that happening to me? will not surpass as a justification for not taking the proper precautions. The fact is hurricanes give very little warning time and it is absolutely necessary that you clean your house and yard, set plans for evacuation of family members, and get flood insurance.One of the most important safety steps is cleaning around your house, because materials in your yard can serve as missiles. The possible three hundred to four hundre d mile span of the average hurricane can transform objects such as dead tree limbs, playground equipment, and any other loose materials in your yard into deadly projectiles targeted at your house. That is why it is important to cut dead limbs as well as neat back any weak limbs. Along with objects in your yard, your have can become hazardous during a hurricane. To insure the inhabitants safety, boarding windows to exclude shooting glass is very essential. I would suggest permanent shutters, though this can become very expensive. Another alternative is using sheets of one-half butt against plywood.Secondly, you should make evacuation plans for your family members. Planning an evacuation route is simple. You can call topical anesthetic emergency management offices and determine the quickest, safest route to a shelter. Though, make sure you create an evacuation plan for you pets. Pets may not be allowed into emergency shelters for health and space reasons. You can call your local humane society regarding local animal shelters. Overall, you should be ready to drive twenty to fifty miles away to a shelter so make sure you are supplied with ample gasoline.Hurricanes ferment floods inland. Every person living in southern Florida should look into flood insurance. Like I said earlier, you should not have the attitude of It will neer happen to me because it can, it is called Murphys Law and it states that what ever you think is least likely to happen will happen.

Writer’s Block: A Comparative Analysis Focusing on Rhetor Essay

Once upon a time there was a young maiden named Cinderella who lived with her wicked stepmother and ii ugly stepsisters. There was a ball where the Prince danced with a beautiful maiden. However, at the stroke of midnight, the young woman fled the ball, dropping one of her glass slippers along the way. The neighboring day, the King proclaimed that the Grand Duke visit every house in the kingdom to find the girl who fit into the glass slipper, so that she can be married to the Prince. When the Grand Duke arrives at Cinderellas house, her stepsisters try on the slipper, but it does not fit them. Then, Cinderella appears, tries on the slipper, and it fits. Soon after, Cinderella is happily married to the Prince (Cinderella). This is Disneys 1950s account of the classic fairy tale Cinderella, which greatly differs from the Brothers Grimm retelling. The Brothers Grimm story is filled with violence and misfortune, not with fairy godmothers and singing mice, as in Disneys version. In the Brothers Grimm account of Cinderella, when the first stepsisters toe is too big for the slipper she cuts it mop up. Similarly, when the second stepsister tries on the slipper she cuts off her heel to make her foot fit. However, the Prince realizes for each one of the stepsisters has deceived him and does not take them to be his wife. Then, Cinderella tries on the slipper, it fits, and the Prince takes her as his bride. At the wedding, pigeons peck out one eye of each of the stepsisters for their wickedness and falsehood (Cinderella). Throughout the years, the story of Cinderella has changed as different authors, including the Brothers Grimm and Walt Disney have weaved their perspectives, morals, and agendas into their retellings. Just as varying rhetors can ha... ...individuals to become complex thinkers and form ideas of their own. With a broad range of ideas and opinions, these individuals have the power to change their attitudes, lives and ultimately, they can change the world . Works CitedAbout TED. TED. TED Conferences, LLC. Web. 23 April 2012. Biography. Joel Kotkin. Joel Kotkin. Web. 23 April 2012. Boilerplate Bio. James Howard Kunstler The Personal File. James Howard Kunstler. Web. 23 April 2012. Cinderella. Cinderella. San Jos State University. Web. 23 April 2012. Cinderella. Dir. Clyde Geronimi, Hamilton Luske and Wilfred Jackson. Perf. Ilene Woods and Betty Lou Gerson. Walt Disney, 1950. Film.Kotkin, Joel. Suburbias Not Dead Yet. Latimes.com. Los Angeles Times. 6 July 2008. Web. 23 April 2012. The Tragedy of Suburbia. TED. TED Conferences, LLC. May 2007. Web. 23 April 2012.

Writer’s Block: A Comparative Analysis Focusing on Rhetor Essay

Once upon a time there was a young maiden named Cinderella who lived with her wicked stepmother and two ugly stepsisters. There was a ball where the Prince danced with a beautiful maiden. However, at the stroke of midnight, the young woman fled the ball, dropping one of her glass slippers along the way. The next day, the King proclaimed that the specious Duke visit every house in the kingdom to find the girl who fit into the glass slipper, so that she can be married to the Prince. When the Grand Duke arrives at Cinderellas house, her stepsisters try on the slipper, but it does not fit them. Then, Cinderella appears, tries on the slipper, and it fits. Soon after, Cinderella is happily married to the Prince (Cinderella). This is Disneys 1950s name of the classic world-beater tale Cinderella, which greatly differs from the Brothers Grimm retelling. The Brothers Grimm story is filled with violence and misfortune, not with fairy godmothers and singing mice, as in Disneys version. In th e Brothers Grimm account of Cinderella, when the first stepsisters toe is too big for the slipper she cuts it off. Similarly, when the second stepsister tries on the slipper she cuts off her heel to make her metrical foot fit. However, the Prince realizes each of the stepsisters has deceived him and does not take them to be his wife. Then, Cinderella tries on the slipper, it fits, and the Prince takes her as his bride. At the wedding, pigeons peck out one eye of each of the stepsisters for their wickedness and falsehood (Cinderella). end-to-end the years, the story of Cinderella has changed as different authors, including the Brothers Grimm and Walt Disney wee weaved their perspectives, morals, and agendas into their retellings. Just as varying rhetors can ha... ...individuals to become complex thinkers and form ideas of their own. With a broad range of ideas and opinions, these individuals have the power to change their attitudes, lives and ultimately, they can change the world . Works CitedAbout TED. TED. TED Conferences, LLC. Web. 23 April 2012. Biography. Joel Kotkin. Joel Kotkin. Web. 23 April 2012. Boilerplate Bio. James Howard Kunstler The Personal File. James Howard Kunstler. Web. 23 April 2012. Cinderella. Cinderella. San Jos State University. Web. 23 April 2012. Cinderella. Dir. Clyde Geronimi, Hamilton Luske and Wilfred Jackson. Perf. Ilene timberland and Betty Lou Gerson. Walt Disney, 1950. Film.Kotkin, Joel. Suburbias Not Dead Yet. Latimes.com. Los Angeles Times. 6 July 2008. Web. 23 April 2012. The Tragedy of Suburbia. TED. TED Conferences, LLC. May 2007. Web. 23 April 2012.

Mentoring to Adolescents

The success of many adolescents in their careers sewer usually be tied bandaging to new(prenominal)s who influenced them. These adolescents frequently mention coaches who were particularly helpful as career developers. Many of these adolescents also mention others at high grades that given guidance and clog up to them in the development of their careers. These coach, adviser, and supporting teachers cal direct teachs.Results indicated most students had a teach, and mentors were most helpful through role modeling, verbal encouragement, personal support, and providing career guidance. Gender differences were found on several(prenominal) outcome variables scarcely were not detected based on sex or ethnic match, or the presence of a mentor Lisa Y. Flores, Ezemenari M. Obasi 2005).Generally, the mentor initiates the relationship, but sometimes adolescents will approach a potential mentor for advice.Most mentoring relationships develop oer time on an informal basis. However, in pro constituteive organizations there is an furiousness on formal mentoring plans that call for the assignment of a mentor to those employees considered for upward movement in the organization.Under a good mentor, learning focuses on goals, opportunities, expectations, standards, and assistance in fulfilling ones potential (Starcevich and Friend, 1999). Also Available at http//www.indiana.edu/busx420/Book-Excerpts/chap07.doc.Mentoring roles vary, according to need, from a vocational to an interpersonal focusVocational mentoring roles include enhancing the subjects skills and intellectual development helping to build up a shape of educational values consulting to help the subject to elucidate goals and ways of implementing them helping to set up a set of personal and professional standards and networking and sponsoring by providing opportunities for the subject to meet other professionals.These roles help lately qualified teachers, new appointments, and those new to core management or headships to adjust to changes in their career pattern and to advance within the profession.Interpersonal mentoring roles include sharing role modeling and allowing the subject to get brain wave into how the mentor works in a professional capacity. A mentor must also encourage the subject to build his or her self-confidence by acknowledging successes.A mentor is also a counselor who listens to but does not tell the subject what to do. Not all mentors will fulfill all of these roles, but the more than extensive the roles, the richer the relationship. These roles enable the subject to explain his or her identity and to develop professional confidence and self-esteem.Basically, mentoring is an idea and a practice that has progress eventually in different cultures and contexts. Natural mentoring occurs incidentally in a diversity of life settings through friendship, teaching, coaching and counseling. Planned mentoring involves structured programs with polish off neutrals, where men tors and mentees are matched using formal processes.It is unsurprising therefore, that today there is considerable confusion over its meaning. The essential elements of a mentoring relationship areA recognizable procedure, formal or informalA clear understanding of the procedure and of the roles of mentor and subjectTrust, privacy, discretion and a rapport between both partiesMentors with the requisite professional reliability and honesty and a freewheel of suitable skills, including counseling, listening, sensitive questioning, analysis and handing back responsibilitiesSubjects who are aware of their own needsAttitudes suitable to the roles of mentor and mentored for instance, professional concern on the part of the mentor to challenge the subject, and the self-motivation on the subjects part to keenly take the inevitable action.Mentoring is a optimistic mechanism for developing management skills, while those who induce been subject to mentoring will pack gained from the experi ence a sense of what their ongoing professional development will entail (Leuenberger, Whitaker, and Sheldon 1993).Because a personal relationship is at the heart of mentoring, volunteers variations and terminations stop touch on adolescents vulnerabilities in ways that other, tricknot.If adolescent have begun to value the mentoring relationship and to recognize with their mentors, they keister feel profound humiliation if the relationship does not progress. Such feelings of rejection and disappointment can lead to a variety of negative emotional, behavioral, and academic outcomes (Downey & Feldman, 1996).A frequent observation amongst mentors and parents is that close connections with mentors can set up improvements in adolescents relationships with others, especially their parents. Through constantly warm and accepting interactions with their mentors, youth can start to distinguish the benefits of close relationships and open themselves to the people around them, generally th eir parents.In some cases, mentors can serve as alter native or secondary attachment figures, helping youth to realign their conceptions of themselves in relation to other people. In other cases, mentors can act as sounding boards, providing models for effective communication and help adolescents to better understand, express, and control both their positive and negative emotions (Pianta, 1999).Mentoring relationships led to improvements in adolescents perceptions of their relations with their parents (i.e., higher levels of intimacy, communication, and trust). Those improvements, in turn, led to optimistic changes in adolescents sense of self-worth, scholastic competence, and scholastic achievement.If a mentor views a youth positively, that can initiate to change the youths view of her and can even initiate to change the way she thinks parents, peers, teachers, and others view her. In such cases, a mentors positive evaluation can gradually become incorporated into the adolescents s table sense of self.This self-appraisal process is facilitated by the growing ability of adolescents to understand the world from the perspective of others and to view them from that standpoint.Many lower income youth, particularly, have limited personal contact with positive role models outside the instantaneous family and believe that their opportunities for success are restricted (Blechman, 1992). Even among middleclass young adolescents, adult occupations and skills can seem ambiguous and inaccessible (Larson, 2000).Mentors can serve as concrete models of success for youth, demonstrating qualities that adolescents might wish to imitate, and providing training and information about the steps necessary to achieve various goals. By observing and comparing their own performance and that of their mentors, adolescents can start to adopt new behaviors. This modeling process is thought to be reinforced through mentors support, feedback, and encouragement (Kemper, 1968).Adolescents mento ring often aims to make students think better about themselves, particularly when they have a pre-existing low self-esteem that can be holding them back academically or result in challenging behaviors that put them at risk of school exclusion.Enhanced self-esteem can be a by- harvest-feast of being made to feel special, rather than labeled as a problem, throughout selection and matching. Self-esteem is also expected to be raise by mentor behaviors that are non-judgmental, encouraging, positive and persistent over a period of time.The befriending function of mentoring can play a significant role in raising self-esteem the message is this person wants to be and is my friend. Minority-ethnic programmes that pair mentees with flourishing role models also often aim to heave students self-esteem.The personal and social skills objective comprises such aspects as building the self-confidence of the mentees, which is often quoted as a constructive outcome of mentoring programmes (Golden and Sims, 1999). The self-confidence gained from mentoring may partially be a product of having sustained one-to-one discussions with an adult over a long period of time.Early discussion of situations that are to be encountered and agreeing managing strategies can build confidence. Similarly mentors often support students to try personal challenges that permit the mentees to succeed and to feel more confident as an effect. Mentors can as well assist with developing interpersonal skills, for example, how to act when greeting and meeting new people. In some forms of mentoring the mentor has an overt role to develop the life skills of the student.The motivational objective is decisive in providing the merge between developmental and subject-oriented mentoring. Mentors can apply their questioning skills to discover why students are underperforming in certain subjects.They can give confidence students to set off personal dislikes of particular teachers and to work harder in a subject as i t is significant for them in their future career. Mentors can also help students to prevail over the demotivating impact of negative peer pressure.Grades are only expected to improve if students are making more effort in class and at home, and the mentor has a role in providing additional extrinsic motivation, as well as encouraging students to desire to perform better for themselves.

Audit Working Papers

analyse leading Papers Presented By Kanza Masood Presented To Miss Iram Butt Semester Semester 6 attend 18th Feb13 Course Audit Internal Control - Audit working text file Audit working text file atomic number 18 the documents which picture alone analyse evidenceobtained duringfinancial statements analyseing, internal management piece of assvasing, in set upion systems examineing, and investigations. Audit working document are usaged to last the audited account work through in order to provide assurance that the audit was performed in accordance with the relevant auditing standards.They show the audit was * Properly planned * Carried out * There was suitable supervision * That the appropriate review was undertaken & finally and most importantly * That the evidence is sufficient and appropriate to support the audit opinion. Audit working bases are thepropertyof theauditor. In order to keepprofessional ethic, it brush off non discover to third party without consent of the client unless limited specified situations mentioned inISA 230 sustenanceand needed bylaw, the examples arecourt order, forpublic interestand so on.The forms of documentation may beflowchart,manual,narrative note,checklistorquestionnaire. - Proper features of working paper * Reviewed by auditors with supervisors noted. * Signed, dated and approved by relevant level of audit staff with sufficient cross reference. * With evidence of effective audit planning, work done, sufficient and spirit evidence. * Outstanding matters are cleared in due course. There are a number of companies who offer electronic working paper tools for accountants.The leading providers hold Wolters Kluwer, CaseWare, Thomson, Data Prime Solutions, WorkPapers. Pro and Saltlake Infosolutions. Their products are TeamMate, CaseWare working Papers, Engagement CS, Draftworx, WorkPapers and APEX Audit System respectively. Audit Working Paper Format 1. The diversity of audit assignment prevents the establishment of a single system or design of working cover to be used. Therefore, a uniform working paper stage may not be used but work papers for functional areas such as cash receipts should display conformity in unhomogeneous types of audits. 2.Work papers may be in the form of paper, tapes, disks, diskettes, films, etc. There should be backup copies of electronically generated working papers. The backup copies should not be stored with the professional copies. - Purpose of working papers Working papers are the evidence of work done by the auditor, he should prepare working papers in order to provide evidence that audit was properly performed according to ISA standards. Working papers support auditor, in-case he is being sued in court by the client, for negligence of audit work. Importance of working papers 1. Working papers are instruments vital to the successful accomplishment of all audit assignments performed. The working papers provide documented evidence of an examination and mil itary rating and provide a connecting link between the work which is performed and the final audit report. Hence, their importance cannot be overly emphasized. 2. To a major outcome, every auditor is judged by his skill and ability in preparing working papers.When working papers are prepared in pricey form with proper attention to layout, design, and legibility, with complete headings, explanations of sources, and verification of work performed, they create a feeling of confidence in the ability of the staff member. Working papers should always convey an impression of system and order and conscientious attention to detail, coupled with a clear distinction between the important and the trivial. 3. Another audition of good working papers occurs when it is necessary for one staff member to leave a partially completed assignment and turn it over to other staff member.If the latter can proceed without confusion then the working papers shoot stood the critical test of being able to stand on their own. 4. Every auditor will be expected to continuously strive for the highest standards of excellence in the preparation of working papers. - Purposes served by Auditing working papers 1. Audit working papers serve four major purposes A. They constitute a permanent record of the objectives and scope of the audit, as healthful as the work performed during the audit. Work papers organize and coordinate all phases of the audit.B. They contain the back-up material in support of the audit findings, conclusions, opinions, and comments. C. They contain the basic material from which the audit report is prepared. D. They mull over the quality and reliability of the work performed by the auditor and substantiate and explain in detail the opinions and findings presented to University management. 2. Working papers have a number of excess uses both during and after the audit. These are to control audit progress by showing the auditor what audit procedures have been completed and what audit procedures have not been completed.Working papers also provide A. A basis for study of patterns and trends. B. Aid in the internal audit staffs professional development. C. Detailed supporting material for use in discussion with operating personnel. D. A source of evidence in litigation and in administrative actions. E. A basis for supervisory review and evaluation of audit performance. F. A permanent record for use in planning and carrying out future audits. G. Demonstrate that auditors have complied with the Standards for the Professional Practice of Internal tenders. -Planning and Preparing Auditing working papers - 1. The preparation of audit working papers must be planned so that they will substantively fulfill the purposes mentioned in Section 1003. An audit program provides much help in the planning of working papers. The program reflects the objectives of the audit and the nature of the information required. Thus, many of the areas of inquiry are identified as w ell as the general types of working papers that will be needed to record the work performed in those areas.However, methods of operations are never precisely the similar in two like organizational elements, nor are the circumstances under which the operations are carried out identical. For this reason, audits of similar organizations and activities should not be performed exactly similar nor should stereotyped working papers be prepared. - 2. Each section of the working papers must be planned to satisfy some requirement of the audit program. When the audit is completed, the working papers should contain data needed to fulfill all of the objectives of the audit.Adequate planning of working papers requires the auditor to - A. Determine the nature and extent of the information that will be needed to comply with the audit objectives and to plan the format and preparation of working papers that will be needed to record this information. - B. Index and file all work papers according to Audit Workpaper Checklist. - C. Devise legends (symbols) and a method of cross-referencing.Where applicable, the standard tickmarks developed by Audit and heed Services should be used. - 3. Thought should be given in preparation of working papers to their potential use as exhibits in an audit report. - - - Principles and Methods of Documentation - 1. Working papers are the basis on which the entire audit rests.Since these papers are, in fact, the documentation of the audit, thoroughness in their preparation is essential. - 2. Describing the Work Performed. By in full describing the work you have performed in your working papers, you are able to render a complete accounting of the scope and depth of your coverage. Each working paper should identify the following - A. Scope. Your conclusions usually result from selective tests.By clearly showing the scope of the work performed, you are able to support your conclusions and where probability sampling is used, support the projection of conclusions drawn from selective tests to the entire subject area under audit. In the examination of documents, the scope must identify the size of the smack, the universe from which the sample is drawn, the method of selection, and the basis for these decisions. When sampling methods are used, the sampling plan must be carefully explained. - -Working Paper Format of Auditing Working Papers - 1. The diversity of audit assignment prevents the establishment of a single system or design of working papers to be used. Therefore, a uniform working paper format may not be used but work papers for functional areas such as cash receipts should display conformity in various types of audits. - 2. Workpapers may be in the form of paper, tapes, disks, diskettes, films, etc. There should be backup copies of electronically generated working papers.The backup copies should not be stored with the original copies. - - Contents of Auditing working papers CONTRACT LETTER The working papers contain th e contract letter. This letter gives right to a person to a pouch work of audit. It states the terms and conditional of appointment of an auditor. The nature and heart of work is recorded. This letter becomes a part of audit working papers. 2. AUDIT PROGRAMME An audit programme is a detailed plane of action to be used for audit. It is a time table of staff duties.The books to be examined are stated in audit programme. Every audit work requires programme and then master audit programme is prepared to cover all activities. 3. AUDIT NOTE hold up The audit notebook is a part of audit working papers. It may be bound book or loose-leaf card form. It contains useful information close the business enterprise. When audit report is drafted this book provides data for such report. The weak points like missing vouchers, queries not settle are stated in it 4. COPIES OF DOCUMENTS The copies of various documents are include in audit working papers.The partnership deed, article of association, memorandum of association, trust deed, lease contract and similar other papers are collected from the management. These papers are useful to determine the performance of business work. 5. COPIES OF CRRESPONDENCE The copies of correspondence become part of audit working papers. The auditor can release letter to other parties. The replies can be received from debtors and creditors. The audit staff must keep the exchange of letter between auditor and other peck 6. SCHEDULE OF DEBTORS The client provides the schedule of debtors.This list is compared with the books of accounts. The auditors can confirm the balance from various debtors. He collects facts and figures by writing letters to the customers 7. STOCK CERTIFICATE The birth certificate is received from the management. The auditor can watch the stock taking process. When the stock is lying in public warehouse, the certificate of warehouse keeper is sure for audit 8. COPIES OF PREVIOUS AUDIT The auditor can collect copies of pre vious audit reports. These papers become part of audit working papers. The auditor can note the weakness stated in the old report.He can examine that same points are not repeated in the books under review. 9. RESOLUTION COPIES Auditor collects the copies of resolutions. These copies are part of working papers. These copiers are part of working papers. The decisions made by the directors and shareholders are implemented in preparing of books of accounts. The auditor can determine whether such decisions are implemented. 10. DEPRECIATION The audit working papers contains the particulars of depreciation. The rate of depreciation can be applied through out the life of an asset.The reasonable amount of depreciation can be charged every year. The auditor can determine the exact amount of depreciation. 11. INVESTMENTS The management can buy and sell shares and debentures of incompatible companies. The investment can be exchanged through brokers. The register of investments shall the purpos e to collect various particulars relating to investments 12. MANAGEMENT CERTIFICATES The management may provide certificates to the auditors. This certificate becomes a part audit working papers. The certificates may relate to inventory valuation and similar other matters.The auditor can rely these certificates in preparing audit report. 13. contingent OF QUESTIONS The auditor can ask the number of questions to the management. The details of question asked are recorded in the audit working papers. The questions not properly answered are included in the audit report. The queries settled may be dropped from the papers. 14. OTHER PAPERS The audit working papers may contain other papers. The auditor can collect information from experts like stock values, engineers, advocates and other consultants. These papers furnish valuable facts and figures about the financial information. Ownership and Custody of Auditing working papers Working papers are the property of the auditor, and some sta tes have statutes that designate the auditor as the owner of the working papers. The auditors rights of ownership, however, are subject to ethical limitations relating to the confidential affinity with clients. Certain of the auditors working papers may sometimes serve as a useful reference source for his client, but the working papers should not be regarded as a part of, or a substitute for, the clients accounting records.The auditor should adopt reasonable procedures for safe custody of his working papers and should retain them for a period sufficient to meet the needs of his practice and to satisfy any pertinent legal requirements of records retention. - Confidential Nature of Auditing working papers 1. Information obtained through audits should be treated as confidential not only as to outsiders but also as to employees of the entity audited who would not otherwise have access to the information.Further, the working papers include information concerning the scope of the examina tion and the extent of selective tests made, and this information should not be available to the staff of the audited entity. Therefore, audit working papers should be safeguarded at all times against the possibility of their being examined by unauthorized persons. 2. Client or outside agency bay to review Audit and Management Services work papers must be approved by an appropriate official.

Jane Eyre and Helen Burns Comparison

Jane Eyre and Helen Burns are best friends at Lowood, but they both(prenominal) see the world differently. Each one is copeed individually and handles their punishments in their own way. They both cherish their faith, but it cant exactly crystalise all their problems in life. That is why they turn to each other and be supportive throughout their time at Lowood. Even though the school isnt fair and is tough on the girls, they still manage to stay true to themselves. To begin with, Jane and Helen have different personalities.Jane is more of a rebel, while Helen prefers to just go with the flow. Jane has a sense of self-worth, dignity, a commitment to justice and principle, a trust in god, and a passionate disposition. She is also an intelligent, honest, plain-featured firl forced to contend with oppression, inequality, and hardship. Meanwhile, Helen manifests a certain strength and intellectual maturity. Like Jane, Helen is restlessly imaginative and ornery. Although, Helens submis sive and ascetic nature highlights Janes headstrong character.Both Jane and Helen are orphans that long for a bag and fair treatment. Helen believes that she allow find her home in Heaven rather than Northern England, while Jane longs for love and freedom. With this in mind, Jane does not like it when people treat her poorly, so shes always ready to strike back. Helen doesnt like receiving cruel punishment either, but she prefers to just accept it because she knows its never way out to stop. She endures her miserable life with a passive dignity that Jane cant understand. Jane struggles to find others who understand her.Helen in some ways is a more be on version of Jane because of the way she handles situations and pushes her way through life. Above all, both girls turn to their faith to help them endure their life at Lowood. Helen represents a mode of Christianity that stresses allowance and acceptance. She trusts her own faith and turns the other cheek to the Lowood policies. She believes that justice will be found in Gods ultimate judgement God will reward the good and punish the evil. On the other hand, Jane us unable to have such blind faith. She counts on God for support and guidance in her search.Her quest is for love and happiness in this world. All in all, Jane Eyre and Helen Burns are two very different girls dealing with similar struggles at Lowood. They whitethorn turn to each other for help, but they also turn to their faith. Their faith is a major part of what keeps them going strong in life, as well up as friendship. Jane and Helen may not like the way that there are treated, but they manage to deal with it and make their way through lifes toughest battles. They just listened to their heart and believed in themselves and each other.

How Harmful Secrecy Can Be Essay

To talk about keeping secrets or how harmful secrecy can be,we should first recognise what serecy is.what kind of secrets smother us,and since when it all started?Secrets were born with the human being.They just follow a cycle since our existence on the plante.The problem is that do we authentically need secrets?Are they bouncy to us?If we follow the right path there is no need for secrets but many times we befoolt,we can also make massive mistakes that we better think not to show.So we hide them,and hiding them we create a secret. In the 21st century,in this HI-TEC society we hardly can keep anything surreptitious.It all starts with the online privacy which in fact doesn not exist.Someone,we dont know who,whitethorn be monitoring us every single minute.They just gt access in our private stuff.It is really uncomfortable to think that someone can be reading what youve typed. A magician creates a trick and he firstly shows it to his wife.She gets amazed by the trick and insists to know the way he does it.After he tells her she saysOnce you know its actually very obvious.These are called professional tricks which cant be shown.Because revealing these secrets you just vanish the magic of what you do,making it something ordinary. There are also government secrets which are absolutely the most important of all.Most of them have to do with the national security and some of them are too ugly to be said.Maybe some secrets arent revealed to avoid panic.But dont we deserve to know everything in democratic government?If we cant administer these secrets,who are the enilightened flock whom all these secrets are believed? Its clear that not all the people of a country,even theyre aqual to each other,arent capable of administering these risky secrets.Some things are just ugly to be public,the wikileaks case for example.Was it necessary that the entire world knew what American Government really thought about other national governs? Honestlyi think national secrets shou ld be kept because they contain very important information that may be harmful if it reveals.In these cases ignorance is bless. Have you ever though there are some secrets we just dont want to know or we dont want to accept.after something extraordinary,we eill be looking for the secret.But of course we eont find it because of coursewell not be really looking.We dont really want to work it out.We want to be fooled.

Charter Wedding bells Essay

Mary Jo and her fianc, Bobby Doe have decided to get married on November 30th 2014, which is in 3-month time. This protrusion leave behind define, plan, execute and implement the wedding. It is measurable to be an event on which every personate can look back on with fond memories. The aim of the Project is to plan a wonderful wedding commence for both families and also for the wedding guests. The budget will be of $20,000 and the maximum number of quests will be 150.Project ObjectivesThe entire wedding budget is coiffure at $20,000. The reception will take place in a hall and the maximum number of guests is 150. It will be a legal and priggish wedding ceremony. The wedding will take place in 3 months, in a reception hall.Major DeliverablesInvitations and thank you notesPrint Menus and ProgramsOrder Favors necessitate a photographer and videographerTransportationCeremony-book OfficiantLocation Rental for ceremony and receptionDecorations-flowersBook caterers, choose menuOrder ca ke get dressed for a ringing/DJ/entertainmentThe following items are not covered by this Project and are the responsibility of the bride and broomBachelorette and bachelor party spousal relationship deckGrooms attireBridesmaids dressesHoneymoon arrangementsWriting the Wedding WowsHair and make-up arrangementsWedding ringsProposed ProcessThe Project Team will command accomplishment of the above by*providing variant choices of wedding/ceremony venues, catering arrangements, cake arrangements, wedding decorations, wedding music, transportation choices *providing a breakdown budget*researching different costs in relation to the budget*analyzing the proposed choices in terms of costs and customer satisfaction.Related Products and Proposed Resource ListProject Dependencies refer to the 3rd parties problematic in planning and executing the Project, such as the caterers, the florists, the companyproviding the invitations/menus/programs/thank you notes, the band or DJ, the transportatio n company, the Ceremony Officiant.Proposed resourceswww.torontoweddingbands.comwww.royalcakesbyannette.comwww.paulshannoncaterers.com/www.matthewkozovskiphotography.comwww.ashleamacaulay.comwww.durhamweddingsource.com/Project CustomersThe end customers will be the bride and groom and the families of the bride and the broom. Their expectations must be met and their feedback will be taken into consideration when booking/reserving or otherwise making any decisiveness related to the lay Project.Customer RequirementsIt has been determined that Mary-Jo and Bobby do not want a high-end wedding. It is desirable to have a wedding within the budget, with quality services that fit the allocated budget. any Major Deliverables must be organized and booked/reserved by the wedding day. No Major Deliverable should be postponed and/or delayed. Once a decision has been made, it should not be changed and/or altered. This will ensure a smooth and clear progression of the Project.Customer Needs/Key At tributesIt is a cognise fact that planning a wedding is very stressful for the bride and groom. As such, this Project will help diminish the stress and ensure a analog course of events. The bride and groom will enjoy their Wedding day without worrying over different aspects of the event.Project StakeholdersThe Project Sponsors are the brides parents, who are bread and butter the wedding. They have set the budget, the maximum number of guests and the legality of the wedding.The Customers are Mary-Jo and Bobby Doe, who will make the decisions and approve the schedule.The wedding guests are not responsible for any decision and/or part of the wedding, however they should be taken into consideration when planning the wedding. They should have a lasting memory of the event.The Project Team will give-up the ghost closely with the Project Manager to ensure coordination and implementation of the decision made. They will also help with the research.Project managerThe Project Manager is th e mother of the bride, who will have full authority on the Project and over the budget, and terms of the present project. She will hire the Team Members, allocate the tasks to the Team Members, build a budget breakdown and a schedule. The Project Management will ensure the Project is on time and within the budget. preliminary ScheduleThe below proposed explorative Schedule is to be submitted to the Project Customers for approval as soon as possible.September 1st to September 30th Set wedding date claim and reserve the ceremony place Select and reserve the reception location Work on the guest list Select and reserve a photographer, videographer, florist, DJ or musicians, and a caterer Begin to plan the menu Select and order weddinginvitations, announcements, thank-you notes.October 1st to October 31st Finalize guest lists mail the invitations Choose a bakery and order wedding cake Order any party favors Decide on reception decorations and order or begin making them Arrange for tra nsportation on the wedding day.November 1st to November 29th Keep a record of RSVPs and gifts received Finalize menu for the reception Obtain the marriage license Finalize the wedding flowers with florist Confirm reservations and details with photographer, caterer, DJ, videographer, baker and any other professionals, including any special photos wanted, specific music during a first dance.Preliminary BudgetReception occur 40% of the Wedding Budget on Reception.Total Budget $20,000 x 0.4 = $8,000 getable for the receptionExample costs site fees, catering costs, bar and beverages, wedding cake, etc.Music Spend 10% of the Wedding Budget on MusicTotal budget $20,000 x 0.1 = $2,000 functional for musicExample costs ceremony music, cocktail hour music, DJ fees, etcFlowers Spend 15% of the Wedding Budget on FlowersTotal budget $20,000 x 0.15 = $3,000 available for flowersExample costs bridal bouquet, wedding party flowers, table centerpieces, etc.Wedding Attire Spend 15% of the Wedding Budget on Wedding AttireTotal budget $20,000 x 0.1 = $3,000 available for wedding attireExample costs wedding gown, dress alterations, wedding veil, lingerie, jewelry, shoes, hair, makeup, etc.Photography Spend 10% of the Wedding Budget on Wedding PhotographyTotal budget $20,000 x 0.1 = $2,000 available for wedding photographyExample costs struggle portrait, photography, videographer, wedding album, etc.Stationary Spend 5% of the Wedding Budget on StationaryTotal budget $20,000 x 0.05 = $1,000 available for wedding unmovingExample costs wedding announcements, wedding invitations, postage stamps, wedding programs, table place cards, etc.Additional Expenses Spend 5% of the Wedding Budget on Additional ExpensesTotal budget $20,000 x 0.05 = $1,000 available for Additional ExpensesExample costs attendants gifts, marriage license fee, wedding day transportation, etc.Approval RequirementsThe Project Sponsor approved this Project Charter.The Bride approved this Project Charter.The Groom a pproved this Project Charter.BibliographyGray, Clifford F., Larson, Erik W. Project Management, 5th Edition, McGraw-Hill, 2011.A guide to the project management body of knowledge, PMBOK guide, 5th Edition, PMI Inc. 2013.http//www.magnetstreet.com/wedding-planning-checklisthttp//www.hooverwebdesign.com/20000-wedding-budget-worksheet.html

Developmental problems in Algeria

Development activities may be recorded in various sectors in all given country especially in agriculture, transportation and manufacturing depending on how these sectors bring economic benefits to a country its easy to dress the Gross domestic Product. Using Algeria as an example, industrial revolution and human trafficking be the two major factors that help determine the countrys economic level. Its outlay noting that, Algeria exceedingly depends on agriculture and human labor for its development.For this reason, the presidential term has developed several developmental theories to cope with any problems that may affect the major sectors in the country. Industrial revolution Since the early 19th century, Algeria has had significant win overs in transport, manufacturing and agricultural sectors. These changes can best be said to be as a ending of industrial revolution, which has brought new tools and machines to the countrys economic sector. In addition, industrial revolutio n has resulted to new forms of mechanization such as textile industry and origination of iron making techniques.The tools and machines brought about by industrial revolution have made production to be more efficient and reliable. This is because tools tend to make proceed easier and overturn production cost. The reason behind reduced production cost is the ability industrial revolution has on reducing human labor on the number of employees in any given production industry. However, industrial revolution has several shortcomings that a country should take note of. Agricultural sector is negatively affected by industrial revolution when pollution issues arise.In most cases, industries tend to cause air, water and land pollutions. Vegetation provides economic advantage and basic nourishment to a nation, pollution caused by industrial revolution tends to damage them hence resulting to an unhealthy nation. Other limitations caused by industrial revolution argon unemployment and reduc ed sociable activities. In Algeria for example, iron melting has resulted in increased weapons and blazonry in the country. Researchers such as John Clapham have blamed industrial revolution for change in social act and increased crime.Unemployment on the other hand has led to increase in the gap between the poor and the rich. Unemployment refers to the microeconomic phenomenon where by people are willing to bet but not currently working, this groups of people in clued those with out work, those currently available to work and those seeking work that that particular moment. Unemployment is segmented in terms of age, sex, education, duration of unemployment and kind of work that an individual is seeking. In the United States specifically the uncouth types of unemployment are the frictional structural and cyclically types (G.den Broeder P 132).Industrial revolution is also leads to minimum wages in some of the jobs or occupation, research has shown that the amount of salary or wa ges that employees are paid in some sectors especially the blue collar jobs the payment is too commencement compared to the amount of job or task performed, the solution to this fit to the political scienceal human rights acts the incorporation of the setting of minimum wage had been suggested as the answer, this has not proven to work since minimum wage set was too low compared to the daily expenses and the expected standards of living of the workers.As a solution to the major problems caused by industrial revolution the government has formulated several developmental theories. A smashing example is starting up social programs which ensure the citizens are aware of the importance of unity and peace. The assumption behind these theories is that individuals are socially stable, availability of arms and weapons will not affect peace in a country greatly. Another strategy developed by the government to suppress unemployment caused by industrial revolution is reduced tax burden.Human trafficking Human trafficking refers to harboring, transporting or recruiting people with the aim of slavery. It is quite common in many underdeveloped countries like Algeria where developmental sectors determine the countries economic and social stability. Human trafficking tends to bring about deception and fraud. This is because its mostly caused by abuse of power. Campaigns against human trafficking have highly been established since the activity does not comply with human rights in most countries.There are several forms of human trafficking sexual harassment, forced labor and exploitation and servitude are the most common forms of human trafficking. In Algeria for example, children can be recruited as soldiers, the act tends to weaken the population. The fact that human trafficking brings about social mistrust, the citizens finds it hard to follow the set rules and regulations as they believe the government is dictatorship oriented.Since human trafficking is quite common in Al geria, Smith McGregor analyzed several causes related to its increase. The most common causes are unemployment, government corruption, regional imbalances, political instability, armed conflicts and structured crimes. Clearly, most of these causes can only be controlled if the government at hand can come in. To begin with, the government should find it their duty to provide security to the public by disarming all the unauthorized persons.For the government to succeed in providing security and peace in the rescript, proper leadership strategies should be implemented. It is essential to eradicate human trafficking in our country as it affects stability of social and economic sectors. In regions where human trafficking is highly witnessed, essential rife activities are not considered. A good example is low educational levels resulting to high levels of illiteracy. Human trafficking also results to low developmental offset since human labor in that specific country is unavailable.When this happens, it becomes quite difficult to develop agricultural and manufacturing sectors. Human trafficking results to poor health in a society therefore it tends to be quite difficult for any developmental activities to be carried out effectively. The government and several other non governmental organizations have developed developmental theories to cope with human trafficking effects and besides eradicate it. Stating well defined international laws is one major theory developed by the government to reduce power extravagance.The Algerian government has ensured that legal courts do not oversee crimes related to violation of human rights. A counsel has also been developed establish on the countrys laws to cope with cases related to human trafficking. In conclusion, industrial revolution and human trafficking are the major developmental problems in Algeria and they are associated with most of the financial and social problems in the country. However, in the recent past the governm ent has developed several developmental theories to eradicate the problems.ReferencesRussell Brown, Lester. Eco-Economy, James & James / Earthscan.ISBN 1-85383-904- (2005)Eric Hobsbawm, The jump on of Revolution Europe 17891848, Weidenfeld & Nicolson Ltd. ISBN 0-349-10484-0Hudson, Pat. The Industrial Revolution, Oxford University Press US. ISBN 0-7131-6531-6 1998Deane, Phyllis. The First Industrial Revolution, Cambridge University Press 1998

Invent Your Own Religion

Skylar Mabe Religious Experiences Coffee Cult The Coffee hysteria was created as a unifying(a) religion. juicers of the bitter liquid accept all kinds of drinkableers milk and sugar, h maviny, no sugar, no milk, black and even decaf. Members of the Coffee Cult, the juicers, battled the likes of the tea, hot chocolate and soda drinkers for land and big businessman since the beginning of time. In fact, the coffee cult was the most victorious among beverage worshipers. Because all pure beans fall in a bit of caffeine, the crusaders were able to stay conjure up longer than all the other athirst(p) superstars.The coffee crusades took place over 100 years to conquer the holy lands of South America, where the unnameable bean first gear flourished. Since then, the crusades continue over much land in Africa and some parts of Europe. The cult began in the 1400s when the bean was first discovered. The wealthy first had rights to the indulgent drink until a group of around the clock laborers caught wind of the side effects of The noggin. The laborers worked from sun-up until sun-down that could never produce enough of any function to make a product. They stole The Bean and began experimenting. They cooked with it and crushed it into powder.They chewed it and put it on their skin just now nothing could come close to The Bean and water. The ingredients were so simple, anyone could do it- and thats exactly what they loved. The laborers didnt have to be rich to experience the caffeine high, they just had to boil water and mix it with their stolen goods. Coffee as it would soon be known as was brewageed at 6am, before nobility woke up and after the laborers had been awake for hours. They would brew it quickly and drink it slowly. Although it helped production by 200%, there was only a undersized amount of people who would go the lengths to steal it from the wealthy and bring it back.They were known as the Coffee Cult. One daylight the cult stole enough to brew and to plant so they traveled to the rainforests of South America, far a musical mode from the wealthy and began cultivation of what became one of the most sacred beverages in the world. The morning time is sacred to all Drinkers. All devout drinkers rise at 6am to enjoy at least 2 cups of coffee before come to the foreing their day however, the only way to be looked down upon as a Drinker is to NOT have had a cup of coffee by 1400 hours. There are many variant levels of the Coffee Cult the highest and most respected are the coffee crusaders.They must learn all there is to learn about coffee in army to fight for it. In order to be a coffee crusader, you must first go by dint of all stages of The Bean. The beginning stage is the first shade in all coffee rituals and all rituals take place at 1400 hours. Stage One Thirsty one catchs a Drinker The thirsty one must drink a cup of pure (black) coffee, and savor a bean- taking care of it all day until the dawn of a new day where t he bean must be consumed. If there are any imperfections due to lack of care for the Bean, the thirsty one must wait 14 old age to try the ceremony again.Once the bean in consumed the thirsty one is then considered a Drinker. Although there are many stages one can excel to, the mutual name for all cult members is a Drinker. Stage Two Drinker becomes a Brewer In the second stage to becoming a crusader you must first learn how to reproduce the black gold. A watching iron coffee maker is given to the drinker. The drinker carries the iron machine to his/her kitchen where he makes his first cup of coffee for his family and closest friends they serve as the witnesses for this stage. On rare occasions, this stage is also used to convert a thirsty one to a drinker.It is considered a sacred and once in a lifetime experience when the new Brewer can brew coffee for a thirsty one to convert them to a drinker. Stage Three Brewer becomes a Grinder Anyone can brew a cup of coffee but it takes a n right and lover of The Bean to be able to posses the knowledge to grind The Bean. To become a Grinder, there are 2 parts Self-grinding and machine-grinding. The first part is breeding the texture of The Bean. To learn the texture and smell the aroma one must grind The Bean with a mortar and pestle. A ceremonial 14 beans are self-grinded and kept beside the coffee maker for the life of the Drinker.The second part of becoming a Grinder takes place the next day at 1400 hours. A ceremonial iron molar is again taken to the kitchen where close family and friends witness the brewer count out the number of beans it takes to make 12 cups of coffee and insert them into the grinder where they are used to brew the pot of coffee for the transformation cup. Not until the Brewer finishes his pure cup of coffee is he a Grinder. Stage quaternion Public Dedication In order to become a Barista, one must first show their love and dedication, not only to their family and closest friends but also t o all believers.The Grinder will wake up for 14 days (these days do not have to be in a row) at 5am to go to his or her local coffeehouse (an optional place with multiple brewers and grinders where all drinkers can meet and have coffee before they start their day) to brew and grind coffee for the other drinkers. Because those 14 days do not have to be completed consecutively, the public dedication could take anyplace from 2 weeks to 6 months. Once this stage is finished, the Drinker is judged on his coffee by the members of his coffeehouse.Depending on his score, he may be able to attend Barista School. If the Drinker does not make a high enough score this step must be repeated until he is able to move on however, many drinkers end their journey here. To be able to make coffee for a group of people outside of friends is a high honor. If the Drinker does make a high score, he is ready for schooling and could possibly get paid for public coffee making. Stage Five Becoming a Barista Sc hool for the drinker lasts 14 weeks. Its a rigorous course in which The Drinker goes home to home to learn of different types of coffee.After that The Drinker studies The Bean through science, religion, its elegant appearance and its aroma. The most important step in becoming a Barista is the reproduction of The Bean. Once the Drinker masters growing The Bean on his own, he is ready for the final stage The Perfect Pairings. Some perfect pairing for the bean consist of warmed milk, water, caramel, chocolate and whipped cream. Once they graduate from their schooling and training, they become a Barista and are eligible for pay in the coffeehouse, if they chose that as a career.Stage Six The Crusader arises The gap between a Barista and a Crusader is excellent but meaningful. If there is a need, any and all Baristas will be called into battle and immediately become a Crusader. If there is no need for battle, a Barista can chose to study under 2 past crusaders and begin a coffee farm. The act of growing a large amount of coffee beans for the cults use can also make a Barista a Crusader. Only a Crusader can grow the bean, otherwise it will loll and taste sour. Without coffee growing education, no Bean will grow properly.The Coffee Cult depends on the crusader to further their Coffee kingdom and assert The Bean in stock. Although not everyone can become a crusader, it takes almost ten years, everyone can learn a little about coffee through their family and the stages they wish to go through. Since the beginning of the coffee cult, the wealthy and the laborers have dissolved their problems and have learned to be connoisseurs of caffeine together. Recently there has been a grand rift in the Coffee Cult. The Caffeinated drinkers and the Decaffeinated drinkers have differed in what they believe is the root of their religion.Some think it is the feeling of being stimulated, rather it be in the morning or afternoon, even at night. Some think it is simply the aroma and the taste that keep the religion alive. There has always been some disagreement between The Drinkers but never anything like this. Some Coffeehouses have split because of the separating beliefs families have even been torn apart due to this widespread disagreement but one thing is certain, every Drinker, be it caffeine, or Decaff will fight for The Bean in its pure state and surrender their taste buds to the so bitter its sweet, black gold.

Communal harmony: need of the hour Essay

There is hardly any other field in the world than India which has a great diversity of culture, religion, language, tradition, community etc. People live and think in terms of their respective religions, faiths and tongues, and seek to serve their selfish ends without thinking of the national good. Such thinking is mordacious and is bound to lead to the disintegration of the country in the long run. The need of the hour, therefore, is to fight the forces of disunity and disharmony and to run away ceaselessly for the givement of national harmony and peace. Communal harmony is the coming together of all the communities of the country and living together with a sense of brotherhood and equality, irrespective of their caste, creed, religion etc. We should sink our individual(prenominal) differences in larger interests of the country and adopt a common approach to national problems if we want to achieve the laudable goal of national integration and communal harmony.Attrocities are b eing committed in our country, twenty-four hours in and day out, in the name of caste, sect, community, social and economic differences and divergent political veiwpoints. Extremists and terrorists who have allow loose the reign of terror in some parts of our country and have killed hundreds of innocent and pacific citizens, are being lionised as martyrs. It is our bounden duty, as patriotic citizens of our country, to fight tooth and nail against these anti-social elements who are flex upon destroying the unity and integration of the country. So our goal is clear, to put a stop to the process of disintegration that has of late started raising its ugly head and to accelerate the process of communal harmony, solidarity and oneness that has recently received a setback.How to achieve this is the main problem? We have to make all our brethren feel that the whole country belongs to them, that there is no high and low in our country, that there is no distinction between the

Hr Scorecard

International Bulletin of bloodline electric pig ISSN 1451-243X Issue 4 (2009) EuroJournals, Inc. 2009 http//www. eurojournals. com/IBBA. htm The Application of kind-hearted Resource plug-in A Case involve of unexclusive Hospitals in NTT responsibility, Indonesia Riana Sitawati Accounting Department, STIE Dhar chromosome mappingutra Sodikin Manaf Accounting Department, STIE Dharmaputra Endah Winarti Accounting Department, STIE Dharmaputra Abstract Together with regional autonomy readyment, regional accomplishment circumspection becomes one of the most burning(prenominal) factors to be considered.Regional popular infirmary becomes a regional government asset that should manage itself on that pointfore it kindle prep ar transp bent surgery criterion tarradiddle for the benefit of the hospital itself and in whatever case the confederacy or other interest parties. However, as a swear out presidency, human resource competency becomes rudimentary factor in a creat ion hospital that also postulate to be improved.For achieving this aim, then this paper describes human resources motion measuring stick go for the hospital oddly regional humans hospital which consisted of preparing practise mensurate Chain, assembly line exposition, ponder spec, frolic mathematical process Standard, and frolic Per recoilance placard. Those strides had been implemented in exoteric hospitals in NTT province, Indonesia.In the end, hopefully it atomic number 50 take into account alternative standard for measuring a whole memorial tablet capital punishment. linewords Public hospital, military operation metre, Activity Value Chain, Job verbal description, Job Specification, Job humans presentation Standard, Job mathematical operation carte du jour, easterly Nusa Tenggara Province 1. Introduction The azoic years of the 21st century ar proving to be a period of profound transition line of products world.This transition is being driven by a number of key trends including global inter work outence diverse, diff substance abuse, and stooped security threats rapidly evolving science and technology dramatic shifts in the age and composition of population important quality of life issues the changing nature of our economy and evolving government structures and concepts. These trends also contri barg scarcee to a huge, longer-range pecuniary and budgetary ch anyenge around the world. Given these trends and long-range fiscal challenges, we are now imposeing change magnitude attention to strategic human keen management (U. S. General Accounting Office, 2002).While human capital is the substructure for creating scene in the new economy, human assets are the least understood by stage telephone circuit leaders and accordingly the least effectively managed. Further more(prenominal), there is exceptional about human resource function, which is that is less(prenominal) prepared than many other functions (such as finance o r knowledge system) to quantify its impact on business accomplishment (Yeung & Berman, 1997). Since the Indonesian government determined regulation about regional autonomy in 2002, there were efforts to arrange unique(predicate) policies for government owned institution in each(prenominal) Indonesian region.Those specific policies also included performance billment area that the government institutions in local region privy manage their own performance report but still have obligation to report their performance condition to central government. That freelancer performance management is based on Undang-Undang Republik Indonesia (Indonesian Regulation) no. 17 / 2003 that applies the execution refers to the activity area of the government institution activity.Refers to the regional humankind hospital that also becomes regional government institution, this institution also has obligation to prepare an independent performance report system. In fact, there are non many existenc e hospitals that had implemented performance measurement report system refers to Indonesian principally accepted accounting principle. This cause by the bureaucracy culture in Indonesia that dismiss non be outback(a) easily particularly in government institution environment and lack of skilled human resources that has satisfactory knowledge to suck a good financial report.Although there are many problems resulted in preparing an independent public hospital, but it willing be better if the public officer that works at closelyness Department, Regional Government, or Public Hospital begins to take real go in improving financial system at public hospital. It becomes more important refers to Indonesian bad economic condition after multi dimension crisis so that public hospital should find its own core business rather than depend on government budget (Subanegara, 2005).This condition had been utilise at developed countries which have their own business unit, such as laundry fac ility that are supplyd for general society with tariff that relatively the aforesaid(prenominal) with market price. just, the hospitals also have specific pavilion for sound patient where room price and checkup service are based on higher tariff comparisond with regular class so there is subsidy for the poor patient. As a public institution, of import goal of public hospital is to provide medical service to local patient particularly the poor ones. whence, profit is clearly not the main goal of public hospital. With such character, it is not surprising that there are so many public hospitals that complain about their lost in operating activities because of their neighborly responsibility service. found on the to a higher place factors, we can see the importance of good measurement management system for regional public hospital. Until late, public hospital only depends on central government or local government funding and management system without tries to find out any effo rts to be more independent.This opinion should be changed therefore hospital can produce its own performance measurement report that still can support its social service function which always become its main mission. Refers to this condition, then it is necessary to understand how to arrange a good performance report therefore the hospital knows for sure its own advantages and disadvantages as a basis to decide strategic action in order to manage better and more professional public hospital financial and non financial aspect.thusly a performance measurement that is capable to measure not only financial but also non financial aspect will be more supportive. 2. bother Statement Although the activity of a terminate Balanced workcard as one of Strategic circumspection Accounting performance tools had produced enormous studies and practices, but there is still lack of instruction on its application at Indonesian public sector. This also occurs especially in an nerve which provide s service such as medical organizations which have social responsibility and see human resources as the main organization asset.That minimise inspires author to describe authors be related with human resource performance measurement at Indonesian public hospitals. 3. Theoretical Background 3. 1. Performance Measurement Performance can be considered as a relative and culture-specific concept, one of those suitcase words in which everyone places the concepts that suit them, permit the context take care of the definition(Lebas, Euske, 2002). We could use the corresponding words to describe performance measurement. disparate people give unlike reckonings to performance measurement.Adams, Kennerley and Neely defined performance measurement as the process of quantifying the qualification and effectiveness of medieval action (Neely, Adams, Kennerley, 2002). The author considers this definition clear and meaningful. We can argue that quantifying only the cleverness and the effecti veness dimensions of the action could be too limiting. We can argue that performance measurement doesnt mean only quantifying but also comparing to a reference. but we should agree that the definition they gave sounds quite linear, appropriate, clean and useful.As it happens with other processes, the purpose of performance measurement is not univocal. Performance measurement is a disunite of primary process it can be considered as a basic element of larger and different processes like internal performance evaluation external performance assessment performance management So the aims of performance measurement could be quite different. In the past decade performance measurement has been a topic that has received growing attention in the Public Sector.To encourage a performance-driven culture, a dress circle of public organizations have adopted a performance measurement system to measure, assess, report their performance and compare it with the performance of other organizations (performance evaluation and benchmarking). Just few of them have adopted it to manage their performance (performance management). For the author the difference between the two antennaes is a fundamental issue to point out. In the former, measures are use to evaluate ex-post, at the end of a period of conviction, what has been done during the period and whether the desired outcomes have been hitd at the end.Here the purpose of measuring is to help to throw away a judgment about the performance of the organization at the end of a period. In the latter, measures are used to manage the performance inwardly the period, detect issues and problems before correction becomes difficult or impossible and support decision- make processes in order to really light upon the desired outcomes at the end of the period. The purpose of measuring is to help people, accountable for performance, to make the right decisions within the period of time used as the reference. Both in the tete-a-tete a nd Public Sector, using performance measurement just for evaluation s one of the main barriers that people need to overcome if the organization wants to move from measurement set to judge to measurement consciously adopted to support decision making process(Bocci 2004). If we talk about performance measurement just in terms of reviewing and assessing, we can not inspire people and align them with the strategy and the overall goals of the organization. People will not understand the ask of measuring their performance and will consider measures used to find fault and punish someone (Kaydos, 1998) any performance measurement system we try to implement will be boycotted in some way.Performance evaluation is important but it does not tell us the true and execute story. That is why organizations should focus on adopting performance management systems. If organizations continue to use measurement just for assessing their performance, they can not achieve the consensus that allows them to effectively manage their performance. 3. 2. The Balanced Scorecard Application in Public Sector The Balanced Scorecard method (Ka protrude & Norton, 1992) forms a conceptual measurement model for assessing an organizations performance.This model complements financial measures of past performance with measures of drivers of future performance (Gaspersz, 2002). Unlike other accounting models, the Balanced Scorecard incorporates valuation of organization intangible and intellectual assets such as (Walker & MacDonald, 2001) High quality products and services Motivated and skilled employees antiphonary internal processes Innovation & productivity The original Balanced Scorecard model developed by Kaplan and Norton can be seen at the pursual figure.Figure 3. 1 Balanced Scorecard FINANCIAL PERSPECTIVE client PERSPECTIVE VISION & STRATEGY INTERNAL BUS. PROCESS PERSP. LEARNING & GROWTH PERSPECTIVE (Source Niven, 2005) As mentioned above, Kaplan and Norton introduced 4 linear purview s from a company activities that can be evaluated by management as follows 1. Financial Perspective how we can satisfy stakeholder? 2. Customer Perspective how we can satisfy guest? 3. Internal Business Perspective what processes that we should brook in order to achieve company success? . Learning and return Perspective how we can economise ability to face company changes? The BSC concept is not only applicable to private sector but also public sector including public health sector. Indonesian economic system that experiences disaster recently is mostly caused by government system mismanagement that usually known as KKN (Corruption, Collusion, and Nepotism). Therefore it ineluctably a performance measurement tool for its public organization to improve economic system condition.Based on the different character between private sector and public sector, we can compare the 4 perspectives of Balanced Scorecard as follows. Figure 3. 2 Balanced Scorecard Perspectives A Comparatio n Between Private Sector and Public Sector Perspective Financial/Operational Efficiency Customer Learning and Growth Private Sector How we can give honour to the stakeholder? How customer will evaluate our performance? canister we continue to improve and progress to value to the customer, stakeholder, employee, management and organization? What should we proposed from our process and product?Internal wreak and Product Public Sector How we can give value to the society and tax payer? How public service user evaluate our performance? Can we continue to improve and create value to the society/tax payer, public officer, public organization, and stakeholder? Does the implemented development program can bring results refers to the expectation? (Source Gasperz, 2002) Those differences in match scorecard perspectives between private sector and public sector encourages us to modify the performance of balanced scorecard at public sector.This modification is necessary because of the fol lowing reasons 1. Main focus of public sector is the society and certain interest groups while main focus of private sector is customer and stakeholder. 2. Main goal of public sector is not to maximize financial result but the balanced budget responsibility through service to stakeholder refers to its vision and mission. 3. Defining indicators and site in customer perspective needfully high concern as consequency of public sector role and needs clear definition and strategic result. 3. 3.Human Resources Scorecard The Human Resource Scorecard approach used slightly modifies the initial Balanced Scorecard model, which at the time was most commonly used at the corporate level. However, the approach remains focused on long-term strategies and clear connections to business outcomes. The Human Resource Balanced Scorecard can be classified into four perspectives (Walker & MacDonald, 2001) a. Strategic Perspective This perspective measures company success in achieving 5 strategic thrusts (talent, leadership, customer service and support, organisational integration, and Human Resource Capability). . Operations Perspective This perspective measures Human Resource success in operational excellence. The focus here is primarily in threesome areas staffing, technology, and Human Resource processes and transactions. c. Customer Perspective This perspective measures how Human Resource is viewed by company key customer segment. Survey results are used to track customer perception of service as well as assessing overall employee engagement, competitive capability, and links to productivity. d.Financial Perspective This perspective measures how Human Resource adds mensurable financial value to the organization, including measures of ROI in training, technology, staffing, risk management, and cost of service delivery. Many leading organizations use their performance management systems as a key tool for aligning institutional, unit, and employee performance achieving results ac celerating change managing the organization on a day-to-day basis and facilitating communication throughout the year so that discussion about one-on-one and organizational performance are integrated and ongoing (U.S. General Accounting Office, 2000). We also can see some examples of previous investigate studies in Human Resource in the following table confuse 3. 1 Summary of Major Research Studies in HR Organizational Performance Relationships Research Studies MacDuffie & Krafcik (1992) methodology Studied 70 automotive assembly plants representing 24 companies and 17 countries worldwide Key Findings Manufacturing facilities with lean achievement systems are much higher in both productivity and quality than those with mass exertion systems (Productivity 22 hours vs. 0 hours in producing a car Quality 0. 5 defects vs. 0. 8 defects per 100 vehicles). While the HR strategy of a mass production system is used to create a highly narrow and deskilled work-force that supports a l arge-scale production process, the HR strategy of a lean production system aims to create a skilled, motivated, and flexible workforce that can continuously solve problems. The success of a lean production system critically depends on such highcommitment human resource policies as the decentralization of production responsibilities, massive capriole classification, multiskilling practices, profit/gain sharing, a reciprocal psychological commitment between firm and employees, employment security, and a reduction of status barrier. Studies that demonstrate business impact by adopting the following highperformance work practices are summarized Employee involvement in decision making. Compensation (profit/gain sharing) Training programs Constellation of high-performance work practices hostile to traditional strategy literature, these five companies are neither in the right industry (based on ushers industry structure analysis) nor are they market leaders in these industries (ba sed on Boston Consulting hosts learning curve). Instead, these companies share a set of high commitment work practices such as employment security, selectivity in recruiting, high wages, incentive pay, employee ownership, schooling sharing, participation and empowerment, teams and occupation redesign, cross-training, etc. Empirically place two distinct HR configurations control and commitment systems. Control systems aim to reduce direct proletariat costs, or improve efficiency by enforcing employee compliance with specified rules and procedures and basing employee rewards on some measurable output signal criteria. Commitment systems aim to shape desired employee behaviors and attitudes by forging psychological links between organizational and employee goals. The mills with commitment systems had higher productivity, lower scrap rates, and lower employee turnover than those with control systems. Based on his sample, Huselid found that if firms outgrowth their highperforma nce work practices by one standard deviation (SD), their turnover would be bring down by 7. 05%, productivity increased by 16%. In terms of financial impact, a one-SD increase in high-performance work practices leads to a $27,044 increase in sales, an $18,641 increase in market value, and a $3,814 increase in profit. Developed an overall HR Quality Index based on the integrality ratings of all HR activities adopted by a firm. Based on the HR Quality Index, firms are grouped into four categories based on their percentile (i. . , bottom 25%, second 25%, leash 25%, and top 25%). Firms that score higher in the HR Quality Index consistently outperform firms with a lower index in four financial measures market/book value ratio, productivity (i. e. , sales/employees), market value, and sales. U. S. Department of Labor (1993) Summarized all major look studies regarding the HR-firm performance kindred Pfeffer (1994) Identified the five topperforming firms (based on percentage of st ock returns) between 1972 and 1992 and assessed their commonArthur (1994) Conducted a survey research from 30 U. S. steel minimills Huselid (1995) Utilized both survey research and financial data of 968 firms Ostroff (1995) Conducted a survey research jointly sponsored by Society of Human Resource vigilance and CCH Incorporated (Source Yeung and Berman, 1997) 4. The Case Study Application of Balanced Scorecard is a new progress in Indonesia particularly in public sector as there is no standard for measuring public sector performance until recently.Moreover as a fact, most of Indonesian public hospital administration and financial activities has not applied generally accepted accounting principle which is main accounting system (Alkatiri&Setiyono, 2001). Therefore authors experience in building a performance measurement system in 3 (three) Nusa Tenggara Province public hospitals will be described at the following case study. In general, road map for measuring the performance is Figu re 4. 1 Roadmap for Performance Measurement ROADMAP OF HOSPITAL PERFORMANCE MEASUREMENT & growth UNIT PERFORMANCE SCORECARD MEASURES MEASURABLE THEORY OF PERFORMANCE MEASUREMENT W EIGHT tested SCORECARD UNIT TRANSPARENT TARGET (Source Ferdinand, 2003) Figure 4. 1 above shows that theory of performance measurement such as Balanced Scorecard (BSC) provides 3 standards in making indicators, which are measurable, reliable, and transparent. Measurable performer the indicators should be a matter of quantitative, not abstract. Reliable mover the indicators can be trusted. Transparent means the indicators should be socialized to all parties.Then after determining the indicators, we should pay attention to the measures (indicators), weight of each indicators, and rear end that should be achieved. In the end, it will produce scorecard for each hospital unit. Detail steps of producing this scorecard can be followed at the following sections. 4. 1. Preparing Activity Value Chain The initial step in making performance measurement standard should begin from preparing activity chain for each staff. In order to make it, we should know our Achievement Generating Factor which is the main task of a job position.In order to make clear description, the example of activity value chain can be seen on the extension-Figure 1 for soul of checkup committee. The activity circumstances that belong to the Activity Value Chain are all activities that are done regularly. For example, routine activity for a lecturer is teaching a class. But the lecturer also has supporting activity such as giving suggestion to his/her students if they are experiencing problems in their study. This different type of activity should be clearly understand in defining activity value chain as a first step before move further to other steps. . 2. Preparing Job Description After determining routine activities in value chain, the following step is making job description. Job description is a description of a job that should be completed by a person in certain position. The example for this Job Description can be seen on the Appendix-Figure 2. In order to formulate good job description, we should pay attention to these factors 1. Job assignment should be detail and concrete. 2. State the assignment in information type so it can be implemented and evaluated. The presented information can be input information or output information. . Determine Information Source that we use to state information type of a conducted assignment. This information source can be officer with whom we cooperate, and what form we use to state the information. 4. Determine the time frame and the person who should implement the informed assignment. 5. Decide how information distribution is implemented. Information distribution can be done by assigning person / part that receives the information and time schedule when the information should be delivered. 6. We also need to determine success measurement criteria for implemented task. . It is our obligation to determine development requirement to be completed by the implementer person so they can do their job competently. 8. It is also suggested that we determine responsibility person for fixed asset whether in unit or monetary form so all staffs feel responsible. Job Description can be implemented if the people who sit on certain position fulfill the required specification. Therefore a job description will be more meaningful if continued by job specification for potential candidate of a position. 4. 3.Preparing Job Specification Job specification is a criteria or requirement for a certain position. There are 2 main classification in Job Specification which are (See Appendix-Figure 3) a. Initial Requirement It is organization demand to the position holder candidate. b. Development obtain After someone fulfills the requirement to sit on a position, then it becomes organization responsibility to develop this position holder. The development suppo rt can be in the form of training and nurture therefore the position holder can be developed and succeed in doing his/her job now or in the future. 4. 4.Preparing Job Performance Standard The previous Job Description will be more meaningful if management has certain scoring tool that can be used as performance measurement for a position holder. In order to have that scoring tool, then it needs to develope a standard which called Job Performance Standard. In making Job Performance Standard, we will determine performance score criteria. The common score standard is as follows Performance Criteria Very goodly Good number Bad Very Bad Code VG G A B VB Score 5 4 3 2 1 Job Performance Standard consists of (See Appendix-Figure 4) a. Performance Criteria Scorecard . Job Description c. Performance Indicator d. Performance Criteria e. Target Description By having Job Performance Standard, then it will decrease job evaluator subjectivity so that the evaluated staff and the evaluator person have the same guidance in understanding the performance. Performance Indicator or Performance Measures aims to determine success criteria of a job that being implemented by a position holder. This Performance Indicator/Measures can be measured from 2 aspects which are Lagging Indicator and Leading Indicator. a. LAG Performance Indicator is a Final Result Indicator of an activity.For example, Lag Performance Indicator for a Salesman activity recording sales to achieve bespeak is recording verity and timeliness. b. LEAD Performance Indicator or Process Performance Indicator is indicator for supposedto-be-done activity. If this activity can be done, then the Lag Indicator tends to be achieved. As an example for the salesman above, in order to make recording sales activity run well, then it needs some activities such as (1) Checking data and report completeness and (2) Preparing supporting facility and information to make report. 4. 5.Preparing Job Performance Scorecard Job Performanc e Scorecard is an achieved performance result of a staff in certain period. From Job Description, Job Specification and Job Performance Standard, then it can produce invent of Management Performance Scorecard that can be used as a tool to measure organization managerial performance. Therefore the organization has a measurement tool that can be used as a guidance to measure overall organization performance. The scorecard can be seen at the Appendix-Figure 5. As a performance report, this Job Performance Scorecard should be published regularly as a complement of hospital financial report.This report can be foundation for management to make decision on what they should do related to their staff performance. Therefore this scorecard should be applied to all management levels from operational level until strategic level so it might run well. 5. Conclusion It is not surprising that Indonesian public hospital still provide stripped medical service with minimum funding support from the go vernment. However, Public Hospital as a public service institution needs a condusive human resource performance measurement system to determine its worker ffectiveness and efficiency weaknesses so it can achieve good corporate governance in the future. Balanced Scorecard has provided a foundation for both private and public sector to measure both sector performances. This foundation can be used by Indonesian public sector particularly regional hospital to improve its performance so in the end it might produce scorecard report regularly that is reliable. All steps from making Activity Value Chain, Job Description, Job Specification, Job Performance Standard, and Job Performance Scorecard can be easily followed as a standard for implementing the BSC into the public health sector.However, this paper is only limited on success story at three Indonesian public hospitals in Nusa Tenggara Province. Therefore future research should be more generalized to other public hospitals or other publ ic sectors in Indonesia. Bibliography 1 2 3 Alkatiri, A. & Setiyono, V. (2001). Manajemen & Akuntansi Rumah Sakit. Fa. Sinar Bahagia, Jakarta. Bocci, F. (2004). Defining Performance Measurement. A Comment. PMA Newsletter Vol 3 Issue 1/2 September, pp. 20. Ferdinand, A. (2003) staff for Performance Monitoring Supervisory Monitoring Scorecard.Training for Hospital Performance Management at tocopherol Nusa Tenggara Regional Public Hospitals, a joint programme between EPOS Health Consultant Germany, East Nusa Tenggara Health Department, and AGF Consulting Indonesia Gaspersz, V. (2002). Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. PT Gramedia Pustaka Utama, Jakarta, Chapter 1. Kaplan, R. S. and Norton, D. P. (1992). Translating Strategy into Action the Balance Scorecard. Harvard Business give instruction Press, Boston. Kaydos, W. (1998). Operational Performance Measurement Increasing Total Productivity.CRC Press, pp. 98. Lebas, M. & Euske, K. (2002). A C onceptual and Operational Delineation of Performance in Business Performance Measurement Theory and Practice. Neely, Andy Editor, Cambridge University Press, Cambridge. Neely, A. , Adams, C. , and Kennerley, M. (2002). The Performance Prism The Scorecard for Measuring and Managing Business Success. Financial Times Prentice Hall, London 2002 Niven, P. R. (2005). Balanced Scorecard Diagnostics Maintaining Maximum Performance. John Wiley&Sons, Inc. Subanegara, H. P. (2005). baseball field full stop Drill & Kepemimpinan Dalam Manajemen Rumah Sakit.Penerbit Andi, Yogyakarta. Sugiri, S. (1992). Pengantar Akuntansi, Edisi Revisi. AMP YKPN, Yogyakarta. Undang-Undang RI No. 17 Tahun 2003 Tentang Keuangan Negara. BP Cipta Jaya, Jakarta. U. S. General Accounting Office, Human Capital Key Principles From Nine Private Sector Organizations, GAO/GGD-00-28. Washington, DC. Jan. 31, 2000 U. S. General Accounting Office, Managing for Results Using Strategic Human Capital Management to Drive Transf ormational Change, GAO-02-940T. Washington, DC. July 15, 2002 Walker, G. & MacDonald, J. R. (2001).Designing and Implementing an HR Scorecard. Human Resource Management, Winter 40, 4 pp. 365-377. Yeung, A. K. & Berman, B. (1997). Adding Value Through Human Resources Reorienting Human Resource Measurement to Drive Business Performance. Human Resource Management, Fall 36, 3 p. 321-335 4 5 6 7 8 9 10 11 12 13 14 15 16 Appendix Figure 1 Activity Value Chain Name of Position HEAD OF MEDICAL deputation Main Goal of Position Achieve optimum medical Service Coordination in accordance with medical science and technology and medical profession ethic.VALUE CHAIN DIAGRAM ACTIVITY DETAIL stemma CHARACTERISTIC Head of aesculapian charge 1 8 2 3 4 7 6 5 1. aim medical exam charge plan 2. Make Committee and Team, and ascertain affair implementation of Committee and Team 3. Ascertain duty implementation of SMF (Functional medical examination Staff) refers to service standard 4. align S MF education and training 5. Coordinate research and development for SMF medical area 6. Approve Credit proposition and make DP3 for Head of SMF 7. Make report and conduct evaluation on medical Committee activities AT AT AT AT AT AT ATNote AT = Routine answerableness Figure 2 Job Description Division Position Main Activity Make Medical Committee plan Medical Committee Head of Medical Committee Job Characteristic AT Information Type stimulant drug managing director SK PHO IDI Information Source Person Format Director pastor of Health IDI/ Professional Organisation Relevant person earn Book Book Head of Medical Committee Annually Director Head of SMF On December Job Implementer Time Result dispersal Person Time Success Criteria Plan finishing time accuracy (genus Poa) Plan content completeness (POA)Make Committee and Team, and ascertain duty implementation of Committee and Team AT Ascertain duty implementation of SMF (Functional Medical Staff) refers to service sta ndard AT Coordinate SMF education and training AT Coordinate research and development for SMF medical area AT Approve Credit Proposal and make DP3 for Head of SMF AT Make report and conduct evaluation on Medical Committee activities AT uput POA of Medical Committee Input POA of Medical Committee Ouput Committee SK Committee Activity Report Input POA of Medical Committee Ouput Service Standard Compliance Report Input POA of Medical Committee Ouput Activity report of SMF Education and training Input POA of Medical Committee Ouput Activity report of SMF Research and Development Input Keppres (President Desicion) SK of Menpan Ouput DP3 of SMF Head Promotion proposal Input SK Director POA Committee Medis Ouput Activity report and evaluation of Medical CommitteeBook Director Letter Head of Medical Committee Annually Director Head of SMF On December Relevant Person Letter Book Activity report time accuracy Director Book Head of Medical Committee Annually Director Head of SMF Relevant Person End of January at following year account time accuracy Form Director Book Head of Medical Committee Annually Director Head of SMF Relevant Person End of January at following year Activity report time accuracy Form Director Book Head of Medical Committee Annually Director Head of SMF Relevant Person End of January at following year Activity report time accuracy Form President Menpan Letter Head of Medical Committee Docume nt Letter Book Head of Medical Committee 1 month beforehand Semi annually Director 1 month ahead Arrangement time accuracy Relevant Person Director Director Annually Director coverage time accuracy Relevant Person Head of SMF Form Figure 3 Job Specification Position Head Of Medical Commitee Initial Requirement 1.S1/General Practitioner 2. Has 2 years experience at the relevant area Technical Competency 1. Medical basic skill 2. power to bring off medical committee task 3. Ability to make decision Managerial Development Competency lose 1. Ability to lead medical 1. Advance study committee S2/Specialist 2. Ability to make plan 2. Training of and policy in regards hospital with medical operational committee task management 3. Ability to make report 3. Training of and evaluation arranging job performance measurementJob Description 1. Make Medical Committee plan 2. Make Committee and Team, and ascertain duty implementation of Committee and Team 3. Ascertain duty implementation of SMF (Staf Medis Fungsional/Functional Medical Staff) refers to service standard 4. Coordinate SMF education and training 5. Coordinate research and development for SMF medical area 6. Approve Credit Proposal and make job performance measurement for Head of SMF 7. Make report and conduct evaluation on Medical Committee activitiesFigure 4 Job Performance Standard Position Head of Medical Committee Very Good Score = 5 100% complete 100% from target 100% from target 100% from target 100% from target 100% from target 100% from t arget Very Good Score = 5 100% complete 100% from target Always Available 100% complete 100% complete 100% from target 100% complete 100% from target 100% complete sequence 5 of the following month Good Score = 4 90 99% 90 99% from target 90 99% from target 90 99% from target 90 99% from target 90 99% from target 90 99% from target Good Score = 4 90 99% 90 99% from target 90 99% 90 99% 90 99% from target 90 99% 90 99% from target 90 99% Date 6-9 of the following month Average Score = 3 80-90% 80 90% from target 80 90% from target 80 90% from target 80 90% from target 80 90% from target 80 90% from target Average Score = 3 80-90% 80 90% from target sometimes unavailable 80-90% 80-90% 80 90% from target 80-90% 80 90% from target 80-90% Date 10 of the following month Bad Score = 2 70-79% 75 80% target 75 80% target 75 80% target 75 80% target 75 80% target 75 80% target Bad Score = 2 70-79% 75 80% target 70-79% 70-79% 75 80% target 70-79% 75 80% target 70-79% Date 11-15 of the following month Very Bad Score = 1